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Highlights / Annotations / Catch Notes For February of 2024

Home Highlights February February 2024 Year 2024

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Showing 1 to 50 of 774 Records

12 3 4 5........ 16

February 29, 2024 Case Laws Income Tax

Application u/s 197 for issuance of a Lower Deduction of Tax Certificate - The High Court observed that, a plain reading of Rule 28-AA makes it clear that the......
February 29, 2024 Case Laws GST

Refund of the amount of tax deposited by him on the cancelled (old) registration - inadvertent / bona fide error - The court concludes that the petitioner is entitled to....
February 29, 2024 Case Laws GST

Condonation of delay in filing appeal before the appellate authority - Delay of 73 days - The High court dismissed the writ petition, finding it devoid of merit. It......
February 29, 2024 Case Laws GST

Classification of service - provision of service including supply of material amounting to transfer of property in goods - The Authority determined that the specific......
February 29, 2024 Case Laws GST

Scope of Advance Ruling application - classification of product Keer Kokil - The AAR had classified "Keer Kokil" as 'unmanufactured tobacco' under CTH 24012090,......
February 29, 2024 Case Laws GST

Scope of Advance Ruling - The appellant sought clarification on the classification of the service recipient, Jaipur Vidyut Vitran Nigam Limited (JVVNL), as a "Government....
February 29, 2024 Case Laws GST

Classification and rate of GST - parts of fuel injection pumps - Application of General Rules for Interpretation (GRI), along with the Customs Tariff Act and HSN......
February 29, 2024 Case Laws GST

Availment of ITC of differential IGST paid post on-site audit by Customs authorities - To be treated as voluntary paid or not - The AAR ruled that the differential IGST.....
February 29, 2024 Case Laws GST

Appropriate classification of the product ‘Clear Bloat Glass’, which is imported and traded by the Applicant - The AAR emphasized that the tin layer in float glass was......
February 29, 2024 Case Laws GST

Classification of the services - bio-mining and waste remediation services - The AAR ruled that the services were classified under SAC 9994, which encompasses sewage and....
February 29, 2024 Case Laws GST

Classification of supply - supply of service or not - activity of supply of food by the Applicant - Tariff/Service code - restaurant service or Outdoor Catering Service?....
February 29, 2024 Case Laws Income Tax

Validity of reassessment order - Notice sent on wrong (old) E-mail ID - The petitioner company had two email addresses, one used until 2019 and another operational since....
February 29, 2024 Case Laws Income Tax

Bad Debts - Loans advanced to the Group Company utilized for purchase of properties and shares - The High court holds that it's not necessary for the assessee to......
February 29, 2024 Case Laws Income Tax

TDS u/s 194I or 194C - storage charges paid by assessee - TDS @ 20% - The ITAT concluded that assessee is liable to deduct Tax at Source u/s 194C - The High court......
February 29, 2024 Case Laws Income Tax

Unexplained cash credits u/s 68 - Interest expenditure debited as interest on securities - allegation of involvement in multi crore securities transactions scam of......
February 29, 2024 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - Onus to prove - The High court noted that the assessee had provided sufficient evidence, including bank statements, cash-flow....
February 29, 2024 Case Laws Income Tax

Non following Procedure laid down u/s 144C - Action of the AO/NeAC not proposing all the variation in the Draft Assessment Order - The Tribunal agrees with the......
February 29, 2024 Case Laws Income Tax

TP Adjustment - interest charged on foreign currency loan - The Tribunal ruled in favor of the Assessee, finding that the interest charged on the loan to its Associated.....
February 29, 2024 Case Laws Income Tax

Addition based on entries appearing in a diary seized from the assessee - Penalty proceedings u/s. 269SS, 269T and 271AAB - The CIT(A) held that the AO's findings were......
February 29, 2024 Case Laws Income Tax

Revision u/s 263 - The ITAT observed that there was no evidence of lack of enquiry by the Assessing Officer regarding the claim of deduction under Section 57. The case......
February 29, 2024 Case Laws Income Tax

Scope of Limited Scrutiny - Accrual of income - Addition towards advance fees and deposits from old students - AO attempt to convert limited scrutiny into complete......
February 29, 2024 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - capital contribution in cash by the partners - While deleting the additions, the Tribunal held that, if the Ld. AO was not......
February 29, 2024 Case Laws Income Tax

Condonation of delay in filing the appeal - delay of 326 days - sufficient cause - After considering the arguments and perusing the materials, the Tribunal found that......
February 29, 2024 Case Laws Income Tax

Non-prosecution of appeal by assessee - Undisclosed investment - as alleged assessee could not prove identity, genuineness of the transaction and creditworthiness of the....
February 29, 2024 Case Laws Income Tax

Addition on the account of Section 24 v/s business head u/s 37 - interest paid on housing loan - The ITAT upheld the CIT(A)'s decision, stating that if the interest is......
February 29, 2024 Case Laws Income Tax

Addition u/s 69 - repayments of loan/creditor - The ITAT held that the loans were duly recorded in the books of accounts and repayments were made through banking......
February 29, 2024 Case Laws Customs

Grant of Advance Authorisation - export of goods - Fulfilment of Export Obligation or not - The High court examined the redemption letter dated 18.11.2020, which......
February 29, 2024 Case Laws Customs

Recovery of Duty drawback - period for realization of export proceeds - The High court acknowledges the prima facie evidence provided by the petitioner, indicating......
February 29, 2024 Case Laws Customs

Seeking pre-arrest bail -The court dismissed the application for anticipatory bail, emphasizing that the summons issued under Section 108 of the Customs Act were for......
February 29, 2024 Case Laws Customs

Levy of Social Welfare Surcharge (SWS) on Goods Imported under MEIS Scheme - Benefit of Exemption Notification No. 32/2005-Cus. - benefit of Zero duty SWS - The Tribunal....
February 29, 2024 Case Laws Customs

Denial the benefit of the exemption notification no. 45/2017-Cus and 46/2017-Cus - Re-importation of the goods - The appellant exported goods to Thailand but faced......
February 29, 2024 Case Laws Customs

Liability of Custodian to pay demand duty - Goods lost from the custody of the custodian, CONCOR - CONCOR, as the custodian, was held liable for the duty on the pilfered....
February 29, 2024 Case Laws Customs

Classification of imported goods - rods or wires - Polycab-wires - Extended Period of limitation - Levy of penalty - The tribunal held that there was no suppression of......
February 29, 2024 Case Laws Insolvency and Bankruptcy

Condonation of delay in filing the Appeal - The Tribunal observed that their jurisdiction to condone the delay was limited to 15 days after the expiry of the limitation.....
February 29, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - time limitation - personal guarantors - It is submitted that Adjudicating Authority cannot be used as a Forum to recover a time barred debt - The......
February 29, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - liability of Guarantor of loan - acknowledgment of debt by the Principal Borrower shall be binding on the Guarantor or not - The Tribunal found no......
February 29, 2024 Case Laws Insolvency and Bankruptcy

Improper handling of Resolution Plan - Respondent No.1 alleges that the Resolution Professional (RP) violated the process by opening a sealed cover containing the plan......
February 29, 2024 Case Laws Service Tax

Recovery of service tax with interest and penalty - entitlement to the benefit of the VCES Scheme -Despite directions from the Commissioner (Appeals) to produce......
February 29, 2024 Case Laws Service Tax

The Tribunal examines whether the services provided by the OLSPs to the Appellant fall under the category of "Business Auxiliary Service" as defined in the Finance Act,.....
February 29, 2024 Case Laws Service Tax

Classification of service - development of a market at Biocholim and Ponda for the Goa State Urban Development Agency - works contract service or not - The CESTAT noted.....
February 29, 2024 Case Laws Central Excise

CENVAT Credit - duty paying documents - The Tribunal concludes that the Assessee's claim for CENVAT Credit is not valid, as the inputs claimed to have been purchased......
February 29, 2024 Case Laws Central Excise

CENVAT Credit - input services - The CESTAT finds that the refilling activity does constitute manufacturing, as affirmed by the Original Authority. - The Tribunal also......
February 29, 2024 Case Laws VAT and Sales Tax

Rectification of mistake - Refusal to exercise the jurisdiction under Section 31 of the U.P. V.A.T. Act, 2008 - Section 31 of the U.P. V.A.T. Act, 2008, does not impose.....
February 29, 2024 Case Laws Indian Laws

Wrongful representation of poor landless slum dwellers - The High court found that these petitioners, by virtue of their economic status, property ownership, and......
February 29, 2024 Case Laws Indian Laws

Dishonour of Cheque - non-application of mind - The High Court highlighted the presumption in favor of the complainant under Section 139 of the N.I. Act and affirmed the....
February 29, 2024 Case Laws Indian Laws

Dishonour of Cheque - Liability of a Director - principles of vicarious liability - petitioner had already resigned on 15.03.2014 as Director of the Company and was......
February 28, 2024 Case Laws GST

Violation of principles of natural justice - Non-service of SCN - The high court quashes the impugned assessment order and remands the matter for reconsideration under......
February 28, 2024 Case Laws GST

Violation of principles of natural justice - Validity of assessment order - The High court notes that while the petitioner filed a final return after the cancellation of....
February 28, 2024 Case Laws GST

Duty Free Shops (DFS) at airports and various government authorities - Refund of amount collected by respondents No.3 and 4 (AAI) on wrongful application of CGST Act,......
February 28, 2024 Case Laws Income Tax

Offence u/s 276CC - petitioner prime facie found that the non-filing of the return was wilfull - Economic Offences - The petitioner's argument that the tax liability was....

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