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Highlights / Annotations / Catch Notes For August of 2023

Home Highlights August August 2023 Year 2023

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Showing 1 to 50 of 535 Records

12 3 4 5........ 11

August 30, 2023 Case Laws GST HC

Court Quashes Order, Restores Advance Ruling Application for Reconsideration After Denial Without Fair Hearing.
August 30, 2023 Case Laws GST HC

High Court Denies Relief Under GST Act Section 69, Citing Supreme Court Ruling and Existing Safeguards.
August 30, 2023 Case Laws GST HC

GST Registration Revived for Canceled Registrants; Deposit Tax with Interest by August 31, 2023, to Continue Business Operations.
August 30, 2023 Case Laws GST AAR

Treated water from effluent plants by dyeing units is GST-exempt, except for drinking water in 20-liter bottles.
August 30, 2023 Case Laws Income Tax SC

Supreme Court Affirms CBDT Guidelines Cannot Limit Tax Authorities' Power on Offense Compounding u/s 279(2) and 276B.
August 30, 2023 Case Laws Income Tax HC

Court Reprimands Tax Officer for Unjustified Reassessment of SEZ Unit's Foreign Exchange Gains u/s 147 & 10AA.
August 30, 2023 Case Laws Income Tax HC

Court Rules Reopening of Assessment u/s 147 Invalid Due to Mere Change of Opinion by Assessing Officer.
August 30, 2023 Case Laws Income Tax AT

Section 68: Jewelry Purchases Below 2 Lakh Rupees Don't Require PAN or Full Address, Even During Demonetization.
August 30, 2023 Case Laws Income Tax AT

Section 263 Revision: Registration Fees as Revenue Expenses Debated u/s 37(1) of Income Tax Act.
August 30, 2023 Case Laws Income Tax AT

Section 56(2)(vii)(b) Applied: Property Purchase Below Circle Rate Uses Agreement Date Stamp Duty Value for Taxation.
August 30, 2023 Case Laws Income Tax AT

AO to Estimate Notional Rent for Unsold Vacant Stock Using Municipal Ratable Value for Current Assessment Year.
August 30, 2023 Case Laws Customs AT

Court Overturns Order on Overvalued Imported Diamonds for Violating Customs Act and Valuation Rules 2007.
August 30, 2023 Case Laws Customs AT

Customs Broker Penalized for Misconduct; License Violation Leads to Reduced Penalty After Scrutiny of Critical Role.
August 30, 2023 Case Laws Customs AT

Court Condones 27-Day Appeal Delay for 70-Year-Old Sole Proprietor; Reasons Deemed Sufficient Within 30-Day Limit.
August 30, 2023 Case Laws Insolvency and Bankruptcy AT

Court Order Enforces No Trespass Rule on Corporate Debtor's Property During Insolvency Resolution Process.
August 30, 2023 Case Laws Service Tax AT

Service tax on royalty for technical know-how transfers overseas isn't IPR taxable unless registered in India u/s 65 (55a).
August 30, 2023 Case Laws Central Excise AT

CENVAT Credit Approved for Construction Services in Steel Plant Modernization, Renovation, or Repair.
August 30, 2023 Case Laws Central Excise AT

First Case Differentiating CENVAT Credit Rules for Regular vs. Supplementary Invoices; Denial Deemed Unsustainable u/r 9(1)(bb).
August 30, 2023 Case Laws VAT and Sales Tax HC

Court Rules Interest Waiver Essential for Amnesty Scheme; Adjusting Tax Payments Towards Interest Violates Scheme's Intent.
August 30, 2023 Case Laws Indian Laws HC

Court Uncertain About Director's Liability in Cheque Dishonor Case Due to Ambiguity in Resignation Date.
August 29, 2023 Case Laws Insolvency and Bankruptcy AT

Del Credere Agent's Claim Classified as Operational Debt, Not Financial Debt, Under Insolvency and Bankruptcy Code, 2016.
August 29, 2023 Case Laws GST HC

Court Rules No Justification in Denying Refund of Input Tax Credit for Exports, Except for M/s Siddhi Impex Supplies.
August 29, 2023 Case Laws GST AAR

Transfer of Title in FTWZ: AAR Rules It's Neither Supply of Goods Nor Services in Bonded Warehouses.
August 29, 2023 Case Laws GST AAR

Maintenance Charges for Common Facilities Are Taxable Under GST; Incidental Fees Also Subject to Taxation.
August 29, 2023 Case Laws GST AAR

Incidental Fees for Exempt Raw Water Supply Not Taxable: Interest, Penalties, Reconnection Charges Clarified as Non-Taxable.
August 29, 2023 Case Laws GST AAR

Wind Turbine Generators sales classified as composite supply; subject to 12% GST or IGST. Includes parts and accessories.
August 29, 2023 Case Laws GST AAR

Advance Ruling Denied for Non-Disclosure of Pending Proceedings u/s 70 of CGST Act.
August 29, 2023 Case Laws Customs AT

Undervaluation of MDF Boards Leads to Customs Duty Evasion; Confiscation Upheld u/s 14 of Customs Act, 1962.
August 29, 2023 Case Laws Insolvency and Bankruptcy AT

Tribunal Denies Security Interest Claim Due to Lack of Registered Sale Deed in Insolvency Proceedings for Villa Buyers.
August 29, 2023 Case Laws Insolvency and Bankruptcy AT

Appellant's Failure to Submit Section 12-A Proposal Validates Approval of Respondent's Resolution Plan in CIRP Case.
August 29, 2023 Case Laws Indian Laws HC

Court Opts for Fine Twice Cheque's Amount, Denies Leniency Request in 2011 Cheque Dishonor Case.
August 29, 2023 Case Laws Income Tax HC

High Court Rules Change of Opinion Insufficient for Reopening Tax Assessment u/s 147, Clarifies Deduction Year.
August 29, 2023 Case Laws Income Tax HC

High Court Upholds Notice Validity in Income Tax Case; Time Limits for Assessments Extended Due to Covid-19 Impacts.
August 29, 2023 Case Laws Income Tax AT

Tribunal Upholds Cash Payment Additions u/s 40A(3); No Evidence Found for Rule 6DD Exemption Claim.
August 29, 2023 Case Laws Income Tax AT

Assessee's claim for customs duty deduction denied u/s 43B(a) due to lack of legal obligation to pay.
August 29, 2023 Case Laws Income Tax AT

Court Rules in Favor of Taxpayer on Capital Gains; Building Sale Gains Ruled Long-Term, Not Short-Term.
August 29, 2023 Case Laws Income Tax AT

Assessee's Unsecured Loan Interest Claims u/s 263 Sent for Review Due to Non-Business Use Concerns.
August 29, 2023 Case Laws Income Tax AT

Revenue Authorities Fail to Prove Software Income Linked to Permanent Establishment in India.
August 29, 2023 Case Laws Income Tax AT

Penalty for Late Tax Audit Filing Waived Due to Auditor Change; No Habitual Delay Found u/s 271B.
August 29, 2023 Case Laws Income Tax AT

Asset Value Disallowance u/s 69C: Limits on AO's Power to Disallow Depreciation on Suspicious Purchases.
August 29, 2023 Case Laws Income Tax AT

Tax Authority's Disallowance of Mentha Oil Trading Loss Overturned; No Malafide Intent Found in Pricing Strategy.
August 29, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Misstep: Resolution Plan Approval Wrongly Deferred for PUFE Applications Consideration in Insolvency Proceedings.
August 29, 2023 Case Laws Money Laundering HC

Petitioners Face Trial Under ULA(P) Act and RPC Section 121-A; PMLA Prosecution Stands Valid After 2009 Amendment. (P)Act.
August 29, 2023 Case Laws Central Excise AT

Rule 21 CER: Duty Remission Allowed for EOUs on Assets Lost in Uncontrollable Accidents Like Fire.
August 28, 2023 Case Laws GST HC

Court Grants Refund for Unutilized ITC on Export of Services to Emirates Defence Industries Co. Under GST Zero-Rated Supply Rules.
August 28, 2023 Case Laws GST HC

Court Rules Seized Currency Must Be Returned; Section 67(2) of GST Act Misapplied for Unaccounted Assets.
August 28, 2023 Case Laws Income Tax AT

Notice Service via Afixure Deemed Insufficient; A.O. Fails Due Diligence u/r 17, Order V CPC.
August 28, 2023 Case Laws Income Tax AT

Technical Service Fees Taxable Under India-Singapore DTAA Article 12 for Deliverables to RCITP.
August 28, 2023 Case Laws Income Tax AT

Court Rules: Penalties Should Not Discourage Legitimate Claims During Tax Assessments u/s 271(1)(c) of Income Tax Act.
August 28, 2023 Case Laws Income Tax AT

PCIT's Use of Section 263 Explanation 2 Challenged: Limits on Revisional Authority Over Prior AO Decisions Examined.

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H: Taxpayer's Section 10(26AAA) Sikkimese Exemption Claim Remanded for Fr...

H: Property Transaction Additions Under Section 69A Deleted Due to Bankin...

H: Assessment Order Under Section 56(1)(vii) For Rs. 139.67 Crores Quashe...