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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 HC

Retrospective Registration Cancellation Not Allowed Without Objective Criteria, Non-Filing Alone Insufficient.
January 10, 2024 Case Laws GST HC

Municipal Corporation must reimburse GST with 9% interest from July 1, 2017, to petitioners.
January 10, 2024 Case Laws Income Tax HC

Faceless Assessment Scheme: Court Upholds Authority's Jurisdiction on Notices u/s 143(2) of Income Tax Act.
January 10, 2024 Case Laws Income Tax AT

Duplicate Addition of Interest Income Removed Due to Discrepancy in Tax Return and Form 26AS Reconciliation.
January 10, 2024 Case Laws Income Tax AT

Additional Income Declared from Excess Stock; Higher Tax Rate Imposed Without Source Challenge by Tax Officer.
January 10, 2024 Case Laws Income Tax AT

Allegations of Share Price Inflation Dismissed Due to Lack of Evidence Linking Taxpayer to Fraudulent Trading Practices.
January 10, 2024 Case Laws Income Tax AT

Interest on Loans for Settling Outgoing Partners' Accounts is Deductible u/s 36(1)(iii.
January 10, 2024 Case Laws Income Tax AT

Trust's Exemption and Registration Under Income Tax Act Examined; Dharmashala's Non-Profit Status Questioned.
January 10, 2024 Case Laws Customs AT

Glass Beads Chatons Misclassified: Piercing Required for Bead Designation Under Harmonized System Nomenclature.
January 10, 2024 Case Laws Insolvency and Bankruptcy AT

Adhering to Timelines in Insolvency Process: Only Final List Applicants' Plans Accepted to Avoid Delays.
January 10, 2024 Case Laws Insolvency and Bankruptcy AT

Insolvency Resolution Plan Approved with Over 82% CoC Support; No Worker Grievances or Appeals Filed.
January 10, 2024 Case Laws Service Tax AT

Tax Demand Dismissed: Show Cause Notice Deemed Invalid Due to Expiration of Five-Year Limitation Period.
January 10, 2024 Case Laws Service Tax AT

Compensation for Accepting Substandard Goods Classified as Taxable Service Under Finance Act 1994.
January 10, 2024 Case Laws Service Tax AT

Providing Share Tips Excluded from "Banking and Other Financial Services" Classification Due to Lack of Advisory Role.
January 10, 2024 Case Laws Service Tax AT

Eligibility of Cenvat Credit on Input Services for Output Quality and Efficiency Highlighted; Lower Court's Order Criticized.
January 10, 2024 Case Laws Central Excise AT

Credit Disallowance Must Align with 'Input Service' Definition; Current Order Lacks Factual Support.
January 10, 2024 Case Laws Central Excise AT

Exemption Notification Under Central Excise: Absolute or Conditional? Cenvat Credit Demand Deemed Unsustainable.
January 10, 2024 Case Laws Central Excise AT

Judgment: Specific issues override general principles in Cenvat Credit; no mala fide intent found, demand time-barred.
January 9, 2024 Case Laws GST HC

GST Demand Notice Invalid Due to Missing Components in FORM GST DRC-01; High Court Quashes Proceedings.
January 9, 2024 Case Laws GST HC

Court Grants Three-Month Extension for Payment Installments After Finding Two-Day Period Insufficient for Interest Payment.
January 9, 2024 Case Laws GST DSC

Bail Request Approved: No Evidence Tampering Risk; Conditions Set to Protect Complainant, With Option for Cancellation.
January 9, 2024 Case Laws Income Tax HC

Income Tax Act: Invalid Notice Due to Statute of Limitations Bars Further Proceedings, Jurisdiction Cannot Be Exercised.
January 9, 2024 Case Laws Income Tax HC

Reassessment Valid Under IT Act Section 147 Due to Reasons to Believe; Petitioner Does Not Dispute Applicability.
January 9, 2024 Case Laws Income Tax HC

Income Tax Penalty Order Dismissed Due to Expired Limitation Period; Issued Six Months Late Beyond Deadline.
January 9, 2024 Case Laws Income Tax HC

Unaccounted Gold and Silver Stock Added to Income After Survey Admission, High Court Upholds Assessment Decision.
January 9, 2024 Case Laws Income Tax HC

Tribunal Limits Undervaluation Addition to 25% Without Evidence; High Court Declines Intervention Due to Potential Effects.
January 9, 2024 Case Laws Income Tax AT

Exemption Denied: Capitation Fees Allegedly Collected Without Reliable Evidence to Support Claims.
January 9, 2024 Case Laws Income Tax AT

Taxpayer's Source of Wristwatch Investment Deemed Satisfactory, Section 69A Addition Not Applicable.
January 9, 2024 Case Laws Income Tax AT

Invalid Assessment Quashed; Department's Grounds Dismissed, Natural Justice Not Separately Addressed.
January 9, 2024 Case Laws Customs AT

Customs Department Accepts Fish Oil Capsule Classification, Case Remanded for Further Review on Classification Issue.
January 9, 2024 Case Laws Customs AT

Customs Broker License Suspension Overturned Due to Lack of Evidence of Delay or Inefficiency in Import Transaction.
January 9, 2024 Case Laws Customs AT

Customs Valuation Dispute: Rejection of Declared Value for Plastic Films Deemed Unjustified Due to Lack of Import Evidence.
January 9, 2024 Case Laws Insolvency and Bankruptcy AT

CIRP Initiation Valid for Pre-Section 10A Default; Corporate Debtor's Section 7 Challenge Dismissed.
January 9, 2024 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Approval: Upholding Timeliness in Insolvency Process, Denying Unnecessary Delays in CIRP Proceedings.
January 9, 2024 Case Laws FEMA HC

Seized Funds Remain Unresolved Despite Court Order; No Action on Representations After Nearly 3 Years.
January 9, 2024 Case Laws Service Tax AT

Refund of Cenvat Credit: Rule 14 vs. Rule 5 Proceedings Clarified for Proper Case Handling.
January 8, 2024 Case Laws Income Tax AT

Claiming Tax Deductions for Agricultural Land Requires Registered Title Deed, Mere Agreement Insufficient.
January 8, 2024 Case Laws Income Tax HC

Reassessment Challenged: AO Must Specify Undisclosed Facts for Valid Reopening After Four Years.
January 8, 2024 Case Laws GST HC

GST Registration Restored After Unsubstantiated Cancellation Notice Violated Natural Justice Principles.
January 8, 2024 Case Laws GST HC

Appeal Delay Excused Due to Health Issues; Court Permits Filing with Conditions Over Significant Tax Dispute.
January 8, 2024 Case Laws Income Tax HC

Court Overturns Penalty Decisions Due to Uncertainty in Misrepresentation and Expense Claims Under Income Tax Act.
January 8, 2024 Case Laws Income Tax HC

Court Upholds Order for Reopening Assessment; No Procedural Errors Found; Petitioner Can Argue Share Transaction Issues.
January 8, 2024 Case Laws Income Tax AT

Gift from Grandparent Deemed Valid Despite Lack of Documentation; Cash Deposits During Demonetization Period Cleared.
January 8, 2024 Case Laws Income Tax AT

Software Delivery Income Not Taxable in India Due to Foreign Services and Delivery Under Income Tax Act Section 5(2)(b.
January 8, 2024 Case Laws Income Tax AT

Ruling Clarifies: Nominating a Director Doesn't Establish Permanent Establishment in India for Shareholders.
January 8, 2024 Case Laws Income Tax AT

Delay of 424 Days in Filing Appeal Condoned by Tribunal Due to Sufficient Cause; Appeal Accepted for Adjudication.
January 8, 2024 Case Laws Customs HC

Refund of Invalid Terminal Excise Duty Payments Ordered with Interest to Petitioner.
January 8, 2024 Case Laws Customs HC

SEZ Units Not Exempt from GST Compensation Cess Under "Duty of Customs" in SEZ Act, 2005.
January 8, 2024 Case Laws Insolvency and Bankruptcy AT

Transaction Ruled as Operational Debt, Not Financial Debt, Due to Lack of Disbursement to Corporate Debtor in Sale-Purchase Case.
January 8, 2024 Case Laws Service Tax HC

No Interest on Service Tax Refunds Due to Comprehensive Code in 1944 Act, Court Upholds Statutory Procedures.

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