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Highlights / Annotations / Catch Notes For July of 2023

Home Highlights July July 2023 Year 2023

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Showing 251 to 300 of 543 Records

1 ....2 3 4 567 8 9 10........ 11

July 19, 2023 Case Laws Indian Laws HC

Promissory Note Validity Affirmed: Different Ink for Creditor's Name and Date Isn't Material Alteration Without Evidence.
July 18, 2023 Case Laws GST AAR

Shifting Transmission Lines for NHAI Road Widening Taxed at 18% GST Under Service Head 998631.
July 18, 2023 Case Laws GST AAR

"Dhathri Dahasamani" Classified Under GST Heading 2103 90 40, Not a Food Preparation, 12% Tax Rate Applied.
July 18, 2023 Case Laws GST AAR

Kerala land use change payment taxable under GST; Section 27A, Kerala Conservation Act 2008, triggers reverse charge mechanism.
July 18, 2023 Case Laws Income Tax HC

Court Rules No TDS Deduction Needed on Interest Payments to Jammu Development Authority u/s 194A Exemption.
July 18, 2023 Case Laws Income Tax HC

High Court Quashes Income Tax Reassessment Notice; Lack of Evidence on Alleged Bogus Entries u/s 147.
July 18, 2023 Case Laws Income Tax HC

Assessing Officer Must Specify Invoked Provision for Penalties u/s 271(1)(C) of Income Tax Act, Rules High Court.
July 18, 2023 Case Laws Income Tax AT

Penalty for Deemed Dividends u/s 271(1)(c) Overturned; Assessee Not a Registered Shareholder in Loaning Company.
July 18, 2023 Case Laws Income Tax AT

Commissioner Incorrectly Classified Donations as Fees; Assessee Granted Registration u/ss 12AB and 80G.
July 18, 2023 Case Laws Income Tax AT

Tax Deduction for Infrastructure Upheld: CFS and ICDs Recognized as Inland Ports u/s 80IA(4) of Income Tax Act.
July 18, 2023 Case Laws Income Tax AT

Court Upholds Addition u/s 68 for Unexplained Creditworthiness and Fabricated Documents in Share Capital Case.
July 18, 2023 Case Laws Income Tax AT

Court Rules on Discrepancies in Flat Booking Prices; No Evidence of Extra Payments Beyond Recorded Rates Found.
July 18, 2023 Case Laws Income Tax AT

Denial of Section 12AA Registration Overturned: Dissolution Clause Absence Not a Valid Reason for Rejection.
July 18, 2023 Case Laws Income Tax AT

PCIT Initiates Second Revision u/s 263 to Address Disputed Investment; No Limitation on Correcting A.O.'s Oversight.
July 18, 2023 Case Laws Income Tax AT

Section 69B: Buyer Not Liable for Unexplained Investment Due to Seller's Absence in Tax Assessment.
July 18, 2023 Case Laws Customs AT

High Court Grants Exemption from Basic Customs Duty for Wind Generator Parts Assembled On-Site; Appeal Dismissed.
July 18, 2023 Case Laws Customs AT

Court Reassesses Tug and Barge Valuation; Freight Costs Excluded from Assessed Value, Case Remanded for New Decision.
July 18, 2023 Case Laws Central Excise HC

Erroneous Refund Recovery Denied: No Fraud or Misrepresentation Found, Extended Limitation of Section 11A Not Applicable.
July 18, 2023 Case Laws Indian Laws HC

Court Rules in Favor of Accused in Cheque Dishonor Case: No Existing Debt or Liability Proven.
July 17, 2023 Case Laws GST HC

High Court Restores GST Registration Canceled Due to Vague Show-Cause Notice Lacking Essential Details and Proper Identification.
July 17, 2023 Case Laws GST HC

High Court Quashes Criminal Proceedings Over Irregular ITC Allegations, Citing Abuse of Legal Process.
July 17, 2023 Case Laws GST HC

Interim Bail Granted in Input Tax Credit Case; Court Emphasizes Bail Ensures Accused's Presence at Trial.
July 17, 2023 Case Laws Income Tax AT

Interest from project-linked fixed deposits remains 'income from other sources' for tax, despite project terms.
July 17, 2023 Case Laws Income Tax AT

Revision Invalidated: Section 263 on Claiming Business Expenses with Standard Deduction on Rental Income Clarified.
July 17, 2023 Case Laws Customs AT

Penalty Waived for Appellant u/s 112(a) of Customs Act Due to Lack of Employer Negligence Evidence.
July 17, 2023 Case Laws Customs AT

Court Overturns Confiscation of 59 Shawls Due to Lack of Evidence; Prosecution Based on Speculation and Presumption.
July 17, 2023 Case Laws Customs AT

Countervailing and Special Additional Duty Demand Limited to Normal Period; No Fraud or Suppression Found in Sulphur Import Case.
July 17, 2023 Case Laws Companies Law AT

NCLT Waives RIL's Need for Stakeholder Meetings in Demerger with Subsidiary, Streamlining Process per Legal Precedents.
July 17, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Must Reconsider Financial Creditor's Application for CIRP; Evaluate Loan Demands and Default Threshold Compliance.
July 17, 2023 Case Laws Service Tax AT

Court Rules on Tax Classification for Manpower Supply; No Extended Limitation Due to Transparent Revenue Reporting.
July 17, 2023 Case Laws Central Excise HC

Tribunal Penalizes Appellant Rs. 10 Lakhs for Misusing Appeal Process; High Court Suggests Potential Perjury Proceedings.
July 17, 2023 Case Laws Central Excise HC

Tribunal's Error: Show-Cause Notice Cannot Exceed One-Year Limit Without Deceit in Central Excise Case.
July 17, 2023 Case Laws Central Excise HC

Court Clarifies Depreciation Reference in Rule 4(4) Does Not Apply to Capital Goods Credit Reversal Valuation.
July 17, 2023 Case Laws Central Excise AT

CENVAT Credit Eligibility: Construction vs. Repair Services u/r 2(i) of CENVAT Credit Rules, 2004.
July 17, 2023 Case Laws VAT and Sales Tax HC

High Court Rules 150 HP ATS Control Panels as "Accessories" for VAT and Sales Tax Purposes, Affecting Tax Treatment.
July 17, 2023 Case Laws VAT and Sales Tax HC

Court Rules Mandi Shulk Must Be Included in Sale Price for VAT Under Uttarakhand VAT Act, Section 2(42.
July 15, 2023 Case Laws GST HC

Court Dismisses Petition on Assessment Order Validity u/s 74(9); Suggests Alternative Statutory Remedy for Petitioner.
July 15, 2023 Case Laws GST HC

Court Orders Immediate Release of Cash Seized u/s 67 of CGST Act After Year-Long Unjustified Retention.
July 15, 2023 Case Laws Income Tax SC

Supreme Court declines SLP; High Court quashes Charge Memo against Group-A Revenue officer due to lack of Finance Minister sanction.
July 15, 2023 Case Laws Income Tax HC

Income Tax Appellate Tribunal Rules Subscription for E-Journals Not Royalty; No Copyright Rights Transferred to Subscribers.
July 15, 2023 Case Laws Income Tax HC

Court Rules Secured Creditors' Charges Take Priority Over Tax Dues, Quashes Tax Attachment Orders on Properties.
July 15, 2023 Case Laws Income Tax AT

ITAT President Can't Transfer Appeals Between Cities; Jurisdiction Limited to Specific Locations Like Kolkata or Indore.
July 15, 2023 Case Laws Income Tax AT

Taxpayer Successfully Revises Claim from Section 54F to Section 54 for Capital Gains Exemption, Appeal Approved.
July 15, 2023 Case Laws Income Tax AT

Undisclosed Income from Loans and Shares Not Taxable Retroactively u/s 56(2)(vii)(b) of Income Tax Act.
July 15, 2023 Case Laws Income Tax AT

PCIT Orders Reassessment u/s 263 for Incorrect Capital Gains Calculation; AO to Verify Stamp Duty Expenses.
July 15, 2023 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Overturned: Missing PAN Details and Vouchers Not Concealment or Inaccuracy of Income.
July 15, 2023 Case Laws Customs HC

High Court Evaluates Duty Demand Validity Under Advance Authorization Scheme Amid CIRP and Liquidation Proceedings.
July 15, 2023 Case Laws Customs AT

Imported Line Extender reclassified under Chapter Heading 8517; cannot operate independently, part of Digital Subscriber Line system.
July 15, 2023 Case Laws Customs AT

Supporting Manufacturer's DFRC Shipping Bills Converted to DEEC Scheme, Case Remanded for Amendment Implementation.
July 15, 2023 Case Laws Customs AT

Customs broker fined maximum u/r 18 of CBLR, 2018; license not revoked, sparking debate on penalty rationale.

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