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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 801 to 850 of 6863 Records

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March 6, 2024 Case Laws Customs

Confiscation of imported goods - multi-functional devices - requirement to meet the standards as 'printers / plotters' as per Electronics & Information Technology Goods.....
March 6, 2024 Case Laws Customs

Demand duty - Imported one consignment of ‘Bed sheet’, declared as made of “100% Polyester” - mis-declaration the goods - The Tribunal observed that, the articles which.....
March 6, 2024 Case Laws Customs

Smuggling of Cattle Heads - confiscation - penalties imposed - corroborative evidence - fraudulently used the Challan belonging to the some other party - The Tribunal......
March 6, 2024 Case Laws Customs

Imported Zinc Oxide (99% purity) - whether the imported Zinc Oxide has been used by the appellant in the manufacture of PCFP or not to avail the benefit of exemption -......
March 6, 2024 Case Laws Insolvency and Bankruptcy

CIRP Proceedings under IBC versus Tax Dues / Statutory Dues - The High court noted that NCLT should have been cautious before approving the Corporate Insolvency......
March 6, 2024 Case Laws Insolvency and Bankruptcy

Validity of demand notice based on the order secured by the petitioner from NCLT - Corporate Insolvency Resolution Plan approved by the NCLT which proposed a NIL value......
March 6, 2024 Case Laws Service Tax

Exemption from service tax - ocean freight - Whether service tax and IGST on the transportation of goods in a vessel from a place outside India up to the customs station....
March 6, 2024 Case Laws Service Tax

SVLDRS - Discharge Certificate - The adjudicating authority does not have the jurisdiction to proceed with the adjudication without revoking or cancelling the Discharge.....
March 6, 2024 Case Laws VAT and Sales Tax

Condonation of delay in filing appeal - sufficient cause for condoning the delay or not - The petitioner contended that despite the delay, their case had merit,......
March 6, 2024 Case Laws VAT and Sales Tax

Rectification of error - Period of limitation - The High Court observed that, there is no limitation prescribed for passing order under Section 22(4) of the TNVAT Act,......
March 6, 2024 Case Laws Indian Laws

Dishonour of Cheque - security cheque or not - lease deed has been obtained by misrepresentation or not - rebuttal of presumption u/s 139 of the NI Act - The High Court.....
March 6, 2024 Case Laws Indian Laws

Dishonour of Cheque - Rebuttal of presumption - Financial Capacity - misuse of Cheque by the complainant - The High Codurt noted that the Learned Trial Court rightly......
March 5, 2024 Case Laws GST

Classification of goods - The petitioner alleges that the show cause notices were issued with a pre-determined notion regarding the classification of goods, thereby......
March 5, 2024 Case Laws GST

Levy of penalty - Non-production of e-way bill in time due certain difficulties - intention to evade tax (mens rea) - The High Court emphasizes that the burden of proof.....
March 5, 2024 Case Laws GST

Classification of goods - Harpic Disinfectant Toilet Cleaner - Lizol Disinfectant Toilet Cleaner - The High Court held that the impugned order of assessment suffers from....
March 5, 2024 Case Laws Income Tax

Challenge AAR ruling - Income taxable in India or not? - TDS liability u/s 195 - whether payments to SIPCL for BSS under the Cost Contribution Arrangement ("CCA") - The.....
March 5, 2024 Case Laws Income Tax

TDS u/s 194N - Constitutional validity of TDS on cash withdrawal from Bank exceeding a certain threshold - The High Court upheld the constitutionality of Section 194N,......
March 5, 2024 Case Laws Income Tax

Liability of legal representative (LR) of deceased - validity of assessment order passed u/s 147 against only one LR - The High Court held that the impugned assessment......
March 5, 2024 Case Laws Income Tax

Prosecution u/s 276C (2), 276CC and 276C (1) - willful attempt to evade the payment of tax and the penalty under Income Tax Act - Assessment u/s 143(3) r.w.s 153A - The.....
March 5, 2024 Case Laws Income Tax

Valuable right of recovery of petitioner as secured creditor - Tax recovery proceedings - priority to secured creditors - equitable mortgage created by the bank - The......
March 5, 2024 Case Laws Income Tax

Addition made u/s 43CA - difference between the amount of sale consideration appearing in the conveyance deed and the value adopted by the stamp valuation authority -......
March 5, 2024 Case Laws Income Tax

Unexplained cash credit u/s 68 - share capital/share premium receipts - Despite substantial evidence provided by the appellant, including bank statements, share......
March 5, 2024 Case Laws Income Tax

Capital gain u/s 45 - capital gain on surrender of leasehold right - Transfer u/s 2(47) or not? - The Tribunal held that, the act of these assessees in not disclosing......
March 5, 2024 Case Laws Income Tax

Disallowance of Capital Loss on Sale of Shares - sale of shares due to the amalgamation of certain entities - The AO disallowed the loss, treating it as an artificial......
March 5, 2024 Case Laws Income Tax

Addition as perquisite u/s 17(2)(iv) - payment for credit card bills made by the company on her behalf - The ITAT deleted the addition accepting the assessee's......
March 5, 2024 Case Laws Income Tax

Undisclosed deposits in foreign bank account - assessee a joint holder along with her husband - The ITAT remanded this issue to the AO for fresh examination, recognizing....
March 5, 2024 Case Laws Income Tax

Characterization of receipts - Treatment of interest income from staff loans and advances, interest income from other loans and advances and miscellaneous income -......
March 5, 2024 Case Laws Income Tax

Unexplained income and undisclosed interest - The tribunal held that, additions for unexplained investments cannot stand if the items in question are accounted for in......
March 5, 2024 Case Laws Income Tax

Accrual of income in India - period of stay in India - salary received by the assessee from his foreign employer - DTAA between India and USA - Revenue contended that,......
March 5, 2024 Case Laws Customs

Validity of the Notification Prohibiting Export of Non-Basmati White Rice - Purchase contracts executed by the petitioner prior to the Notification - The High court......
March 5, 2024 Case Laws Customs

Refund claim - Principles of unjust enrichment - Imported goods as ''wireless telephone'' - The Tribunal's findings indicated that the appellant had paid duty without......
March 5, 2024 Case Laws Customs

Demand Duty - Mis-declaring imported goods ‘Brush Cutters’ as ‘Power Weeders’ - The Tribunal found the goods to be 'Brush Cutters' not 'Power Weeders' based on......
March 5, 2024 Case Laws Customs

Fraudulent exports - Seeking to recover the drawback as well as seeking to impose penalties on all the noticees thereon - after about two years supplementary Show Cause.....
March 5, 2024 Case Laws Customs

Request for modification of Advance Ruling - Classification of Echo Dot with clock - Benefit of exemption notifications on their import. - The previous ruling classified....
March 5, 2024 Case Laws Companies Law

Oppression and Mismanagement - inherent powers of NCLT to cause audit of accounts - allegations of siphoning funds, breach of agreements, and failure to maintain proper.....
March 5, 2024 Case Laws Money Laundering

Seeking grant of bail - Money Laundering - reason to believe - cessation from the directorship from the above companies - beneficial ownership directly or indirectly......
March 5, 2024 Case Laws Service Tax

Benefit of SVLDRS - Bar imposed by an enquiry / investigation or audit post 30.06.2019 - The court set aside the impugned order, holding that the petitioner's......
March 5, 2024 Case Laws Service Tax

Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that......
March 5, 2024 Case Laws Service Tax

Export of services - Procedural lapse in submitting the proof of documents - Non-fulfilment of conditions prescribed in the N/N. 18/2009-ST - After hearing both sides,......
March 5, 2024 Case Laws Service Tax

Refund of service tax on ocean freight under reverse charge mechanism - The tribunal noted that considering this ground would amount to assessing a new refund claim......
March 5, 2024 Case Laws Central Excise

Refund of duty paid on self assessment basis - Refund of the Cenvat credit reversed - benefit of exemption notification - The High court scrutinizes the appellant's......
March 5, 2024 Case Laws Indian Laws

Dishonour of Cheque - legally enforceable debt or liability - The accused denies the allegations and contends that there was no loan transaction with the complainant.......
March 5, 2024 Case Laws Indian Laws

Dishonor of Cheque - suspension of sentence and criminal appeal - Validity of imposing a condition of depositing 20% of the compensation amount - statutory liability u/s....
March 5, 2024 Case Laws Indian Laws

Suit for recovery of money on the foot of promissory note - Burden/onus to prove - The High Court found in favor of the plaintiff, overturning the decision of the......
March 4, 2024 Case Laws GST

Principle of uberrima fides (utmost good faith) - Cancellation of GST registration of petitioner - Upon verification ordered by the High court, it was discovered that......
March 4, 2024 Case Laws GST

Cancellation of GST registration of the petitioner with retrospective effect - the notice does not even mention the name of the officer or designation of the authority......
March 4, 2024 Case Laws GST

Cancellation of GST registration of the petitioner with retrospective effect - The High court modifies the impugned order to address the petitioner's concerns. The court....
March 4, 2024 Case Laws GST

Violation of principles of natural justice - impugned order passed without considering reply to the show cause notice - The High court finds the respondent's stand of......
March 4, 2024 Case Laws Income Tax

Assessment u/s 144 - estimation of income - Method of accounting - Non rejection of books of account - disallowance of expenses, addition of inflated purchases and......
March 4, 2024 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - entitlement to exemption u/s 54F - The High Court examines Section 54F of the Act and concludes that the reassessment is......

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

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

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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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