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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 6101 to 6150 of 6412 Records

1 ....119 120 121 122123124 125 126 127........ 129

January 17, 2023 Case Laws Money Laundering HC

Court Nullifies Search Warrant Due to Lack of 'Reasons to Believe' u/s 17(1) of Money Laundering Act.
January 17, 2023 Case Laws Central Excise AT

Extended Limitation Period Invalid Without Allegation of Intent to Evade Duty u/s 11A(4) in Show Cause Notice.
January 17, 2023 Case Laws VAT and Sales Tax HC

Court Denies Tax Refund on Unsold Beer; Section 27(1)(a) Confirms Tax Applies Despite Non-Removal Due to Lockdown.
January 17, 2023 Case Laws Indian Laws SC

Himachal Pradesh's Additional Special Road Tax on Vehicles Valid; Ensures Compliance with Tax Obligations and Permit Terms.
January 16, 2023 Case Laws GST AAAR

Project management consultancy services classified under SAC 998349, attracting 18% GST; not covered by Si. No. 24(ii) or 21(ia).
January 16, 2023 Case Laws GST AAAR

GST Rate Clarified: Kudankulam Project Supply Eligible for 6% CGST & 6% SGST Until December 31, 2021.
January 16, 2023 Case Laws Income Tax AT

Exemption Denied: Land in Municipality Over 10,000 People Not Considered Agricultural Under Income Tax Act Section 2(14)(iiia.
January 16, 2023 Case Laws Income Tax AT

Section 115JB: Minimum Alternate Tax Applies Solely to Companies, Not Broadened by Other Act Definitions.
January 16, 2023 Case Laws Income Tax AT

No Penalty for Cash Transactions: Sections 271D & 271E Not Applicable as Book Adjustment Isn't a Loan or Deposit.
January 16, 2023 Case Laws Income Tax AT

Assessing Officer Ordered to Remove Penalty After Voluntary Income Disclosure; No Revenue Investigation Involved, Section 271(1)(C).
January 16, 2023 Case Laws Income Tax AT

Non-compliance with Section 142(1) notices leads to Section 271(1)(b) penalty under the Income Tax Act. No valid justification provided.
January 16, 2023 Case Laws Income Tax AT

Assessee Clarifies Lenders' Details; No Evidence of Circular Transactions or Syndicate Involvement u/s 68.
January 16, 2023 Case Laws Income Tax AT

Loan Creditors Added u/s 68 for Undisclosed Income; Investigation Needed on Gold and Silver Transactions Involving Assessee.
January 16, 2023 Case Laws Income Tax AT

Entity's Auditorium Use Qualifies for Tax Exemption u/s 11 as Incidental to Educational Objectives.
January 16, 2023 Case Laws Income Tax AT

Tribunal Upholds Taxable Income Additions After Assessee Fails to Provide Complete Details to Assessing Officer.
January 16, 2023 Case Laws Income Tax AT

Reassessment u/s 147 Invalid: No Tangible Evidence Linking Belief of Escaped Income to Assessee Found.
January 16, 2023 Case Laws Income Tax AT

Fair Market Value of Shares Based on March 31, 2013 Balance Sheet Upheld as Accurate u/s 56(2)(viib.
January 16, 2023 Case Laws Income Tax AT

Late Filing Makes Assessee Ineligible for Section 80P(2)(a)(i) Deduction Due to Non-Compliance with Section 80AC(ii) Conditions.
January 16, 2023 Case Laws Income Tax AT

Assessee Qualifies as Developer u/s 80IA(4), Eligible for Tax Deductions on Infrastructure Development Projects.
January 16, 2023 Case Laws Income Tax AT

Capital Gains from Property Sale: AO's Limited Scrutiny Justified in Denying Deduction; No Fault Found.
January 16, 2023 Case Laws Customs HC

Court Overturns Tribunal: Exporter Entitled to Service Tax Refund Under Customs Act Section 2(20) Definition.
January 16, 2023 Case Laws Customs HC

Court Clarifies Allocation Limits for Imported Raw Petroleum Coke; DGFT Cannot Alter Supreme Court-Set Limits of 1.4M Tonnes.
January 16, 2023 Case Laws Customs AT

Cash Security Deposit Refund Not Governed by Customs Act Section 27; Authorities Misapplied Law, Denying Claim Unjustly.
January 16, 2023 Case Laws FEMA HC

Court Rules Against Judicial Directive for Tribunal, Upholds FCRA and Separation of Powers Doctrine in Political Party Case.
January 16, 2023 Case Laws Money Laundering HC

Petitioner Challenges Provisional Attachment, Seeks to Cross-Examine Witnesses in Money Laundering Case Under PMLA Tribunal.
January 16, 2023 Case Laws Service Tax HC

Court Rules Incomplete Address Invalid for Notice Service u/s 27, Affecting Appeal Filing Timelines.
January 16, 2023 Case Laws Central Excise AT

Confectionary Valuation in Related Party Deals: Apportion ITC Cost for Mould Use, Verify Duty Payment by Leamak.
January 16, 2023 Case Laws Central Excise AT

Valuation of 'Not for Sale' Medicaments to Government Institutions Governed by Section 4, Not 4A, of Central Excise Act.
January 16, 2023 Case Laws VAT and Sales Tax HC

Transfer of Bus Use Rights to Corporation Triggers VAT and Sales Tax Liabilities Under Applicable Laws.
January 15, 2023 Case Laws Income Tax SC

Surcharge u/s 113 for block assessments (Section 158BD) is prospective, not declaratory or curative. Clarity on tax rate needed.
January 15, 2023 Case Laws Income Tax SC

Notice u/s 158BD Sufficient for Block Assessments; Delay in Filing Invokes Interest u/s 158BFA(1.
January 15, 2023 Case Laws Income Tax SC

Supreme Court reviews Clause (26AAA) proviso of Income Tax Act for potential discrimination against married Sikkimese women.
January 15, 2023 Case Laws Income Tax SC

Supreme Court Upholds Tax Exemption for Sikkimese Domiciled Since 1975 u/s 10(26AAA), Ensures No Constitutional Violation.
January 15, 2023 Case Laws Income Tax SC

Supreme Court Strikes Down Discriminatory Tax Exemption Rule for Sikkimese Women Marrying Non-Sikkimese, Citing Constitutional Violations.
January 14, 2023 Case Laws GST HC

Petitioner Failed to Use Rule 159(5) to Challenge Bank Account Attachment; Authority Can Rule on Jurisdiction u/s 83.
January 14, 2023 Case Laws GST HC

Court Invalidates Order for Violating Natural Justice; Case Reverted to Show-Cause Notice Stage Without Assessee's Input.
January 14, 2023 Case Laws GST AAR

Advance Ruling Denied for Completed Transactions with GST Paid and Returns Filed; Beyond Authority's Jurisdiction.
January 14, 2023 Case Laws GST AAR

Project Development and Management Services Exempt from GST Under AAR Ruling as "Pure Services.
January 14, 2023 Case Laws Income Tax HC

Court Invalidates Proceedings Due to Lack of Valid Search Warrant u/s 153A of Income Tax Act.
January 14, 2023 Case Laws Income Tax HC

High Court Quashes Income Tax Reassessment Notice u/s 147 Due to Lack of New Tangible Evidence.
January 14, 2023 Case Laws Income Tax AT

No Penalty for Non-Compliance with Special Audit if Circumstances Beyond Control: Section 271B & 142(2A) Explained.
January 14, 2023 Case Laws Income Tax AT

CIT wrongly assumed jurisdiction u/s 263; AO didn't initiate penalty u/s 271(1)(c) or note satisfaction.
January 14, 2023 Case Laws Income Tax AT

Transactions Not International u/s 92B; No AMP Expenses Liability; TPO's Benchmarking Unjustified.
January 14, 2023 Case Laws Income Tax AT

Family Members' Fixed Deposits and Interest Income Not Attributable to Assessee's Taxable Income in Search Case.
January 14, 2023 Case Laws Income Tax AT

Tax Residency Criteria: Permanent Home Test, Habitual Abode & Days in India. Tie-breaker Not Sole Factor.
January 14, 2023 Case Laws Income Tax AT

Court Directs AO to Grant Depreciation on Goodwill from Amalgamation, After Initially Denying It.
January 14, 2023 Case Laws Income Tax AT

Tribunal Confirms Arm's Length Pricing for Assessee's International Transaction, No Transfer Pricing Adjustment Needed.
January 14, 2023 Case Laws GST HC

Court Orders Refund Review for Exporter Lacking Letter of Undertaking u/s 54 of CGST Act.
January 14, 2023 Case Laws Customs AT

Provisional Release of Confiscated Goods: Bank Guarantee Reduced to 5% of Goods' Value Prior to Adjudication.
January 14, 2023 Case Laws Customs AT

Re-importation of Petroleum Coke Deemed Freely Importable Under FTP 2015-2020, Clause B, Despite Subsequent Restrictions.

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H: Finance Ministry Revises AIDC Rates: Bourbon Whiskey at 50%, Other Alc...

H: Private Companies Get Extended Deadline Until June 30, 2025 For Securi...

A: Section 10AA: Tax Exemptions for Companies in SEZs Boost Export Income...

A: Supreme Court orders insurance company to settle truck fire claim, val...

A: Court Quashes Penalty for Wrong Tax Head Credit Allocation; Electronic...

A: Uttar Pradesh Launches E-HRMS Portal for State Employees: Streamlined ...

A: Retrospective GST Cancellations Risk Halting Business Operations; Cour...

A: Filing Complaints on Misleading Food Labels: Understanding the Process...

A: Telangana High Court Validates Extension of Limitation Period for Show...

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F: Debate on Time-Barred Appeals Post FORM GST APL-02 Issuance Under Sect...

H: Small Retailer Gets Final Chance to Restore GST Registration by Filing...

H: GST Refund Claim Rejection Invalid: Authority Must Give Reasoned Order...

H: Tax Reassessment Under Section 147 Invalid When No Material Facts Were...

H: Tax Authorities Must Re-examine Trading Results and Form 26AS Discrepa...

H: Taxpayer's Section 10(26AAA) Sikkimese Exemption Claim Remanded for Fr...

H: Property Transaction Additions Under Section 69A Deleted Due to Bankin...

H: Assessment Order Under Section 56(1)(vii) For Rs. 139.67 Crores Quashe...