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Highlights / Annotations / Catch Notes For 2023

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Showing 6151 to 6200 of 6412 Records

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January 14, 2023 Case Laws Insolvency and Bankruptcy AT

CIRP Application Dismissed: Limitation Period Exceeded; TDS Deduction Not Enough to Prove Interest Payment.
January 14, 2023 Case Laws Insolvency and Bankruptcy AT

Court Questions Lease Payment During Moratorium u/s 14(1)(d) of Insolvency and Bankruptcy Code; Order Deemed Illegal.
January 14, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Dismissal of CIRP Application Overturned Due to Misinterpretation of Financial Debt u/s 7, IBC.
January 14, 2023 Case Laws Insolvency and Bankruptcy AT

Shareholder Not Aggrieved by Liquidation Decision u/s 61 of Insolvency and Bankruptcy Code, 2016.
January 14, 2023 Case Laws Insolvency and Bankruptcy AT

Tribunal Rules It Lacks Jurisdiction Over Land Title Dispute; Resolution Plan Validity Questioned Under CIRP Regulation 38.
January 14, 2023 Case Laws Service Tax HC

High Court Extends SVLDRS Benefits After Department's Late Appeal Filing Violates Section 86(3) Finance Act Deadline.
January 14, 2023 Case Laws Service Tax AT

Extended Limitation Period Dismisses Service Tax Demand on Business Auxiliary Services Due to Good Faith Belief by Appellant.
January 14, 2023 Case Laws Service Tax AT

Appellant Entitled to Cenvat Credit for Input Services at Zonal Offices u/r 2(l) of Cenvat Credit Rules, 2004.
January 13, 2023 Case Laws Income Tax HC

Court Quashes Notice u/s 148 Sent to Non-Existent Entity Post-Amalgamation; Grants All Consequential Reliefs.
January 13, 2023 Case Laws Income Tax HC

Court Evaluates Reopening of Tax Assessment u/ss 147 and 148A; Stresses Individual Case Assessment Before Judicial Intervention.
January 13, 2023 Case Laws Income Tax HC

Income Tax Tribunal's Findings Protect Appellants from Criminal Trial for Late Tax Filing u/s 254.
January 13, 2023 Case Laws Income Tax HC

High Court Rules Personal Hearing Mandatory u/s 144B; Rejects Respondent's Classification Distinction as Legally Unsustainable.
January 13, 2023 Case Laws Income Tax AT

Section 69A Additions on Gold Ownership Deleted Due to Credible Evidence of Sale and Payment Records.
January 13, 2023 Case Laws Income Tax AT

Interest Expenses Allowed: No Interest-Based Borrowing from Partnership; Section 57 of Income Tax Act Applied.
January 13, 2023 Case Laws Income Tax AT

CIT Revises Assessment u/s 263: AO's Exemption Claim on Land Transfer Deemed Erroneous, Revision Order Upheld.
January 13, 2023 Case Laws Income Tax AT

Satellite Uplinking Services Payments Not Classified as Royalty; Customers Do Not Gain Usage Rights Under Tax Rules.
January 13, 2023 Case Laws Income Tax AT

Payments for Tabulation and Mark Sheets Not "Professional Services"; No TDS Required u/s 194J.
January 13, 2023 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Warranted for Capital Gain Valuation Discrepancies Without Evidence of Concealment.
January 13, 2023 Case Laws Income Tax AT

Cooperative Societies Lending to Members Can Claim Special Deduction u/s 80P(2)(a)(i) of Income-tax Act 1961.
January 13, 2023 Case Laws Income Tax AT

Foreign Tax Credit Denied u/s 91 Can Be Deducted as Business Expense u/s 37 of Income Tax Act.
January 13, 2023 Case Laws Customs HC

Revisional Authority to Decide Penalty for Short-Landing of Goods; Inquiry Request by Petitioner Unaddressed.
January 13, 2023 Case Laws Companies Law HC

High Court Rules Former Director Not Liable for Company's Failures After 1995 Resignation in 2008-2010 Period.
January 13, 2023 Case Laws Money Laundering HC

High Court grants bail in money laundering case, citing lack of scheduled offense u/s 3 PMLA and individual liberty.
January 13, 2023 Case Laws Service Tax AT

Reassessing Service Tax on Liquidated Damages Under Price Reduction Clauses with CBIC Circular No. 178/10/2022-GST Insights.
January 13, 2023 Case Laws Service Tax AT

Tax Demand Overturned: "Management Fees" in Razor Sales Not Classified as Service; No Service Tax Applicable.
January 13, 2023 Case Laws Indian Laws HC

High Court: Properly Apply Section 139 Presumption in Cheque Dishonor Cases to Avoid Unnecessary Burden on Complainant.
January 12, 2023 Case Laws GST HC

Petitioner Must Act: Court Directs Use of Rule 159(5) to Resolve Extended Bank Account Attachment Issue.
January 12, 2023 Case Laws GST HC

Court Allows Appellant to Cover Seized Teak Timber with Tarpaulins to Prevent Weather Damage Amid Documentation Dispute.
January 12, 2023 Case Laws GST AAR

GST at 12% for Unbranded Namkeens and Snacks under CTH 21069099, Rules Authority for Advance Rulings.
January 12, 2023 Case Laws GST AAR

Interactive Flat Panels Tax Classification Under Review; GST Rate May Change Per Notification No. 01/2017-CT(Rate).
January 12, 2023 Case Laws Income Tax HC

High Court dismisses appeal in non-genuine purchase case u/s 69C; backs ITAT and CIT(A) decisions.
January 12, 2023 Case Laws Income Tax HC

Court Orders Income Tax Dept to Refund Auction Payment with Interest for Failing to Transfer Property Possession.
January 12, 2023 Case Laws Income Tax HC

Court Rules No Deduction for Unlisted Shares' Value Drop Until Sold; Loss Not Recognized Until Sale Finalized.
January 12, 2023 Case Laws Income Tax HC

Court Finds No Substantial Law Question in Unexplained Credits Case u/s 68; Assessee Proves Transaction Authenticity.
January 12, 2023 Case Laws Income Tax HC

Court Sets Aside Reassessment Order, Requires Disclosure of Information Under Income Tax Act Section 147.
January 12, 2023 Case Laws Income Tax HC

High Court Denies Relief; Petitioner Delayed Court Action After Section 226(3) Notice on Tax Refund Dispute.
January 12, 2023 Case Laws Income Tax AT

Section 40(a)(ia) TDS Disallowance: No Interest Credited or Paid u/s 194A, Additions Deleted for Assessment Year.
January 12, 2023 Case Laws Income Tax AT

Income Calculation for Life Insurers: Combine Shareholders' and Policyholders' Accounts u/s 44 of Income Tax Act.
January 12, 2023 Case Laws Income Tax AT

Revised Tax Assessment: Section 263 Clarifies Market vs. Stamp Value Discrepancies u/s 56(2)(vii)(b) for 2013-14.
January 12, 2023 Case Laws Income Tax AT

Tax Officer Treats Fake Sales as Cash Credit u/s 68; Addition and Penalty Confirmed for Fictitious Transactions.
January 12, 2023 Case Laws Income Tax AT

Assessee Denied Tax Deductions for Non-Compliance with Section 80IA(4) Procedures in Establishing Palsana Unit.
January 12, 2023 Case Laws Income Tax AT

CIT(A) Overrules TPO: Geographical Location Not a Valid Reason to Reject Foreign Associated Enterprises as Tested Party.
January 12, 2023 Case Laws Income Tax AT

Court Rules AO Erred in Changing Share Valuation Method Without Justification u/s 56(2)(vii)(b.
January 12, 2023 Case Laws Income Tax AT

Transfer Pricing Adjustment Accepted for Royalty Income; Assessing Officer to Limit Addition to Arm's-Length Price.
January 12, 2023 Case Laws Income Tax AT

Transfer Pricing Dispute: Assessee Fails to Provide Detailed Breakdown of Management Fees; TPO Rejects Lump Sum Explanation.
January 12, 2023 Case Laws Customs AT

Appellant held accountable for incorrect MEIS export claims; fine deemed excessive despite misleading advice from CHA.
January 12, 2023 Case Laws Customs AT

Customs Authority's Confiscation Proceedings Invalidated; Legitimate Export of Quality Drugs Confirmed by CDSCO Test Report.
January 12, 2023 Case Laws Customs AT

Appellant must monitor Tribunal's site for hearing dates; insufficient grounds to recall order.
January 12, 2023 Case Laws SEBI HC

SEBI Can Impose Penalties u/s 11C(6) Only After Court Complaint; Safeguards Against Misuse Included.
January 12, 2023 Case Laws Insolvency and Bankruptcy AT

Adjudicating Authority's Role in IBC Section 9: Only Identifies Disputes, Doesn't Resolve Them; Appellant's Application Dismissed.

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