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Highlights / Annotations / Catch Notes For August of 2023

Home Highlights August August 2023 Year 2023

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Showing 101 to 150 of 535 Records

1 234 5 6 7........ 11

August 26, 2023 Case Laws VAT and Sales Tax HC

AP VAT Appellate Tribunal can hear stay applications during appeals; inherent power unless law explicitly restricts it.
August 26, 2023 Case Laws VAT and Sales Tax HC

Petitioner entitled to interest on delayed refund despite revisions, as Joint Commissioner's order is restored.
August 25, 2023 Case Laws Income Tax HC

Calcutta University-affiliated college challenges faceless tax assessment and penalty; High Court orders reconsideration u/s 271(1)(c).
August 25, 2023 Case Laws Income Tax HC

High Court Finds Non-Application of Mind by Assessing Officer in Reopening Assessment u/s 54 Due to Clear Disclosures.
August 25, 2023 Case Laws Income Tax HC

Court Criticizes 498-Day Revenue Appeal Delay, Urges Government to Address Litigation Delays Due to Negligence.
August 25, 2023 Case Laws Income Tax AT

CIT (Appeals) Rules Section 47(xiii)(b) Applies to Firms, Not Partners, in Conversion to Companies Case.
August 25, 2023 Case Laws Income Tax AT

PCIT's Section 263 invocation overturned due to lack of evidence on assessee's indirect expenses for exempt income u/s 14A.
August 25, 2023 Case Laws Income Tax AT

Trust Penalized for Late Income Tax Filing u/ss 272A(2)(e) and 139(4A) of Income Tax Act.
August 25, 2023 Case Laws Income Tax AT

Tax Exemption Denied: Society's Income Assessed u/s 11, AO to Consider Deduction Claims Per Income Tax Act.
August 25, 2023 Case Laws Income Tax AT

Tax Exemption Denied for Dharmashala: Section 11 Not Applicable Due to Profit Motive in Commercial Activities.
August 25, 2023 Case Laws Income Tax AT

Reassessment Order Quashed: No Notice u/s 143(2) Issued After Fresh Return Filed for Section 148 Notice.
August 25, 2023 Case Laws Income Tax AT

AO Oversteps Role in Transfer Pricing Case; DRP and ITAT Confirm Deletion of Additions Due to Misapplied Benefit Test.
August 25, 2023 Case Laws Customs AT

Exemption Denied for 100% EOU: Imported Item Used for Safe Transport, Not Production of Exported Goods.
August 25, 2023 Case Laws Customs AT

Customs Duty Exemption Challenged Due to Delays and Flawed Sampling in Coking Coal Import from Indonesia.
August 24, 2023 Case Laws GST HC

Respondent Can't Begin Audit Abruptly After Inaction, But Can Start Assessment u/ss 73 & 74.
August 24, 2023 Case Laws GST HC

Court Grants Relief for SCN Violation: Petitioner to Receive New Notice with Proper Hearing Opportunity.
August 24, 2023 Case Laws Income Tax HC

Taxpayer Files Refund Claim for 2009-10; No Time Limit u/s 245, Offsetting Allowed for Outstanding Dues.
August 24, 2023 Case Laws Income Tax HC

High Court Confirms Assessee Not Responsible for Filing Form 3CL u/r 6(7A); DSIR Holds Responsibility.
August 24, 2023 Case Laws Income Tax HC

Reopening Assessment u/s 147 Unjustified: AO's Change of Opinion and Lack of Due Diligence Not Grounds for Action.
August 24, 2023 Case Laws Income Tax HC

ITAT Rules: No Evidence of Tax Evasion or Suppression; Deletion of Additions Based on Presumptions Ordered.
August 24, 2023 Case Laws Income Tax AT

Income Declared in Survey Should Be Assessed as Business Income, Not Unexplained Income or Income from Other Sources.
August 24, 2023 Case Laws Income Tax AT

Assessee's Surrendered Income Covers Building Costs, AO's Adjustment Deemed Unjustified by Tribunal Decision.
August 24, 2023 Case Laws Income Tax AT

Taxpayer's Voluntary Surrender of Professional Income Should Be Taxed as Professional Income, Not Unexplained Sources u/s 69.
August 24, 2023 Case Laws Income Tax AT

Customs Authorities Exclude Royalty from Invoice Value; Royalty-Related Tax Adjustment Removed Due to Lack of Evidence.
August 24, 2023 Case Laws Income Tax AT

Revenue's Challenge on Inflated Coal Costs Dismissed as Tariff Price Already Covers Costs, Reflects in Taxable Profits.
August 24, 2023 Case Laws Customs HC

High Court Upholds CESTAT's Decision for Provisional Release of Goods u/s 110A of the Customs Act 1962.
August 24, 2023 Case Laws Customs AT

Customs Broker License Revocation: Brokers Not Liable for Errors in Government-Issued Documents; Responsibility Lies with Issuers.
August 24, 2023 Case Laws Customs AT

Cement Import Duty Demand Unjustified Without Challenging Original Bill of Entry Assessment for Undervaluation from Bangladesh.
August 24, 2023 Case Laws Customs AT

Court Dismisses Unauthenticated Evidence in Opal Glassware Valuation Case; Insufficient Proof to Reject Transaction Value.
August 24, 2023 Case Laws Insolvency and Bankruptcy AT

Settlement Reached: CIRP to Close Without CoC or Section 12A Application; Adjudicating Authority Acts u/r 11.
August 24, 2023 Case Laws Money Laundering HC

Single-Member Bench Permitted in Money Laundering Cases Under PMLA Section 6, Aligns with Statute's Intent.
August 24, 2023 Case Laws Service Tax HC

High Court Quashes Service Tax Notices Due to 10-Year Delay Unexplained by Respondents.
August 24, 2023 Case Laws Service Tax AT

Court Rejects Claim of Discontinued Air Conditioning in Restaurant-Bar; Valid License Confirms Continued Operation with Facility.
August 24, 2023 Case Laws Central Excise AT

Mould Charges Must Be Included in Assessable Value for Taxation, Rules Central Excise Law.
August 24, 2023 Case Laws Central Excise AT

Court Rules Against Excise Duty on Top Gas; Department Fails to Prove Manufacturing Process.
August 24, 2023 Case Laws VAT and Sales Tax HC

Tribunal Cannot Refer Khair Wood Classification to High Court u/s 33(1) of HPGST Act, 1968.
August 23, 2023 Case Laws GST HC

Supplier's Non-Payment of GST Blocks Purchaser's ITC Claim; Credit Must Be in Purchaser's Ledger for Eligibility.
August 23, 2023 Case Laws GST HC

Court Dismisses Petition on ITC Blocking; Supplier Found Non-Existent, Passing Ineligible Credit to Taxpayers.
August 23, 2023 Case Laws GST HC

Court Rules Illegal Detention of Goods Without Credit Note for Returns; Misuse of System Condemned.
August 23, 2023 Case Laws GST HC

Court Sets Aside Assessment Orders for Not Issuing Mandatory Notice u/s 74(1); Payment Compliance Required.
August 23, 2023 Case Laws GST HC

High Court Upholds State Tax Authority's Action on Input Tax Credit from Bogus Dealer; Parallel Proceedings Legal.
August 23, 2023 Case Laws Income Tax HC

Court Imposes Rs. 25,000 Fine on Revenue for Frivolous Additions and Misidentifying Sale Proceeds as Taxable Income.
August 23, 2023 Case Laws Income Tax HC

Interest u/s 234B Calculated on Assessed Income, Not Returned Income, Per Explanation-1 of Section 234B(1.
August 23, 2023 Case Laws Income Tax HC

Court Quashes Reopening of Assessment u/s 147 Due to Mere Change of Opinion on Goodwill Depreciation.
August 23, 2023 Case Laws Income Tax AT

Tax Exemption Error: Section 263 Revision on Company's Land Award Due to Missing Govt Notification Under RFCTLARR Act.
August 23, 2023 Case Laws Income Tax AT

Company Faces Addition u/s 68 for Unsubstantiated Share Application Money; Lacks Documentary Evidence and Investor Explanation.
August 23, 2023 Case Laws Income Tax AT

Court Orders Rs. 3700 Crore Bank Account Attachment; 20% Deposit Required if Attachment is Altered or Revoked.
August 23, 2023 Case Laws Income Tax AT

Court Requires Concrete Evidence for Undisclosed Cash Payments in Tax Case; Mere Ledger Entries Insufficient.
August 23, 2023 Case Laws Income Tax AT

Assessing Officer's Partial Bogus Claim on Creditor Deemed Illogical u/s 68; Additions Deleted.
August 23, 2023 Case Laws Income Tax AT

Section 68 Income Tax Act: Assessee Must Explain Unexplained Cash Credits from 41 Investor Companies in Share Application.

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