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Highlights / Annotations / Catch Notes For March of 2024

Home Highlights March March 2024 Year 2024

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Showing 301 to 350 of 928 Records

1 ....3 4 5 678 9 10 11........ 19

March 21, 2024 Case Laws Income Tax HC

Reopening of assessment u/s 147 - notice issued u/s 148A(b) - fictitious short-term capital loss - wrongdoing by the mutual fund - The High court noted discrepancies in.....
March 21, 2024 Case Laws Income Tax HC

TP Adjustment - Excessive managerial remuneration to a related party - The High Court noted that the remuneration paid to the director had not been disputed by the......
March 21, 2024 Case Laws Income Tax HC

Disallowance of deduction u/s 80-IA(8) - computation of the market value or electricity - The High Court referred to a previous judgment and concluded that the market......
March 21, 2024 Case Laws Income Tax HC

Validity of order of ITAT allowing Applications filed u/s 254(2) - Rectification versus Review of order - TP Adjustment - The High court observed that the ITAT had......
March 21, 2024 Case Laws Income Tax HC

Refund of the amount as deposited by the assesse towards part payment of demand raised - Time limit for completion of assessment, reassessment and recomputation - The......
March 21, 2024 Case Laws Income Tax HC

TP Adjustment - Comparable selection - determination of arm’s length prices (ALP) - The High Court observed that the dissimilarity in products sold and their respective.....
March 21, 2024 Case Laws Income Tax AT

Penalty u/s 271D - Sale of property in cash - meaning of the term “specified sum” - The ITAT examined the definition of "specified sum" under Explanation (iv) to Section....
March 21, 2024 Case Laws Income Tax AT

Capital gain computation - Allowability of transfer expenses [brokerage, air tickets, hotel accommodation receipts, postal charges receipts, conveyance charges, lawyer......
March 21, 2024 Case Laws Income Tax AT

Rejection of the books of account of the assessee company u/s. 145(3) - Estimation of income - The ITAT found the rejection of books of accounts by the AO unjustified as....
March 21, 2024 Case Laws Income Tax AT

Revision u/s 263 - revision based on the audit objection - borrowed satisfaction - The ITAT noted that the AO had called for details and evidence from the appellant and.....
March 21, 2024 Case Laws Income Tax AT

Exemption u/s 11 - Charitable activity u/s 2(15) - Assessee has derived income by way of contributions from the head office, membership fee, income from publication of......
March 21, 2024 Case Laws Income Tax AT

TP Adjustment - assessee has issued the corporate guarantee on behalf of AE’s - interest saved approach - The ITAT decided in favor of the assessee, directing the AO to.....
March 21, 2024 Case Laws Income Tax AT

TP Adjustment - bilateral Advance Pricing Agreement (APA) between India and the USA - modified return of income - The ITAT found merit in the assessee's argument......
March 21, 2024 Case Laws Income Tax AT

Approval u/s 80G(5)(iii) - time limit - The ITAT highlighted the distinction between applications for renewal and fresh registration, as well as the prescribed time......
March 21, 2024 Case Laws Income Tax AT

Levy of Penalty u/s. 271(1)(c) - The ITAT ruled that since there was no variation between the returned and assessed income, there was no concealment of income by the......
March 21, 2024 Case Laws Income Tax AT

Levy of Penalty u/s. 271B for failure to get accounts audited u/s 44AB - The ITAT held that once a penalty has been levied under Section 271A for non-maintenance of......
March 21, 2024 Case Laws Customs AT

Seeking rectification of an alleged mistake - question of jurisdiction of this tribunal - error apparent on the face of record or not - The Tribunal rejected the......
March 21, 2024 Case Laws Customs AT

Recovery of duty foregone - non-fulfillment of export obligation - non-installation of the capital goods and consequent non-fulfilment of post-importation condition -......
March 21, 2024 Case Laws Customs AT

Classification of goods - Import of Nutrition/Dietary Supplements - Levy of IGST @18% or 28% on Import - The tribunal noted that the Revenue argued for the......
March 21, 2024 Case Laws Customs AT

Classification of imported goods - defatted coconut - to be classified under CTH 08011990 or under CTH 23065020? - The Tribunal considered various test reports and......
March 21, 2024 Case Laws Customs AT

Valuation of imported goods - Cement Carrier ship - The Tribunal accepted the value assessed by the Chartered Engineer at Rs. 27 Crores, overturning the adjudicating......
March 21, 2024 Case Laws Customs AT

Valuation of imported goods - Unwrought / Unrefined Zinc - enhancement of value - rejection of transaction value - The importer declared the goods as......
March 21, 2024 Case Laws Customs AT

Smuggling - Betel Nuts - foreign origin goods - town seizure - notified item or not - onus to prove - The CESTAT recognized that betel nuts were not notified items under....
March 21, 2024 Case Laws Insolvency and Bankruptcy HC

Validity of declaring of the respondent as a Secured Creditor - retention of shares held as security - The primary grievance of the petitioner was that the National......
March 21, 2024 Case Laws Insolvency and Bankruptcy AT

Rejection of transfer application - proceedings were initiated by the Financial Creditor under Section 7 which proceedings were initially admitted and the application to....
March 21, 2024 Case Laws Insolvency and Bankruptcy AT

Liability to contribute towards Liquidation Process Costs - scope of Financial Institution - The Tribunal found that the appellant, having invested a significant sum by.....
March 21, 2024 Case Laws Insolvency and Bankruptcy AT

Admission of section 7 application - financial debt owed by the Corporate Debtor or not - Home Buyers - The application was filed by respondents, who were allottees in a....
March 21, 2024 Case Laws Insolvency and Bankruptcy AT

Seeking impleadment of Successful Auction Purchaser/Appellant as one of the Respondents - The NCLAT found that non-impleadment of the successful auction purchaser was......
March 21, 2024 Case Laws Money Laundering HC

Money Laundering - scheduled offences - cognizance of offence - The High court concluded that the allegations did not meet the necessary elements to constitute an......
March 21, 2024 Case Laws Service Tax HC

SVLDRS - Recovery of arrears of tax in terms of Section 124(1)(c) of the Sabka Vishwas (Legacy Dispute Resolution Scheme Rules, 2019 in the Finance Act, 2019 -......
March 21, 2024 Case Laws Service Tax AT

Refund of CENVAT credit - The Tribunal observed that the refund claims were filed within the specified time frame after the introduction of the GST regime. It noted the.....
March 21, 2024 Case Laws Central Excise AT

Refund claim - amount was paid in GST era under Reverse Charge Mechanism - The Tribunal relied on Section 142(8)(a) of the CGST Act, 2017, which states that if any......
March 21, 2024 Case Laws Indian Laws SC

Appointment of Sole Arbitrator to adjudicate the dispute between the parties to the present lis - interpretation of the terms of the contract between the parties - The......
March 21, 2024 Case Laws Indian Laws SC

Framing of charges - Owning of assets disproportionate to known sources of income - Prevention of Corruption Act, 1988 - Case against the Additional Chief Architect in......
March 21, 2024 Case Laws Indian Laws HC

Dishonour of Cheque - vicarious liability of directors - After considering the submissions of both parties, the court found that the impugned orders suffered from......
March 21, 2024 Case Laws Indian Laws HC

Dishonour of Cheque - seeking leave of the Court to summon bank officials - The court found that the reason for dishonor of the cheques was 'payment stopped by the......
March 21, 2024 Case Laws Indian Laws HC

Levy of stamp duty on schemes of amalgamation or restructuring - The High court found that orders of the court sanctioning amalgamation/restructuring, along with the......
March 20, 2024 Circulars Customs

The recent Public Notice No. 04/2024, in line with Notification No.32/2023-Customs and Circular No. 11/2023-Customs, introduces an Amnesty Scheme for a one-time......
March 20, 2024 Circulars Customs

The Customs Trade Notice No. 13/2024 addresses the issue of non-realization of export proceeds by certain entities listed as defaulters. These entities have been served.....
March 20, 2024 Circulars SEBI

The circular reflects SEBI's ongoing efforts to streamline KYC processes in the securities market by leveraging Aadhaar-based e-KYC authentication services. By allowing.....
March 20, 2024 Circulars DGFT

Changes in origin declaration for Self-Certification under UK Developing Countries Trading Scheme (DCTS) - Trade Notice No. 39/2023-24 highlights the transition from GSP....
March 20, 2024 Notifications Income Tax

The corrigendum to earlier notification modifies clause E of the earlier notification, particularly regarding disclosures required in Form 3D under the Micro, Small and.....
March 20, 2024 Circulars Customs

The recently issued Instruction No. 05/2024-Customs addresses the prohibition on the import of certain ferocious breeds of dogs. These breeds, identified as posing a......
March 20, 2024 Circulars Customs

The Trade Notice issued for waiver of charges for the late filing of Bill of Entry at Jawaharlal Nehru Custom House. It supersedes previous standing orders and public......
March 20, 2024 Circulars Customs

The recent Trade Notice No. 10/2024 addresses a crucial issue concerning the refund of Integrated Goods and Services Tax (IGST) on the export of certain tobacco products....
March 20, 2024 Notifications Income Tax

The notification, issued by the Ministry of Finance, pertains to the modification of the Convention between the Government of India and the Kingdom of Spain for the......
March 20, 2024 Notifications DGFT

The DGFT has issued Notification No. 79/2023, dated March 18, 2024. The principal amendment extends the import of Urea (agricultural grade) through Indian Potash Limited....
March 20, 2024 Case Laws GST HC

Validity of assessment order - mismatch between the GSTR 3B returns filed by the petitioner and the auto-populated GSTR 2A returns - The High court acknowledged the......
March 20, 2024 Case Laws GST HC

Validity of Assessment / Demand Order - The High court found that the assessment order was flawed due to non-application of mind by the assessing officer. - The......
March 20, 2024 Case Laws GST HC

Defective SCN - The High court observed that the show cause notice lacked clarity regarding the grounds of alleged violation and did not contain essential details such......

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H: Govt revokes duty exemption on exported petrol, diesel & ATF; past act...

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A: ONCE THE CLASSIFICATION OF THE CUSTOMS/EXCISE DEPARTMENT FAILS THE CON...

A: STATES TO REGULATE INDUSTRIAL ALCOHOL NOW

A: Key Features and Benefits of the Spice MCA Form

A: High Court issued notice to Revenue as there was no option on the GST ...

N: Central Government Authorization for Aditya Birla Sun Life Mutual Fund...

F: SCN due date S. 73

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T: Decoding the Interplay of Sections 153A and 153C in Search Assessments...

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A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

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