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Highlights / Annotations / Catch Notes For April of 2024

Home Highlights April April 2024 Year 2024

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April 30, 2024 Case Laws GST

Cancellation of GST registration of the petitioner with retrospective effect - Highlighting deficiencies in the show cause notice and the lack of reasons for the......
April 30, 2024 Case Laws Income Tax

Unexplained money u/s 69A - deposits in bank account during the demonetization period - joint bank account of husband wife - family settlement - The Appellate Tribunal......
April 30, 2024 Case Laws Income Tax

Penalty proceedings u/s 270A - Applicable rate of penalty - The Appellate Tribunal noted that while the penalty notice cited under-reporting of income, the AO imposed......
April 30, 2024 Case Laws Income Tax

Exemption u/s 11 - assessee has not e-filed or not filed return within due date - The NFAC/Ld.CIT(A) ruled in favor of the Assessee, stating that the CBDT circular......
April 30, 2024 Case Laws Income Tax

Penalty u/s. 270A - Under-reporting of income / Mis-reporting - Interest income from income tax refunds - After reviewing the submissions and case materials, the......
April 30, 2024 Case Laws Income Tax

Eligibility of exemption u/s 80P(2)(a)(i) or u/s 80P(2)(d) - interest income earned from cooperative banks - The Appellate Tribunal reviewed conflicting judicial......
April 30, 2024 Case Laws Income Tax

Deduction claimed u/s. 80P(2)(a)(i) - Status showing as AOP and not mentioned as cooperative society - The Tribunal referred to the definition of "person" under section.....
April 30, 2024 Case Laws Income Tax

LTCG - year of assessment - The Tribunal noted discrepancies in the year of taxability claims, stating that the original Joint Development Agreement (JDA) underwent......
April 30, 2024 Case Laws Income Tax

Taxation on gains arising out of compulsory acquisitions - Admission of Additional Grounds - the Appellate Tribunal analyzed the legislative timeline and relevant......
April 30, 2024 Case Laws Income Tax

Revision u/s 263 - Additions u/s 69 r.w.s. 115BBE - excess stock found during the course of survey as admitted to be the undisclosed business income of the assessee, by.....
April 30, 2024 Case Laws Customs

Imposition of penalties u/s 114 (iii) and 114A on employees / manager of CHA - benami shipping bills - The Tribunal found that the appellant knowingly filed benami......
April 30, 2024 Case Laws Customs

Revocation of the Customs Brokers’ licence - non-existent entities - The Tribunal examined the scope of obligations......
April 30, 2024 Case Laws Customs

Import of Internal Remote Electrical Tilt Switches (iRET) - benefit of Exemption notification - Whether the amperage of the iRETs imported by the appellant were of 5......
April 30, 2024 Case Laws Customs

Smuggling - Prohibited goods - confiscation of cigarettes containers concealed in HDPE granules - Penalty u/s 112 (a) &(b) and 114AA - The Appellate Tribunal upheld the.....
April 30, 2024 Case Laws Customs

Revocation of Customs Brokers’ licence - Non-existent exporters have also been filing GST returns with the department - The tribunal clarified that the Customs Broker's.....
April 30, 2024 Case Laws Customs

Rejection of request of the appellant for conversion of free shipping bills to drawback shipping bills - Section 149 of the Customs Act, 1962 - The Tribunal affirmed......
April 30, 2024 Case Laws Customs

Seizure of plastic granules - Valuation - Confiscation of the vehicle - Interception and seizure of a truck carrying plastic scrap and granules allegedly of Nepalese......
April 30, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Validity of resolution plan - Nil Payment to Operational Creditors - waterfall mechanism - The Appellate Tribunal acknowledged the appellants' contention that......
April 30, 2024 Case Laws Central Excise

Method of valuation - Revenue neutrality - Extended period of limitation - goods transferred to another unit for captive consumption - to be valued in accordance with......
April 30, 2024 Case Laws Central Excise

Refund of excess duty paid under protest - date on which notification came into effect. - The Tribunal referred to Section 5A of the Central Excise Act, which stipulates....
April 30, 2024 Case Laws Indian Laws

Integrity of the electoral process - suspicion of infringement of a right - The appellants argued for the reintroduction of paper ballots, provision of VVPAT slips to......
April 30, 2024 Case Laws Indian Laws

The original appellant (now deceased) was represented by her son as her legal representative. The suit initially sought a permanent prohibitory injunction regarding a......
April 29, 2024 Case Laws GST

Cancellation of GST Registration - Legal Validity of Retrospective Cancellation - The court acknowledged the lack of clarity in the show cause notice and the absence of.....
April 29, 2024 Case Laws GST

Levy of penalty - goods were undervalued - The High Court, after careful consideration of legal precedents and statutory provisions, ruled in favor of the petitioner. It....
April 29, 2024 Case Laws GST

Levy of Penalty u/s 129(3) of the Central Goods and Service Tax Act, 2017 - Errors in e-way bills - The Court emphasized that minor typographical errors in e-way bills,.....
April 29, 2024 Case Laws GST

Levy of GST - Royalty- seigniorage fee paid by the petitioner to the Government - Referring to a relevant Division Bench Judgment, the High Court issued directions for......
April 29, 2024 Case Laws Income Tax

Credit of TDS - Non-reflection of TDS credit in its 26AS statement - The Appellate Tribunal acknowledged the genuine hardship faced by the appellant - While recognizing.....
April 29, 2024 Case Laws Income Tax

Foreign Tax Credit u/s. 90 - denial of tax credit paid in the source country - Form No.67 was not filed before the due date of filing of return of income - While the......
April 29, 2024 Case Laws Income Tax

Penalty proceedings for a default committed by a deceased - legal representatives - Levy of penalty u/s 271B for non-furnishing of Tax Audit Report within the prescribed....
April 29, 2024 Case Laws Income Tax

Estimation of income - Bogus purchases - Second reopening assessment proceedings - The Tribunal affirms the decision of the CIT-A to delete the addition made under......
April 29, 2024 Case Laws Income Tax

Revision u/s 263 - Upon examination, the Tribunal found that the Assessing Officer had conducted adequate enquiries during the assessment proceedings, thereby rendering.....
April 29, 2024 Case Laws Income Tax

Validity of the assessment order passed u/s 143(3) - Assumption of jurisdiction to make an assessment - No return of income filed by assessee - Whether a curable defect.....
April 29, 2024 Case Laws Income Tax

Lack of jurisdiction of AO in issuing notice u/s.143 (2) - Change of residential address of the assessee - The Appellate Tribunal admitted the additional ground raised......
April 29, 2024 Case Laws Income Tax

Addition u/s 68 r.w.s. 115BBE - Bogus LTCG - The Tribunal examined the transactions and found that the entire addition made by the Assessing Officer was based on......
April 29, 2024 Case Laws Income Tax

AO/CPC jurisdiction u/s 143(1) to carry out 43B(a) disallowance - The Tribunal analyzed the provisions of section 43B and relevant judicial precedents to determine the......
April 29, 2024 Case Laws Customs

Revocation of the custom broker license - The Tribunal observed that the CHA fulfilled their obligations by advising clients based on the information available, which......
April 29, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial creditor within the meaning of sub-section (7) of Section 5 of the IBC - The Supreme Court affirmed the NCLAT’s judgment, holding that the....
April 29, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLAT admitted the application u/s 7 - NPA - Relevant date of default - The National Company Law Appellate Tribunal upheld the decision to initiate.....
April 29, 2024 Case Laws Insolvency and Bankruptcy

Delayed filing of appeal - relevant date for calculation of time limitation - from the date of pronouncement of the Judgment or from the date of uploading of the......
April 29, 2024 Case Laws Insolvency and Bankruptcy

Settlement of belated claims - Condonation of delay in filing the claim - The Tribunal noted discrepancies in the Appellant's documents and the lack of corresponding......
April 29, 2024 Case Laws Central Excise

Validity of order of High Court remanding back the Matter to the Tribunal for re-consideration - Failure of the Department to follow the instructions given by the CESTAT....
April 28, 2024 Notifications SEBI

Securities and Exchange Board of India (Research Analysts) (Amendment) Regulations, 2024 - This notification issued by SEBI brings about amendments to the existing......
April 28, 2024 Notifications SEBI

Securities and Exchange Board of India (Investment Advisers) (Amendment) Regulations, 2024 - The amendments introduced by SEBI signify a proactive approach towards......
April 28, 2024 Notifications SEBI

SEBI recently issued the Securities and Exchange Board of India (Alternative Investment Funds) (Second Amendment) Regulations, 2024, introducing several amendments to......
April 28, 2024 Notifications DGFT

Export of 2,000 MT of White Onion under Code 0703 10 19 - The exports are permitted only through three designated ports—Mundra, Pipavav, and Nhava Sheva/JNPT. - Each......
April 28, 2024 Notifications FEMA

Amendment to Regulation 4 of FEMA, Mode of Payment and Reporting of Non-Debt Instruments - Expands the reporting responsibilities involving equity instruments traded or.....
April 28, 2024 Notifications FEMA

Amendment to Regulation 3.1 of FEMA, Mode of Payment and Reporting of Non-Debt Instruments - To facilitate the purchase or subscription of equity shares of Indian......
April 28, 2024 Notifications FEMA

Foreign Exchange Management (Foreign Currency Accounts by a person resident in India) (Amendment) Regulations, 2024. - Notification revises the provisions of regulation.....
April 28, 2024 Notifications DGFT

The notification issued by DGFT extends the accreditation period for Halal Certification Bodies and the registration period for export units by three months, until 4th......
April 28, 2024 Notifications Income Tax

Control of income-tax authorities - U/s 118 - Notification No. 39/2024 issued by the CBDT, introduces amendments to a prior notification related to the administrative......

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Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

N: Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024.

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

C: Mandatory additional qualifiers in import/export declarations in respe...

H: Extension for co-op societies to claim 80P deduction for delays in acc...

H: Mandated e-auction platform eBKray for liquidators to streamline asset...

F: GST ON OFFICE

F: Non issue of tax invoice by Registered GTA

F: Taxability of letting out commercial premises to registered person by ...

F: Free supply of machine for committed purchase of materials

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

C: Condonation of delay under clause (b) of sub-section (2) of section 11...

N: Seeks to bring in force provision of Various sections of Bihar Goods a...

A: LIMITATION TO INITIATE CORPORATE INSOLVENCY RESOLUTION PROCESS UNDER S...

A: Understanding the Importance of FSSAI Certificate Download for Food St...

A: NEW CHANGES IN INPUT TAX CREDIT

A: Orders signed by same officer in dual capacity not maintainable.

H: Accused granted bail in Rs. 8.90cr GST evasion case after depositing R...

H: Tax evasion allegations: GST fraud probe, parallel proceedings allowed.

H: Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessm...

H: High Court validates using Electronic Credit Ledger for pre-deposit pa...

H: Improper tax demand without fair hearing opportunity. Petitioner recti...

H: Breach of natural justice: Petitioner's defense rights violated, reply...

H: Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial...

H: Clerical error in GSTR-1 filing, rectification ordered; authorities to...

H: Non-speaking order on ITC mismatch and GST return discrepancies set as...

H: Unblocking ITC & revocation of GST registration suspension: Taxpayer's...

H: Tax Reassessment Validity: Harmony Between Joint Assistant Commissione...

H: Examining Income Tax Settlement Commission's wide powers and finality ...

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