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Highlights / Annotations / Catch Notes For January of 2024

Home Highlights January January 2024 Year 2024

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Showing 301 to 350 of 666 Records

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January 17, 2024 Case Laws Income Tax AT

Tribunal Deletes Addition for Small Difference in Sale and Stamp Value u/s 43CA, Citing 1.67% Margin.
January 17, 2024 Case Laws Income Tax AT

Tax Assessment Adjustments Overturned: Cost of Construction Additions Deleted Due to Timing Irrelevance.
January 17, 2024 Case Laws Customs AT

Payment Meets Pre-Deposit Requirement, Allowing Appeal to Proceed on Merits for Commissioner Decision.
January 17, 2024 Case Laws Customs AT

Customs Broker License Revoked for Manipulating Import Invoices, Violating Regulations on Goods Valuation.
January 17, 2024 Case Laws Customs AT

Concessional Duty Applies to Auto Suture Products as Essential Accessories for Medical Equipment.
January 17, 2024 Case Laws Insolvency and Bankruptcy AT

Unsuccessful Resolution Applicant Lacks Standing to Challenge Approved Insolvency Plan Under Bankruptcy Code.
January 17, 2024 Case Laws Money Laundering HC

Court Questions if Unauthorized Remittance with Forged Documents Qualifies as Proceeds of Crime in Bail Case.
January 17, 2024 Case Laws Service Tax HC

Refund Rejection Overturned: Tribunal Rules in Favor of Processing Unutilized Service Tax Refund Application.
January 17, 2024 Case Laws Service Tax AT

Service Tax Not Applicable on Freight for Tractor Trolleys Without Consignment Note Issuance.
January 17, 2024 Case Laws VAT and Sales Tax HC

Incorrect Turnover Declaration by SEZ Unit Raises Tax Implications Due to Inadequate Documentation on Stock Transfers.
January 16, 2024 Case Laws GST HC

High Court Orders Restoration of GST Registration Due to Unfair Cancellation Process, Highlights Need for Fair Hearing.
January 16, 2024 Case Laws GST HC

Petition Dismissed: Court Declines Extraordinary Jurisdiction Due to Petitioner's Inaction on Show Cause Notices.
January 16, 2024 Case Laws GST AAR

ITC Available for GST on Canteen Services for Employees, Excludes Contract Workers; Limited to Applicant's Cost Share.
January 16, 2024 Case Laws GST AAR

High Seas Sales Value Must Be Included in Transaction Value for Works Contract Services, Says Legal Analysis.
January 16, 2024 Case Laws GST AAR

High Seas Sale Transactions Exempt from GST Under CGST Act, 2017; Not a Supply of Goods or Services.
January 16, 2024 Case Laws Income Tax HC

Court Rules Defective Tax Notice Valid Without Prejudice; Contextual Application of Natural Justice Affirmed.
January 16, 2024 Case Laws Income Tax HC

Employee Stock Option Scheme costs deemed revenue expenses, deductible for tax purposes by the tribunal.
January 16, 2024 Case Laws Income Tax AT

Domestic companies must pay dividend tax per section 115-O, not DTAA rates, unless treaty covers domestic entities.
January 16, 2024 Case Laws Income Tax AT

Depreciation Allowed on Aircraft Held for Business Use Despite Lack of Revenue or Certification Under Income Tax Act.
January 16, 2024 Case Laws Income Tax AT

Late Income Tax Filing Leads to Penalty Due to Missed Deadline u/s 139(1) and Lack of Valid Reason for Delay.
January 16, 2024 Case Laws Income Tax AT

Income Tax Deduction Upheld: AO's Decision on Section 80P(2)(d) Supported by High Court, No Revision Needed u/s 263.
January 16, 2024 Case Laws Income Tax AT

Capital Gains Tax: Use Agreement Date for Stamp Duty Valuation, Not Sale Deed Date, Per Income Tax Act Section 50C.
January 16, 2024 Case Laws Income Tax AT

Rectification Limitations: Section 154 Cannot Address Issues Evaluated in Original Assessment, Including Section 40A(3) Disallowances.
January 16, 2024 Case Laws Customs AT

Classification of Software Licenses in Paper Form Examined; Right-to-Use Documents Fall Under CTH 49 Per Notification 21/2002.
January 16, 2024 Case Laws Benami Property HC

Provisional Attachments Secure Benami Properties Pending Adjudication, Ensuring Integrity of Enforcement Process.
January 16, 2024 Case Laws Customs AT

Customs Broker's License Revoked for Failing to Supervise Employee, Upholding Accountability Under Regulation 13(12.
January 16, 2024 Case Laws Customs AT

Imported Goods for Telecom Services Reclassified Under CTH 8517 70, Not CTH 8517 62 90, Affecting Tax Implications.
January 16, 2024 Case Laws Customs AT

Penalty Under Customs Act Requires Proof of Active Role or Intent in Smuggling; Negligence Alone Insufficient for Penal Action.
January 16, 2024 Case Laws Service Tax AT

Facilitator Not Liable for Service Tax as Short-Term Accommodation Provider, Hotels Responsible for Services Provided.
January 16, 2024 Case Laws Service Tax AT

Refund Claim for Pre-Deposit in Investigation Approved; No Unjust Enrichment Found in Financial Records.
January 16, 2024 Case Laws Central Excise AT

Seized notebooks alone don't shift burden of proof; need independent evidence for clandestine removal charges.
January 16, 2024 Case Laws Central Excise AT

Cenvat Credit Valid on Inputs Even if Process Later Deemed Non-Manufacturing and Non-Excisable.
January 16, 2024 Case Laws Indian Laws HC

Cheque Bounce Case: Accused Fails to Pay After Dishonoured Cheque Issued for Debt Settlement, Conviction Secured.
January 16, 2024 Case Laws Indian Laws HC

Cheque Dishonor Offense Compounded; Court Reduces Fee Due to Petitioner's Financial Hardship.
January 15, 2024 Notes Money Laundering

High-Profile Case Examines Money Laundering Allegations Against Prominent Agencies, Drawing Public Interest.
January 15, 2024 Notes GST

Ensuring Fairness: Importance of Clear Reasons for Cancelling GST Registrations to Protect Taxpayer Rights.
January 15, 2024 Notes GST

Determining Compliance for GST Pre-Deposit: Is ECRL Debit Enough or Must It Be From ECL?
January 15, 2024 Notes GST

Coerced Reversal of Input Tax Credit Raises Concerns Over Fairness in GST Recovery Process During Search and Seizure.
January 15, 2024 Notes Income Tax

Landmark ruling: Taxpayers can claim TDS credit even if the deductor fails to deposit with government, protecting taxpayer rights.
January 15, 2024 Notes Income Tax

Taxpayers can claim TDS credit even if deductor fails to deposit; emphasizes deductor's responsibility to comply.
January 15, 2024 Notes Central Excise

Tax Demand Issued Without Pre-Show Cause Notice Sparks Concerns Over Procedural Fairness and Extended Limitation Period.
January 15, 2024 Notes SEBI

Transparency in Corporate Governance: Protecting Minority Shareholders' Rights Through Clear Communication and Accountability.
January 15, 2024 Case Laws GST HC

Taxpayer's GST Registration Can't Be Canceled for Non-Filing If Compliant in Other Periods; Retrospective Action Unjustified.
January 15, 2024 Case Laws GST AAR

Eligibility for Input Tax Credit on Rooftop Solar Systems Confirmed under CGST/GGST Act, Not Blocked by Section 17(5.
January 15, 2024 Case Laws Income Tax AT

Taxpayer's Ineligible Deduction u/s 80IB(11) Not Correctable Post-Assessment via Section 154.
January 15, 2024 Case Laws Income Tax AT

Funds for Public Toilets Under Swach Bharat Not Considered Taxable Income Due to Fiduciary Capacity.
January 15, 2024 Case Laws Income Tax AT

Taxpayer Benefits from Article 13 for Pre-2017 Shares; Order Deemed Correct and Non-Prejudicial to Revenue.
January 15, 2024 Case Laws Income Tax AT

Challenge to Disallowance u/s 14A for Mutual Fund Consolidation with No Exempt Income Trigger.
January 15, 2024 Case Laws Income Tax AT

Section 68 Addition for Cash Loans Challenged Due to Lack of Unexplained Sources; Household Savings Considered.
January 15, 2024 Case Laws Income Tax AT

TPO's aggregation of SWD and ITeS segments deemed unjustifiable; case remanded for further review.

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