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Highlights / Annotations / Catch Notes For July of 2023

Home Highlights July July 2023 Year 2023

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Showing 401 to 450 of 543 Records

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July 10, 2023 Case Laws Customs AT

Customs Broker's License Revocation Overturned: Authorized Individuals' Presence at Customs Stations Impliedly Permitted by Regulations.
July 10, 2023 Case Laws Service Tax AT

Service Under Joint Venture Not Classified as Franchisee: No Profit Sharing or Asset Contribution; Tax Demand Confirmed.
July 10, 2023 Case Laws Service Tax AT

Service Tax on Adda Fees Unjustified: Entity Acts as Statutory Authority, Not Business Promoter.
July 10, 2023 Case Laws Central Excise AT

Appellant's Rebate Recovery for Exported Medicaments Upheld; Rule 6(3) Cenvat Credit Demand Unsubstantiated u/r 6(6)(v.
July 10, 2023 Case Laws Central Excise AT

Goods for UN-Financed Project Granted Tax Exemption Despite Late Certificate Submission; Criteria Met Post-Clearance.
July 10, 2023 Case Laws Central Excise AT

Charge of Clandestine Removal Unsustainable Without Concrete Evidence Beyond Audit Discrepancies Between Reports and ER-1 Returns.
July 10, 2023 Case Laws Central Excise AT

CBEC Accepts Court Rulings: No Suppression Found, Extended Limitation Period Not Applicable for Duty Demand. Normal Duty Period Applies.
July 10, 2023 Case Laws Central Excise AT

CENVAT Credit Allowed: Proceedings Initiated Solely on Audit Report Without Further Investigation by Department.
July 8, 2023 Notifications SEZ

New Rules Simplify Trade in Special Economic Zones, Enhancing Ship Transactions in International Financial Services Centres.
July 8, 2023 Case Laws GST HC

High Court Orders Reconsideration of Rejected Incentives Under Bihar Industrial Policy Due to SIPB's Alleged Oversight.
July 8, 2023 Case Laws GST AAR

Claiming ITC for Warehouse Construction Costs: Conditions and Utilization for Rental Services Explained.
July 8, 2023 Case Laws Income Tax HC

Income Tax Exemption for Scheduled Tribes: Does Section 10(26) Apply to Individuals or Families? ITAT to Review.
July 8, 2023 Case Laws Income Tax AT

No automatic penalty u/s 270A for income misreporting if taxpayer shows bona fide belief on leave encashment.
July 8, 2023 Case Laws Income Tax AT

Objection to Private Counsel Appointment in CIC Proceedings Rejected; Cited Conflict of Interest Deemed Baseless.
July 8, 2023 Case Laws Income Tax AT

Dispute Over Fairness of Share Premium Valuation u/s 56(2)(viib) of Income Tax Act; DCF Method Rejected by AO.
July 8, 2023 Case Laws Income Tax AT

Penalty u/s 271B Deemed Unjustified Due to Minor Technical Delay in Filing Tax Audit Report.
July 8, 2023 Case Laws Income Tax AT

Company Fails to Prove Share Capital Authenticity; Order Affirmed u/s 68 for Unexplained Cash Credits.
July 8, 2023 Case Laws Customs HC

Petitioner Eligible for MEIS Benefits Despite Shipping Bill Error; Intention Clearly Communicated in Invoice.
July 8, 2023 Case Laws Customs AT

Imported LCD Panels Classified Under Chapter 9013 8010; Parts to be Classified Under 9013 9010 by Customs Guidelines.
July 8, 2023 Case Laws Customs AT

Import Valuation Enhancement Fails: Lack of Manufacturer and Origin Details Invalidates Duty Demand and Transaction Value Rejection.
July 8, 2023 Case Laws Customs AT

Appeal Allowed Against Assessing Officer's Decision Denying Exemption; Commissioner (Appeals) Offers Sole Remedy for Appellants.
July 8, 2023 Case Laws Customs AT

Incorrect Use of Deductive Value Method for Imported Cosmetics Breaches Customs Valuation Rules 2007 Sequence.
July 8, 2023 Case Laws Customs AAR

Re-import of goods from SEZ to DTA not classified as 'import', affecting customs duty exemptions under SEZ Act, 2005.
July 8, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Rejects Extension Request for Compromise Scheme Due to Lack of Prepared Plan and Creditor Consent.
July 8, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Approval Limits Secured Creditors from Enforcing Security Interests During CIRP Under Insolvency and Bankruptcy Code.
July 8, 2023 Case Laws Insolvency and Bankruptcy AT

Corporate Debtor Misses Hearing; Adjudicating Authority Proceeds Ex-Parte in Insolvency Resolution Process.
July 8, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Dismisses CIRP Application Due to Lack of Financial Debt; Debt Transfer and Arbitration Failure Cited.
July 8, 2023 Case Laws Service Tax AT

Activation Charges for Software or Equipment Features Classified as Sales, Not Service, Exempt from Business Auxiliary Service Tax.
July 8, 2023 Case Laws Service Tax AT

Tax Demand Challenged Over Improper Service Classification for Advances on Works Contract Services; Validity Questioned.
July 8, 2023 Case Laws Central Excise AT

CENVAT Credit Allowed for Rail Freight Input Services After Clarification of Assessable Value by Counsel.
July 8, 2023 Case Laws Central Excise AT

Calibration and Configuration of Appliances by Appellant Not Considered Manufacturing; No New Product Created, Character Unchanged.
July 8, 2023 Case Laws Indian Laws HC

Courts Urged to Use Caution in Dismissing Cheque Dishonor Cases u/s 482 of Criminal Procedure Code.
July 7, 2023 Case Laws GST HC

Revenue authorities to assess VAT due before July 1, 2017, and GST due after, per applicable laws.
July 7, 2023 Case Laws Income Tax HC

Faceless Assessment Process Questioned: High Court Restores Case Due to Unaddressed Adjournment Request u/ss 144-B and 143(2).
July 7, 2023 Case Laws Income Tax AT

Section 14A and Rule 8D Inapplicable: No Income or Expenses from Shares, No Borrowings or Exempt Income.
July 7, 2023 Case Laws Income Tax AT

Income from Timber Sale on Land Border Classified as Agricultural, Supported by Tree-Cutting Permit, No Extra Tax Levied.
July 7, 2023 Case Laws Income Tax AT

Cash Deposit Additions u/s 68 Deleted for Retired Employee Due to Health Challenges and Pension Income Explanation.
July 7, 2023 Case Laws Income Tax AT

No Penalty for Cash Transaction Violation in Flat Sale Due to Reasonable Cause u/ss 271D and 273B.
July 7, 2023 Case Laws Customs AT

Court Upholds Transaction Value of Imported Safranal Despite Price Reduction; Confirms Ordinary Sale Status.
July 7, 2023 Case Laws Customs AT

Countervailing Duty on Set-Top Boxes to Be Based on Transaction Value, Not Retail Sale Price: No Ownership Transfer Involved.
July 7, 2023 Case Laws Insolvency and Bankruptcy AT

Corporate Debtor Auction Winner Can Seek Relief for Past Liabilities and Statutory Dues via Adjudicating Authority Application.
July 7, 2023 Case Laws Insolvency and Bankruptcy AT

Application u/s 7 Filed for Breach of Guarantee; Claim Not Barred by Limitation Due to Timely Submission.
July 7, 2023 Case Laws Service Tax AT

Delhi High Court Reviews Penalty on Reverse Charge Mechanism for Legal Services; Deemed Unreasonable Due to Lack of Intent.
July 7, 2023 Case Laws Service Tax AT

Service Tax Refund Granted After Appellate Authority Decision; Relevant Date Defined by Section 11B Explanation B.
July 7, 2023 Case Laws Indian Laws HC

High Court's Unconstitutional Ruling on Central Law Applies Nationwide, Ensuring Uniformity Across India.
July 6, 2023 Case Laws GST AAR

Advance Ruling Rejected: West Bengal Applicant Cannot Seek Registration Guidance for Purchases in Assam u/s 97(2)(f.
July 6, 2023 Case Laws GST AAR

GST Act Section 25: No Separate Registrations for Different Businesses at Same Location in State. Multiple Locations Allowed.
July 6, 2023 Case Laws GST AAR

Fair Price Shops Must Pay GST on Dealer's Commission for Supplies to Ration Card Holders, Says AAR.
July 6, 2023 Case Laws Income Tax AT

Tax Revision Ordered: Pr. CIT Cites Section 263, Faults A.O for Unverified Tax-Exempt Land Sale in Village Baroda.
July 6, 2023 Case Laws Income Tax AT

Faceless Assessment Regime: Section 263 Revision Examined; Assessment Order by AO Upheld as Non-Erroneous.

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