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Highlights / Annotations / Catch Notes For August of 2023

Home Highlights August August 2023 Year 2023

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Showing 401 to 450 of 535 Records

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August 8, 2023 Case Laws Service Tax AT

Court Upholds Classification of 'SS Music' and 'Sur Sangeeth' as Broadcasting Services; Penalties and Extended Demand Validated.
August 8, 2023 Case Laws Central Excise AT

Concrete Evidence Needed for Allegations of Clandestine Removal in Central Excise Matters, Mere Discrepancies Insufficient.
August 8, 2023 Case Laws Indian Laws HC

Courts Affirm Cheque Issued for Legally Enforceable Debt; Judgments Free of Errors, No Revisional Interference Required.
August 8, 2023 Case Laws Indian Laws HC

False Credit Report Entries May Lead to Defamation Claims; Follow Section 23 of CIC Act for Remedies.
August 7, 2023 Case Laws GST HC

Court Grants Bail in Tax Evasion Case Due to Family Ties, Clean Record, and Co-Accused's Bail Status.
August 7, 2023 Case Laws Income Tax HC

ITAT Upholds Deletion of Additions in Anonymous Donation Case; Assessee's Records Sufficient u/s 115-BBC(3.
August 7, 2023 Case Laws Income Tax AT

Exploring Taxability of Foreign Income: Royalty Receipts Under India-Switzerland DTAA, Article 12, Similar to India-Germany DTAA.
August 7, 2023 Case Laws Income Tax AT

AWS Service Fees Not Royalty Under Article 12(3) of India-USA DTAA; Not Taxable in India.
August 7, 2023 Case Laws Income Tax AT

Unrecorded Cash from Flat Sales Deemed Unexplained Income u/ss 56 and 69A of Income Tax Act.
August 7, 2023 Case Laws Income Tax AT

Reassessment Order u/s 147 Invalid Due to Section 153A(1) Proviso; Notice u/s 148 Annulled.
August 7, 2023 Case Laws Income Tax AT

Understanding Business Expenses: Pre-Operative vs. Revenue Expenditures in Startups Explained.
August 7, 2023 Case Laws Income Tax AT

Customs Data and Related Party Transactions: Challenges in Determining Uncontrolled Transaction Prices Without Full Contract Details.
August 7, 2023 Case Laws Insolvency and Bankruptcy SC

Insolvency application u/s 9 rejected; Supreme Court upholds Rs. 1 crore default threshold per Section 4 proviso.
August 7, 2023 Case Laws Central Excise AT

Electrode Carbon Paste Qualifies for CENVAT Credit as Manufacturing Input, Confirms Decision Under Central Excise Regulations.
August 5, 2023 Case Laws GST HC

High Court Orders Restoration of GST Registration Due to Insufficient Reasons in Cancellation Notice by Respondent Authority.
August 5, 2023 Case Laws GST HC

Court Dismisses Petition for Release of Goods; Show Cause Notice Issued Under GST Section 130.
August 5, 2023 Case Laws GST HC

Court Orders Reimbursement for GST Rate Increase Effective July 18, 2022, to Petitioner and Contractors.
August 5, 2023 Case Laws Income Tax HC

Court Rules Certification Services Not FTS Without Transferable Technical Knowledge Under Indian Tax Law.
August 5, 2023 Case Laws Income Tax HC

Delhi High Court Rules No Penalty for ALV Addition on Vacant Properties Due to Previously Unclear Law.
August 5, 2023 Case Laws Income Tax HC

Court Rules Interest on Fixed Deposit Not Business Income for Section 80IC Deduction; Petition Dismissed.
August 5, 2023 Case Laws Income Tax AT

Receivables found in section 133A surveys are "business income," not deemed income, taxed under normal provisions.
August 5, 2023 Case Laws Income Tax AT

India-Singapore DTAA Articles 8 & 23 Apply: International Voyage Tax Obligations Clarified; Revenue's Singapore Tax Claim Incorrect.
August 5, 2023 Case Laws Income Tax AT

Surrender Right Fee: Assessing Allowable Business Expenditure Without Necessary Approvals Under Agreement Clause 3.4.
August 5, 2023 Case Laws Income Tax AT

MAT Tax Credit Revision: Section 263 Examines 2008-09 & 2009-10 Assessments, Affects Assessee, Not Revenue.
August 5, 2023 Case Laws Income Tax AT

Assessing Officer Can't Reassess Accepted Stock Valuation by Commercial Tax Department, Lacks Authority to Challenge Declared Value.
August 5, 2023 Case Laws Income Tax AT

ULIP Surrender Proceeds Taxed as 'Capital Gains' u/s 2(14) of Income Tax Act, Not 'Other Income'.
August 5, 2023 Case Laws Income Tax AT

Appeal Delay of 318 Days Condoned Due to Lack of Negligence or Malicious Intent, No Advantage Gained by Assessee.
August 5, 2023 Case Laws Customs HC

Appellate Authority Rules Unjust Enrichment Inapplicable to Merchant Exporter Rebate Claims; Rebates Must Be Granted Per Rules.
August 5, 2023 Case Laws Customs AT

CVD Valuation Method Confirmed: Section 4 Applies for Sales to Institutional Consumers, Not Ultimate Consumers.
August 5, 2023 Case Laws Customs AT

Customs Rejects Declared Value: Contract Breaches Should be Resolved Between Parties, No Evidence of Ulterior Motives Found.
August 5, 2023 Case Laws Customs AT

Customs Broker's License Revocation Overturned; Misuse of Credentials Deemed Severe, Yet Punishment Excessive Under Regulations 2013.
August 5, 2023 Case Laws Insolvency and Bankruptcy AT

Tribunal Upholds Validity of Sale Deed in Liquidation Case; No Proof Found for Fraudulent Transaction Claims.
August 5, 2023 Case Laws VAT and Sales Tax HC

ATM Management Services Classified as Pure Service, No VAT Liability, Says High Court.
August 5, 2023 Case Laws Service Tax AT

Commissioner Upholds Tax Benefit for Educational Services Under Notification No.14/2004-ST; Respondent's Exam Support Confirmed.
August 5, 2023 Case Laws Service Tax AT

Appellant Not Liable for Service Tax on Overseas Bank Charges; Indian Bank Responsible Under Forward Charge Mechanism.
August 5, 2023 Case Laws Service Tax AT

Exemption Confirmed: Export Services Under Business Auxiliary Service Not Subject to Service Tax; Extended Limitation Period Inapplicable.
August 5, 2023 Case Laws Central Excise AT

Refund of CENVAT Credit Denied After Factory Closure; Not Permissible Under Current Regulations.
August 5, 2023 Case Laws Indian Laws HC

Appellate Court Suspends Sentence for Cheque Dishonor; Accepts 25% Compensation Deposit u/s 138, Negotiable Instruments Act.
August 5, 2023 Case Laws Indian Laws HC

Court Highlights Standard for Cheque Dishonor Cases: Emphasizes "Preponderance of Probability" and Caution in Granting Summary Judgments Under Order 37.
August 4, 2023 Case Laws GST HC

Superintendent's Unauthorized Bank Account Freeze Ruled Invalid; Only Commissioner Can Issue Orders u/s 83 of CGST Act.
August 4, 2023 Case Laws GST HC

Court Grants 40-Day Appeal Delay for Trader; Requires Additional Rs. 50,000 Deposit to Proceed with Challenge.
August 4, 2023 Case Laws GST HC

High Court Dismisses Writ Petition; Petitioner Given 15 Days for Response and Personal Hearing per Natural Justice Principles.
August 4, 2023 Case Laws Income Tax HC

High Court Sets Aside Revision Order Due to Tribunal's Oversight on Section 80I Deduction for Assessment Year 2013-2014.
August 4, 2023 Case Laws Income Tax HC

Court Rules: Reopening Tax Assessment Needs 7-Day Notice u/s 148A(b); Non-Compliance Invalidates Notice.
August 4, 2023 Case Laws Income Tax AT

Section 10(23C)(via) Exemption: Philanthropic entities can pay bonuses to maintain high-quality services without affecting non-profit status.
August 4, 2023 Case Laws Income Tax AT

Section 263 Revision: Sales Promotion Incentive Not Subjected to TDS u/s 194H, AO's Oversight Sustains Revision.
August 4, 2023 Case Laws Income Tax AT

Penalty Confirmed for Late Filing of Tax Audit Report in Form 3CA; No Reasonable Cause Provided u/s 271B.
August 4, 2023 Case Laws Income Tax AT

Society Granted Tax Exemption for Charitable Activities in Plastic Waste Management u/s 11; Environmental Goals Recognized.
August 4, 2023 Case Laws Income Tax AT

Court Rules Assessee Must Bear Redevelopment Costs, Including Flats for Members; Revenue's Argument Dismissed, Additions Deleted.
August 4, 2023 Case Laws Income Tax AT

Corporate Guarantee Commission Set at 0.50% for International Transactions Involving Associated Enterprises.

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