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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 751 to 800 of 6863 Records

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March 7, 2024 Case Laws GST

Refund of IGST paid on goods exported - claim of higher duty drawback - The court found merit in the petitioner's contentions regarding entitlement to the refund of IGST....
March 7, 2024 Case Laws GST

Cancellation of GST registration of the Petitioner with retrospective effect - The High court underscores the need for the proper officer to justify retrospective......
March 7, 2024 Case Laws GST

Violation of principles of natural justice - petitioner was not provided with an adequate opportunity to defend SCN - The Delhi High Court ruled in favor of the......
March 7, 2024 Case Laws GST

Eligibility for tax exemption under GST Act - mixed supply - ticket charges collected in relation to an Agricultural exhibition - The Advance ruling authority concluded.....
March 7, 2024 Case Laws GST

Exemption from GST - Educational institute or not - Seeking clarification as to whether the educational courses which are conducted by the 'Additional Skill Acquisition.....
March 7, 2024 Case Laws GST

Blocking of credit - Reversal of Input Tax Credit - services supplied by Larsen and Toubro Ltd in connection with the construction of runway and passenger terminal......
March 7, 2024 Case Laws GST

Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff......
March 7, 2024 Case Laws Income Tax

Validity of assessment order passed u/s 144C - due to oversight/inadvertence Petitioner did not inform the AO within 30 days period prescribed under Sub-section (2) of......
March 7, 2024 Case Laws Income Tax

Reopening of assessment - as alleged Petitioner was a beneficiary of accommodation entries - Notices under Section 148A(b) were issued, alleging escaped income, followed....
March 7, 2024 Case Laws Income Tax

Exemption u/s 10(10AA) - exemption from income tax from the leave encashment amount at the time of retirement of the employees other than government employees - as......
March 7, 2024 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - External Development Charges(EDC) paid to HUDA without deduction of tax at source - TDS on EDC u/s 194C/194I - The tribunal concluded that......
March 7, 2024 Case Laws Income Tax

Income deemed to accrue or arise in India - addition on account of LTCG to be taxed u/s 112 - Scope of holding Tax Residency Certificate of Mauritius (TRC) - The......
March 7, 2024 Case Laws Income Tax

Rectification u/s 154 - Chargeability of interest u/s 234B and 234C - income returned u/s 115JB - The return was assessed under section 143(3) of the Act, and no......
March 7, 2024 Case Laws Income Tax

Accrual of income in India - PE in India or not? - UK DTAA - Taxability of receipts from offshore supply on presumptive basis u/s 44BB - Dispute Resolution Panel (DRP)......
March 7, 2024 Case Laws Income Tax

Taxability of receipts from offshore supply of equipments - offshore supply made to Indian PSU’s which the assessee had claimed to be not chargeable to tax under Indian.....
March 7, 2024 Case Laws Income Tax

Deduction u/s 80G - Corporate Social Responsibility (CSR) donations - expenditure was disallowed u/s 37(1) - The Tribunal partly allowed the appeal for statistical......
March 7, 2024 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowances in the quantum assessment order - whether any concealment or furnishing of inaccurate particulars proved? - Tribunal directs......
March 7, 2024 Case Laws Income Tax

Income from undisclosed sources - addition of agricultural income - Assessment of agricultural income declared by the assessee for various assessment years was......
March 7, 2024 Case Laws Income Tax

Addition u/s 68 - bogus LTCG - share capital and share premium were merely paper credit entries - receipt of accommodation entries in lieu of commission paid - The......
March 7, 2024 Case Laws Income Tax

Correct head of income - treatment of income from sale and purchase of shares - business income or income from capital gains - high volume of transactions and frequently....
March 7, 2024 Case Laws Customs

Classification of import of goods - Ethyl Alcohol Absolute having purity - The High court observes that the goods in question have been regularly assessed under CTH......
March 7, 2024 Case Laws Customs

EOU - Non-fulfilment of export obligations - reasons beyond the control - The tribunal held that the appellant having not fulfilled the export obligation and not used......
March 7, 2024 Case Laws Customs

Customs Cargo Service Provider (CCSP) - Suspension of their CCSP approval and imposing a penalty - Demand of value of pilfered goods - custodian of Speedy CFS -......
March 7, 2024 Case Laws Customs

Misclassification and Wrongful Claim of MEIS Benefits - Exports of quilts containing cotton/polyester - Levy of penalties - The CESTAT found the appellant guilty of......
March 7, 2024 Case Laws Companies Law

Restoration of struck name of the company from its register - default in non-filing of the Financial Statements and Annual Returns - The NCLAT observed that the act of......
March 7, 2024 Case Laws Insolvency and Bankruptcy

Rejection of Application for Pre-Packaged Insolvency Resolution Process (PPIRP) based on Ineligibility or Deficiency in Application - The NCLAT found the application was....
March 7, 2024 Case Laws Insolvency and Bankruptcy

Admission of Section 7 application filed by the Financial Creditor - invocation of guarantee - application filed by the Financial Creditor is barred by Section 10A of......
March 7, 2024 Case Laws Insolvency and Bankruptcy

Dismissal of Section 9 for initiation of CIRP - Period of limitation - The Adjudicating Authority held that the debt was time-barred as per the Limitation Act. It noted.....
March 7, 2024 Case Laws Central Excise

CENVAT Credit - waste/by-product generated i.e. Aluminium dross during the manufacture of Aluminium products from Alumina in the appellant's factory which is sold by the....
March 7, 2024 Case Laws Indian Laws

Disciplinary proceedings - allegation of misconduct - Proceedings against ex-Superintendent of Central Excise - Reliance on confessional statements made by accused......
March 7, 2024 Case Laws Indian Laws

Dishonor of cheques - Condonation of delay of 1259 days in filing the complaint for an offence punishable u/s 138 of the Negotiable Instruments Act, 1881 - Exercise of......
March 6, 2024 Case Laws GST

Refund of amount deposited during investigation proceedings - voluntary deposit or not - Recovery of wrongful input tax credit - The Court found that in the instant......
March 6, 2024 Case Laws GST

Refund of deposit - reversal of ITC - The amount was allegedly recovered from them during search proceedings - The High Court noted that the deposit in this case lacked.....
March 6, 2024 Case Laws GST

Transitional credit - TDS was transitioned under Section 140 of the TNGST Act, 2017, along with the “purchase tax” - The High court held that there is no scope for......
March 6, 2024 Case Laws GST

Cancellation of GST registration of petitioner - appeal barred by limitation or not - appeal was filed after a period of four months - Noting the significance of proper.....
March 6, 2024 Circulars Customs

The JNCH issues Public Notice regarding the weighment of self-sealed export containers in the Central Parking Plaza (CPP). Effective from March 1, 2024, all non-AEO......
March 6, 2024 Circulars FEMA

The Reserve Bank of India has mandated that all Authorised Persons acting as Indian Agents under the Money Transfer Service Scheme (MTSS) submit quarterly statements......
March 6, 2024 Circulars Income Tax

The CBDT has issued a circular which addresses conditions under which income from specific funds, trusts, institutions, universities, educational, or medical......
March 6, 2024 Case Laws GST

Exemption from GST - Collection of tax at source u/s 52 - Electronic commerce operator - Exclusion of "Agent" - Exemption under Notification No. 52/2018 - The AAR......
March 6, 2024 Case Laws GST

Admissibility of input tax credit - inward supply of services by way of License Fee Recovery (LFR) on leasing of pumps along with the equipment - The AAR concluded that.....
March 6, 2024 Case Laws GST

Classification of service - The distinction between the activity of "renting" and "hiring" - service of providing passenger buses on rent/lease by the applicant to......
March 6, 2024 Case Laws GST

Classification of service - rate of tax applicable for works contract - construction of a structure meant predominantly for use as a cultural establishment - The......
March 6, 2024 Case Laws GST

Scope of advance ruling (AAR) - The ruling is sought on two questions: GST applicability on electricity produced from solar panels and on services provided by KSEB. -......
March 6, 2024 Case Laws GST

Rate of tax - Whether different rates of GST can be levied to affordable and non-affordable residential apartments in a single project/ building that is being developed.....
March 6, 2024 Case Laws Income Tax

Allowable deduction of interest paid on the borrowings - Section 14A and Section 36(1)(iii) - Exempted dividend income - Based on the discussions and findings, the court....
March 6, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - Reasons to believe or suspect - huge share transaction - The court held that the reasons provided by the Assessing Officer for......
March 6, 2024 Case Laws Income Tax

Offences punishable u/s 276C(1) & 277 - jewellery found during search - adjudication proceedings and criminal prosecution are inter-dependend or not - The High Court......
March 6, 2024 Case Laws Income Tax

Addition of contract receipts - bogus activity - Estimation of income - The AO had made an addition to the assessee's income, alleging discrepancies in the contract......
March 6, 2024 Case Laws Income Tax

Addition on account of foreign currency found during the course of search - unaccounted income - The ITAT observed that no grounds to interfere with the CIT(A)'s......
March 6, 2024 Case Laws Income Tax

Unexplained creditor u/s. 68 - onus to prove - The ITAT ruled that once the identity of the creditor and the genuineness of the transaction are established, proving the.....

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Latest Circulars

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

A: Electronic Liability Register

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