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Highlights / Annotations / Catch Notes For January of 2024

Home Highlights January January 2024 Year 2024

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Showing 1 to 50 of 666 Records

12 3 4 5........ 14

January 31, 2024 Notifications Companies Law

Amendments to 2024 Rules Impact Equity Share Listings in Permissible Jurisdictions for Global Market Expansion.
January 31, 2024 Notifications FEMA

New Rules Streamline Nondebt Instrument Management, Enhance Compliance with Global Standards under Foreign Exchange Act.
January 31, 2024 Case Laws GST HC

High Court Confirms Legality of Section 171 in GST Acts, Asserting Proper Legislative Authority and Clarity in Guidelines.
January 31, 2024 Case Laws GST HC

Advance Ruling Decision Overturned Due to Procedural Errors and Natural Justice Violations; Case Remitted for Review.
January 31, 2024 Case Laws GST HC

GST Registration Cancellation Overturned; Petitioner to Respond Within a Week; Re-Adjudication Ordered with Personal Hearing.
January 31, 2024 Case Laws GST HC

Court Quashes Penalty for Incomplete e-Way Bill, Cites No Tax Evasion Intent and Ministry of Finance Support.
January 31, 2024 Case Laws Income Tax SC

Supreme Court Remands Case for High Court to Reconsider Revenue Appeal, No Substantial Legal Question Found Originally.
January 31, 2024 Case Laws Income Tax SC

High Court rules gifts to assessee were colorable transactions; Supreme Court declines to intervene in the decision.
January 31, 2024 Case Laws Income Tax SC

Income Tax Notice Quashed Due to Expired Limitation Period; Supreme Court Upholds High Court's Decision.
January 31, 2024 Case Laws Income Tax SC

Supreme Court declines to intervene in ruling on charitable activity requirements for Income Tax Act eligibility.
January 31, 2024 Case Laws Income Tax HC

Reassessment Valid: Court Upholds Action Initiated by Survey Findings and Partner's Statement for Tax Proceedings.
January 31, 2024 Case Laws Income Tax HC

Petitioner Wins: High Court Quashes Reassessment Proceedings on Prior Period Expenses in Accounting Dispute.
January 31, 2024 Case Laws Income Tax HC

Court Rules No Tax for Technical Services Under USA-India DTAA; Orders Consideration for NIL TDS Certificate.
January 31, 2024 Case Laws Income Tax HC

Appeal Dismissed: Participation in Re-assessment Process Forfeits Right to Challenge Under Income Tax Act.
January 31, 2024 Case Laws Income Tax HC

High Court Upholds Tribunal's Decision: Revenue Fails to Prove Stock Shortage or Undervaluation in Tax Case.
January 31, 2024 Case Laws Income Tax HC

Tribunal Decision on Section 153A: No Substantial Legal Question Due to Lack of Incriminating Evidence in Search.
January 31, 2024 Case Laws Income Tax HC

Sales Tax Incentive under 1993 Scheme Classified as Capital Receipt by High Court; Emphasizes "Purpose Test" in Subsidy Assessment.
January 31, 2024 Case Laws Income Tax HC

Delay in Self-Assessment Tax Payment Not Tax Evasion if Paid with Interest Before Notice, Court Rules.
January 31, 2024 Case Laws Income Tax HC

Legal Representatives Liable for Deceased's Tax: Must Register with PAN, Death Certificate, Legal Heirship for Appeals.
January 31, 2024 Case Laws Income Tax AT

Reopening of Tax Assessment Deemed Invalid Due to Incorrect Assumptions About Property Sale Involving Partnership Firms.
January 31, 2024 Case Laws Income Tax AT

Airport Development Project Qualifies for Tax Deduction u/s 80-IA(4) for Genuine Development Work.
January 31, 2024 Case Laws Income Tax AT

Tribunal Rules Section 56(2)(viib) Inapplicable to Right Issues, Overturns Revision Order on Share Valuation.
January 31, 2024 Case Laws Customs SC

Cross-Examination Not an Absolute Right; Depends on Case Facts, Says High Court; Supreme Court Declines to Intervene.
January 31, 2024 Case Laws Customs AT

Tribunal Rules Penalty on Customs Broker Unsustainable; Classification Issue Seen as Legal Question, Not Misstatement.
January 31, 2024 Case Laws Customs AT

Tribunal Overturns Absolute Confiscation of Gold Chains, Allows Redemption with Fine Due to Customs Misguidance.
January 31, 2024 Case Laws Customs AT

Tribunal Confirms Encoder/Multiplexer Classification; Revenue's Appeal Dismissed for Exceeding Original Notice Scope.
January 31, 2024 Case Laws Insolvency and Bankruptcy AT

Tribunal Initiates Insolvency Process; Restructuring Proposals Not Binding Due to Unmet Conditions, Unilateral Terms Rejected.
January 31, 2024 Case Laws Service Tax SC

Supreme Court Remands Case for High Court to Reconsider Legal Questions on Limitation and Penalty in Appeal.
January 31, 2024 Case Laws Service Tax HC

Demand Under Sabka Viswas Scheme Deemed Unjustified Due to Incorrect Classification in SVLDRS-3 Form.
January 31, 2024 Case Laws Central Excise SC

Supreme Court Dismisses Appeal on Tobacco Excise Duty; Leaves Legal Question Open for Future Cases.
January 31, 2024 Case Laws Central Excise AT

Cenvat Credit Time Limit Inapplicable to Pre-September 2014 Documents, Tribunal Confirms Eligibility.
January 30, 2024 Case Laws GST HC

Court Rules GST Registration Cancellation Must Be Based on Objective Criteria, Not Subjective Judgment.
January 30, 2024 Case Laws GST HC

Court Rules Personal Hearing Mandatory for Adverse Tax Decisions Under CGST Act, Even Without Specific Request.
January 30, 2024 Case Laws GST HC

Appellate authorities under CGST Act cannot condone delays beyond statutory period; Limitation Act, 1963 not applicable.
January 30, 2024 Case Laws GST HC

Court Dismisses Premature Petition on Alleged GST Evasion and Bribery Racket, Investigation Continues.
January 30, 2024 Case Laws GST HC

Delayed SGST Refund Entitles Taxpayer to 6% Interest Due to Unreasonable Recredit Delay Under CGST Act Section 56.
January 30, 2024 Case Laws GST HC

High Court Voids Deficiency Memo on IGST Ocean Freight Refund, Orders Authorities to Process Applications Legally.
January 30, 2024 Case Laws GST HC

Court Allows Refund of Accumulated Input Tax Credit for LPG Bottling Under Inverted Duty Structure, Overturning Circular.
January 30, 2024 Case Laws GST HC

High Court Voids GST Show Cause Notice for Lack of Specific Allegations and Fair Hearing Opportunity.
January 30, 2024 Case Laws GST HC

Improper Show Cause Notice Voided for Violating Natural Justice; Fresh Proceedings Allowed.
January 30, 2024 Case Laws GST AAR

Treated Water from Effluent Process Exempt from GST; Classified as Ordinary Water for Dyeing and Bleaching Use.
January 30, 2024 Case Laws Income Tax SC

Supreme Court dismisses Revenue's appeal, upholds no penalty for assessee's subsidy treatment as capital receipt.
January 30, 2024 Case Laws Income Tax HC

High Court Confirms: Income from Survey Proceedings Taxed as Business Income, Not at Higher Rate u/s 115BBE.
January 30, 2024 Case Laws Income Tax HC

Court Upholds Admission of Additional Evidence by CIT(A) for Illiterate Assessee in Bogus Creditors Case.
January 30, 2024 Case Laws Income Tax HC

Court Remands Case for Reconsideration After Ignored Adjournment Request in Tax Assessment Process.
January 30, 2024 Case Laws Income Tax HC

Audit Report Submission in Form 10B Ruled Procedural for Tax Exemption Eligibility, Differentiated from Wipro Case.
January 30, 2024 Case Laws Income Tax HC

No Notional Interest Income for Assessee Post-Amalgamation; Income Must Accrue or Be Received to Be Taxed.
January 30, 2024 Case Laws Income Tax HC

Court Remands Tax Assessment Case, Highlights Importance of Procedural Fairness and Right to Respond to Notices.
January 30, 2024 Case Laws Income Tax AT

Tribunal Rules Burden of Proof Met with Complete Documentation, Eliminates Section 68 Additions and Commission.
January 30, 2024 Case Laws Income Tax AT

Tribunal Quashes Assessment Order: A.O Exceeded Jurisdiction in Limited Scrutiny Case.

12 3 4 5........ 14

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