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Highlights / Annotations / Catch Notes For August of 2023

Home Highlights August August 2023 Year 2023

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Showing 201 to 250 of 535 Records

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August 21, 2023 Case Laws Indian Laws HC

High Court Upholds RTI Request for Excise Duty Exemption Info Under Industrial Policy, Supporting Transparency in Governance.
August 19, 2023 Case Laws GST HC

GST Registration Cancellation Violated Natural Justice Principles and Section 29(2) CGST Act; Orders to be Set Aside.
August 19, 2023 Case Laws GST HC

High Court Orders Restoration of GST Registration Despite Missed 90-Day Revocation Deadline for Business Continuity.
August 19, 2023 Case Laws Income Tax HC

Assessing Officer Cannot Reinvestigate Company Books for MAT After Approval u/s 115JB.
August 19, 2023 Case Laws Income Tax AT

Taxpayer's Warranty Provision Based on Actual Expenses Allowed; Disallowance of Claim Not Justified.
August 19, 2023 Case Laws Income Tax AT

Receipts from Unit-Linked Insurance Schemes are Capital Gains, Not Income: Apply Indexation Benefits, per Section 10(10D) Ruling.
August 19, 2023 Case Laws Income Tax AT

TDS u/s 192: Deduction at Payment Time, Not Accrual, Key for ESOPs u/s 40(a)(ia) Disallowance.
August 19, 2023 Case Laws Income Tax AT

No Penalty for Assessee: Section 148 Return Replaces Original, Treated as Filed u/s 139.
August 19, 2023 Case Laws Income Tax AT

Software Sub-License Fee Not Taxable in India: No PE, Not "Other Income" Under Article 23(3) of Tax Treaty.
August 19, 2023 Case Laws Income Tax AT

Court Rules Firm Responsible for Taxes on Income Declared Under IDS 2016, Not Individual Partner's Responsibility.
August 19, 2023 Case Laws Income Tax AT

Court Dismisses Revenue's Appeal on Section 153A; Allows Margins for Valuation, Rate Differences, and Self-Supervision.
August 19, 2023 Case Laws Customs HC

Court Rules No Summons for Daughter in Father's Case Due to Lack of Evidence of Her Involvement or Knowledge.
August 19, 2023 Case Laws Customs HC

High Court Rules Customs Show Cause Notices Before Finance Act 2014 Subject to Unamended Section 28(9), 12-Month Limit Exceeded.
August 19, 2023 Case Laws Customs HC

Court Rules on Seized Gold Jewelry: Restricted Goods Can Be Released for Market Value Under Foreign Trade Act & Sec 125 Customs Act.
August 19, 2023 Case Laws Customs AT

Lenient Approach Reduces Redemption Fine to Rs. 4 Lakhs and Penalty to Rs. 1 Lakh for Incorrect Import Documents.
August 19, 2023 Case Laws Insolvency and Bankruptcy AT

Liquidator's Appeal Dismissed: No Recovery of Customs Duties via Bank Guarantee or FDRs Under IBC Section 14 Moratorium.
August 19, 2023 Case Laws Service Tax HC

Petitioner Non-Suited for Suppressing Documents in 2019 SVS Case-Litigants Must Not Withhold Detrimental Information.
August 19, 2023 Case Laws Service Tax AT

Demand Invalid Due to Time-Barred Notice: Department Missed Standard One-Year Period After Full Disclosure by Respondent.
August 19, 2023 Case Laws Service Tax AT

Appellant Entitled to CENVAT Credit for Input Services from Broadcasting Agencies, Agreements Validated.
August 19, 2023 Case Laws Central Excise AT

Department Violated Natural Justice by Withholding Documents, Hindering Appellant's Response to Allegations of Clandestine Removal.
August 19, 2023 Case Laws VAT and Sales Tax HC

Quasi-Judicial Authorities Must Not Rely on External Audit Directives for Reassessment, Maintain Independent Judgment.
August 18, 2023 Case Laws GST HC

High Court Orders Fresh Review of Confiscated Goods Due to Expired E-way Bill; Petitioner's Claims Unaddressed.
August 18, 2023 Case Laws GST HC

Overturned Confiscation u/s 130 Raises Questions About GST Determination; Impacts Sections 67 and 74 Proceedings.
August 18, 2023 Case Laws GST HC

Court Upholds GST Registration Cancellation; Emphasizes Duty to Check Portal for Show Cause Notice Updates.
August 18, 2023 Case Laws GST AAR

GST ITC on Plant and Machinery Fixation Admissible Only for Outward Supply of Goods or Services.
August 18, 2023 Case Laws Income Tax HC

Premature Termination Payment in Advertising Sale Agreement Allowed as Revenue Expenditure by High Court.
August 18, 2023 Case Laws Income Tax HC

Audit Objection Triggers Reopening of Assessment u/s 147; Change of Opinion on Forex Gains for 2014-15.
August 18, 2023 Case Laws Income Tax HC

Assessing Officer Must Pause Proceedings After Objections Filed with DRP as per Income Tax Act Section 144C(13.
August 18, 2023 Case Laws Income Tax AT

Court Rules Global Income Taxable Under Article 13(4) for Pre-2017 Share Sales, Not Covered by Article 13(3A.
August 18, 2023 Case Laws Income Tax AT

Rectification Request u/s 154 Denied: Filed Beyond Four-Year Limit from 2014 Income Tax Order.
August 18, 2023 Case Laws Income Tax AT

Court Upholds Deferred Shares Conversion Terms; No Interference in Income Tax Commissioner's Order on East Ltd. Shares.
August 18, 2023 Case Laws Income Tax AT

Interest Expenditure Allowed as Deduction for Income from Other Sources, AO Directed to Grant Deduction.
August 18, 2023 Case Laws Income Tax AT

TPO's Adjustment on Arm's Length Price of Services by Chinese Associated Enterprise Found Incorrect, Ordered to Remove Adjustment.
August 18, 2023 Case Laws Customs HC

Sanitary Ware Export: Duty Drawback Eligibility Tied to End Use, Not Artistic Design; Claim Under Chapter 74, Item No. 741802.
August 18, 2023 Case Laws Customs HC

High Court Allows Clearance of Pigeon Peas and Soybeans After FSSAI Confirms Safety for Consumption.
August 18, 2023 Case Laws Customs HC

Court Allows Goods Re-export with Simple Bond, No Bank Guarantee Needed Under Customs Act Section 110A.
August 18, 2023 Case Laws Customs AT

Appeal Dismissed: Rs. 2.5 Crore Pre-Deposit Refund Dispute Remains Unresolved, Deemed Premature Due to Pending Appropriation Decision.
August 18, 2023 Case Laws Insolvency and Bankruptcy AT

Court Upholds Resolution Plan, Rejects Claim of Discrimination Among Creditors in Payment Structure Under CIRP Framework.
August 18, 2023 Case Laws Service Tax AT

Extended Limitation Period Upheld for Misdeclaration; Lack of Proof on Advance Return and Unsupported Awareness Claim.
August 18, 2023 Case Laws Service Tax AT

Service Tax Not Applicable on Brokerage for Public Issue of Equity Shares or Bonds, Confirms Favorable Ruling for Assessee.
August 18, 2023 Case Laws Central Excise AT

Cenvat Credit Allowed for Input Services: Employer's Moral Obligation to Insure Employees Beyond ESI Scheme Discussed.
August 18, 2023 Case Laws Central Excise AT

CENVAT Credit Denial for Service Fees on Manuals Development Ruled Unjustifiable Under Reverse Charge Mechanism.
August 18, 2023 Case Laws VAT and Sales Tax HC

High Court Challenges Re-assessment Orders Based on Audit Objections, Highlights Need for Assessment Finality to Protect Assessees.
August 18, 2023 Case Laws Indian Laws HC

High Court Overturns ICAI Disciplinary Action Against CA; No Evidence of Misconduct or Tax Evasion Found.
August 17, 2023 Case Laws GST HC

Court Affirms Contextual Assessment for Show Cause Notices u/s 73 of GST Act; No Fixed Formula Applies.
August 17, 2023 Case Laws GST HC

High Court Dismisses Premature Petition Challenging GST Audit Objections; Urges Petitioner to Address Concerns with Assessing Authority.
August 17, 2023 Case Laws Income Tax SC

High Court invalidates Settlement Commission order; case remanded for reconsideration of undisclosed income by Commission, not Interim Board.
August 17, 2023 Case Laws Income Tax HC

Jurisdictional objections against Assessing Officer must be timely; High Court upholds ITAT's interpretation of Section 254.
August 17, 2023 Case Laws Income Tax HC

High Court Upholds 12.5% Income Estimation for Bogus Purchases Linked to Hawala Traders and Stock Reconciliation.
August 17, 2023 Case Laws Income Tax HC

High Court: Section 80IA doesn't allow carrying forward absorbed losses for deduction claims in eligible business income.

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