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Highlights / Annotations / Catch Notes For February of 2024

Home Highlights February February 2024 Year 2024

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Showing 551 to 600 of 774 Records

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February 9, 2024 Case Laws Customs

Imposition of detriment / penalty u/s 114 of Customs Act, 1962 - customs broker - Tribunal observed that, the fastening of penalty was on account of confiscation solely.....
February 9, 2024 Case Laws Customs

Quantum of penalty - Absolute confiscation - Smuggling of Gold Bars - prohibited goods or not - The Tribunal, accepting the arguments of revenue, held that, since no......
February 9, 2024 Case Laws Companies Law

Seeking winding up of the respondent company - inability to pay debts - disobedience of the orders of the Court - The court found the winding-up proceedings to be......
February 9, 2024 Case Laws Money Laundering

Seeking grant of regular bail - Money Laundering - Allegation of indulging in paper/bogus sales and purchase of goods, even though there was no actual movement of goods.....
February 9, 2024 Case Laws Service Tax

Exemption from Service Tax - Advertisement Agency Service - Selling of Space - The Tribunal held that the appellant's activities did not constitute 'Advertising Agency'.....
February 9, 2024 Case Laws Central Excise

Clandestine removal - Tar Catcher - The tribunal found that the statements were relied upon as corroborative evidences and the cross-examination of witnesses who made......
February 9, 2024 Case Laws Central Excise

SSI Exemption - Determination of turnover / value of first clarence - The Tribunal held that the value of clearances made by paying duty at the normal rate should not be....
February 9, 2024 Case Laws Central Excise

Interest on delayed payment of oil cess - The tribunal concludes that interest cannot be charged on delayed payment of oil cess under Section 11AB of the Central Excise.....
February 8, 2024 Case Laws GST

Detention of goods - penalty order - Part B of the E-Way Bill was not filled up - The High court observed that the department failed to prove any intention on the......
February 8, 2024 Case Laws GST

Condonation of delay in filing appeal before the Appellate Authority - Petitioner filed the appeal within time along with a scanned copy of Order-in-Original as an......
February 8, 2024 Case Laws GST

Cancellation of GST registration of the Petitioner with retrospective effect - The High Court held that, Cancelling registration with retrospective effect affects......
February 8, 2024 Case Laws GST

Condonation of delay in filing the revocation application - Revocation of cancellation of registration - The High Court condoned the delay subject to the Petitioner......
February 8, 2024 Case Laws GST

Profiteering - supply of “Services by way of admission to exhibition of cinematography films”. - The Commission concluded that there was no 'Exception Category' of......
February 8, 2024 Case Laws GST

Profiteering - residential flats and commercial shops - The Commission found that the Respondent had not profiteered through additional ITC in respect of the project......
February 8, 2024 Case Laws Income Tax

Characterization of receipt - sales tax subsidy - The supreme court held that, we are conscious of the fact that this Court while dismissing the Civil Appeal which arose....
February 8, 2024 Case Laws Income Tax

Offence punishable u/s 276C(2) r.w.s. 278B of the Income Tax Act - Delay of 8 years in payment of tax - willful attempt to evade the tax or not? - Tax liability declared....
February 8, 2024 Case Laws Income Tax

Assessment u/s 153A - completed assessment - As regards the stand of the respondent/revenue, that the appellant/assessee had refused to sign the consent form, Appellant.....
February 8, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - period of limitation - The High Court observed that, the three-year time period of A.Y 2016-17 had ended on 31.03.2020. Accordingly,......
February 8, 2024 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - order passed u/s 148A(d) - reason to believe - The High Court observed that, the assessing officer would state that no......
February 8, 2024 Case Laws Income Tax

Validity of reassessment proceedings - order passed u/s 148A(d) - the High Court observed that, While affirming the proposal in the show cause notice, the authorities......
February 8, 2024 Case Laws Income Tax

Addition u/s. 41(1) - Difference between the amount payable as per books of accounts and amount as per the confirmation received from the creditor - The High Court......
February 8, 2024 Case Laws Income Tax

Validity of reassessment proceedings u/s 147/148 - Unexplained cash credit and application of section 115BB - The ITAT while upheld the reassessment proceedings sicne AO....
February 8, 2024 Case Laws Income Tax

Treaty benefits - ‘gains from alienation of shares' - taxability or otherwise of capital gain from sale of equity shares under Article 13(4) of India-Mauritius DTAA -......
February 8, 2024 Case Laws Income Tax

TP adjustment - specified domestic transactions (SDT) - The ITAT held that since the provision (Section 92BA(i)) was omitted without a saving clause effective from......
February 8, 2024 Case Laws Income Tax

Validity of assessment u/s 144C - Whether the passing of the draft assessment order as prescribed under section 144C(1) of the Act is mandatory or not? -......
February 8, 2024 Case Laws Income Tax

Depreciation on right to collect toll tax on road developed by the Assessee - The Tribunal recognized the right to collect toll on roads developed by the appellant as a.....
February 8, 2024 Case Laws Income Tax

Revision u/s 263 by CIT - Irregular allowance of long-term capital loss wherein it has been held that the assessee has applied the cost of inflation index on foreign......
February 8, 2024 Case Laws Income Tax

Income from house property - Determining the ALV of flats disclosed in the stock in trade as per the Accounting standards and policies being fallowed consistently by the....
February 8, 2024 Case Laws Income Tax

Additions u/sec 68 in respect of sale of shares and u/sec 69 in respect of estimated commission expenditure - The Tribunal, relying upon the judicial precedents, found......
February 8, 2024 Case Laws Income Tax

Taxability of dividends - dividend is declared, distributed or paid by a domestic company to a non-resident shareholder(s) - The Tribunal held that, additional income......
February 8, 2024 Case Laws Customs

Effective Date of Notification - Prescribing tariff value prescribed therein, for the earlier import of R.B.D. Palmolein oil - The High Court noted that in an earlier......
February 8, 2024 Case Laws Customs

Release of goods - insecticides, pesticides and other agrochemicals including technical such as “Cyantraniliprole Technical” - Import through Port which is not a......
February 8, 2024 Case Laws Customs

Imposition of redemption fine and penalty - Overvaluation export of readymade garments - The CESTAT observed that, to ascertain the value of goods, the Revenue has done.....
February 8, 2024 Case Laws Customs

Imposition of penalty - Smuggling - Gold bars of foreign origin - illegally imported goods - CESTAT held that, once the two Appellants disputed the fact of recovery of......
February 8, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP u/s 7 of the IBC - financial debt or not - Period of limitation - Advance paid subject to execution of the share purchase agreement - NCLT rejected......
February 8, 2024 Case Laws Service Tax

Demand against Retention of the service tax collected on behalf of the principal by the petitioner/assessee - The High court found that the appellant had indeed remitted....
February 8, 2024 Case Laws Service Tax

Jurisdiction - competency of the Additional Commissioner to adjudicate and finalize the assessment - CESTAT held that, the Commissioner (Appeals) has also considered......
February 8, 2024 Case Laws Service Tax

Recovery of CENVAT Credit alongwith interest and penalty - input or not - pre-fabricated building green house shelter - used for providing the output service - The......
February 8, 2024 Case Laws Central Excise

Classification of Savoury Oats / Silk Oats - Following the judgment of Supreme Court [2015 (4) TMI 356 - SUPREME COURT], the CESTAT held that, The product Savoury Oats /....
February 8, 2024 Case Laws Central Excise

Refund of the CVD and SAD as the appellant did not avail Cenvat Credit - The appellant imported capital goods under EPCG scheme. As export obligation could not be......
February 8, 2024 Case Laws Central Excise

Cash Refund of Customs Duty / CVD - appellant could not avail the Cenat Credit - Section 142(3) of the CGST Act, 2017 - The Tribunal ruled in favor of the appellants,......
February 8, 2024 Case Laws Indian Laws

Declaring the account as "Fraud" - Following the decision of Supreme Court, the High Court held that, the lender banks should provide an opportunity to a borrower by......
February 7, 2024 Case Laws GST

Levy of penalty - at the time of detention was that one of the E-Way Bills had expired - The High court held that mens rea to evade tax is essential for imposing......
February 7, 2024 Case Laws GST

Levy of tax / penalty - error with regard to the address of the consignee in the E-Way Bill - The High court observes that in numerous judgments, it has been established....
February 7, 2024 Case Laws GST

Validity of demand of GST and denial of input tax credit (ITC) - The High Court held that, u/s 16 of the TNGST Act read with Rule 36 of the rules framed thereunder, the.....
February 7, 2024 Case Laws GST

Reversal of refund earlier granted to the petitioner - not affording any opportunity of hearing - Violation of provisions of section 75(4) of GST - Considering the fair.....
February 7, 2024 Case Laws GST

Violation of principles of natural justice - Matter of issues / delivering notice - The High Court observed that, at the same time, the Court cannot loose sight of the......
February 7, 2024 Case Laws Service Tax

Legal Services / Services of an Advocate - Recovery of Service Tax alongwith interest and penalty - The High Court observed that, as set out in the Notification, the......
February 7, 2024 Case Laws GST

Time Limitation - validity of orders passed by the 1st respondent u/s 73(9) of the Central Goods and Services Tax Act, 2017 - The High Court observed that, the......
February 7, 2024 Case Laws GST

Valuation u/s 15(3) - Validity of GST on volume discount - Petitioner submited that, GST is levied and paid on the entire invoice amount, which includes volume discount.....

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F: Transfer of ITC without filing ITC-02

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

A: Electronic Liability Register

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