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Highlights / Annotations / Catch Notes For January of 2024

Home Highlights January January 2024 Year 2024

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Showing 451 to 500 of 666 Records

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January 10, 2024 Case Laws GST

Cancellation of registration of the petitioner with retrospective effect - The registration cannot be cancelled with retrospective effect mechanically. It can be......
January 10, 2024 Case Laws GST

Reimbursement of GST - the MCD is directed to reimburse the tax paid by the petitioners along with interest at the rate of nine (9) percent, with effect from 01.07.2017 - HC
January 10, 2024 Case Laws Income Tax

Jurisdiction of the Income Tax authority to issue notice u/s 143[2] of the IT Act under the National Faceless Assessment Scheme (NaFAC / NFAC) - The provisions of......
January 10, 2024 Case Laws Income Tax

Additions towards difference in interest income between interest as per Form 26AS and interest income shown in the Return of Income - Since the alleged accommodation......
January 10, 2024 Case Laws Income Tax

Higher rate of tax u/s 115BBE - As noted that the assessee has declared additional income towards excess stock found during the course of survey and assessee has......
January 10, 2024 Case Laws Income Tax

Bogus LTCG - share price increased multi-fold - Allegation that there is artificial increase by circular trading of shares forming carte - It clearly raises several......
January 10, 2024 Case Laws Income Tax

Disallowance of interest u/s. 36(1)(iii) - loan borrowed for the purpose of settling outgoing partners’ capital account - The settlement of capital account of outgoing......
January 10, 2024 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12AA - activity of running a Dharmashala for public at large - an activity in the nature of trade, commerce or business or not -......
January 10, 2024 Case Laws Customs

Classification of Glass Beads Chatons - relying on the definition of the beads given in the HSN notes, it is held that piercing is a necessary requirement for anything......
January 10, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Resolution Plan - If unsolicited plans are obtained at any stage it will cause unnecessary avoidable delay in the CIRP process. If resolution plans are allowed to....
January 10, 2024 Case Laws Insolvency and Bankruptcy

Approval of Resolution plan - payments to related parties - discrimination in Resolution Plan - No workers and employees have any grievance nor any workers and employees....
January 10, 2024 Case Laws Service Tax

The period in question is beyond the period of five years. It is a settled position that no demand can be raised beyond the period of five years. The assessee is correct....
January 10, 2024 Case Laws Service Tax

Declared service or not - amount of compensation received by the appellant on the act of tolerance by receiving the claim for poor quality of the goods - The said act is....
January 10, 2024 Case Laws Service Tax

Classification of services - Banking and Other Financial Services - They have not been guiding or suggesting any course of action to his customers. The appellant neither....
January 10, 2024 Case Laws Service Tax

Cenvat credit - input services - quality and efficiency of the output service - nexus with output services - the definition provides for credit of both types of input......
January 10, 2024 Case Laws Central Excise

Disallowance of credit cannot rest upon statements but must stand the test of definition of ‘input service’ in rule 2(l) of CENVAT Credit Rules, 2004 on facts which is......
January 10, 2024 Case Laws Central Excise

Scope of exemption notification - Absolute exemption or conditional exemption - In the present case, the goods were supplied under notification No. 108/1995-CE depending....
January 10, 2024 Case Laws Central Excise

The judgments dealing with the specific issue will prevail over the judgment in respect of general principle of the Cenvat Credit Rules - there are no mala fide on the......
January 9, 2024 Case Laws GST

Validity of Show cause notice (SCN) for GST demand - Transitional credit - The purpose of Section 73 and 74 of the JGST Act are entirely different from each other and......
January 9, 2024 Case Laws GST

Seeking sufficient time for payment of amount demanded by the respondent towards interest - This Court feels that the time period of 2 days is not sufficient to make the....
January 9, 2024 Case Laws GST

Seeking grant of bail - no chance of tampering with the evidences - no prejudice will be caused to the complainant, if the accused is released on imposing certain......
January 9, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - issuance of notice u/s 148A extending period of limitation - Once the notice under Section 148A of the Act of 1961 is found to be......
January 9, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - notice u/s 148A(b) - the case of the petitioner is covered by information specified in Explanation 1(i) of Section....
January 9, 2024 Case Laws Income Tax

Penalty proceedings u/s 271D, 271E and 271AAA - period of limitation - the period of six months from the end of the month in which action for imposition of penalty was......
January 9, 2024 Case Laws Income Tax

Admission of income made by the assessee at the time of survey - the order passed by the AO for making addition on account of the admission made by the assessee at the......
January 9, 2024 Case Laws Income Tax

Undervaluation of closing stock - the Tribunal ought not to have restricted such addition to 25% without any basis and only by estimating the same in absence of any......
January 9, 2024 Case Laws Income Tax

Exemption u/s 11 - denial of claim as assessee has collected capitation fees - documents seized from employees cannot be considered as having any evidentiary value and......
January 9, 2024 Case Laws Income Tax

Addition u/s 69A - assessee had enough means to invest in the wrist watches - Only because bills and invoices of the wrist watches were not found at the time of search,.....
January 9, 2024 Case Laws Income Tax

If the assessment order itself has been quashed then challenging the deletion of additions on merits is purely academic, because the assessment itself is quashed and......
January 9, 2024 Case Laws Customs

Classification of imported goods - Fish Oil in the form of capsules - There has been no dispute on classification by the department for subsequent consignments in regard....
January 9, 2024 Case Laws Customs

Suspension of Customs Broker License - There is no evidence or any document to prove that the appellants CB contributed to the delay or inefficiency, in handling the......
January 9, 2024 Case Laws Customs

Valuation of imported goods - stock lot of plastic films - In absence of any evidence of contemporaneous import, the rejection of value and invoking Rule 4 or Rule 5 of.....
January 9, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Bar u/s 10A - The present is a case where the default has been committed by the Corporate Debtor prior to commencement of Section 10A period. The......
January 9, 2024 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - CIRP - when a resolution plan is approved by the CoC with more than 66% vote share and submitted before the Adjudicating Authority for......
January 9, 2024 Case Laws FEMA

Validity of seizure/confiscation made by the respondents - seeking a direction to return/release the money, currency illegally confiscated/seized - In the present case,.....
January 9, 2024 Case Laws Service Tax

Refund of accumulated Cenvat credit - Applicability of Rule 5 of CCR - Even if the contention of the revenue was to be accepted then also the credit should have been......
January 8, 2024 Case Laws Income Tax

LTCG - Deduction u/s 54B on agricultural land purchased through agreement - absence of registered title deed - There is no merits or substance in the contention of the......
January 8, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - reassessment based on the audit objections - Since the reassessment proceedings were triggered after four years, the AO ought to have......
January 8, 2024 Case Laws GST

Cancellation of GST registration of petitioner - Violation of principles of natural justice - The impugned notice only states that the registration is liable to be......
January 8, 2024 Case Laws GST

Condonation of delay of 65 days in filing appeal before the appellate authority - Since petitioner suffered from several health issues, which is supported by the medical....
January 8, 2024 Case Laws Income Tax

Revision u/s 264 - penalty u/s 270A imposed - waiver of penalty u/s 270AA - The very fact that the indications were made that the matter fall within (a) and (c),......
January 8, 2024 Case Laws Income Tax

Validity of the order passed u/s 148A(d) - Reopening of assessment - In exercise of jurisdiction under Article 226 of the Constitution of India, once this Court finds......
January 8, 2024 Case Laws Income Tax

Cash deposits during demonetization period u/s 69A - So far as the gift of grand parent is concerned we are quite convinced that the family has financial worth to gift......
January 8, 2024 Case Laws Income Tax

Income Accrue or arise in India - FTS - the ultimate delivery of the software was outside India - Since there is no dispute that the services were rendered outside India....
January 8, 2024 Case Laws Income Tax

PE in India - scope of fixed place of business - The assessee being the major shareholder of EXL India, it has the legal right to nominate a director on the Board of EXL....
January 8, 2024 Case Laws Income Tax

Condonation of delay in filing appeals beyond the limitation period - delay of 424 days - the assessees have shown sufficient cause for the delay in filing the appeals......
January 8, 2024 Case Laws Customs

Refund of Terminal Excise Duty (TED) along with applicable interest - provision in relation to the Terminal Excise Duty have already been struck down. - The payments......
January 8, 2024 Case Laws Customs

Exemption from payment of GST compensation cess to SEZ unit - A conjunctive study of Section 26(1)(a), 2(zd) of SEZ Act, 2005 and Section 2(15) of Customs Act, 1962......
January 8, 2024 Case Laws Insolvency and Bankruptcy

Nature of transactions entered between the parties - The transaction emanates from sale and purchase of goods in the present case. No disbursement was made to the......
January 8, 2024 Case Laws Service Tax

Interest not awarded on the amount of service tax refunded - Considering the fact that the Act of 1944 is a self-contained code, which provides a definite and systemic......

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