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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 101 to 150 of 6863 Records

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March 28, 2024 Case Laws Income Tax

Revision u/s 263 - The Tribunal concluded that the assessing officer had conducted a reasonable inquiry into the relevant issues, and the assessment order was neither......
March 28, 2024 Case Laws Income Tax

Penalty u/s. 271(1)(c) - The Revenue argued that the assessee's actions constituted furnishing inaccurate particulars of income or concealing income. However, the High......
March 28, 2024 Case Laws Income Tax

Rectification of mistake u/s 154 - limited scrutiny of “Agricultural Income” - The High Court deliberated on the challenge to an Impugned Notice issued u/s 154 - It......
March 28, 2024 Case Laws Income Tax

The case involved challenges to the disallowance of expenses on repairs and maintenance and a donation to a trust. The appellant argued that both expenses were incurred.....
March 28, 2024 Case Laws Income Tax

Income taxable in India or not - Taxation of Technical Collaboration Fees @ 10% u/s. 9(1)(vii) r.w.s 115A(1)(b) - The Appellate Tribunal considered the arguments......
March 28, 2024 Case Laws Income Tax

Rejection of application for final approval u/s 80G(5)(iii) - The appellant, previously approved under Section 80G(5) of the Income Tax Act as a charitable institution,.....
March 28, 2024 Case Laws Income Tax

Rejection of approvals u/s 80G - approval application filed belatedly - The Tribunal noted that the CBDT had extended deadlines for filing applications for registration.....
March 28, 2024 Case Laws Income Tax

Transfer Pricing Adjustments - The Tribunal reaffirmed the primacy of the TNMM over CUP for benchmarking certain types of transactions, especially when comparable data......
March 28, 2024 Case Laws Income Tax

Validity of assessment order passed u/s 153C/143(3) against Settlement Commission order - The Tribunal found the reassessment to infringe upon the principles laid out by....
March 28, 2024 Case Laws Income Tax

Estimation of income - bogus purchases - The Tribunal addressed various issues, including the validity of the reopening of assessment, the genuineness of purchases,......
March 28, 2024 Case Laws Income Tax

Calculation of Capital Gain - Non-Resident - Applicability of section 144C - eligible assessee - The appellant contested the rejection of their valuation report and the.....
March 28, 2024 Case Laws Income Tax

TDS u/s 195 - payments made to its Non-Resident Telecom Operators (NTOs) for provision of bandwidth capacity and provision of interconnect services - The Tribunal......
March 28, 2024 Case Laws Customs

Smuggling - Gold, with Swiss markings - Contraband item - Validity of Seizure and Evidentiary Value of the Sworn Statement - The court found the seizure to be valid......
March 28, 2024 Case Laws Customs

Smuggling - Gold - baggage rules - The petitioners, a husband and wife, returned to India from the United States and were stopped by customs officials upon arrival. The.....
March 28, 2024 Case Laws Customs

Right of the Purchaser of confiscated vessel in an action - Direction to issue No Due Certificate (NDC) in relation to subject vessel MSV Safina Al-Miraz to the......
March 28, 2024 Case Laws Customs

Seeking review of order - error apparent on the face of record or not - The court acknowledged the existence of the amendment to Paragraph 9.3 of the Handbook of......
March 28, 2024 Case Laws Customs

Absolute confiscation of gold - The case involved the confiscation of gold by customs authorities from a jeweler, who contested the allegations of smuggling and illegal.....
March 28, 2024 Case Laws Customs

Intention and Compliance with Notification Conditions - Import and sale of Motor Spirit, commonly known as Petrol - Availing of a concessional rate of Countervailing......
March 28, 2024 Case Laws Customs

Classification of imported goods - Agricultural Reaper - Spare parts of Reaper - classifiable under CTH 84672900 and 84679900 respectively (Revenue) or under CTH......
March 28, 2024 Case Laws Customs

The Appellate Tribunal addressed multiple issues raised in the appeals concerning the classification of Rubber Processing Oil (RPO), enhancement of its imported value,......
March 28, 2024 Case Laws Customs

Classification of exported goods - Abrasive Mesh - The Tribunal observed that the lower authorities failed to address the Appellant's submissions adequately.......
March 28, 2024 Case Laws Customs

Levy of penalty - Misclassification - nature of imported goods as Dried Garlic or not - Regarding the classification of the goods, the Tribunal upheld the appellant's......
March 28, 2024 Case Laws Customs

Levy of penalty for delay in Submission of Documents - finalization of the provisional assessments - The Tribunal acknowledged the delay in document submission but noted....
March 28, 2024 Case Laws SEBI

Recovery proceedings by SEBI - Maintainability of provisions of IBC over the provisions of the SEBI Act - The High Court affirmed the decision of the Single Judge,......
March 28, 2024 Case Laws Insolvency and Bankruptcy

Liquidation of the Corporate Debtor - The right of the appellant to propose a revised resolution plan - The judgment highlights the NCLAT's approach to balancing the......
March 28, 2024 Case Laws Service Tax

SVLDRS - Rejection of the Petitioner’s Application filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Despite repeated directives from the court, the......
March 28, 2024 Case Laws Service Tax

Export of service - “intermediary service” or not - service rendered by the appellant to overseas universities/colleges - The Tribunal found that the appellant's......
March 28, 2024 Case Laws Indian Laws

Time Limitation - Curable Defect - Electronic Filing Compliance - Procedural Compliances vs. Substantive Rights: - The High Court found that the petitioners complied......
March 28, 2024 Notifications DGFT

The notification introduces amendments to Para 10.08 of Chapter 10 of FTP 2023, outlining two significant provisions: (1) General Authorization for Export of......
March 28, 2024 Notifications Income Tax

Notification No. 36/2024 grants tax exemption to the National Mission for Clean Ganga (NMCG) for specified incomes, including grants-in-aid and interest earned on bank......
March 27, 2024 Notifications Customs

Notification No. 24/2024 - Customs (N.T.), supersedes the previous Notification No. 18/2024-Customs(N.T.) and determines the rates of exchange of foreign currencies......
March 27, 2024 Circulars Income Tax

The clarification addresses a crucial issue concerning the interpretation and application of section 44AE of the Income Tax Act. By providing clarity on the calculation.....
March 27, 2024 Circulars GST - States

Rectification of assessment orders u/s 161 of DGST / GST Act, 2017 - The latest instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi,......
March 27, 2024 Circulars GST - States

Rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST GST Act, 2017. - The instruction issued by the Department of......
March 27, 2024 Circulars Customs

The Instruction No. 06/2024-Customs issued by CBIC addresses the need to enhance preventive vigilance during elections. It emphasizes coordination among law enforcement.....
March 27, 2024 Circulars Customs

Disposal of Export goods brought into Customs area but neither exported nor taken back to town. - The Trade Notice issued by the Commissioner of Customs (General)......
March 27, 2024 Circulars SEBI

SEBI introduced a beta version of the T+0 rolling settlement cycle on an optional basis alongside the existing T+1 settlement cycle in the equity cash market. The......
March 27, 2024 Notifications Income Tax

Notification No. 35/2024, issued by the Central Board of Direct Taxes (CBDT), specifies the 'Principal Secretary, Planning Department, Government of Uttar Pradesh' for......
March 27, 2024 Notifications DGFT

The Directorate General of Foreign Trade (DGFT) in India has issued Notification No. 81/2023, amending the export policy of onions. The amendment extends the prohibition....
March 27, 2024 Notifications DGFT

The DGFT issued Notification No. 80/2023, amending the policy condition for the export of crude oil under HS Code 2709 00 10. The amendment exempts AMI (ADNOC Marketing.....
March 27, 2024 Case Laws GST

Mismatch in ITC Reporting - Non-payment of Tax on Director's Remuneration - The High Court found that the order failed to consider crucial submissions made by the......
March 27, 2024 Case Laws GST

Violation of principles of natural justice - validity of assessment order - The High Court acknowledged that the petitioner was not heard before the impugned order was......
March 27, 2024 Case Laws GST

Challenged the order of cancellation of registration - appeal preferred was dismissed on the ground of limitation - The High Court allowed the writ petition, setting......
March 27, 2024 Case Laws GST

Time Limitation - issuing a notice after the detention - The High Court noted that the actions of the tax authority did not align with the prescribed timeline outlined......
March 27, 2024 Case Laws GST

Cancellation of GST registration of the petitioner - The petitioner, a company providing technical consultancy services, had its GST registration cancelled due to......
March 27, 2024 Case Laws GST

Release of goods in terms of the provision of Section 129(1)(a) of the GST / UPGST Act 2017 - SCN issued to the petitioner in its capacity as the consignee - The High......
March 27, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - The High Court observed that the reasons provided by the Assessing Officer for reopening the assessment did not establish a live link......
March 27, 2024 Case Laws Income Tax

Determination of long term capital gain u/s 50C - The Tribunal observed that the part payment of consideration was received by the assessee prior to the execution of the....
March 27, 2024 Case Laws Income Tax

Disallowance of interest - Loans advanced to sister concerns - The Tribunal noted that the Assessee had not appealed against the partial relief granted by the learned......
March 27, 2024 Case Laws Income Tax

Addition u/s 68 - Bogus LTCG - Penny stock transactions - The Tribunal found that the assessee had provided sufficient documentary evidence supporting the genuineness of....

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