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Highlights / Annotations / Catch Notes For April of 2024

Home Highlights April April 2024 Year 2024

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Showing 301 to 350 of 760 Records

1 ....3 4 5 678 9 10 11........ 16

April 18, 2024 Case Laws Customs

Valuation of imported goods - addition of franchise fee and international marketing charges incurred and of services obtained, in transaction value - The tribunal’s......
April 18, 2024 Case Laws Money Laundering

Money Laundering - Compliance of summons issued by the petitioner, ED u/s 50 - District Collectors to appear before the ED - The Supreme Court expressed disapproval of......
April 18, 2024 Case Laws Money Laundering

Seeking grant of anticipatory bail - Money Laundering - twin conditions of Section 45 of the PMLA Act satisfied or not - main accused was exonerated on identical......
April 18, 2024 Case Laws Money Laundering

Money Laundering - Proceeds of crime - attachment of moveable property of the appellant - The tribunal analyzed PMLA Section 5(1), determining that attachment requires......
April 18, 2024 Case Laws Money Laundering

Money Laundering - provisional attachment order - Despite claiming innocence and presenting evidence of legitimate business transactions, the appellant's receipt of......
April 18, 2024 Case Laws Indian Laws

Dishonour of Cheque - Plea to expedite the trial of a complaint - Case of applicant is that though this complaint under the Act, 1881 was filed in the year 2022, but the....
April 18, 2024 Case Laws Indian Laws

Dishonour of Cheque - Grant of Bail - Mandate to deposit of a minimum of twenty percent of the fine or compensation awarded by the trial court - While acknowledging the.....
April 17, 2024 Circulars Customs

Inclusion of gender specific infrastructure facilities - The Trade Notice issued by the Commissioner of Customs, Chennai IV, outlines significant enhancements in......
April 17, 2024 Notifications FEMA

The Ministry of Finance's recent notification amends the FEMA (Non-debt Instruments) Rules, particularly focusing on the space sector. These amendments introduce......
April 17, 2024 Notifications Central Excise

Adjustments in Excise Duty for Petroleum Crude: Notification No. 12/2024-Central Excise - The amendment specifically adjusts the excise duty rate for petroleum crude to.....
April 17, 2024 Notifications Customs

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - The amendment Notification No. 29/2024-Customs (N.T.) updates the tariff values for......
April 17, 2024 Notifications DGFT

Export of Onions to Sri Lanka and UAE. - The issuance of Notification No. 07/2023 by the DGFT signifies the government's proactive stance in regulating and facilitating.....
April 17, 2024 Notifications DGFT

The Notification No. 06/2023 issued by the DGFT imposes port restrictions on the export of prohibited/restricted essential commodities to the Republic of Maldives during....
April 17, 2024 Notifications GST

Special procedure by a registered person engaged in manufacturing of the certain goods (Involving complex supply chains like tobacco and pan masala) - In the original......
April 17, 2024 Case Laws GST

Service of SCN - Breach of principles of natural justice - intimation and SCN uploaded on the “View Additional Notices and Orders” tab on the GST portal and not......
April 17, 2024 Case Laws GST

Rectification petition - Validity Of Order passed - discrepancy between the GSTR 3B return - The petitioner contended that the discrepancy arose due to the belated......
April 17, 2024 Case Laws GST

Validity of assessment order - Violation of Stay Order against the operation of a notification extending the period of limitation - The High Court acknowledges the......
April 17, 2024 Case Laws GST

Denial of Input Tax Credit (ITC) - Proof of movement of Goods (E-way bill) not produced - The High court acknowledges that the petitioner submitted original tax......
April 17, 2024 Case Laws GST

Validity Of Order passed u/s 73 of the Central Goods and Services Tax Act, 2017 [“the Act”] - Demand of GST - The Delhi High Court addressed a case wherein the......
April 17, 2024 Case Laws GST

Validity of Communication over Email - The petitioner claims that notices and orders from the GST authorities were not received due to being diverted to the spam folder.....
April 17, 2024 Case Laws GST

Validity Of assessment order passed - SEZ unit - Supply of services without charging GST since it was a zero rated supply - turnover inadvertently reported under the......
April 17, 2024 Case Laws GST

Maintainability of Writ Petition since GST Appellate Tribunal not constituted - Order Appealable u/s 112 of the CGST/OGST Act, 2017 - Statutory benefit of stay -......
April 17, 2024 Case Laws Income Tax

Validity of order passed by the ITSC - Settlement of a case - Bogus purchases and Accommodation entries - ITSC allowed certain amounts to be capitalized with......
April 17, 2024 Case Laws Income Tax

Deduction u/s 10 B - The AO argued that the units were formed by the transfer of previously used machinery, disqualifying them from certain deductions. - The tribunal,......
April 17, 2024 Case Laws Income Tax

Denial of exemption u/s 11 & 12 - Assessment of trust - Taxation at Maximum Marginal Rate (MMR) - charging the assessee as per the provisions of section 164(1) or 164(2)....
April 17, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - The petitioner had initially failed to file income tax returns but later submitted various documents in response to notices received......
April 17, 2024 Case Laws Income Tax

Rectification u/s 154 - disallowance of carrying forward of the loss - The High Court examined the contentions of both parties and found merit in the petitioner's......
April 17, 2024 Case Laws Income Tax

Determining the jurisdiction of appellate forum - jurisdiction of this Tribunal - The Tribunal refers to the legal precedent established in a Supreme Court case......
April 17, 2024 Case Laws Income Tax

Validity of reopening of assessment - reasons to believe - The Appellate Tribunal scrutinized the reasons recorded for the reopening of the assessment and found several.....
April 17, 2024 Case Laws Income Tax

The Appellate Tribunal addressed three main issues raised by the Assessee against the assessment order. Firstly, regarding the disallowance of job work charges to a......
April 17, 2024 Case Laws Customs

Revocation of Customs Broker Licence - forfeiture of security deposit - levy of penalty - mis-declaration of quantity of imported goods - The Tribunal found the CB......
April 17, 2024 Case Laws Customs

Valuation of imported goods - inclusion of royalty in the invoice value - The Appellate Tribunal finds that the direction to modify the order and include royalty in the.....
April 17, 2024 Case Laws Customs

Penalties u/s 112 and section 114AA of Customs Act, 1962 - classification of goods imported under duty exemption entitlement certificate (DEEC) scheme - The tribunal......
April 17, 2024 Case Laws Customs

Non-compliance with the remand order of the Tribunal in the earlier round of litigation - import of rough marble blocks - The Tribunal noted the appellant's submission......
April 17, 2024 Case Laws Customs

Confiscation of imported goods - Black pepper - advance authorisation scheme - diversion of Goods - fulfilment of export obligation or not - The Tribunal found that the.....
April 17, 2024 Case Laws Customs

Valuation of imported goods - aluminium scrap - enhancement of value - The Tribunal referred to a previous decision where it was asserted that the appellant had agreed......
April 17, 2024 Case Laws Companies Law

Seeking directions against the respondent no. 1/National Housing Bank (NHB) to consider and decide upon the petitioner’s representation - The High Court noted that the......
April 17, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Liquidation of corporate debtor - Refusal to approve the private sale - The Tribunal acknowledged the procedural challenges presented by the liquidator’s......
April 17, 2024 Case Laws Insolvency and Bankruptcy

Rejection of application against admission of CIRP u/s 7 application filed by the Financial Creditor - The tribunal pointed out that the corporate debtor’s financial......
April 17, 2024 Case Laws Insolvency and Bankruptcy

CIRP - The Tribunal concluded that the security agreement was intended as additional security and did not absolve the debtor of its repayment obligations. The Tribunal......
April 17, 2024 Case Laws Money Laundering

Seeking release of petitioner - Right to Sleep - The High Court found that the petitioner was not detained when he entered the Enforcement Directorate (ED) office under.....
April 17, 2024 Case Laws Service Tax

Valuation of service - works contract service or not - The CESTAT held that the appellant’s contracts were clearly split into goods and services, which did not meet the.....
April 17, 2024 Case Laws Service Tax

Classification of service - Business Support services or not - The Appellate Tribunal, referring to precedent cases, concluded that GTPL's activity of arranging......
April 17, 2024 Case Laws Central Excise

CENVAT Credit - capital goods - Immovable Property or not - fabrication and setting up of entire paint shop - The case involved the appellant's availing of CENVAT credit....
April 17, 2024 Case Laws Central Excise

Benefit of exemption - The appellant contends that since the pole shoe is a component of the Wind Operated Electricity Generator (WOEG), the exemption applies. The......
April 16, 2024 Case Laws GST

Condonation of delay in filing an appeal before the Appellate Authority - The High Court, while acknowledging the delay in appeal filing beyond the condonable period of.....
April 16, 2024 Case Laws GST

Seeking reimbursement of GST amount paid by the petitioner - Interpretation of Contract Clause - After analyzing the documents and submissions, the High Court found that....
April 16, 2024 Case Laws GST

Validity of assessment order - SCN as also the assessment order have not been signed by the 2nd respondent either digitally or physically - The High court examined......
April 16, 2024 Case Laws Income Tax

Characterization of receipt - amount received by the appellant upon retirement from the partnership - taxability as capital gains under the Income Tax or not? - The High....
April 16, 2024 Case Laws Income Tax

Reopening of assessment - reasons to believe - On the issue of disclosure and compliance with TDS provisions, the court found that the petitioner had indeed disclosed......

1 ....3 4 5 678 9 10 11........ 16

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N: Land Customs Stations and Routes for import and export of goods by lan...

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: Mandatory additional qualifiers in import declarations in respect of c...

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

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

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