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Highlights / Annotations / Catch Notes For August of 2023

Home Highlights August August 2023 Year 2023

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August 10, 2023 Case Laws Insolvency and Bankruptcy SC

Supreme Court Rules Promoters Cannot Benefit from NCLAT Order; Flat Buyers' Settlement Terms Upheld.
August 10, 2023 Case Laws Insolvency and Bankruptcy HC

High Court Quashes VAT Assessment Orders Not Included in Approved Insolvency Resolution Plan, Citing Ghanshyam Mishra Case.
August 10, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Admits CIRP Application: Corporate Debtor's One Time Settlement Proposal Acknowledges Debt, Affects Limitation Period.
August 10, 2023 Case Laws Insolvency and Bankruptcy AT

Section 7 Application: Clarifying Director's Borrowing Powers and Mortgage Execution Under Insolvency and Bankruptcy Code.
August 10, 2023 Case Laws Service Tax AT

Penal Interest and Bouncing Charges Not Taxable as Service Under Finance Act Section 66E(e), Court Rules.
August 10, 2023 Case Laws Central Excise AT

Appellant's Election ID Card Preparation Not Classified as "Photography Service" for Service Tax Purposes.
August 10, 2023 Case Laws VAT and Sales Tax HC

Tax Default: Directors' Sold Properties Shielded from Attachment; Authorities Must Sue if Fraud Suspected.
August 10, 2023 Case Laws Indian Laws HC

Court Allows Leniency for Late Response in Cheque Dishonor Case; No Formal Delay Condonation Needed.
August 10, 2023 Case Laws Indian Laws HC

High Court Finds Error in Session Judge's Interpretation of Section 139, Negotiable Instruments Act in Cheque Dishonor Case.
August 9, 2023 Case Laws Income Tax HC

NCLT Approves Demerger: Petitioner and Hind Lamps to File Revised Tax Returns for Refunds and Credits.
August 9, 2023 Case Laws Income Tax HC

High Court Overrules Tribunal: Stresses Consistent Application of TNMM or CUP for Transfer Pricing Adjustments.
August 9, 2023 Case Laws Income Tax HC

Tribunal Finds CIT Wrongly Denied Trust's Registration u/s 12(A)(a) Due to Lack of Evidence Against Charitable Status.
August 9, 2023 Case Laws Income Tax AT

Gift from Mother Validated as Legitimate, Not an Afterthought, u/s 153A of Income Tax Act.
August 9, 2023 Case Laws Income Tax AT

Court Deletes Additions: No Ambiguity in Share Transactions via SEBI Brokers, Short-Term Capital Loss Deemed Genuine.
August 9, 2023 Case Laws Income Tax AT

Penalty u/s 271(1)(b) of Income Tax Act Unjustified Due to Lack of Notice Service Evidence.
August 9, 2023 Case Laws Income Tax AT

Section 68 of Income Tax Act not applicable for unsecured loans carried forward from previous years.
August 9, 2023 Case Laws Income Tax AT

Tax Department Can't Disallow Consistent Interest Payments After 10 Years of Acceptance on Identical Facts.
August 9, 2023 Case Laws Income Tax AT

Assessee-company's cash deposit during demonetization upheld; Section 69A allegations of improper cash retention dismissed.
August 9, 2023 Case Laws Customs HC

Tribunal's Oversight in Addressing Merits of Appellant's Case Violates Natural Justice, High Court Scrutiny Ensues.
August 9, 2023 Case Laws Customs HC

Anticipatory bail denied for customs duty evasion; applicant urged to cooperate with DRI investigation. No immediate arrest threat.
August 9, 2023 Case Laws Customs AT

Appeal Dismissed if Appellant Fails to Comply with 7.5% Pre-Deposit Requirement u/s 129E of Customs Act.
August 9, 2023 Case Laws Income Tax AT

Section 69 of Income Tax Act: Additions Confirmed for Bogus Long-Term Capital Gains from Penny Stock Investments.
August 9, 2023 Case Laws Customs AT

Confiscation of Goods Not Allowed Through Reclassification; Authorities Cannot Allege Mala Fide Intentions for Different Interpretations.
August 9, 2023 Case Laws Companies Law AT

Petitioners seek waiver for Section 241 application under Companies Act amid oppression and mismanagement claims; tribunal's decision must be well-reasoned.
August 9, 2023 Case Laws Money Laundering SC

Court Rules "Custody" Must Be Physical; Appellant's Hospital Stay Doesn't Grant Physical Custody to Investigators.
August 9, 2023 Case Laws Central Excise AT

Crude Mineral Oil Residue Classified Under Subheading 270900, Not 27139000, Following Tariff Interpretation Rules.
August 9, 2023 Case Laws VAT and Sales Tax HC

Court Orders Railways to Refund Contractor's Illegal Tax Deduction; Can Seek Refund from Bihar VAT Department.
August 9, 2023 Case Laws Indian Laws HC

High Court Clears Chartered Accountant of Professional Negligence in Central Excise and Customs Duties Case.
August 9, 2023 Case Laws Indian Laws HC

Court Condoned 90-Day Delay in Cheque Dishonor Case u/s 138, Prioritizes Merits Over Technicalities.
August 8, 2023 Case Laws GST HC

Appeals under Tripura GST Act 2017 must comply with Section 107(4); Limitation Act 1963 does not extend deadlines.
August 8, 2023 Case Laws GST HC

Petitioner Exempt from GST Payment; Ultimate Beneficiary (Respondent) Liable for GST on Works Contract Services.
August 8, 2023 Case Laws GST HC

High Court Quashes Vague Show Cause Notice for Registration Cancellation Lacking Specific Evidence of Fraud or Misstatement.
August 8, 2023 Case Laws GST AAR

Car Dealers Can't Claim ITC on Vehicles Kept for Workshop Use, Must Repay Claimed ITC in Cash.
August 8, 2023 Case Laws Income Tax HC

Six-Month Limitation Period for Issuing Penalty Notice u/s 271C of Income Tax Act Confirmed.
August 8, 2023 Case Laws Income Tax AT

Indexed Cost of Improvement Deduction: Payments to Previous Owners Count in Long-Term Capital Gain Calculations.
August 8, 2023 Case Laws Income Tax AT

India Resident Gets Relief from Double Taxation on Tanzania Salary u/s 90: Income Earned Abroad Exempted.
August 8, 2023 Case Laws Income Tax AT

Commissioner of Income Tax's Cancellation of Section 10(23C) Registration Overturned Due to Lack of Violations by Assessee.
August 8, 2023 Case Laws Income Tax AT

Court Rules Joint Venture Share Sale Gains as Capital Gains, Not Business Income; Section 55(2)(aa)(ii) Inapplicable.
August 8, 2023 Case Laws Income Tax AT

Assessment u/s 153A Challenged for Missing Document Identification Number Before Upload and Signature by Assessing Officer.
August 8, 2023 Case Laws Income Tax AT

Affidavit Denial in Tax Disputes Must Be Accepted Unless Disproved with Evidence, Highlights Importance of Credible Challenges.
August 8, 2023 Case Laws Income Tax AT

Penalty Proceedings Deemed Arbitrary Due to Lack of Specifics on Misreporting u/s 270A.
August 8, 2023 Case Laws Customs HC

Court Rules Watermelon Seeds as Restricted, Not Prohibited Goods; Provisional Release Allowed Without DGFT Permission.
August 8, 2023 Case Laws Customs AT

Imported Computer Systems for Gaming Not Classified as Video Game Consoles Under HSN Explanatory Note (2.
August 8, 2023 Case Laws Customs AT

Court Rules Lowest Price Must Be Used When Multiple Contemporaneous Prices Exist for Imported Goods Valuation.
August 8, 2023 Case Laws Customs AT

Customs Broker License Revocation Overturned Due to Lack of Involvement in Mis-declared Goods Case.
August 8, 2023 Case Laws Customs AT

Penalty under Customs Act Section 112(b) dropped due to lack of evidence in gold smuggling case. Employee statements insufficient.
August 8, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Orders Recovery with Interest for Preferential Transactions Amid Forensic Report Errors in CIRP Case.
August 8, 2023 Case Laws Service Tax SC

Decision-Making Authority Failed to Properly Address Request in Reward to Informers Scheme; Reasons Must Be Recorded Initially.
August 8, 2023 Case Laws Service Tax HC

Court Rejects Petitioner's Interest Claim Due to Misinterpretation of Refund Application Date; Order Deemed Incorrect.
August 8, 2023 Case Laws Service Tax HC

High Court Overturns Service Tax Demand Due to Unreasonable Delay in Adjudicating Show Cause Notice.

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