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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 151 to 200 of 5999 Records

1 2 345 6 7 8........ 120

February 24, 2024 Case Laws Customs

Classification of ‘NIKON Camera Model N2120’ with standard accessories - Classification under CTH 8525 89 00 with benefit of Notification No. 50/2017-Cus - The applicant....
February 24, 2024 Case Laws Service Tax

Condonation of delay in filing appeal before the Commissioner (Appeals) - Dismissal of appeal on the ground that the appeal was delayed by thirty three days - exclusion.....
February 24, 2024 Case Laws Service Tax

Extended period of limitation - liability of a subcontractor to pay service tax - The High court concluded that the interpretation issue regarding subcontractor......
February 24, 2024 Case Laws Service Tax

Levy of service tax - body corporate - interest income under the head “Lease and Equipment Finance Income” - interest income-rental - interest income-funding - The......
February 23, 2024 Case Laws GST

Validity of assessment order and bank attachment order - Input Tax Credit (ITC) availed of by the petitioner was reversed on the ground that three suppliers had issued......
February 23, 2024 Case Laws GST

Levy of penalty - no E-Way Bill, invoice and bilty were present in the vehicle carrying the goods - onus to prove (shifting burden) - The High court held that the......
February 23, 2024 Case Laws GST

Rejection of ITC claim solely on the ground that the petitioner had not claimed ITC in the GSTR-3B returns - The High court quashes the impugned orders and remands the......
February 23, 2024 Case Laws GST

Refund claim - export of service - zero rated supply - receipt in convertible foreign exchange - Amount received through Paypal in Indian currency - The High Court......
February 23, 2024 Case Laws GST

Provisional attachment of bank accounts - The appeal is allowed, and the order dismissing the writ petition is set aside. The provisional attachment orders are revoked,.....
February 23, 2024 Case Laws Income Tax

Benefit of Vivad se Vishwas Scheme - The High held that, once the respondents had taken the principled position that the VSV Act would apply even in those matters where.....
February 23, 2024 Case Laws Income Tax

Recovery proceedings - Attachment of assets of the 4th respondent - alienation/transfer as contrary to section 281 of IT Act - claim of ownership of the property - void.....
February 23, 2024 Case Laws Income Tax

Income recognition - advances received from clients - AO observed that “out of pocket expenses” had been exclusively kept out of the books and on reimbursement of the......
February 23, 2024 Case Laws Income Tax

Penalty u/sec. 271(1)(c) - income disclosed in search action - Ex-parte order - The Tribunal observed that the assessee admitted to suppressed receipts, which were......
February 23, 2024 Case Laws Income Tax

Unexplained money - proof of source cash deposited in bank account - proof of cash on hand - the Tribunal noted a lack of clear reasoning in rejecting the assessee's......
February 23, 2024 Case Laws Income Tax

Penalty u/s 271D / 271E - violation of provisions of Sec.269SS and 269T - basis of presumption u/s 132(4A) - Period of limitation - The Tribunal found that the penalty......
February 23, 2024 Case Laws Income Tax

Territorial jurisdiction of AO - Validity of notice issued u/s 143(2) and assessment completed by ACIT, Circle-3, Deoghar - Whether curable defect u/s 292BB? - The ITAT.....
February 23, 2024 Case Laws Income Tax

Fringe Benefit Tax (“FBT”) - business promotion expenses treated as fringe benefit accorded by the assessee to its employees - the expenses are incurred by field staff......
February 23, 2024 Case Laws Customs

Prayer for a direction extending the validity period of Duty Credit Certificate by a period of 15 years - permit use of the Duty Credit Certificate to defray I.G.S.T and....
February 23, 2024 Case Laws Customs

Whether the confessional statement of the appellant given to the Customs officers u/s 108 of the Customs Act, 1962 though retracted at a later stage, is admissible in......
February 23, 2024 Case Laws Customs

Mis-declaration - Imported goods declared as Indonesia Robusta Coffee - 100% EOU - Goods imported was Coffee husk and not Coffee beans - The High Court observed that,......
February 23, 2024 Case Laws Customs

Conversion of Shipping bill under Drawback scheme to Advance Authorisation scheme - Condition provided in Board's Circular No. 36/2010 - Payment of customs duties on......
February 23, 2024 Case Laws Customs

100% EOU - Classification of goods - Bill of Entry describes the goods as ‘Indonesia robusta coffee beans’ - On examination found to be Coffee husk/bits - Denial from......
February 23, 2024 Case Laws Customs

Valuation of imported goods under Rule 9 and 10(1)(c) - addition of payment made towards royalty -100% subsidy of foreign supplier - Related party - The CESTAT observed.....
February 23, 2024 Case Laws Companies Law

Prayer for being excused of any criminal liability and relieved of the alleged defaults complained of by the Registrar of Companies (ROC) - section 463(2) of the......
February 23, 2024 Case Laws Insolvency and Bankruptcy

Challenge to direction that entire cost be paid by the Applicant/Appellant - Admission of CIRP set aside - Corporate Debtor was NBFC - NCLAT observed that, in a......
February 23, 2024 Case Laws Insolvency and Bankruptcy

Prayer for condonation of delay of 1197 days and admission of the claim - The appellants argue that their claims should be considered despite the approval of the......
February 23, 2024 Case Laws Money Laundering

Grant of anticipatory bail - money laundering - sale of fake Remdesivir injections to earn huge money from Covid patients - proceeds of crime - Considering the money......
February 23, 2024 Case Laws Money Laundering

Money Laundering - predicate/scheduled offence - proceeds of crime - purchase of papers of Rajasthan Eligibility Examination for Teachers, 2021 (REET, 2021) and its......
February 23, 2024 Case Laws Service Tax

Attachment of property of the partnership firm - Recovery of Service post GST era - The High Court observed that, as regards taxes which had not been recovered, it......
February 23, 2024 Case Laws Service Tax

Appellant is a juridical person or not - Appellant can be treated as a “trust” or not - service provided to contributories or not - The High Court found that the......
February 23, 2024 Case Laws Service Tax

Classification of services - Security Services or not - full battalion of the Tripura State Rifles mainly for dedicated deployment to PSU for security services - The......
February 23, 2024 Case Laws Central Excise

Interest on delayed refund - period prior insertion of the Section 11BB of CEA - As the entire issue is in sequel of the Tribunal order directing payment of due interest....
February 23, 2024 Case Laws VAT and Sales Tax

Validity of grant of permission to the petitioner’s assessing authority, to re-assess the petitioner - The HC observed that, since, the assessing officer failed to make.....
February 23, 2024 Case Laws Indian Laws

Dishonour of Cheque - The High Court observed that, the presumption under Section 139 of the N.I. Act is a presumption of law, as distinguished from the presumption of......
February 22, 2024 Case Laws GST

Penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - goods detained on the ground that the goods were being transported on a vehicle different from....
February 22, 2024 Case Laws GST

Seeking grant of bail - availment of fake ITC - issuance of fake bills from seven firms managed by him and taking ITC through fake bills issued by fake firms created -......
February 22, 2024 Case Laws GST

Maintainability of appeal - appeal filed by the petitioner was dismissed on the ground of limitation - The High court concluded that the petitioner's appeal was filed......
February 22, 2024 Case Laws GST

Classification of goods - Crackle - The AAAR held that, the product by name "Crackle" manufactured and supplied by the appellant containing the ingredients Sugar, Cashew....
February 22, 2024 Case Laws GST

Industrial consumer or institutional consumer? - Trading of Food grains, Sugars, Edible Oils etc. (unbranded) - Levy of GST on goods supplied by the applicant through......
February 22, 2024 Case Laws GST

Classification of supply - supply of hiring services of air conditioning system and fire extinguishing system - The AAR observed that, there can be no dispute in this......
February 22, 2024 Case Laws GST

Levy of GST - export of pre-packaged and labelled rice Up to 25 Kgs, to foreign buyer - supply of pre-packaged and labelled Rice up to 25 Kgs, to exporter on “bill to......
February 22, 2024 Case Laws GST

Maintainability of Advance Ruling application - no question is found to have been raised by the applicant - The AAR states that since no questions were raised for......
February 22, 2024 Case Laws GST

Classification of supply - composite supply or not - Carbon credit trading - Support services to agriculture, forestry, fishing, animal husbandry - The AAR concluded......
February 22, 2024 Case Laws GST

Requirement of GST registration - dealing in brokerage of agricultural produce which is exempt - The AAR determined that the applicant's activities qualify as commission....
February 22, 2024 Case Laws GST

Levy of GST - Supply or not - compensation amounts such as liquidated damages/trade settlement/damages collected from the customers for non-performing of contractual......
February 22, 2024 Case Laws GST

Classification of goods - original car seat covers - The AAR ruled that, the original car seat covers which are manufactured and designed to permanently fit over the raw....
February 22, 2024 Case Laws GST

Classification of goods (micronutrient Fertilisers) - Mangala Borosan - Mangala G1 - Classifiable under Chapter Heading 3105 as Fertilisers or not - The AAR ruled that,.....
February 22, 2024 Case Laws Income Tax

Rectification application - Validity of Garnishee Notices for recovery of tax - contention of the writ petitioners that the Garnishee Notices had come to be issued even.....
February 22, 2024 Case Laws Income Tax

Validity of draft assessment order and final assessment order as barred by limitation u/s 153(2A) - Scope of the word “received” - Tribunal held the draft assessment......
February 22, 2024 Case Laws Income Tax

Taxability of salary income in India while rendering service in abroad - assessee is NRI - income accrued inside or outside India - assessee is a non-resident employee......

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