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Highlights / Annotations / Catch Notes For March

Home Highlights March

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March 15, 2024 Circulars DGFT

The public notice issued by the DGFT announces amendments to Para 4.14 and 4.06 of the Handbook of Procedures 2023, under the authority of the Foreign Trade Policy 2023.....
March 15, 2024 Circulars DGFT

The Public Notice No. 50/2023 issued by the DGFT, amends the Foreign Trade Policy (FTP), 2023, to exempt certain Ministries/Departments from mandatory Quality Control......
March 15, 2024 Circulars DGFT

DGFT issues Public Notice regarding the procedure for import allocation of Calcined Petroleum Coke (CPC) for the Aluminium Industry and Raw Petroleum Coke (RPC) for CPC.....
March 15, 2024 Notifications Customs

The notification includes Bihta, Bihar, as a designated location for the purpose of "Unloading of imported goods and loading of export goods" at Inland Container Depots.....
March 15, 2024 Notifications Customs

Effective rates of customs duty on import of goods - The notification introduces changes to the tariff classification for certain goods related to X-ray machines used in....
March 15, 2024 Notifications Customs

The Government issued notification to raise the basic rate of import duty for two specific categories of goods: (i) X-ray tubes, classified under tariff item 9022 30 00.....
March 15, 2024 Notifications Customs

Notification issued by the Ministry of Finance, under the authority of the Customs Act, 1962 and the Customs Tariff Act, 1975 exempting gold imports under Customs Tariff....
March 15, 2024 Notifications DGFT

Incorporation of Policy condition for export of Chitin, Chitosan, Chitosan Salts, Chitosan Salts (Chitosan Hydrochloride, Chitosan Acetate, Chitosan Lactate) and......
March 15, 2024 Notifications DGFT

Amendment in export Policy of Human Biological Samples under Chapter-30 of ITC HS schedule-2 of export policy. - The revised policy now mandates obtaining a No Objection....
March 15, 2024 Notifications Customs

The Ministry of Finance, through Notification No. 01/2024-Customs (CVD), has extended the countervailing duty on imports of pneumatic radial tyres from China PR until......
March 15, 2024 Case Laws GST

Cancellation of GST registration of petitioner - The Court noted the reasons for cancellation as non-filing of returns for over six months, a violation under the Central....
March 15, 2024 Case Laws GST

Search and seizure - The case involved a challenge to a prohibitory order issued under the GST Act following a search and seizure procedure. The petitioners sought......
March 15, 2024 Case Laws GST

Rejection of petitioner's application for grant of registration by a non-speaking order - In this case, the petitioner, a successful Resolution Applicant under the......
March 15, 2024 Case Laws GST

Seeking grant of Regular Bail - The case involves a bail application under Section 439 of the CrPC in connection with an FIR registered under the CGST Act. The applicant....
March 15, 2024 Case Laws GST

Maintainability of petition - availability of alternative remedy - Stay of demand - The petitioner sought relief due to the non-constitution of the Appellate Tribunal,......
March 15, 2024 Case Laws GST

Lack of mention regarding tax demand in the show cause notice - Apparent discrepancy in treatment of refund claim and tax demand. - Scope for granting interim order on......
March 15, 2024 Case Laws GST

Classification of goods - Bike and Scooter seat cover - to be classified under CTH 87089900 or not - rate of tax of 28% is correct or not - The Appellate Authority found....
March 15, 2024 Case Laws GST

Classification of goods - car seat Cushion Suspension wires - Steel hooks - The Authority for advance ruling extensively reviewed the function and use of the products,......
March 15, 2024 Case Laws GST

Input Tax Credit (ITC) - availability of inputs to the Assesses when the Godowns constructed by him is entirely meant for renting it out for Commercial purposes to......
March 15, 2024 Case Laws GST

Levy of GST - transmission or distribution of electricity services provided by them is exempt from GST - various charges collected along with network/wheeling charges,......
March 15, 2024 Case Laws GST

Nature of activity - replacing the old scrap received from the customers with the already processed Winding wire, then and there, at a fixed differential price - sale of....
March 15, 2024 Case Laws Income Tax

Stay of demand - payment of 20% of the outstanding demand - ITAT rejecting its application for stay on the recovery of demand during the pendency of appeal - The Delhi......
March 15, 2024 Case Laws Income Tax

Addition u/s 14A r.w.r. 8D - Addition under special provision u/s 115JB - Minimum Alternate Tax (MAT) - the case revolved around the disallowance made under Section 14A.....
March 15, 2024 Case Laws Income Tax

Liability for salary and wages arising out of the Justice Palekar Award - ascertained lability or not - The High court referred to precedent and held that the liability.....
March 15, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - Disallowance of CSR amount u/s 37(2) - reason to believe or suspect - tangible material to reopen - AO power to review not to be......
March 15, 2024 Case Laws Income Tax

Disallowance of TDS on account of mismatch & later on TDS matched but AO not given credit - Although the rectification application was filed beyond the permissible time.....
March 15, 2024 Case Laws Income Tax

Disallowing claim of expenditure - non-carrying of business activity during the year under reference - The case involved an appeal by an assessee against the......
March 15, 2024 Case Laws Income Tax

LTCG - Exemption claimed u/s. 54F - Failure to deposited in capital gain deposit scheme - The appellant sold a property, deposited the sale proceeds in a capital gain......
March 15, 2024 Case Laws Income Tax

The ITAT Mumbai's judgment in this cross-appeal largely favored the assessee, addressing complex issues related to disallowances, the nature of expenses, additional......
March 15, 2024 Case Laws Income Tax

TP Adjustment - notional interest on outstanding receivables due from Associated Enterprises (AES) - assessee not charging any interest from its AEs - Treatment of......
March 15, 2024 Case Laws Income Tax

Validity assessment proceedings u/s 153C - recording of satisfaction - The ITAT examined the language of Section 153C and referenced the judgment in Ganpati Fincap......
March 15, 2024 Case Laws Income Tax

Capital gain - Denial of benefit of 1st proviso to section 50C(1) which allows the consideration value fixed in the agreement to be considered instead of the stamp......
March 15, 2024 Case Laws Income Tax

Assessment against company dissolved/insolvent - This case revolved around an appeal against the order of the CIT(A) by an assessee undergoing Corporate Insolvency......
March 15, 2024 Case Laws Income Tax

Validity of reopening of assessment - The case involved a dispute over the deletion of addition on account of undisclosed capital gain and the validity of the assessment....
March 15, 2024 Case Laws Income Tax

Addition of excess stock found during the course of survey - unexplained investments u/s 69 r.w.s.115BBE - The Tribunal observed that the assessee provided plausible......
March 15, 2024 Case Laws Income Tax

Additions on various grounds during post search Assessment u/s 153A - The ITAT's decision showcases a detailed analysis of each issue, balancing the need for legal......
March 15, 2024 Case Laws Customs

Waiver of pre-deposit - dismissing the appeal for non-compliance of the deposit order - Unless Section 129E is complied with, the Appellate Authority cannot proceed to......
March 15, 2024 Case Laws Customs

Wilful misdeclaration or suppression of facts - benefit of Merchandise Export from India Scheme (MEIS) - Export of various frozen seafood - exporting goods as ‘Frozen......
March 15, 2024 Case Laws Customs

Classification of imported goods - Boronated Calcium Nitrate - to be classified under CTH 3102 60 00 of the First Schedule to the Customs Tariff Act, 1975 or not -......
March 15, 2024 Case Laws Companies Law

Corporate Social Responsibility - Determination of net worth - Company fall within the purview of section 135 of Companies Act or not - Exclusion of reserves created......
March 15, 2024 Case Laws Insolvency and Bankruptcy

Admission of section 9 application - initiation of CIRP - pre-existing disputes or not - he National Company Law Appellate Tribunal (NCLAT) found ample evidence of a......
March 15, 2024 Case Laws Money Laundering

Seeking grant of anticipatory bail - This case revolves around allegations of a sophisticated money laundering scheme linked to illegal coal levy collection. The court......
March 15, 2024 Case Laws Service Tax

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -......
March 14, 2024 Case Laws GST

Dismissal of an appeal due to the non-submission of a certified copy of the impugned order within the prescribed time frame. - The High court, upon reconsideration, held....
March 14, 2024 Case Laws GST

Scope of SCN - Refund claim - Unutilised Input Tax Credit (ITC) - applicability of principle of res judicata - Adherence to the Accounting Standards or not - Specific......
March 14, 2024 Case Laws GST

Classification of JAC OLIVOL BODY OIL - classifiable under HSN 3004 as a medicament Or under HSN 3304 (cosmetic) - The AAAR’s split decision illustrates the complexity......
March 14, 2024 Case Laws GST

Liability to charge GST - Public Distribution System (PDS) - Fair Price Shop - Supply of goods i.e. S. K. Oil to ration card holders - license issued by the Government......
March 14, 2024 Case Laws Income Tax

Entitlement to Nil/lower rate withholding tax certificate u/s 197 - Absence of a Permanent Establishment (PE). - The High Court found that the assistance and training......
March 14, 2024 Case Laws Income Tax

Exemption u/s 10(23C) (iv) - Charitable activity u/s 2(15) or not? - The petitioner, an institution promoting trade, sought exemption under Section 10(23C)(iv) of the......
March 14, 2024 Case Laws Income Tax

Addition on account of revenue recognition following percentage of completion method (POCM) - as per AO assessee had incurred substantial expenses on construction but......

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F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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