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Highlights / Annotations / Catch Notes For December of 2024

Home Highlights December December 2024 Year 2024

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Showing 551 to 600 of 890 Records

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December 11, 2024 Case Laws GST HC

Bogus Invoicing Scam: Bail Granted in Fake Firms Case.
December 11, 2024 Case Laws GST HC

Refund claim for IGST dismissed due to lack of territorial jurisdiction.
December 11, 2024 Case Laws GST HC

High court directs taxpayer to fulfill pre-deposit conditions, exhaust alternate remedies before challenging tax order.
December 11, 2024 Case Laws GST HC

Excessive tax payment rectified, refund granted for GST return error.
December 11, 2024 Case Laws GST HC

Court Overturns GST Registration Cancellation Due to Lack of Evidence, Orders from 2022 and 2024 Nullified.
December 11, 2024 Case Laws GST HC

Applicability of penalty under GST law questioned for GSTR mismatch without fraud allegations.
December 11, 2024 Case Laws GST HC

Transitional CENVAT credit allowed for claiming GST refund despite delay in Form GST TRAN-1 processing.
December 11, 2024 Case Laws Income Tax HC

Derivative trades on stock exchange not speculative, losses allowed set-off against business profits.
December 11, 2024 Case Laws Customs AT

Customs duty reassessment: Air freight cap breached, matter remanded.
December 11, 2024 Case Laws Income Tax HC

Penalty order quashed for lack of hearing opportunity; remanded for fresh order after granting hearing.
December 11, 2024 Case Laws Income Tax HC

Reassessment Notice Invalid: Officer's Reopening of Case Lacked Jurisdiction, Constituted Mere Change of Opinion.
December 11, 2024 Case Laws Income Tax HC

Excessive delay excused: High Court overturns Tribunal's refusal to admit 2208-day late appeal.
December 11, 2024 Case Laws Income Tax HC

Sale transaction complete in AY 2005-06, registered later; reassessment invalid for AY 2006-07 as no sale that year.
December 11, 2024 Case Laws Income Tax AT

Tribunal Upholds 30% Penalty for Undisclosed Income; Assessee's Arguments on Section 271AAB Rejected Due to Evidence.
December 11, 2024 Case Laws Income Tax AT

Tax Tribunal Sides with Taxpayer, Validates Stock Option Losses Amid Speculative Disallowance by Tax Authorities.
December 11, 2024 Case Laws Income Tax AT

Tribunal upholds validity of approval under Income Tax Act, dismisses appeal due to lack of evidence.
December 11, 2024 Case Laws Income Tax AT

The bad debt was allowed as a deduction being part of the assessee's business.
December 11, 2024 Case Laws Income Tax AT

Tax Tribunal Remands Case for Further Review on Arm's Length Price Due to Insufficient Comparable Data by Assessee.
December 11, 2024 Case Laws Income Tax AT

Foreign Travel Expenses Disallowance Overturned; Assessee Liable for Section 234B Interest on Tax Shortfall.
December 11, 2024 Case Laws Income Tax AT

Tax Tribunal Rules on Power Transfer Pricing & Donation Deduction; Clarifies Section 80-IA & Remands Section 80G Issue for Review.
December 11, 2024 Case Laws Customs HC

Tariff Quota Allocation Revision Lacks Due Process, Court Orders Review.
December 11, 2024 Case Laws Customs HC

DRI had jurisdiction to issue show cause notice under Customs Act, as per Supreme Court ruling. Case restored for adjudication.
December 11, 2024 Case Laws Customs AT

Tribunal Restores Customs Broker License, Imposes Rs. 5,000 Penalty for Document Handling Lapses Under CBLR 2018.
December 11, 2024 Case Laws Customs AT

Tribunal Rules Revenue Must Prove Misconduct for Duty Recovery; Dismisses Penalties and Upholds Exporters' Appeals.
December 11, 2024 Case Laws Companies Law HC

Appellants' Preferential Payment Claim Rejected; Must Join Creditors for Dividends in Company Wind-Up Proceedings.
December 11, 2024 Case Laws SEBI HC

High Court Dismisses Challenge to SEBI Notice; Allows Defenses to Be Raised Before SEBI, Stresses Fairness and Timeliness.
December 11, 2024 Case Laws IBC AT

Creditor relinquishes security interest due to non-payment of liquidation costs, NCLAT upholds order.
December 11, 2024 Case Laws FEMA AT

Company successfully appealed against forex penalty for import documents lapse; benefit of doubt given for bank's role.
December 11, 2024 Case Laws Service Tax HC

Tax relief amid COVID-19: Court allows belated payment under amnesty scheme.
December 11, 2024 Case Laws Service Tax AT

Refund Granted for Ocean Freight Service Tax: CESTAT Upholds Commissioner Decision, Rejects Revenue's Appeal.
December 11, 2024 Case Laws Central Excise AT

Tribunal Rules Undervaluation and Shortage Claims Unsustainable; CENVAT Credits Allowed, No Penalties Imposed.
December 11, 2024 Case Laws Central Excise AT

Tribunal quashes excise duty demand citing no suppression of facts or intent to evade.
December 11, 2024 Case Laws Central Excise AT

Excise Appeal Rejected: Mandatory Pre-Deposit Requirement Not Met.
December 11, 2024 Case Laws Indian Laws HC

Cheque dishonour dispute resolved through settlement, compounding offence allowed even post-conviction.
December 10, 2024 News GST

GSTR-9 Annual Return and GST reporting: Handling mismatches between auto-populated 8A & 8C.
December 10, 2024 Circulars DGFT

DGFT Launches Enhanced eCoO 2.0 System for Exporters with New Features and Improved Certification Process.
December 10, 2024 Circulars SEBI

Merchant bankers to upload due diligence records for public issues on online platform for SEBI access.
December 10, 2024 Notifications Money Laundering

Central Government Appoints Special Public Prosecutors Across India for Money Laundering Cases Until 2027.
December 10, 2024 Notifications Money Laundering

Govt appoints Deputy/Asst Legal Advisors as Special Public Prosecutors for Enforcement Directorate cases across India.
December 10, 2024 Notifications SEBI

SEBI Amends Rules for Quick Action Against Intermediaries: New Summary Proceedings for Expulsion, Fee Default, More.
December 10, 2024 Notifications SEBI

Insider Trading Rules Expanded: Wider Definition of "Insiders" and Burden of Proof Shifted to Alleging Party.
December 10, 2024 Notifications DGFT

Govt extends Broken Rice export deadline for Senegal & Gambia via NCEL until Jan 2025 under FTP 2023.
December 10, 2024 Case Laws Income Tax AT

TDS amount shown in Form 26AS treated as 'Income from Other Sources'; Interest can't be excluded citing diff. accounting system.
December 10, 2024 Case Laws Income Tax AT

Determining arm's length price: Excluding functionally incomparable companies, including similar ones.
December 10, 2024 Case Laws GST HC

Tax Authority's Negative Blocking of Taxpayer's Credit Ledger Struck Down.
December 10, 2024 Case Laws GST HC

Charitable institution's income prima facie not taxable under CGST Act for lack of business activities.
December 10, 2024 Case Laws GST HC

High Court Allows Retrospective GST Refunds; Rules Amendment to Refund Formula Clarificatory, Dismissing Prospective Limits.
December 10, 2024 Case Laws GST HC

High Court allows Input Tax Credit claim despite e-way bill mismatch; directs to pay remaining tax within 2 weeks.
December 10, 2024 Case Laws Income Tax HC

Court Invalidates Transfer Order for Breaching Natural Justice in Income Tax Case; Lack of Fair Hearing and Justification Cited.
December 10, 2024 Case Laws Income Tax HC

High Court Affirms Tribunal's Decision on Legitimacy of Cash Credits but Invalidates Income Additions Lacking Evidence.

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