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Highlights / Annotations / Catch Notes For August of 2023

Home Highlights August August 2023 Year 2023

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Showing 501 to 535 of 535 Records

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August 2, 2023 Case Laws Income Tax AT

Section 68: Genuine Loan Transactions Valid Despite Non-Filing of Tax Returns, Says Court. Repeated Acceptance Matters.
August 2, 2023 Case Laws Income Tax AT

Exemption Denied u/s 11; Section 143(1)(a) Adjustment Challenged; Revenue's Position Fails on Both Issues.
August 2, 2023 Case Laws Income Tax AT

Rectification Application u/s 154 Valid: Filed Within Limitation Period, Challenges AO's Suo-Moto Order on Surcharge.
August 2, 2023 Case Laws Income Tax AT

Interest Expense Disallowed for Share Acquisition in Related Companies; Additions Confirmed Due to Insufficient Business Expense Claim.
August 2, 2023 Case Laws Customs AT

Revenue's Undervaluation Claim Dismissed Due to Lack of Evidence; Invoice Price Deemed Accurate.
August 2, 2023 Case Laws Customs AT

No Penalty for Customs Broker GM: Judicial Discretion Prevails Over Automatic Penalties u/ss 114 & 114AA of Customs Act.
August 2, 2023 Case Laws Customs AT

Tribunal Lacks Jurisdiction on Appeal Over Confiscated Goods Classified as "Baggage" u/s 129A Proviso.
August 2, 2023 Case Laws Insolvency and Bankruptcy AT

IBC Section 9 Application Rejected Due to Pre-Existing Dispute; Adjudicating Authority Upholds Decision.
August 2, 2023 Case Laws FEMA HC

High Court Rules No FIPB Approval Needed for Foreign Exchange in Equity Shares; Unauthorized Claims Deemed Unreasonable.
August 2, 2023 Case Laws Service Tax HC

Court Rules Interest Under SVLDRS Scheme Only Applies to Unpaid Tax Portion, Not Entire Liability.
August 2, 2023 Case Laws Service Tax AT

Service Tax Demand Dismissed Due to Lack of Inquiry and Findings on Extended Limitation Period.
August 2, 2023 Case Laws Service Tax AT

Discretionary Penalties Under Finance Act 1994: Sections 77 & 78 Allow Case-by-Case Evaluation for Service Tax.
August 2, 2023 Case Laws Service Tax AT

Service Tax Demand Deemed Presumptive Without Investigating Discrepancies Between ST-3 and Income Tax Returns.
August 2, 2023 Case Laws Central Excise AT

Demand for Illicit Goods Removal Dropped as Key Documents Disowned in Court, Undermining Case Against Appellant.
August 1, 2023 Case Laws GST HC

High Court Orders Reconsideration of ITC Transfer Case Due to Incorrect Form Usage; Rejection Deemed Unjustifiable.
August 1, 2023 Case Laws GST HC

Court Sets Aside Arrest Warrant Issued Post-Cognizance Without Required Service Report; Clarifies Procedural Requirements.
August 1, 2023 Case Laws Income Tax SC

Supreme Court Criticizes High Court for Dismissing Tax Appeal Due to 707-Day Refiling Delay; Urges Merits Review.
August 1, 2023 Case Laws Income Tax AT

Penalty Imposed for Incomplete Disclosure u/s 195; Curative Statute May Have Retrospective Effect.
August 1, 2023 Case Laws Income Tax AT

Appellant Denied Tax Exemption u/s 10(5) for LTC; Ignorance of Employees' Travel Plans Not Justifiable.
August 1, 2023 Case Laws Income Tax AT

Income from Poplar Tree Sales Upheld as Agricultural Without Contrary Evidence in Assessment.
August 1, 2023 Case Laws Income Tax AT

Trust Denied Tax Exemption u/s 10(23C)(vi) for Not Exclusively Pursuing Educational Purposes.
August 1, 2023 Case Laws Income Tax AT

Tax Collection at Source Non-Compliance: Assessee Defaulted by Not Collecting TCS on Illegal Mining Fees u/s 206C.
August 1, 2023 Case Laws Income Tax AT

No Permanent Establishment in India: Project Sites in Bangaluru and Gurugram Under 183-Day Threshold for Royalty Income.
August 1, 2023 Case Laws Income Tax AT

Section 263 Revision Case: Clarifying Ownership of Undisclosed Income in Survey Proceedings u/s 69A of the Income Tax Act.
August 1, 2023 Case Laws Income Tax AT

Appellate authority confirms penalty for undisclosed income u/s 271AAA, not section 271(1)(c), as initially applied.
August 1, 2023 Case Laws Income Tax AT

Amalgamation Scheme Upheld: Assessee Company Complies with Income Tax Act, Valid u/s 47(vi.
August 1, 2023 Case Laws Income Tax AT

Court Rules Against Reopening Assessment u/s 147 Due to Lack of Evidence and Substantiation by Assessing Officer.
August 1, 2023 Case Laws Customs AT

Settlement Commission Grants Immunity from Prosecution Under Customs Act 1962, Section 58(3), Protecting Bonded Warehouse Licenses.
August 1, 2023 Case Laws Insolvency and Bankruptcy AT

Appellant Removed from Creditors' Committee, Labeled Collaborator Due to No Financial Creditor Status Under IBC Section 5(8.
August 1, 2023 Case Laws Service Tax AT

No Penalty Justified: Full Service Tax Paid Pre-Notice, No Intent to Evade, Sections 77 & 78 Not Applicable.
August 1, 2023 Case Laws Central Excise AT

Revenue Must Prove Clandestine Cigarette Removal with Strong, Tangible Evidence and Identify Buyers to Confirm Demand.
August 1, 2023 Case Laws Central Excise AT

Court Overturns Demand for Illegal Manufacturing Due to Lack of Evidence Beyond High Electricity Usage.
August 1, 2023 Case Laws Central Excise AT

Valuation Excludes Unattached Bought Items from Weighbridge's Assessable Value for Tax Purposes.
August 1, 2023 Case Laws Indian Laws HC

Court Rules Dishonored Cheque as Admission of Debt; Accused's Denial Lacks Evidence.
August 1, 2023 Case Laws Indian Laws HC

Court Finds Probable Defense in Cheque Dishonor Case Due to Lack of Loan Documentation in Tax Returns.

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