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Highlights / Annotations / Catch Notes For March of 2024

Home Highlights March March 2024 Year 2024

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Showing 701 to 750 of 928 Records

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March 9, 2024 Case Laws Service Tax AT

Levy of service tax on advances received from customers - The Revenue alleged that the advances were taxable, but the appellant argued otherwise, citing a lack of......
March 9, 2024 Case Laws Service Tax AT

Refund of the Service Tax paid - The case involves the Appellant's claim for a refund of Service Tax paid under a lease agreement, contending that the service provided......
March 9, 2024 Case Laws Central Excise AT

Area Based Exemption - The appellant, engaged in the manufacture of pharmaceutical products in Sikkim, applied for a special rate of value addition at 73.5% for FY......
March 9, 2024 Case Laws Indian Laws HC

Dishonour of Cheque - acquittal of accused - The trial court's failure to record the accused's statement under Section 342 of J&K Cr.P.C. did not render the trial......
March 9, 2024 Case Laws Indian Laws HC

Dishonour of Cheque - Seeking setting aside of summoning order - vicarious liability on partner of a firm - The name of the petitioner is conspicuously not mentioned as.....
March 9, 2024 Case Laws Indian Laws HC

Declaration of bodies corporate, their promoters and directors, as “wilful defaulters” - Lack of transparency and due process in the Union Bank's procedure for declaring....
March 9, 2024 Case Laws Indian Laws HC

Disciplinary proceeding against the govt officer - Punishment of withholding of 10% of monthly pension for a period of three years - misconduct - failure to maintain......
March 8, 2024 Notifications Income Tax

CBDT notifies that, no tax shall be deducted for certain payments made by payers to units in International Financial Services Centres (IFSC), as detailed in the provided....
March 8, 2024 Notifications Customs

CBIC updated rates of exchange for converting various foreign currencies into Indian currency (and vice versa), For Imported Goods and For Export Goods, effective from March 8, 2024
March 8, 2024 Notifications Customs

The CBIC announces the removal of Valayankulam Village, Madurai from the list of Inland Container Depots, which was previously designated for unloading imported goods......
March 8, 2024 Circulars Income Tax

Ex-post facto extension of due date for filing Form No. 26QE for TDS u/s 194S - CBD issued a circular extending the due date for filing Form No. 26QE, related to tax......
March 8, 2024 Circulars Customs

CBIC issues instruction, detailing the designation of specific officers for certifying commercial imports of premium frozen duck meat into India, following Customs and......
March 8, 2024 Circulars Customs

Special drive announced for the cancellation of Bond/Bank Guarantee for EPCG/DEEC Licence Holders upon submission of EODC/Redemption Letters issued by DGFT Authorities......
March 8, 2024 Case Laws GST HC

Violation of principles of natural justice - Seeking proportionate refund of cess i.e., cess paid on coal which was utilized in zero-rated supplies - The High Court......
March 8, 2024 Case Laws GST HC

Opportunity for extension for filing response to the show cause denied = Recovery of Tax Dues - Consideration for rejection of an application for extension was that more....
March 8, 2024 Case Laws GST HC

Refund of ocean freight paid under protest - unconstitutional levy or not - The respondent's argument that refund claims based on unconstitutional levies should be......
March 8, 2024 Case Laws GST HC

Maintainability of two parallel proceedings in respect of the same period, 2017-2018 - Parallel proceedings for the same period under both SGST and CGST Acts - Section 6....
March 8, 2024 Case Laws Income Tax HC

Levy of tax on income derived from sale of saplings - Charging Section 3 of the Bengal Agricultural Income Tax Act, 1944 - The High Court held that Saplings are not......
March 8, 2024 Case Laws Income Tax HC

Reopening of assessment u/s 147 - Non-disclosure of the cost of purchase of penny shares - The High Court noted that To our query as to whether there was any evidence......
March 8, 2024 Case Laws Income Tax HC

Validity of Proceedings u/s 144C - Eligible assessee - Original ITR filed declaring the status as "Resident" - In the revised ITR the status declared as "Non-Resident" -....
March 8, 2024 Case Laws Income Tax AT

Revision u/s 263 - applicability of section 56(2)(x) - assessee acquired leasehold/freehold land and building from the BDMC - The ITAT found that the revisionary......
March 8, 2024 Case Laws Income Tax AT

Addition u/s 69A - unexplained cash deposits in the saving bank - The tribunal found the orders of the Revenue authorities to be arbitrary, with a failure to consider......
March 8, 2024 Case Laws Income Tax AT

Exemption u/s 11 - application filed by the assessee in Form No.10AB for registration u/s 12AB rejected finding that the objects of the assessee were for the benefit of.....
March 8, 2024 Case Laws Income Tax AT

MAT computation u/s 115JB - whether the receipt on account of surrender of gift of shares is per se a capital receipt or a revenue receipt? - The tribunal ruled that the....
March 8, 2024 Case Laws Income Tax AT

Limitation Period for issuance of notice u/s 143(2) - Scrutiny Assessment - Relevant date - after filing of the return of income, defect notice u/s 139(9) had been sent.....
March 8, 2024 Case Laws Customs HC

Delay in finalization of Provisional Assessment - The mandatory Pre-SCN consultation as mandated under proviso to Section 28(1)(a) of the Customs Act, 1962 read with......
March 8, 2024 Case Laws Customs HC

Liability to collect Terminal Handling Charges (THC) - Validity of Public Notice issued by the Commissioner to direct AEO and DPD clients to pay Terminal Handling......
March 8, 2024 Case Laws Customs HC

Challenging the legality and validity of the seizure memo - mis-classification - imported Ethanol Absolute assessed as “Laboratory Chemical” under Customs Tariff Heading....
March 8, 2024 Case Laws Customs AT

Imposition of Penalty - Delay in filing the bill of entry - EPCG Licence - the court found that there was no justification for imposing the penalty of Rs. 12,15,000/- as....
March 8, 2024 Case Laws Customs AT

Classification of goods based on use - Goods imported ground glass described as ‘BIOMIN F-Ground Glass (Fluoro Calcium Phospho-Silicate)’ and ‘BIOMIN C-Glass (Chloro......
March 8, 2024 Case Laws Customs AT

100% EOU - Debonding - Demand of differential duty - Penalty - EXIM policy - switching over from 100% EOU Scheme to the EPCG Scheme - - The Tribunal found that the......
March 8, 2024 Case Laws Customs AT

Extended Period of limitation u/s 28 - Demand duty - confiscation - penalty - ab initio cancellation of the scrip - Forged Shipping Bills - The CESTAT held that the......
March 8, 2024 Case Laws Customs AT

Classification of goods - Goods imported as “Nut tie Bar, Screw, Screw Tip, Locking ring, etc.” from China - the CESTAT noted that the appellant's claim that the......
March 8, 2024 Case Laws Customs AT

Classification of goods - benefit of exemption - Import of Flexi tanks - containers of durable nature - The CESTAT observed that the term 'durable' encompasses the......
March 8, 2024 Case Laws Customs AT

Demand duty - Allegation of import Portland Pozzolana Cement without payment of customs duty - No evidence for actual import of the goods - The CESTAT held that the......
March 8, 2024 Case Laws Customs AT

Country of origin of copper cathodes - mis-declared the country of origin (COO) of goods as Zambia instead of Iran - False/ fabricated/ un authentic COO Certificate -......
March 8, 2024 Case Laws Money Laundering HC

Petition for grant of Bail - The court held that the petitioner failed to meet the twin conditions mandated under Section 45 of the PMLA, emphasizing the severity of the....
March 8, 2024 Case Laws Service Tax AT

Condonation of delay in filing of the appeal by the appellants before the Commissioner (Appeal) - The appellants argued that there were genuine and reasonable causes for....
March 8, 2024 Case Laws Service Tax AT

Levy of service tax - row houses constructed in a gated community - scope of residential complex - The Revenue contended that the activities of the respondent constitute....
March 8, 2024 Case Laws Service Tax AT

Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located......
March 8, 2024 Case Laws Service Tax AT

Levy of service tax - affiliation fees collected by the appellant is towards rendering of service - The Tribunal noted the decision of the Karnataka High Court, which......
March 8, 2024 Case Laws Central Excise AT

Valuation - treatment of the trade discount as additional consideration - The Tribunal noted that the transaction value should be determined based on commercial......
March 8, 2024 Case Laws Service Tax AT

Liability of service tax under Reverse charge mechanism (RCM) - Import of services or not - Commissioning and Installation activity was carried out by the independent......
March 7, 2024 Circulars SEBI

The SEBI circular dated March 5, 2024, updates the list of goods under the SCRA, 1956, with the inclusion of thirteen new goods and alloys for five metals, expanding the....
March 7, 2024 Notifications Customs

CBIC issues notification to makes amendments to the notification No. 50/2017-Customs to reduce the BCD on imports of meat and edible offal, of ducks, frozen, subject to.....
March 7, 2024 Notifications Customs

CBIC revises tariff values for various goods, including crude palm oil, RBD palm oil, crude soybean oil, and brass scrap, among others, with the changes taking effect......
March 7, 2024 Notifications DGFT

The DGFT announces an amendment to the import policy conditions for Duck Meat under ITC (HS) 2022, Schedule–I (Import Policy), specifying that the import of Premium Duck....
March 7, 2024 Notifications DGFT

DGFT issues a notification which amends the Import Policy for Raw Petroleum Coke (RPC) and Calcined Petroleum Coke (CPC) under Chapter 27 of the ITC (HS), 2022,......
March 7, 2024 Case Laws GST HC

Levy of penalty - document/invoice number has wrongly been mentioned in the e-way bill - no intent to evade tax - The court concludes that the penalty imposition in this....
March 7, 2024 Case Laws GST HC

Refund of unutilized Input Tax Credit - Seeking withdrawal of the deficiency memos - The High Court observed that Section 54(8)(b) allows the refundable amount to be......

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