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February 7, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Rejects CIRP Application Due to Creditor Negligence; Section 7 Focuses on Debtor's Inability to Pay.
February 7, 2023 Case Laws Service Tax HC

Petitioner Eligible Under SVLDRS Scheme: No Final Hearing by June 30, 2019, Per Section 125(1)(c) Instructions for Relief Given.
February 7, 2023 Case Laws Service Tax AT

Interest Demand Valid Post-CENVAT Reversal; Issued Within Four Months, Not Time-Barred per Section Guidelines.
February 7, 2023 Case Laws Central Excise SC

Interest on Differential Duty: Pay from Provisional Duty Date to Final Assessment Completion Date for Goods Removal.
February 6, 2023 Notes Income Tax

Income Tax Rate for Firms and Partnerships Unchanged for Fiscal Year 2023-24, Same as 2022-23 Rate.
February 6, 2023 Notes Income Tax

Local Authority Income Tax Rate Unchanged for 2023-24, Same as 2022-23 Fiscal Year Rate.
February 6, 2023 Notes Income Tax

Income and corporate tax rates unchanged; no marginal relief for Health & Education Cess. Surcharge varies for online gaming under 115BBJ.
February 6, 2023 Notes Income Tax

Section 276A Decriminalized: IBC Takes Charge in Company Liquidation, No New Prosecutions After April 1, 2023.
February 6, 2023 Notes Income Tax

SUUTI Exemption Extended; New Mechanism for Administrator's Office Vacation Announced; Tax Exemption Until September 30, 2023.
February 6, 2023 Notes Income Tax

Amendments Remove Redundant Provisions from Act, Streamlining Legal Framework by Eliminating Irrelevant Sections.
February 6, 2023 Notes Income Tax

Proposed Changes to Income Tax Act: Set-Off Refunds Against Tax Liabilities, No Extra Interest on Withheld Refunds.
February 6, 2023 Notes Income Tax

Section 80G: Three Funds Lose Eligibility for Tax Deductions Starting April 2024, Affecting 50% or 100% Allowances.
February 6, 2023 Notes Income Tax

Exemption Denied for Late Income Return Filing by Educational or Medical Institutions u/s 139 Proviso.
February 6, 2023 Notes Income Tax

Trusts under regimes must file Form 10A or 9A two months before ROI deadline, aligning with tax audit timing.
February 6, 2023 Notes Income Tax

Trusts Must Re-register u/s 115TD to Avoid Losing Tax Exemptions and Paying Maximum Marginal Rate on Accreted Income.
February 6, 2023 Notes Income Tax

Charitable Trusts Rule: Redeposit of Corpus Funds After 5 Years Won't Qualify as Income Application.
February 6, 2023 Notes Income Tax

Section 153: Extension of Limitation Period in Search Cases Allows AO Extra 12 Months for Assessment Completion.
February 6, 2023 Notes Income Tax

Tax Assessment Timeline Revised: Section 153 Now Includes PCCIT/CCIT Orders u/ss 263 or 264 for Limitations.
February 6, 2023 Notes Income Tax

Income Tax Assessment Period Extended to 12 Months for Better Coordination and Ample Taxpayer Response Time.
February 6, 2023 Notes Income Tax

Aggrieved parties can now appeal Adjudicating Authority orders under Benami Act within 45 days; special rules for non-residents.
February 6, 2023 Notes Income Tax

Proposal to Amend Section 170A: Successors Must File Modified Returns Within Six Months Post-Reorganization Order.
February 6, 2023 Notes Income Tax

Time Limit for Amending Orders u/s 245D(6B) Extended to September 30, 2023, Retroactive from February 2021.
February 6, 2023 Case Laws Income Tax HC

IBM Philippines Not Liable for TDS on Payroll Services Under Sec. 195; No Permanent Establishment in India.
February 6, 2023 Case Laws Income Tax HC

Court Rules Reopening Assessment u/s 147 for Pension Policy Surrender Impermissible; Petitioner Wrongly Taxed for Third Party's Gains.
February 6, 2023 Case Laws Income Tax AT

Court Reviews Advance Amount Discrepancy in Property Deal u/s 56(2)(ix); Matter Sent for Verification.
February 6, 2023 Case Laws Income Tax AT

Delay in State Certificate Issuance Quashes Section 263 Revision; Appellate Authority Cannot Extend Limitation Period.
February 6, 2023 Case Laws Income Tax AT

Tax Deducted at Source Dispute Over Co-Location Services as 'Royalty' u/s 9(1)(vi) of Income Tax Act.
February 6, 2023 Case Laws Income Tax AT

Assessee Loses Tax Benefits for Not Submitting Audit Report u/s 63 of Karnataka Co-operative Society Act.
February 6, 2023 Case Laws Income Tax AT

Taxpayer Avoids Penalty for Late Tax Audit Filing: Business Halt and Auctioned Properties Accepted as Reasonable Cause.
February 6, 2023 Case Laws Income Tax AT

Appellate authority confirms "Limited Scrutiny" cases include verifying both income and expenses for thorough assessment.
February 6, 2023 Case Laws Income Tax AT

Unexplained Cash Credits Under Income Tax Act Section 68: Assessee Fails to Prove Source of Share Application Money.
February 6, 2023 Case Laws Customs HC

Petitioner's Duty Drawback Claim Rejection Overturned Due to Lack of Justification for Dismissing Late Filing Reasons.
February 6, 2023 Case Laws Customs AT

Customs Broker License Revocation Challenged Due to Vague Evidence in Show Cause Notice Lacking Specific Exporter Details.
February 6, 2023 Case Laws Customs AT

Exemption Notification's Effective Date Set as March 6, 2018, Following Digital Signature and Publication Timing.
February 6, 2023 Case Laws Central Excise AT

Separating Plastic Scrap Not Manufacturing, No Excise Duty Imposed, Says Court Under Relevant Circular.
February 6, 2023 Case Laws VAT and Sales Tax HC

Property Bought at Bank Auction under SARFAESI Act is Free from Seller's Tax Liabilities, Court Rules.
February 4, 2023 Notes Income Tax

Co-operative societies taxed at standard rates, with reduced rates of 22% or 15% u/ss 115BAD and 115BAE.
February 4, 2023 Notes Income Tax

New TDS Rates and Advance Tax Rules for FY 2023-24 Exclude Salaried Taxpayers u/s 115BAC(1A.
February 4, 2023 Notes Income Tax

Central Government Empowered to Amend Faceless Schemes and E-Proceedings via Gazette Notifications for Efficient Tax Reforms.
February 4, 2023 Notes Income Tax

Authorities for Reassessment and Reopening Cases Specified u/ss 148, 148A, and 151 of Income Tax Act.
February 4, 2023 Notes Income Tax

Reassessment Notice Period Excludes Time During Section 132A Requisition Made After March 15th in Any Financial Year.
February 4, 2023 Notes Income Tax

Survey u/s 133A Gives AO Grounds for Action, But Section 148A Procedures Must Be Followed First.
February 4, 2023 Notes Income Tax

Section 148 Amendment: Tax Returns Must Be Filed Within 3 Months of Notice, Extensions Possible on Request.
February 4, 2023 Notes Income Tax

Retrospective Amendment to Section 140B(4): Interest Calculation on Assessed Tax Minus Advance Tax from April 2022.
February 4, 2023 Notes Income Tax

Amendment to Section 56(2)(viib) of Income Tax Act to Include Non-Resident Investors in Share Issuance Tax Provisions.
February 4, 2023 Notes Income Tax

Income Tax Act Section 17(2)(ii)(i) Amended: Uniform Valuation Method for Employee Housing Perquisites Introduced.
February 4, 2023 Notes Income Tax

Income Tax Act Sections 43B & 43D Amended: Clarifies NBFC Classification for Deposit and Systemically Important Companies.
February 4, 2023 Notes Income Tax

Trust Donations: Only 85% of Donations Considered as Income Application, Affecting Sections 10(23C) and 11, Effective April 2024.
February 4, 2023 Notes Income Tax

Trusts Must Apply for Provisional Registration Before Starting Activities u/s 12A(1) of the Income Tax Act.
February 4, 2023 Notes Income Tax

Proposed Amendment Streamlines Trust Registration Process with Direct Final Approval; Provisional Approval Required for Pre-Activity Trusts.

1 ....362 363 364 365366367 368 369 370........ 1594

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