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Highlights / Annotations / Catch Notes For August of 2023

Home Highlights August August 2023 Year 2023

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Showing 151 to 200 of 535 Records

1 2 345 6 7 8........ 11

August 23, 2023 Case Laws Customs HC

Court Rules Gold as Prohibited Goods Under Smuggling Laws; Adjudging Officer's Orders Upheld Per Section 2(33) of the Act.
August 23, 2023 Case Laws Customs HC

High Court reviews respondents' lack of legal justification for detaining goods; jurisdiction over freezing bank accounts questioned.
August 23, 2023 Case Laws Customs AT

Authorized Courier Cleared of Wrongdoing in Consignment Manipulation Case; No Evidence of Involvement Found.
August 23, 2023 Case Laws Customs AT

Confiscation of Goods Overturned Due to Misunderstanding in Weight Declaration; No Intentional Mis-declaration Found.
August 23, 2023 Case Laws Insolvency and Bankruptcy AT

Court Upholds Committee of Creditors' Decision, Emphasizes Respect for Their Commercial Judgment in Insolvency Cases.
August 23, 2023 Case Laws Service Tax HC

High Court Confirms Service Providers Can Recover Service Tax on Lease from Recipients Without Reimbursement Agreement.
August 23, 2023 Case Laws Service Tax AT

CENVAT Credit Dispute: Court Sets Aside Demand Due to Limitation Period, Except Conceded Portion by Appellant.
August 23, 2023 Case Laws Central Excise AT

High Court Rulings Remain Binding Even When Revenue Appeals Are Pending in Supreme Court.
August 23, 2023 Case Laws GST HC

Court Rules Against Retrospective GST Registration Cancellation; Directive Issued to Resolve Petitioner's Case.
August 23, 2023 Case Laws Central Excise AT

Sugar Cess Recovery Dispute: Right to Choose Exemption Affects Duty Payment and Cenvat Credit Availability.
August 23, 2023 Case Laws Central Excise AT

Court Rules Evidence from Pen Drives Unreliable; Allegations of Clandestine Goods Removal Dismissed Due to Lack of Raw Material Proof.
August 23, 2023 Case Laws VAT and Sales Tax HC

Revised Return Refund Claims Valid Without Separate Application; No Need for Form DVAT-21, Court Confirms Precedent.
August 23, 2023 Case Laws Indian Laws SC

Court Limits Intervention on Arbitral Awards: Section 34 Only Allows Challenge for Fundamental Patent Illegality, Not Minor Issues.
August 22, 2023 Case Laws GST HC

High Court Grants ITC Refund, Rules Advisory Services as Exports, Not Intermediary Services, Overturning Initial Denial.
August 22, 2023 Case Laws GST HC

High Court Restores GST Registration After Business Premises Demolished by Northern Railway; No Evidence of Early Demolition Found.
August 22, 2023 Case Laws GST HC

DGGI Jaipur's investigation into petitioner valid despite shared business location; separate tax registration precludes exemption.
August 22, 2023 Case Laws GST HC

High Court Upholds Penalty for Wrongful ITC Claim u/s 122; Interest Paid u/s 50, No Revisions Allowed.
August 22, 2023 Case Laws GST HC

GST Authorities to Verify Input Tax Credit Claims for Genuineness of Taxes Paid by Purchaser.
August 22, 2023 Case Laws GST AAAR

Pilot Training Services Denied CGST/UPGST Exemption; Not Recognized Under Aircraft Act for Qualification Exams.
August 22, 2023 Case Laws Income Tax HC

Court Remands Case for Reassessment of Gold Bar Transactions; Criticizes PCIT for Inadequate Review u/s 147.
August 22, 2023 Case Laws Income Tax HC

High Court Dismisses Appeal on Reopening Assessment of Cash Deposit from Agricultural Land Sale; Burden on Assessee.
August 22, 2023 Case Laws Income Tax AT

Penalty u/s 271(1)(c) of the Income Tax Act invalidated due to inadequate notification by Assessing Officer u/s 274(1).
August 22, 2023 Case Laws Income Tax AT

Assessing Officer's Authority to Rectify Errors u/s 154 and Add Income u/s 69 Upheld.
August 22, 2023 Case Laws Income Tax AT

Indian Income Tax: Offshore Supply Profits Not Attributable to Project Office Lacking Permanent Establishment Status Under BTIL.
August 22, 2023 Case Laws Income Tax AT

Tax Authority Deletes Added Interest Expenses on Interest-Free Loan to Subsidiary for Business Expansion.
August 22, 2023 Case Laws Income Tax AT

Section 263 Revision Invalidated: Assessee's Compliance with Regulatory Orders and Accounting Standard 12 Confirmed, Revision Order Set Aside.
August 22, 2023 Case Laws Customs HC

Court Orders Cost Recovery Charges Exemption for Petitioner Effective April 1, 2020, per CRB Order No. 5/2021.
August 22, 2023 Case Laws Customs AT

Confiscation and penalties for illegal export dismissed due to 8-year delay in providing crucial test report.
August 22, 2023 Case Laws Customs AT

Proper Officer Must Provide Evidence for Valuation Rejection of Imported Industrial Robot for Machine Tools Exhibition.
August 22, 2023 Case Laws Companies Law SC

Customs Duty Recovery & Secured Creditors' Rights: Section 142A of Customs Act Aligns with Companies Act Section 529A.
August 22, 2023 Case Laws Service Tax AT

Fabricating building material and erecting factory sheds is a service, not manufacturing, liable for service tax.
August 22, 2023 Case Laws Central Excise AT

Oxygen and Argon Gas Refilling Not Considered Manufacturing Under Central Excise Laws, Appellant Wins Case.
August 22, 2023 Case Laws VAT and Sales Tax HC

High Court Orders Refund of Pre-Deposit with Interest, Not Covered by Section 30(1), After Assessee's Favorable Ruling.
August 21, 2023 Case Laws GST HC

Section 67 Jurisdiction: Limits on Seizing Unaccounted Assets for Tax Recovery Emphasized by Purposive Interpretation.
August 21, 2023 Case Laws GST AAR

Foam Cup Pads for Brassieres Classified Under HSN Code 39262091, Subject to 18% GST Rate.
August 21, 2023 Case Laws GST AAR

GST on Supervision Services: Single Invoice for Material and Supervision Costs Valid, Includes Reimbursement of Expenses.
August 21, 2023 Case Laws Income Tax SC

Interest Income from Club Fixed Deposits Taxable as Income from Other Sources u/s 2(24) IT Act 1961.
August 21, 2023 Case Laws Income Tax AT

CSR Expenses Not Deductible u/s 37, But Eligible for Deduction u/s 80G of Income Tax Act.
August 21, 2023 Case Laws Income Tax AT

Courts Disagree on Imposing Late Fees u/s 234E for Pre-June 2015; Section 154 Inapplicable to Debated Issues.
August 21, 2023 Case Laws Income Tax AT

Court Upholds Disallowance u/s 14A, Affirms AO's Computation Only u/r 8D(2)(iii) for Tax Expenditure.
August 21, 2023 Case Laws Income Tax AT

Court Rules in Favor of Assessee: No Addition for Unexplained Investments u/s 69 of Income Tax Act.
August 21, 2023 Case Laws Income Tax AT

Court Rules AO Must Verify Assessee's Investment Source; Section 69 Applies Only If Explanation Fails.
August 21, 2023 Case Laws Income Tax AT

Co-operative Society Challenges Section 271B Penalty for Late Audit Due to Delayed Auditor Appointment; AO to Verify Facts.
August 21, 2023 Case Laws Income Tax AT

Assessing Officer's Deduction of Sales Promotion Expenses Not a Mistake u/s 154: Issue Deemed Debatable.
August 21, 2023 Case Laws Income Tax AT

Assessing Officer Overruled for Misclassifying Software License Royalties and Support Fees as Technical Services Income u/s 144C.
August 21, 2023 Case Laws Income Tax AT

Court Rules: Capitation Fees u/s 69A Invalid Without Evidence; Trust Denied Section 11 Tax Exemption.
August 21, 2023 Case Laws Customs AT

Court Allows Re-export of Hazardous Goods to Protect Environment; No Violation of Customs Act 1962.
August 21, 2023 Case Laws Customs AT

Importer Penalized for Independent Action u/s 114AA; CHA Cleared of Responsibility u/s 112(a.
August 21, 2023 Case Laws Service Tax AT

Court Rules Deduction for Late WHR Boiler Delivery Not a Declared Service u/s 66E(e) of Finance Act 1994.
August 21, 2023 Case Laws Central Excise AT

Court Rules Against Extra Charges for Unneeded Third-Party Inspections Requested by Customers.

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