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Highlights / Annotations / Catch Notes For December of 2024

Home Highlights December December 2024 Year 2024

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Showing 151 to 200 of 890 Records

1 2 345 6 7 8........ 18

December 26, 2024 Case Laws Income Tax AT

TP adjustment upheld; tax treaty benefit denied; mirror ALP rejected; receipts taxable on receipt basis; software, services income non-taxable.
December 26, 2024 Case Laws Customs SC

Imported natural Rutile/Leucoxene Sand reclassified as concentrates, not ores - ineligible for ore exemptions. Tribunal remanded for fresh consideration.
December 26, 2024 Case Laws Customs DSC

Duty Evasion Case: Court Allows New Evidence Despite Delay, Imposes Cost on Agency for Lapses.
December 26, 2024 Case Laws Companies Law AT

Membership dispute: Company ousts member in 2012, fails to challenge decision until 2023.
December 26, 2024 Case Laws IBC HC

Ex-management's pre-insolvency offenses pardoned post resolution plan approval under IBC Section 32A.
December 26, 2024 Case Laws IBC AT

Resolution Professional's Authority Affirmed: NCLAT Dismisses Appeal on CIRP Withdrawal Under IBC Section 12A.
December 26, 2024 Case Laws IBC AT

Limitation period starts from issuing SARFAESI notice, not OTS decree - NCLAT on IBC case.
December 26, 2024 Case Laws FEMA HC

Enforcement action quashed due to delay, remanded for fresh hearing within 3 months.
December 26, 2024 Case Laws Service Tax AT

No illegal collection of service tax from sub-agents; shared tax burden on commission.
December 26, 2024 Case Laws Service Tax AT

Contractor's sub-contracted works not exempt from service tax under dam construction notification.
December 26, 2024 Case Laws Service Tax AT

Service tax demand remanded for fresh adjudication on new grounds raised by assessee after part-payment.
December 26, 2024 Case Laws VAT / Sales Tax HC

Helicopter leasing not 'deemed sale' under CST Act, rules HC on effective control test.
December 26, 2024 Case Laws VAT / Sales Tax AT

Liquor transfers to depots in Bihar & Jharkhand are inter-state stock transfers, not supply - No CST payable.
December 26, 2024 Case Laws Indian Laws SC

Non-compliance with early disposal of seized contraband can't lead to bail/acquittal if seizure lawful. Presumption applies until rebutted.
December 26, 2024 Case Laws Indian Laws SC

Signatory not Drawer for Company's Cheque Bounce Case under NI Act.
December 26, 2024 Case Laws Indian Laws HC

Summoning order quashed, IRP in control post CIRP; Cheques dishonoured during moratorium, no vicarious liability for petitioners under NI Act.
December 26, 2024 Case Laws Indian Laws HC

Police failed to inform grounds of arrest in writing, court orders release despite merits of case.
December 24, 2024 Circulars Customs

Single window for voluntary self-payments replaces manual challans for customs duties & taxes.
December 24, 2024 Circulars GST - States

GST rates revised for snacks, AC units, & vehicle seats. Snacks 12%, Rail AC 28%, Two-wheeler seats 28%, Four-wheeler seats 28% from Oct 2024.
December 24, 2024 Circulars GST - States

University Affiliation Services Taxable at 18% GST; Flying Courses Exempt; Helicopter Transport Taxed at 5% or 18% Based on Service.
December 24, 2024 Case Laws GST HC

High Court quashes late fee order on delayed GST returns before 01.04.2023, extends amnesty benefit for filings till 30.06.2023.
December 24, 2024 Case Laws GST HC

Stock transfer hiccup: Goods hauled despite e-way bill discrepancy, HC vindicates owner's rights.
December 24, 2024 Case Laws GST HC

Interim bail in GST evasion case due to lack of tax liability determination & cooperation.
December 24, 2024 Case Laws GST HC

High Court upholds show cause notice against firms involved in generating fake input tax credit through circular trading (2017-2022).
December 24, 2024 Case Laws GST HC

Validity of GST Act section 174(2) on hold pending Supreme Court decision in X v. Y case.
December 24, 2024 Case Laws GST HC

Appellate authority must examine appeal merits even if documents not provided.
December 24, 2024 Case Laws GST AAAR

Goods Transfer in FTWZ to DTA Classified as "Supply" Under CGST Act; IGST Applicable, No Input Tax Credit Reversal Needed.
December 24, 2024 Case Laws Income Tax HC

Interest Income from Pre-Operational Deposits Tied to Capital Costs, Not Taxable as Other Income, Court Decides.
December 24, 2024 Case Laws Income Tax HC

Reopening tax assessment quashed for lack of fresh evidence, AO merely changed opinion on existing material.
December 24, 2024 Case Laws Income Tax HC

Landmark firm's plea for compounding tax offences rejected, HC allows fresh consideration.
December 24, 2024 Case Laws Income Tax AT

Excess & short stock during survey: 50% benefit on excess stock; 12.72% GP rate on short stock.
December 24, 2024 Case Laws Income Tax AT

Huge share trade profits alone don't make scrips penny stocks; Revenue failed to prove dubious transactions.
December 24, 2024 Case Laws Income Tax AT

Tax deduction disallowance u/s 14A accepted by AO; revisionary authority can't substitute satisfaction without inquiry.
December 24, 2024 Case Laws Income Tax AT

Interest expense on unsecured loans allowed; nexus proven between borrowings & interest income.
December 24, 2024 Case Laws Customs HC

Customs notice quashed due to 8-year delay in adjudication despite importer's reply.
December 24, 2024 Case Laws Customs AT

Imported metal items classified as ingots/flats, not scrap - higher duty upheld despite appeal.
December 24, 2024 Case Laws Customs AT

Customs Tribunal Classifies Digging Spades Correctly, Overturning Previous Ruling on Exporter Liability and FOB Value.
December 24, 2024 Case Laws Companies Law HC

Judges Protection Act upheld; non-payment is default for insolvency; no forum shopping; cost imposed on petitioner.
December 24, 2024 Case Laws Companies Law HC

Land dispute lost for defunct firm: Court bars claim, upholds trespassers' possession. Costs imposed on struck-off company's rep.
December 24, 2024 Case Laws IBC HC

Insolvency Professional suspended for related party dealings & unauthorized valuation report submission.
December 24, 2024 Case Laws IBC AT

Appellate authority dismisses appeal for 156-day refiling delay, citing insufficient justification and IBC's strict timelines.
December 24, 2024 Case Laws IBC AT

Unsuccessful bidder's challenge to approved resolution plan dismissed due to lack of locus standi.
December 24, 2024 Case Laws Service Tax AT

Service tax demands for site formation and mining services ruled unsustainable; interest and penalties set aside.
December 24, 2024 Case Laws Service Tax AT

Services to Overseas Universities Classified as 'Export,' Not 'Intermediary'; No Service Tax Liability, Appeal Allowed.
December 24, 2024 Case Laws Central Excise AT

Excise Duty Overpayments and Short Payments Resolved: No Fraud, Leniency on Limitation Period.
December 24, 2024 Case Laws Indian Laws SC

Apex court reverses High Court's premature discharge; says charge framing needs only prima facie case, not clinching evidence.
December 23, 2024 Circulars Customs

Customs Eases Storage Insurance & Bonding Requirements for Authorized Logistics Operators.
December 23, 2024 Circulars DGFT

Govt. delays enhanced eCoO 2.0 system launch for Preferential Certificates, mandatory e-filing of Non-Preferential CoO from Jan 2025. .0.
December 23, 2024 Circulars Customs

Digitization of Customs Bonded Warehouse Procedures via ICEGATE.
December 23, 2024 Circulars SEBI

Listed cos' key compliance rules consolidated - SEBI Master Circular on LODR Regulations.

1 2 345 6 7 8........ 18

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