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Highlights / Annotations / Catch Notes For July of 2023

Home Highlights July July 2023 Year 2023

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Showing 451 to 500 of 543 Records

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July 6, 2023 Case Laws Income Tax AT

A.O. Cannot Deny TDS Credit to HUF When Capital Gain Taxed Under HUF, Despite Karta Not Claiming It Personally.
July 6, 2023 Case Laws Income Tax AT

Deemed Dividend Not Applicable: Business Advance Refunded After Project Collapse u/s 2(22)(e) Income Tax Act.
July 6, 2023 Case Laws Income Tax AT

Company Dispute Over Credit Card Payments: Tax Authorities Challenged for Not Providing Complete Information u/s [Relevant Section.
July 6, 2023 Case Laws Income Tax AT

High Sea Sale Transaction Deemed Non-Speculative Due to Proper Delivery; Loss Adjusted Against Interest Income as Business Income.
July 6, 2023 Case Laws Income Tax AT

Chartered Accountant Accused of Tax Fraud with Fake Documents; Criminal Case Ongoing, Assessing Officer Awaits Outcome.
July 6, 2023 Case Laws Income Tax AT

Section 54B Exemption Requires LTCG Investment in Agricultural Land Under Assessee's Name Only, Not Family Members'.
July 6, 2023 Case Laws Income Tax AT

Cooperative Society's Cash Deposits During Demonetization Under Scrutiny; Must Prove Legitimacy to Avoid Section 68 Implications.
July 6, 2023 Case Laws Income Tax AT

CIT(A) Must Address All Grounds and Provide Reasons in Ex-Parte Orders u/s 250(6) of Income Tax Act.
July 6, 2023 Case Laws Income Tax AT

Indian Courts Split on Taxability of Interest on Income Tax Refunds for Non-Residents Under Article 7 of India-UK Treaty.
July 6, 2023 Case Laws Customs HC

Penalty Imposed for Aiding Customs Duty Evasion u/s 112(a) of the Customs Act, 1962.
July 6, 2023 Case Laws Customs AT

Imported Goods Valuation: Duty Based on Invoice Price, Not Unloaded Quantity for Bulk Liquid Cargo.
July 6, 2023 Case Laws Insolvency and Bankruptcy AT

Section 7 IBC Application Triggers Moratorium, Halting SEBI Auctions and All Recovery Actions Against Corporate Debtor.
July 6, 2023 Case Laws Insolvency and Bankruptcy AT

Tribunal Can Recall, Not Review Judgments: Supreme Court Clarifies Powers of Tribunals in Latest Ruling.
July 6, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Approves CIRP u/s 7 of IBC, Rejects Debtor's Inter Creditor Agreement Defense for Loan Default.
July 6, 2023 Case Laws Service Tax AT

Limestone Transport Services Classified as 'Business Auxiliary Service' Due to Additional Processing Beyond Excavation.
July 6, 2023 Case Laws Service Tax AT

Garment Export Transaction Not Business Auxiliary Service; No Commission, No Service Tax Due, Principal-to-Principal Basis.
July 6, 2023 Case Laws Service Tax AT

Commissioner's Order Overturned: Extended Limitation Period Misapplied Due to Incorrect Suppression of Facts Conclusion.
July 6, 2023 Case Laws Service Tax AT

Court Sets Aside Penalties on Company, Director, and Finance Head; Show Cause Notice Deemed Time-Barred and Unreasonable.
July 6, 2023 Case Laws Central Excise SC

Court Rules No Duty Error in Including Deemed Export Value in Domestic Tariff Area Goods Clearance.
July 6, 2023 Case Laws Central Excise HC

Secured Creditors with CERSAI Registration Have Priority Over Government Tax Claims, Rules Full Bench.
July 6, 2023 Case Laws Central Excise AT

Exemption for Goods in U.N. Projects: Permanent Use Required; Temporary Use by Contractors Not Eligible. Misinterpretation Noted.
July 6, 2023 Case Laws VAT and Sales Tax SC

Revenue Department Clarifies VAT and Sales Tax Exemption Entries; Retrospective Clarification Aims to Resolve Classification Confusion.
July 5, 2023 Case Laws GST AAR

"Kandi Rave" GST Classification Reviewed: Unmanufactured Tobacco in 30-35 kg Bags Subject to 28% GST Rate.
July 5, 2023 Case Laws GST AAR

GST Exemption Denied for Loading and Unloading of Imported Pulses; Not Considered Agricultural Produce Service.
July 5, 2023 Case Laws GST AAR

GST Exemption for Wheat Crushing Services: Composite Supply Value Under 25% Qualifies for Relief Under Public Distribution System.
July 5, 2023 Case Laws GST AAR

GST Exemption Approved for Milling Food Grains Under West Bengal's Public Distribution System, Goods Value Below 25% Threshold.
July 5, 2023 Case Laws GST AAR

Sewerage Treatment Plant Construction Classified as Works Contract; GST Applied at 18% for Composite Supply.
July 5, 2023 Case Laws Income Tax HC

ITAT rules payment for SAP system access not process royalty u/s 9(1)(vi), no income accrual in India.
July 5, 2023 Case Laws Income Tax AT

Deemed Income Added u/s 56(2)(vii)(b) for Property Valuation Difference; No Exemption Available for Assessee.
July 5, 2023 Case Laws Income Tax AT

Assessee Entitled to Section 10AA Deduction Despite Not E-filing Form 56F, Rules CIT(A.
July 5, 2023 Case Laws Income Tax AT

Revenue Must Prove "Make Available" Condition for Technical Services Fees; Evidence Lacking in Current Case.
July 5, 2023 Case Laws Income Tax AT

Income from Drawings and Designs Supply Not Taxable in India as Fees for Technical Services.
July 5, 2023 Case Laws Income Tax AT

CIT(A) Deletes Additions: Fair Market Value of Shares Accurately Valued u/s 56(2)(viia)(ii) of Income Tax Act.
July 5, 2023 Case Laws Income Tax AT

Court Rules Against Rejecting Books of Accounts Without Substantial Evidence in Alleged Bogus Purchases Case Over Three Years.
July 5, 2023 Case Laws Customs HC

Court Rules Exporter Entitled to IGST Refund; No Double Benefits from Higher Duty Drawback Detected.
July 5, 2023 Case Laws Insolvency and Bankruptcy AT

Court Confirms Factoring Agreements as Financial Debt u/s 5(8)(e) of Insolvency and Bankruptcy Code.
July 5, 2023 Case Laws Insolvency and Bankruptcy AT

GST Department Ordered to Release Attached Assets for Creditor Payments in Corporate Insolvency Resolution Process.
July 5, 2023 Case Laws Insolvency and Bankruptcy AT

Tribunal Rules Physical Review of Register of Members Not Mandatory u/s 59; Appellant's Shareholder Claim Rejected.
July 5, 2023 Case Laws Central Excise AT

Remission of Duty Granted for Arson Damage by Workers' Mob Under Unavoidable Incident Rule.
July 4, 2023 Notifications FEMA

Assistant Director from Enforcement Directorate Appointed as Adjudicating Authority for Inquiries Under FEMA Act Section 16(1.
July 4, 2023 Notifications Customs

Amendment to Notification No. 11/2021-Customs: New AIDC Rates for Liquified Propane and Butane Announced.
July 4, 2023 Notifications Customs

Amendments to Notification No. 50/2017-Customs: Concessional Duty Rates on Imported Liquified Propane and Butane Announced.
July 4, 2023 Notifications Customs

Import Duty on Liquefied Propane and Butane Raised by Customs Tariff Act Amendment.
July 4, 2023 Circulars DGFT

DGFT Directive on Export Quotas for Broken Rice: Prioritizing Humanitarian Aid and Global Food Security Needs.
July 4, 2023 Circulars Customs

Import/Export Declarations Now Require IUPAC Name, CAS Number for Products in Chapters 28, 29, 32, 38, 39 by Oct 1, 2023.
July 4, 2023 Circulars Income Tax

CBDT Issues Circular to Simplify Tax Collection at Source for Liberalised Remittance Scheme and Overseas Tour Packages.
July 4, 2023 Case Laws GST AAR

GST Not Applicable on Employee Notice Period Deductions; Not Considered Taxable Service Compensation under Employment Agreement.
July 4, 2023 Case Laws GST HC

Appellate authority's refund rejection overturned for exceeding show cause notice allegations; remanded for reconsideration.
July 4, 2023 Case Laws GST AAR

Employer-Provided Bus Transportation Not Taxable Under GST; Not Considered a 'Supply' Per Employment Contract Terms.
July 4, 2023 Case Laws GST AAR

Geotextile-Stratex Classified Under Tariff Item 59119032 After Review of Manufacturing Process and End Use.

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