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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 4251 to 4300 of 6412 Records

1 ....82 83 84 858687 88 89 90........ 129

May 5, 2023 Case Laws Income Tax AT

Assessment Order Rectification Invalid: Issued After 4-Year Limit u/s 154; Ambiguities Favor Assessee.
May 5, 2023 Case Laws Income Tax AT

Assessing Officer's Role in Guiding Non-Residents on Foreign Income Not Subject to Indian Taxation.
May 5, 2023 Case Laws Customs AT

Appellant Seeks Refund of Excess Duty Paid Due to EDI System Error Under Notification No. 50/2017-Cus.
May 5, 2023 Case Laws Customs AT

Customs Duty Concession Granted: Export Obligation Fulfilled, Bond and Guarantee Canceled, per Notification No. 64/2008-Cus.
May 5, 2023 Case Laws Companies Law SC

Supreme Court Overrules High Court: Section 140(5) Proceedings Against Auditors Continue Despite Resignation.
May 5, 2023 Case Laws Companies Law HC

Special Court Summons Under Companies Act: Section 436 Overrides Criminal Procedure Code for Company Offences.
May 5, 2023 Case Laws Companies Law HC

Court Clears Former Directors of Liability for 2014 Financial Reporting Defaults After Resignations in 1995 and 1998.
May 5, 2023 Case Laws Companies Law AT

NCLT New Delhi's decision to strike off company with significant assets deemed legally unsustainable by Appellate Tribunal.
May 5, 2023 Case Laws Insolvency and Bankruptcy AT

CIRP Resolution Plan Approved Without Objections; No Basis for Authority to Challenge CoC Decision per Sections 30(2) & 31.
May 5, 2023 Case Laws Service Tax AT

CBEC Clarifies No Service Tax for Free Premises Use Under Mandap Keeper Service Category; No Charges, No Tax.
May 5, 2023 Case Laws Service Tax AT

Corporate Guarantee Without Fees Not Taxable Service u/s 65B(44.
May 5, 2023 Case Laws Central Excise SC

Aswini Homeo Arnica Hair Oil remains classified as a 'medicament' under Chapter 30, not a 'cosmetic' under Chapter 33.
May 5, 2023 Case Laws Central Excise AT

Appellants used dummy entities to evade duty and wrongfully claim SSI exemption; extended limitation period u/s 11A(1) applied.
May 5, 2023 Case Laws Customs AT

Exemption Denied: Imported Silver Conductor Paste Must Be Consumed On-Site to Qualify for Duty Exemption.
May 5, 2023 Case Laws VAT and Sales Tax HC

10-Year Delay Voids Cess Notice; Navi Mumbai Commissioner Can Proceed with 2014 Notice for 2012-2013 Period.
May 5, 2023 Case Laws Indian Laws SC

Supreme Court Affirms High Court: No Arbitration for Disputes Beyond Original License Agreement's Clause, Section 8 Inapplicable.
May 5, 2023 Case Laws Indian Laws SC

Consumer Seeks Compensation for Faulty Haircut Service at Hotel Salon; NCDRC to Decide Based on Evidence Submitted.
May 4, 2023 Case Laws GST HC

GST Notices Invalidated Due to Lack of Proper Authorization; New Notices May Be Issued u/r 99 and Section 61.
May 4, 2023 Case Laws GST HC

Court Upholds Denial of ITC; Genuine Transaction Acknowledged but Fraud Allegations Persist u/r 86A(2) Authority.
May 4, 2023 Case Laws Income Tax AT

Penalty Order Invalid as Issued Posthumously u/s 271D; Legal Rep Not Accountable for Deceased's Penalties.
May 4, 2023 Case Laws Income Tax AT

Taxpayer Seeks TDS Refund Despite Late Claim; Authority to Condone Delay Under Income Tax Act Section 119(2)(b) Debated.
May 4, 2023 Case Laws Income Tax AT

Maharashtra State Board of Technical Education Classified as "State" Under Article 12, Exempt from Income Tax Under Article 289(1.
May 4, 2023 Case Laws Income Tax AT

DRP Rules on Taxability of Payments to Non-Residents for Business Operations in India u/s 195 and DTAA.
May 4, 2023 Case Laws Income Tax AT

Jammu Unit's Activity Qualifies as Manufacturing u/s 80IB(4), Tax Deduction Granted Despite No R&D Costs.
May 4, 2023 Case Laws Income Tax AT

TPO's Use of CUP Method Over TNMM for Management Fee Rejected; TNMM Found Properly Applied in Transfer Pricing Case.
May 4, 2023 Case Laws Income Tax AT

Corporate Guarantee for Subsidiary: Capital Financing or Shareholder Activity? Clause 92B(2)(1)(C) Implications Explored.
May 4, 2023 Case Laws Customs AT

Canoe Paddles Reclassified: Excluded from Chapter 95, Now Under Chapter Heading 68151090 Based on Material Composition.
May 4, 2023 Case Laws Customs AT

Gold Smuggling Case: High Purity Gold of Foreign Origin Seized; Violates Section 111, Leading to Confiscation.
May 4, 2023 Case Laws Customs AT

Adjudicating Authority Erred in Determining Importer Status u/s 2(26) of Customs Act for High Sea Sale Dispute.
May 4, 2023 Case Laws Customs AT

Court Modifies Harsh Conditions for Provisional Release of Seized Goods; No Justification for Increased Valuation.
May 4, 2023 Case Laws Insolvency and Bankruptcy SC

Supreme Court upholds Section 327(7) of Companies Act, 2013; affirms IBC's precedence in insolvency cases, no Article 21 breach.
May 4, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Approves Insolvency Process Despite Alleged RBI Priority Sector Lending Violations; Legal Remedies Available for Appellant.
May 4, 2023 Case Laws Service Tax SC

Assessee can choose between Rule 2A or Composition Scheme for works contract service tax; CENVAT Credit limited to service element.
May 4, 2023 Case Laws Central Excise AT

Rule 5 of Cenvat Credit Rules Allows Cash Refunds; Section 11B of Central Excise Act Does Not Permit It.
May 4, 2023 Case Laws Central Excise AT

Penalty u/s 11AC Overturned: No Fact Suppression, Extended Demand Period Unsustainable, Penalty Set Aside.
May 4, 2023 Case Laws Central Excise AT

CENVAT Credit Approved for Free Warranty Services Linked to Product Sales and Manufacturing.
May 4, 2023 Case Laws Indian Laws SC

Supreme Court Upholds Auction Validity, Rules Against Exploiting Void Transactions in Debt Recovery Tribunal Case.
May 3, 2023 Case Laws GST HC

Court Denies Installment Plan for Tax Arrears; Compliance with Section 80 of GST Act Required for Benefits.
May 3, 2023 Case Laws GST HC

Appeal Dismissed for Late Filing: GST Registration Cancellation Appeal Exceeds 90+30 Day Limit by Six Months.
May 3, 2023 Case Laws GST AAR

Input Tax Credit Denied for Pre-Fabricated Shed Construction Due to Classification as Immovable Property.
May 3, 2023 Case Laws GST AAR

Aluminium Composite Panels classified under tariff heading 7606 due to predominant aluminium characteristics per Rule 3(b) interpretation.
May 3, 2023 Case Laws Income Tax SC

High Court directs Settlement Commission to reissue order u/s 245D(4) for compliance with legal procedures.
May 3, 2023 Case Laws Income Tax AT

Court Allows 50% Deduction for Interest on Enhanced Compensation u/s 57(iv) of Income Tax Act.
May 3, 2023 Case Laws Income Tax AT

Validity of Income Tax Order u/ss 201(1) & 201(1A) Questioned Due to Limitation Period Concerns.
May 3, 2023 Case Laws Income Tax AT

Assessee Can Claim Section 80IB(10) Deduction on Additional Income Disclosed Post-Search, Despite Prior Income Suppression.
May 3, 2023 Case Laws Income Tax AT

Revenue's Argument on Capital Gains Deposit Timing Deemed Untenable; Extended Due Date for Section 139(4) Applies.
May 3, 2023 Case Laws Income Tax AT

Taxpayer's Interest Expense Disallowed u/s 57 for Lack of Connection with Interest Income Declared. Addition Confirmed.
May 3, 2023 Case Laws Income Tax AT

Amalgamated Company Faces Revision for Erroneous Depreciation on Goodwill u/s 263; AO's Oversight Questioned.
May 3, 2023 Case Laws Income Tax AT

Cash Deposits Already Declared in Tax Returns Cannot Be Counted Again as Unexplained Income, Preventing Double Taxation.
May 3, 2023 Case Laws Income Tax AT

Assessee Eligible for Profit-Linked Incentive for Coal Handling System u/s 80IA(4) of Income Tax Act.

1 ....82 83 84 858687 88 89 90........ 129

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