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Highlights / Annotations / Catch Notes For January of 2024

Home Highlights January January 2024 Year 2024

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Showing 51 to 100 of 666 Records

123 4 5 6........ 14

January 30, 2024 Case Laws Income Tax AT

Tribunal Rules Excise Duty Refund as Capital Receipt, Excluded from Book Profit for MAT Calculation.
January 30, 2024 Case Laws Income Tax AT

Tribunal Rules Misapplication of Section 263 in TDS Disallowance; No Revenue Loss Found Due to Timing of Payments.
January 30, 2024 Case Laws Income Tax AT

Tribunal Rules Disallowances on Expenses Unjustified; Upholds Limits on Commissioner's Authority u/s 251.
January 30, 2024 Case Laws Income Tax AT

Tribunal Rules CPC's Disallowance of Section 80P Deduction Invalid Due to Pre-2021 Amendment Limitations.
January 30, 2024 Case Laws Income Tax AT

Tribunal Rules PCIT's Order on Share Valuation Erroneous; Original Assessment Upheld as Justified.
January 30, 2024 Case Laws Income Tax AT

Assessment Order Invalid Due to Late Notice; Tribunal Declares it Time-Barred and Illegal.
January 30, 2024 Case Laws Income Tax AT

Non-Resident Corporate Income Exempt from Higher Surcharge Due to India-Germany DTAA, Dispute Over 2% vs. 5% Rate.
January 30, 2024 Case Laws Income Tax AT

Tribunal Permits Trust's Income Accumulation, Overturning Disallowance by Tax Authorities u/s 11(2.
January 30, 2024 Case Laws Income Tax AT

Assessing Officer's Profit Addition Rejected; No Specific Discrepancies Found in Audited Accounts Justifying Profit Decline.
January 30, 2024 Case Laws Income Tax AT

Tribunal Rules Unexplained Jewelry Addition by AO Unjustified; Highlights Income, Status, Cultural Norms in Assessment.
January 30, 2024 Case Laws Income Tax AT

Income Tax Notice Invalidated Due to Defective Return and Expired Rectification Period; Assessment Nullified.
January 30, 2024 Case Laws Customs SC

Supreme Court Upholds Tribunal's Ruling on Oil Classification in Vessel for Breaking, Calls for Further Oil Assessment.
January 30, 2024 Case Laws Customs HC

Refund Claim Denied: No Unjust Enrichment Found as Dredger Remained in Use, No Duty Burden Passed to Consumers.
January 30, 2024 Case Laws Customs HC

Court Dismisses Petition for Release of Detained Palmolein Oil, Citing Lack of Evidence and Investigation Concerns.
January 30, 2024 Case Laws Customs AT

Tribunal Rules Gas Chromatograph for Mineral Oil Monitoring Falls Under Chromatographs Classification, Not Gas Analysis.
January 30, 2024 Case Laws Customs AT

Imported Tower Flanges for Wind Mill Towers Exempt from Duty, Classified as Parts of Electricity Generators.
January 30, 2024 Case Laws Customs AT

Imported Sensor Bag Assembly Misclassified Due to Exclusion of Remote Sensors and Electronic Controllers by HSN Notes.
January 30, 2024 Case Laws Customs AT

Customs Broker License Renewal Denied Due to Forgery and Unauthorized Operations Allegations.
January 30, 2024 Case Laws Customs AT

Commissioner Apologizes for Delayed Compliance; Tribunal Emphasizes Timely Implementation of Orders.
January 30, 2024 Case Laws Customs AAR

Interactive Displays Classified as ADP Machines, Meeting Chapter 84 Requirements Due to Multifunctional Capabilities.
January 30, 2024 Case Laws Insolvency and Bankruptcy AT

Trademark Ruling Overturned: No Evidence of Preferential or Undervalued Transaction, Claim Upheld by Appellate Authority.
January 30, 2024 Case Laws Insolvency and Bankruptcy AT

Tribunal Denies CIRP Withdrawal Due to HDFC Bank's Objection, Highlighting Unmet Section 12A Approval Requirement.
January 30, 2024 Case Laws Insolvency and Bankruptcy AT

Tribunal Affirms Appellant's Right to Intervene in Insolvency Process, Citing Participation and Offer Submission.
January 30, 2024 Case Laws Service Tax AT

Tribunal Rejects Revenue Appeal Due to Flawed Demand Basis and Inconsistent Financial Comparisons.
January 30, 2024 Case Laws Service Tax AT

Advance Service Tax Payment Adjustment Allowed; Late Filing Penalty Enforced Due to Reporting Misunderstanding.
January 30, 2024 Case Laws Central Excise HC

Clean Energy Cess Valid on Coal Produced Before GST, Even After Repeal; Limited to Normal Limitation Period.
January 30, 2024 Case Laws Central Excise AT

Penalty on Director Overturned Due to Insufficient Evidence and Lack of Cross-Examination Under Central Excise Act.
January 30, 2024 Case Laws Central Excise AT

Tribunal Reviews Document Admissibility in Alleged Duty Evasion of Sponge Iron Through Undervaluation and Clandestine Clearance.
January 30, 2024 Case Laws VAT and Sales Tax HC

Registration Canceled Retroactively; Appeal Inapplicable, Revision Required Under VAT Act Section 75(1)(b.
January 30, 2024 Case Laws Indian Laws SC

Supreme Court denies default bail for accused in Dewan Housing case; chargesheet filed on time and cognizance taken.
January 29, 2024 Case Laws GST HC

Penalty Overturned for Delayed e-Way Bill; Court Orders Tax Refund Due to Lack of Tax Evasion Intent Evidence.
January 29, 2024 Case Laws GST HC

Time Limit Extension for Appeals u/ss 73 & 74; Excludes Sections 129 & 130, CBIC to Address Issue.
January 29, 2024 Case Laws GST HC

No Penalties for E-way Bill Errors Without Tax Evasion Intent, Court Rules on Section 129 and Rule 138.
January 29, 2024 Case Laws GST HC

Tax Assessment Order Quashed Due to Lack of Response Opportunity; Case Remanded for Reconsideration.
January 29, 2024 Case Laws GST HC

GST Registration Cancellation Overturned: Original Order Flawed by Contradictory Statements, New Proceedings Ordered.
January 29, 2024 Case Laws GST HC

GST Registration Cancelled Retroactively; Must Meet Objective Criteria Beyond Non-Filing. Petitioner to File Returns, Settle Dues.
January 29, 2024 Case Laws GST HC

Audit Report Quashed for Ignoring Petitioner's Response; Court Orders Reassessment Under GST Rules.
January 29, 2024 Case Laws Income Tax HC

Reassessment Requires New Evidence, Not Just Opinion Change; Notice Quashed Due to Lack of Income Escapement Proof.
January 29, 2024 Case Laws Income Tax HC

Taxpayer Granted Penalty Immunity for Compliance and Transparency Under Income Tax Act Sections 270AA & 270A.
January 29, 2024 Case Laws Income Tax HC

Court Orders Acceptance of Declaration Under Vivad Se Vishwas Act; Emphasizes Compliance and Resolving Technical Issues.
January 29, 2024 Case Laws Income Tax HC

Reassessment Notices to Deceased Individuals Void Under Income Tax Act: Must Target Living Heirs.
January 29, 2024 Case Laws Income Tax AT

Tax Additions Unjustified for Share Premiums Based on Recognized Valuation Methods Without Evidence of Manipulation.
January 29, 2024 Case Laws Income Tax AT

Tribunal Orders Reconsideration of Unutilized Fund Taxability u/ss 11(2) & 11(3), Ensures Fair Assessee Hearing.
January 29, 2024 Case Laws Income Tax AT

Taxpayer Wins DDT Credit Adjustment; AO's Error Corrected in Computation of Dividend Distribution Tax Payable.
January 29, 2024 Case Laws Income Tax AT

Warranty Claims Deductible Under Income Tax Act with Reasonable Estimation; Unused Provisions Taxed at Period End.
January 29, 2024 Case Laws Customs HC

Revenue Officer Faces FIR in Duty Evasion Case; Investigations Urged to Uncover Full Scope While Protecting Uncharged Individuals.
January 29, 2024 Case Laws Customs AT

Penalties Reduced in Fraudulent Duty Drawback Case Due to Disproportionate Initial Sanction.
January 29, 2024 Case Laws Customs AT

Tribunal Overturns Rejection of Export Value for Sub-Standard Garments; Intelligence Insufficient for Doubt.
January 29, 2024 Case Laws Customs AT

Confiscation, fines, and penalties require specific provision breaches; accurate classification by importers isn't enough.
January 29, 2024 Case Laws Customs AT

Refund Claim Denied: Customs Duty Burden on Buyer Confirmed, Unjust Enrichment Principles Applied Under Customs Act.

123 4 5 6........ 14

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