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Highlights / Annotations / Catch Notes For July of 2023

Home Highlights July July 2023 Year 2023

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Showing 151 to 200 of 543 Records

1 2 345 6 7 8........ 11

July 25, 2023 Case Laws Service Tax AT

Appellant Awarded 12% Annual Interest on Export Rebate Refund; Ensures Correct Interest Recovery on Previous Claim.
July 25, 2023 Case Laws Service Tax AT

Extended Limitation Period Invalid Without Evidence of Intent to Evade Service Tax, Self-Assessment Insufficient.
July 25, 2023 Case Laws Central Excise AT

Refund Claim Denied: Credit Notes Insufficient to Prove No Unjust Enrichment u/s 12B of Central Excise Act, 1944.
July 25, 2023 Case Laws Central Excise AT

CENVAT Credit Dispute: Supplier's Duty Payment on Exempted Goods Lacks Show Cause Notice u/s 11D, Supports Respondent's Claim.
July 25, 2023 Case Laws VAT and Sales Tax HC

Delhi VAT Refunds Can't Be Withheld for Unrecoverable Dues; Objections Filed Against 2018 Demand Prevent Adjustment.
July 24, 2023 Case Laws GST HC

High Court Orders IGST Refund for Excess Payment at 18% Instead of 0.1% as per Notification No. 41/2017.
July 24, 2023 Case Laws GST HC

Court Orders GST Department to Approve Refund Claim Despite Technical Error in ITC Application for Zero-Rated Supplies.
July 24, 2023 Case Laws GST HC

Court Allows Refund Claims for IGST and Duty Drawback; No Restrictions Under CGST Act Section 64 and Customs Act Sections 74/75.
July 24, 2023 Case Laws Income Tax AT

ITAT Denies Assessee's Attempt to Reclassify Bad Debts as Business Expenditure u/s 37(1); Additions Confirmed.
July 24, 2023 Case Laws Income Tax AT

Book Profits Increased by Losses on Investments u/s 115JB; Capital Receipts Exclusion Confirmed as Gains.
July 24, 2023 Case Laws Income Tax AT

Assessment Reopening u/s 147 Deemed Erroneous; Jurisdiction Improperly Invoked by Assessing Officer, Addition Unsustainable.
July 24, 2023 Case Laws Income Tax AT

Section 68 Loan Additions Deleted: Genuine Transactions Verified Through Banking Channels and Lender's Accounts.
July 24, 2023 Case Laws Income Tax AT

Assessing Officer to Consider 50% of Demonetization Cash Deposits as Business Receipts u/s 69A for Car Hire Business.
July 24, 2023 Case Laws Income Tax AT

Supreme Court Confirms IBC Supremacy Over Income-tax Act in Corporate Insolvency Cases u/s 238 of IBC.
July 24, 2023 Case Laws Customs HC

Anti-Dumping Duty Levy Period Excludes Interim Order Duration; 2021 Notification Upheld Despite Timing Issues per Rule 18.
July 24, 2023 Case Laws Service Tax AT

Small Operator Qualifies for Section 80 Benefits After Paying Service Tax, Interest, and 25% Penalty Due to Compliance Efforts.
July 24, 2023 Case Laws Service Tax AT

Court Rules Demand Against Service Provider Unfeasible Due to Full Tax Payment Under Reverse Charge Mechanism.
July 24, 2023 Case Laws Central Excise SC

Tribunal to Reconsider Valuation Method for Duty Liability on Medicines u/ss 4 and 4A of Central Excise Act.
July 22, 2023 Case Laws GST HC

Court Clarifies GST Bank Account Attachment Error; Dismisses Petition Due to Common Partnership Misunderstanding.
July 22, 2023 Case Laws GST HC

GST Registration Cancellation Overturned Due to Natural Justice Violation; Lack of Evidence Confrontation Cited in Decision.
July 22, 2023 Case Laws Income Tax HC

Taxpayers Must Prove Employer Withheld but Didn't Deposit Taxes to Avoid Coercive Actions by Income Tax Officer.
July 22, 2023 Case Laws Income Tax HC

ITAT rules machinery spare replacement costs as revenue expenditure, not capital; upholds deletion of additions.
July 22, 2023 Case Laws Income Tax AT

Supreme Court Allows Cooperative Societies to Deduct Interest Income from Fixed Deposits u/s 80P(2)(d) of Income Tax Act.
July 22, 2023 Case Laws Income Tax AT

Payment to YES Bank Classified as Business Expense u/s 37, Not Bad Debt u/s 36(1)(vii.
July 22, 2023 Case Laws Income Tax AT

High Court Rules "Souharda" Societies Qualify as "Cooperative Societies" u/s 2(19) of Income Tax Act.
July 22, 2023 Case Laws Income Tax AT

Notice u/s 263 Invalid as Issued by ITO Below PCIT Rank; No Delegation Allowed in Statute.
July 22, 2023 Case Laws Income Tax AT

Taxpayer Wins: Deductions for Avoiding Litigation Allowed Against Short-Term Capital Gains; Income Additions Deleted.
July 22, 2023 Case Laws Income Tax AT

Interest-Free Loan Transfer Pricing Adjustment Deemed Unnecessary; Assessee's Appeal Allowed Due to Negligible Interest Cost.
July 22, 2023 Case Laws Income Tax AT

Tribunal Overturns Disallowance of Labor Charges Due to Unsupported Vouchers; Additions by Assessing Officer Deleted.
July 22, 2023 Case Laws Income Tax AT

Appeal Dismissed: Section 271AAB Penalty Upheld Due to Lack of Evidence for Defective Notice and Proper JCIT Approval.
July 22, 2023 Case Laws Customs HC

Court Quashes Confiscation of Lithium Ion Cells for Lack of Show Cause Notice, Violating Natural Justice Principles.
July 22, 2023 Case Laws Customs AT

Redemption Fine and Penalties Overturned for Unlicensed Insecticide Import; Re-export Order Stands.
July 22, 2023 Case Laws Customs AT

Court Allows Three-Year Delay in Shipping Bill Conversion from DFIA to Drawback Scheme Under Limitation Act Provisions.
July 22, 2023 Case Laws Companies Law NFRA

Chartered Accountants sanctioned by NFRA for violating independence requirements and SA 230 audit documentation standards.
July 22, 2023 Case Laws Insolvency and Bankruptcy SC

Supreme Court Upholds NCLAT's Rejection of Appeal for 38-Day Refiling Delay Beyond Permissible 15 Days.
July 22, 2023 Case Laws Insolvency and Bankruptcy AT

Court Upholds Validity of CIRP Initiation; UCO Bank May Accept Settlement to Close Process u/s 7.
July 22, 2023 Case Laws Service Tax AT

Service Tax Refund Case Remanded Due to Unjust Enrichment Claim and Rejected Chartered Accountant Evidence.
July 22, 2023 Case Laws Service Tax AT

Extended Limitation Period Inapplicable for Services Declared Under Negative List in ST-3 Return by Assessee.
July 22, 2023 Case Laws Service Tax AT

Service Tax Demand on Liquidated Damages and Penalties Reversed; Section 66E(e) Finance Act Interpretation Challenged.
July 22, 2023 Case Laws VAT and Sales Tax HC

Court Dismisses Challenge to Tax Tribunal's Order; Rectification Application Under VAT Act Section 47 Not Contestable u/s 48.
July 21, 2023 Case Laws GST HC

Respondents Cannot Reopen Case After Accepting First Appellate Order from January 2021 Without Challenge.
July 21, 2023 Case Laws GST AAR

PG/Hostel Rent Not GST Exempt: Services Don't Qualify as Residential Dwelling Use for Residence Purposes.
July 21, 2023 Case Laws GST AAR

Electric Battery Charging for Motors Classified as Supply Service; Subject to 18% GST Rate.
July 21, 2023 Case Laws GST AAR

Advance Ruling: Testing Services on HAG Items Qualify as Zero-Rated Supply u/s 13(3) of IGST Act.
July 21, 2023 Case Laws Income Tax HC

Court Examines Validity of Tax Assessment Reopening: Insufficient Evidence Found in Assessing Officer's Justifications u/s 147.
July 21, 2023 Case Laws Income Tax HC

High Court dismisses petition; upholds penalty u/s 271FA for 525-day delay in filing returns. Reduced penalty imposed.
July 21, 2023 Case Laws Income Tax HC

Interest on JKSRRDA Term Deposits Exempt from TDS u/s 194A; Demand Against Bank Deemed Incorrect.
July 21, 2023 Case Laws Income Tax HC

Income Tax Act: High Court Clarifies Advance Rulings Binding Only on Parties in Specific Transactions u/s 245-S.
July 21, 2023 Case Laws Income Tax HC

High Court Affirms Tribunal's Decision on 'Project Completion Method' for Revenue Recognition, Supports Deletion of Inconsistent Additions.
July 21, 2023 Case Laws Income Tax AT

Commission Payment Claim Denied Due to TDS Liability; Non-Resident Agents' Earnings Deemed Business Profits, Not Taxable in India.

1 2 345 6 7 8........ 11

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