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Highlights / Annotations / Catch Notes For 2023

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Showing 4301 to 4350 of 6412 Records

1 ....83 84 85 868788 89 90 91........ 129

May 3, 2023 Case Laws Income Tax AT

Parent Firm Must Charge for Support Services; 5% Markup Deemed Fair for Transfer Pricing Adjustment 'sLength.
May 3, 2023 Case Laws Income Tax AT

Assessee Company Meets Section 68 Obligations; No Additions on Unexplained Cash Credits Allowed Under Income Tax Act.
May 3, 2023 Case Laws Money Laundering SC

Petition to Quash Money Laundering FIR Dismissed; Court Orders Trial for Alleged Involvement in Proceeds of Crime.
May 3, 2023 Case Laws Service Tax AT

Service Tax and Penalty Demand u/s 78 Overturned Due to Misclassification of Labor Contracts as Cargo Handling Services.
May 3, 2023 Case Laws Service Tax AT

No Cash Refund Allowed for CENVAT Credit Migrated to GST Without Specific Provisions u/r 5 and Notification 27/2012-CE(NT.
May 3, 2023 Case Laws Service Tax AT

Appellant's Duty Challenge Wins, Refund Claims Approved for Payments Made Under Protest.
May 3, 2023 Case Laws Central Excise HC

Interest on Delayed Refund of Pre-Deposit u/s 35F: Department Must Pay If Delay Exceeds Three Months.
May 3, 2023 Case Laws Central Excise HC

CENVAT Credit Allowed for Works Contract Services in Foundation Work for Capital Goods and Factory Renovations.
May 3, 2023 Case Laws VAT and Sales Tax HC

Tribunal Orders Bind Subordinate Authorities Under GST Act for Consistency and Legal Certainty; No Contradictions Allowed.
May 2, 2023 Case Laws GST HC

Court Rules Professional Services as Export, Eligible for ITC Refund Under IGST Act Section 2(6.
May 2, 2023 Case Laws GST AAR

Advance Ruling Voided as Taxpayer Concealed Ongoing Investigation; Section 104(1) CGST/TGST Act Applied.
May 2, 2023 Case Laws GST AAR

Ambulance Supplies to Tripura Government Classified as Interstate; IGST Applies at 28% Rate Under HSN 8703 Post-September 2021.
May 2, 2023 Case Laws Income Tax AT

Compensation for non-occupancy not taxable as income from other sources if it can't be computed under specific head.
May 2, 2023 Case Laws Income Tax AT

Cooperative Society Avoids Penalties for Cash Transactions; Demonstrates Reasonable Cause u/ss 269SS and 269T.
May 2, 2023 Case Laws Income Tax AT

Taxpayer's Income Percentage Set, No Extra Disallowance Needed u/s 40A(3) After Books Rejected.
May 2, 2023 Case Laws Income Tax AT

Assessing Officer Must Accept Form 15G/15H for Non-Deduction of TDS if Submitted Timely, Per Law Requirements.
May 2, 2023 Case Laws Income Tax AT

Tax Audit Report Penalty Waived if Filed Before Assessment Completion, No Malicious Intent Suspected u/s 271B.
May 2, 2023 Case Laws Customs HC

Ex-Deputy Commissioner faces 30% pension cut for misconduct in DEPB Scheme; case reconsidered after main charges dropped.
May 2, 2023 Case Laws Customs AT

Revenue Authority Cannot Reject Vessel Valuation Due to Price Variation; MoA Found Accurate and Genuine.
May 2, 2023 Case Laws Customs AT

Misdescription in Bill of Entry Leads to Legal Scrutiny; Redemption Fine Imposed Without Market Inquiry as per Customs Act, 1962, Sec. 125.
May 2, 2023 Case Laws Customs AT

Aircraft Operations Classified as Non-Scheduled for Hire; Permit Issued April 4, 2008, Supports Customs Exemption Claim.
May 2, 2023 Case Laws Customs AT

Adjudicating Authority Must Use Customs Tariff Heading from Show Cause Notice, Revenue's Claim Rejected.
May 2, 2023 Case Laws Service Tax AT

Service Tax Demand Set Aside: No Evidence of Intent to Evade Found from Appellant's Records and ST-3 Returns.
May 2, 2023 Case Laws Service Tax AT

Penalties Waived for Government Defense Organization Under Finance Act Sections 76, 77, 78 Due to No Malafide Intent.
May 2, 2023 Case Laws Central Excise AT

Cenvat Credit Allowed on Duty-Paid Inputs, Even if Not Dutiable; Invalid Advance Authorization Not a Barrier.
May 2, 2023 Case Laws VAT and Sales Tax HC

Assessment Order's Validity Questioned: No Recorded Reasons for GTO Concealment Under JVAT Act Section 35(7).
May 1, 2023 Case Laws Customs SC

Pre-import condition under advance authorization upheld; new policies need not follow past fiscal norms. Sections 3(7) & (9) valid.
May 1, 2023 Case Laws GST HC

Petitioner Advised to Seek Revocation of Canceled GST Registration Under Applicable Notification Benefits.
May 1, 2023 Case Laws Income Tax HC

Court Quashes Order Against Petitioner: No Evidence of Involvement u/ss 276B, 278B, 409, and 34.
May 1, 2023 Case Laws Income Tax AT

PCIT's Revision u/s 263 Challenged Due to Acceptance of Audited Books in Liquor Business Income Case.
May 1, 2023 Case Laws Income Tax AT

Court Upholds Disallowance of Salary Expenses Due to Lack of Evidence and Business Nexus Under Review.
May 1, 2023 Case Laws Income Tax AT

Section 263 Revision Order Set Aside: Non-Deduction of TDS u/s 194C for Transportation Charges Addressed.
May 1, 2023 Case Laws Income Tax AT

Assessee's Section 68 Addition Challenged; Lender's Accepted Interest Income Supports Loan's Credibility and Identity.
May 1, 2023 Case Laws Income Tax AT

Dispute Over Recomputed Capital Gains Due to Lower Sale Value of Equity Shares and Unreceived Rs. 10 Crore Consideration.
May 1, 2023 Case Laws Income Tax AT

Cash Deposit in Supplier's Account Not Disallowed u/s 40A(3), Additions Deleted by Officer.
May 1, 2023 Case Laws Customs HC

Court Waives Pre-Deposit Requirement u/s 129E of Customs Act, 1962, Ensuring Fair Access for Financially Constrained Petitioners.
May 1, 2023 Case Laws Customs AT

Confiscation of 45,120 kg Adulterated Vanaspati Ghee Upheld; Penalties Must Be Proportionate to Offense Committed.
May 1, 2023 Case Laws Customs AT

Valuation of Imported Machinery Overturned Due to Non-Compliance with Valuation Rules and Missing NIDB Data.
May 1, 2023 Case Laws Insolvency and Bankruptcy AT

Corporate Insolvency Resolution Process starts post-guarantor's default after bank's payment notice period ends.
May 1, 2023 Case Laws Insolvency and Bankruptcy AT

Section 9 CIRP Application Rejection Upheld: Adjudicating Authority Lacks Power for Detailed Investigations Under IBC.
May 1, 2023 Case Laws Service Tax HC

Court Rules in Favor of Petitioner: SVLDR Scheme Benefits Restored Despite Expired Challan Issue.
May 1, 2023 Case Laws Service Tax AT

Works contract service subject to tax, but materials taxed under VAT excluded; additional service tax demand dismissed.
May 1, 2023 Case Laws Service Tax AT

Liquidated damages from contract delays are not taxable as they aren't payment for services. Not regular consideration.
May 1, 2023 Case Laws Central Excise AT

Commissioner Oversteps by Revisiting Issue Resolved by Tribunal; Violates Doctrine of Merger and Tribunal's Specific Directions.
May 1, 2023 Case Laws Central Excise AT

Appellant Denied Excise Duty Exemption for Failing to Intimate Returns of Branded Garments; Exemption Not Granted.
May 1, 2023 Case Laws VAT and Sales Tax HC

High Court Criticizes State GST Department for Ignoring Replies in Pre-Resolution Plan Recovery Proceedings Under IBC.
May 1, 2023 Case Laws Indian Laws SC

Company's Right to Invoke Share Pledge on Default Upheld; Complaint Lacks Grounds for Alleged Offense.
May 1, 2023 Case Laws Indian Laws SC

Stamp Duty on Immovable Property: Sale Deeds Include Plant & Machinery if Permanently Embedded, Clarifies Indian Law.
May 1, 2023 Case Laws Indian Laws HC

Respondent sentenced to two months for breaching Memorandum of Understanding, dishonoring cheque, and ignoring court orders.
April 29, 2023 Case Laws Income Tax HC

Court Orders New Stay Applications for Tax Recovery, Citing 'Trinity' Principles and Madras HC Guidelines in Queen Agencies, Kannammal Cases.

1 ....83 84 85 868788 89 90 91........ 129

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