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Highlights / Annotations / Catch Notes For July of 2023

Home Highlights July July 2023 Year 2023

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Showing 351 to 400 of 543 Records

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July 13, 2023 Case Laws Customs AT

Court Rules DFIA Benefits Apply If Titanium Dioxide Matches SION Criteria, No Actual Use Proof Needed.
July 13, 2023 Case Laws Customs AT

Gold Smuggling Charges Dropped Due to Uncorroborated Confession; Natural Justice Principles Upheld, No Penalty Imposed.
July 13, 2023 Case Laws Insolvency and Bankruptcy HC

High Court Grants Interim Relief to Petitioners for Aircraft Lease Dispute Under Aircraft Rules, Preventing Irreparable Losses.
July 13, 2023 Case Laws Service Tax AT

Corporate Staff Sharing Costs Are Taxed Under Manpower Recruitment Services, Regardless of Profit Motive or Reimbursement Claims.
July 13, 2023 Case Laws Service Tax AT

Refund Granted for Erroneous Service Tax Deposit on Residential Construction; Initial Rejection Overturned by Appeal.
July 13, 2023 Case Laws Service Tax AT

Court Rules Trading Ship Space Not a Taxable Service; Overturns Service Tax Demand by Commissioner.
July 13, 2023 Case Laws Central Excise AT

Refund Denied: Software Value Included in Hardware's Assessable Value, No Proof of Duty Not Passed to Customers.
July 13, 2023 Case Laws VAT and Sales Tax HC

Court Rules Petitioner Entitled to Amnesty Scheme Benefits After Substantial Pre-Payment Before Assessment Order and Scheme Announcement.
July 13, 2023 Case Laws Indian Laws SC

Challenge to Amendments on ED Tenure Extension in CVC Act, DSPE Act, and Rule 56 of Fundamental Rules Validity.
July 12, 2023 Case Laws Income Tax AT

CPC Disallows Mumbai Cricket Association Fees u/s 37(1); Only Recurring Club Expenses May Qualify as Business Costs.
July 12, 2023 Case Laws Income Tax AT

Appeal Delay of 1241 Days Condoned; Case Restored Before CIT(A) After Ex-Parte Dismissal Due to Non-Prosecution.
July 12, 2023 Case Laws Income Tax HC

Court Upholds Payments u/s 40A(2)(b); No Justification for Disallowance of Administrative Charges Between NLT and TACL.
July 12, 2023 Case Laws Income Tax AT

Taxpayer's Appeal Dismissed for Lack of Evidence in Cash Deposit Case u/s 144.
July 12, 2023 Case Laws Income Tax AT

Court Reviews Taxation of Offshore Sales and Services Under Article 12 of India-Ireland DTAA.
July 12, 2023 Case Laws Customs AT

Exemption Upheld: No Breach in Zero Duty EPCG Authorization for Unused 2010-11 Period, Valid for 2011-12 Imports.
July 12, 2023 Case Laws Customs AT

Imported Indonesian Coal Misclassified: Fails to Meet 'Bituminous Coal' GCV Standards Under Customs Tariff Act, 1975.
July 12, 2023 Case Laws Customs AT

Imported Ranger Vehicles Tax Classification: ATVs Classified Under Goods Transport Rules CTH 8704 & 8709 Despite Passenger Use.
July 12, 2023 Case Laws Companies Law HC

Court Declines Writ Petition on DDCA Ombudsman Appointment, Citing Available Alternative Remedies and Lack of Necessity for Intervention.
July 12, 2023 Case Laws Companies Law HC

Court Quashes Fraud Complaint Due to Insufficient Evidence; Suggests Civil Remedies for Business Competition Issues Under Relevant Act.
July 12, 2023 Case Laws Companies Law HC

Court Rules No Jurisdiction to Prosecute Petitioners for Property Sale; No Evidence of Wrongdoing Found u/s 628.
July 12, 2023 Case Laws Companies Law HC

High Court Quashes Prosecution for Alleged Laptop Withholding; No Wrongful Intent Found u/s 452, Companies Act 2013.
July 12, 2023 Case Laws Service Tax AT

Extended Limitation Period Inapplicable for Consulting Engineer Services in J&K; No Tax Evasion Found, Penalties Dropped.
July 12, 2023 Case Laws Service Tax AT

Refund Approved: Invoice Correlation Established Between Appellant and Customs Agent for Service Charges.
July 12, 2023 Case Laws Central Excise AT

Clandestine Scrap Removal and Input-Output Ratio Discrepancies Impacting Production Standards in Central Excise Cases.
July 12, 2023 Case Laws Indian Laws HC

Supreme Court: No 10% TDS Deduction on Award Amounts by Union of India, Pay Full Balance to Petitioner.
July 11, 2023 News GST

GST Council Sets 28% Tax on Casinos, Horse Racing, Online Gaming; Reduces Rates on Select Goods; Streamlines Compliance.
July 11, 2023 Case Laws GST SC

Allahabad High Court: Valid E-Way Bill and Tax Invoice Protect Against Unnecessary Goods Detention and Litigation.
July 11, 2023 Case Laws GST HC

Court Allows Advocate to Observe Statement Recording from Visible Distance, Ensuring No Influence or Participation.
July 11, 2023 Case Laws Income Tax SC

High Court Upholds Special Audit Order u/s 142(2A) of Income Tax Act; Assessee Had Fair Hearing Opportunity.
July 11, 2023 Case Laws Income Tax SC

Court Allows Petitioner to Challenge Faceless Assessment; Permits Appeal and Potential Waiver of Pre-Deposit Requirement.
July 11, 2023 Case Laws Income Tax SC

High Court Orders Tax Department to Refund Excess TDS Interest u/ss 201(1A) and 244A to Affected Party.
July 11, 2023 Case Laws Income Tax HC

High Court Quashes Prosecution for Late TDS Deposit; Notice Issued After Deposit Made, Violating Sections 276B and 278B.
July 11, 2023 Case Laws Income Tax AT

Editorial Services Payment Not Taxable as Fee for Included Service in India Due to Lack of Skill Transfer.
July 11, 2023 Case Laws Income Tax AT

Court Rejects Capital Gains Deduction Claim for Interest on Loan u/s 48; Property Was Gifted, Not Purchased.
July 11, 2023 Case Laws Income Tax AT

Assessing Officers Must Justify Higher Disallowance u/s 14A; Rule 8D Not Automatic Without Satisfaction.
July 11, 2023 Case Laws Income Tax AT

Section 56(2)(viib) and Fair Market Value: Share Premium Valuation via DCF Requires Certification by Experts, Not Adjusted by Assessing Officer.
July 11, 2023 Case Laws Income Tax AT

TPO's Order Invalidated: Exceeded Time Limit u/s 153, Taxpayer No Longer Eligible Assessee u/s 144C(15)(b).
July 11, 2023 Case Laws Income Tax AT

Car Parking Rental Income Qualifies for Deduction u/s 80-IAB as Essential to SEZ Business Operations.
July 11, 2023 Case Laws Income Tax AT

Unexplained Expenditure u/s 69C Deleted Due to Lack of Evidence in Angadia Cash Transfer Case.
July 11, 2023 Case Laws Income Tax AT

Interest-Free Loan from Friend in Dubai Not Deemed Income u/s 68; Formal Agreement Not Required.
July 11, 2023 Case Laws Income Tax AT

Appeal Dismissed: Assessee Agrees to Additions on Sales Discrepancies; No Coercion or Undue Influence Claimed.
July 11, 2023 Case Laws Income Tax AT

Subscription Charges Not "Royalty" u/s 9(1)(vi) of Income Tax Act and India-USA DTAA Article 12(3.
July 11, 2023 Case Laws Income Tax HC

CA Firm Can't Use MSMED Act for Fee Recovery from Income Tax Department for Section 142(2A) Special Audits.
July 11, 2023 Case Laws Customs HC

Adjudicating Authority's Non-Compliance with Tribunal Directions Leads to Legal Errors in CESTAT Kolkata Case.
July 11, 2023 Case Laws Customs AT

CHA Penalized for Misdeclaration; Individual Partner's Separate Penalty Overturned Based on Established Legal Principle.
July 11, 2023 Case Laws Central Excise HC

Court Rejects Technical Glitch Claim for Late Payment Under SVLDRS, Emphasizes Adherence to Deadline Requirements.
July 10, 2023 Case Laws Income Tax HC

Reopening Assessment u/s 147 Unnecessary: Assessee Already Declared Sale, Paid STCG and LTCG Taxes, No Income Escaped.
July 10, 2023 Case Laws Income Tax AT

Revenue Imposes Surcharge and Education Cess on Tax Credit Exceeding Applicable Rate u/s 115JAA.
July 10, 2023 Case Laws Income Tax AT

Assessee Delays Revenue Reporting Due to Low Project Completion; Interest Expenses to be Capitalized per Matching Principle.
July 10, 2023 Case Laws Income Tax AT

Court Upholds Disallowance of Expenses u/s 57(iii) for Lack of Direct Link to Fixed Deposit Interest Income.

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