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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 401 to 450 of 6863 Records

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March 19, 2024 Case Laws Income Tax

Registration u/s 80G(5)(vi) - The appellant, seeking registration under Section 80G(5) of the Income Tax Act, had their application rejected due to the mention of......
March 19, 2024 Case Laws Income Tax

Dismissal of appeal of assessee ex-parte before the Ld.CIT(A) - there was no compliance from the assessee to the notices issued and served on the assessee - the......
March 19, 2024 Case Laws Income Tax

Penalty u/s 271(1)(c) - Failure to file the Return of Income (ITR) - The appellate tribunal addressed two appeals filed by the assessee against penalties imposed under......
March 19, 2024 Case Laws Customs

Levy of Merchant Overtime Fee - the High Court ruled in favor of the appellant, overturning the Tribunal's decision to levy MOT charges for utilizing the services of......
March 19, 2024 Case Laws Customs

Cancellation of grant of authorised operations of warehousing service activities - Section 16 of the SEZ Act, 2005 - The High Court found that the impugned letter, which....
March 19, 2024 Case Laws Customs

Pre-Deposit - Adjustment of various deposits made by entities during the course of investigation - The appellant argued that since they were associated with these......
March 19, 2024 Case Laws Customs

Absolute Confiscation - penalty - town seizure - Smuggling - illicit transport of Gold - burden to prove - The CESTAT found the statements recorded from the employees at....
March 19, 2024 Case Laws Customs

Classification of imported goods - Battery Fuse Units (BFU) - The tribunal examined whether the BFU should be classified under Chapter Heading 8529 as parts of Base......
March 19, 2024 Case Laws Customs

Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the......
March 19, 2024 Case Laws Customs

Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling......
March 19, 2024 Case Laws Insolvency and Bankruptcy

Maintainability of appeal - time limitation - Whether appeals filed without certified copies of the impugned orders, due to delays in obtaining them? - The Tribunal......
March 19, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Guarantor - Extinguishment of debt - The NCLAT upheld the NCLT's decision, finding that ECL did not act as a guarantor for ESL's debts based on the.....
March 19, 2024 Case Laws Service Tax

SVLDRS - The court acknowledged that the petitioner failed to make the balance payment within the extended period due to financial constraints post-COVID-19. However, it....
March 19, 2024 Case Laws Service Tax

The case involved appeals regarding the denial of CENVAT credit, invocation of extended period of limitation, demand of interest on capital goods CENVAT credit, denial......
March 19, 2024 Case Laws Service Tax

Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are......
March 19, 2024 Case Laws Service Tax

Imposition of personal penalty on the Partner of the Firm in terms of Section 78A of the Finance Act, 1994 - The case involved the imposition of a personal penalty on......
March 19, 2024 Case Laws Service Tax

Recovery of service tax alongwith interest and penalty - Extended period of Limitation- The tribunal found that the appellant had disclosed their CENVAT credit in their.....
March 19, 2024 Case Laws Central Excise

Remission of Central Excise Duty - The tribunal found Rule 21 inapplicable, as it pertains to goods lost or destroyed before clearance from the factory, not to loss of......
March 19, 2024 Case Laws VAT and Sales Tax

Levy of penalty u/s 54(1)(2) of the U.P. VAT Act, 2008 - men-rea - The Court concluded that mens rea is indeed an essential prerequisite for imposing a penalty under......
March 19, 2024 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability of the director - appellant was in-charge of day-to-day affairs of the Company or not - The appellant argued against her......
March 18, 2024 Notifications DGFT

Amendment in Import Policy Condition for Duck Meat - The newly revised policy introduces a more defined condition for the importation of premium duck meat. It now......
March 18, 2024 Notifications DGFT

Imposition of Minimum Import Price (MIP) - Temporary Measure - A Minimum Import Price of 3.5 US Dollars per Kilogram is set for the specified synthetic knitted fabric......
March 18, 2024 Notifications Customs

ADD on Aluminium Road Wheels imported from China PR. - Notification No. 07/2024-Customs (ADD), issued by the Ministry of Finance, Department of Revenue on 15th March......
March 18, 2024 Notifications Customs

Exemption from the Social Welfare Surcharge (SWS) - The amendment made by Notification No. 20/2024-Customs adds a new item to the list under Serial No. 57 in the table......
March 18, 2024 Notifications Customs

Customs Duty concession to EVs imported under of the Ministry of Heavy Industries' Scheme - The introduction of a specific customs duty rate of 15% for EVs imported......
March 18, 2024 Notifications Customs

Agreement or Arrangement on Cooperation and Mutual Administrative Assistance (CMAA) in Customs Matter of India and with other Countries - The Ministry of Finance,......
March 18, 2024 Case Laws GST

Dismissal of contempt petition - The appellant filed a contempt petition alleging non-compliance with the High Court's order. However, the contempt bench dismissed the......
March 18, 2024 Case Laws GST

Penalty proceedings u/s 129(3) of UPGST Act - search and seizure is carried out at the godown - The High court, referring to a previous judgment, concluded that the......
March 18, 2024 Case Laws GST

Doctrine of promissory estoppel - Benefit under incentive Scheme - Scenarios of new Acts replacing the VAT Act, ensuring entitlement despite the GST regime. - The High......
March 18, 2024 Case Laws GST

Levy of interest u/s 50(3) - Wrong availment of Input of Tax Credit and reversal thereof - The court noted that the issue of levying interest under Section 50(3) of the.....
March 18, 2024 Case Laws GST

Recovery notice - Validity of assessment orders - The High court observed that while personal hearings were offered to the petitioner, it was evident that the petitioner....
March 18, 2024 Case Laws GST

Revocation of registration cancellation - The High court acknowledged the seriousness of cancellation consequences for the petitioner's business and considered a liberal....
March 18, 2024 Case Laws GST

The petitioner contested a demand raised against them u/s 74 of the GST Act for a substantial amount, claiming that the order was passed without affording them an......
March 18, 2024 Case Laws GST

Demand of GST - Validity of assessment orders - The petitioner contended that they provided all relevant documents, including those related to land transactions, during.....
March 18, 2024 Case Laws GST

Rectification of errors in filing GST Returns - The case involved errors made by the petitioner in their GST returns for the period July 2017, initially by incorrectly......
March 18, 2024 Case Laws GST

Condonation of delay in filing the appeal and non-payment of fee towards filing of appeal - delay of 920 days - The case revolved around an appeal filed against a ruling....
March 18, 2024 Case Laws Income Tax

Exemption u/s 11 - whether the objects of the trust were charitable? - The High court found that the issue of interpretation of Section 11 was covered by previous......
March 18, 2024 Case Laws Income Tax

High court power / jurisdiction to condone the delay - delay in filing an application seeking special leave to appeal against an acquittal. - After thorough......
March 18, 2024 Case Laws Income Tax

Requirement of 20% Deposit of Disputed Demand for Considering Stay Application - The High court clarified that the OMs do not mandate a 20% deposit as a precondition for....
March 18, 2024 Case Laws Income Tax

Validity of Adjusting Disputed Tax Demand Against Refunds Without Considering Stay Application - The High court found this action arbitrary and unfair, emphasizing that.....
March 18, 2024 Case Laws Income Tax

Capital gain - Valuation of the property sold by the assessee - reference to DVO - ITAT noted that the reference made by the AO to the VO was not in accordance with the.....
March 18, 2024 Case Laws Income Tax

Disallowance of claim of interest expenses u/s. 57(iii) - The Assessing Officer (AO) had disallowed a portion of the interest expenses based on the difference between......
March 18, 2024 Case Laws Income Tax

Deduction u/s 80P - interest income - The tribunal noted that section 80P(2)(a)(i) allows deduction for cooperative societies engaged in banking or providing credit......
March 18, 2024 Case Laws Income Tax

Accrual of income India - Service PE/ virtual service PE in India - computation of threshold date for constitution of service PE - The tribunal concluded that for AY......
March 18, 2024 Case Laws Income Tax

Assessment u/s 153A - completed assessments to be interfered with by the A.O. while making the assessment u/s 153A - The Tribunal upheld the decision of the Ld. CIT(A)......
March 18, 2024 Case Laws Income Tax

Nature of land - capital gain on sale of land - exemption u/s 10(37) - assessee's agricultural land was compulsorily acquired by following entire procedure prescribed......
March 18, 2024 Case Laws Income Tax

Assessment u/s 153A - addition u/s 68 - The assessee contended that the additions were not based on any incriminating material found during the search. The Tribunal held....
March 18, 2024 Case Laws Customs

Valuation of Goods - Contemporaneous Imports of camera stabilizer devices - identical/similar items with the same model numbers at higher and different unit prices - The....
March 18, 2024 Case Laws Customs

Confiscation of seized truck u/s 115(2) of the Customs Act, 1962 - levy of penalty - The case involved the seizure and subsequent confiscation of a vehicle allegedly......
March 18, 2024 Case Laws Companies Law

Seeking waiving off the payment of Court fees - economic hardship or other significant reasons - Refiling the Compensation Application against the order of the......

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