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Highlights / Annotations / Catch Notes For April of 2024

Home Highlights April April 2024 Year 2024

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Showing 401 to 450 of 760 Records

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April 13, 2024 Case Laws GST

Violation of principles of natural justice - impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic order - The High......
April 13, 2024 Case Laws GST

Refund of service tax on Ocean Freight - Precedents - Validity of order of CESTAT for non-following the decision of Non-Jurisdictional High Court, in regard to......
April 13, 2024 Case Laws GST

Carry forward of excess payment of tax as ITC for next year - Allegation of availment of excess input tax credit - . The appellant argued that the net tax payable for......
April 13, 2024 Case Laws GST

Condonation of delay in filing returns - due to ill-health, returns (GSTR-3B) could not be filed within the time prescribed by the second respondent - The petitioner,......
April 13, 2024 Case Laws GST

Validity of assessment order of GST demand - Violation of principles of natural justice - Admittedly, notice in Form DRC-01 was issued after conducting an inspection......
April 13, 2024 Case Laws GST

Attachment order - SCN was not uploaded on the portal - The High Court acknowledged that the absence of the show cause notice on the portal was a result of inadvertence.....
April 13, 2024 Case Laws Income Tax

Settlement applications u/s 245C (1) - “full and true disclosure” - The High court observed that the respondent did not fully disclose the additional income initially,......
April 13, 2024 Case Laws Income Tax

Condonation of delay in filing the revised return of income claiming refund - application filed u/s 119(2)(b) rejected - “genuine hardship” - The Orissa High Court ruled....
April 13, 2024 Case Laws Income Tax

Regular Approval u/s 80G(5) - Constitutional Validity of circular - CBDT issues circulars enlarging the time limit even beyond the prescribed limit to mitigate the......
April 13, 2024 Case Laws Income Tax

Regular Approval u/s 80G(5) - The High Court found that while the respondents had the authority to extend the time limit, there was no valid reason provided for the......
April 13, 2024 Case Laws Income Tax

Validity of revision u/s 263 against order u/s 143(3) r/w section 153A - The assessment order was passed with prior approval under Section 153D - The High court examined....
April 13, 2024 Case Laws Income Tax

Validity of Show Cause Notice and the consequential order of assessment - The High Court found merit in the petitioner's arguments regarding the invalidity of the show......
April 13, 2024 Case Laws Income Tax

Unexplained cash credit u/s 68 - onus to prove source of cash - The Tribunal found that the assessee's business model of currency exchange was genuine, supported by......
April 13, 2024 Case Laws Income Tax

Regarding the deduction u/s 80IA, the Tribunal affirmed that ground handling and cargo handling services provided by the assessee were covered within the scope of......
April 13, 2024 Case Laws Service Tax

SVLDRS - The High Court acknowledged that the petitioner's duty liability was admitted and quantified before the cutoff date of 30.06.2019, as evidenced by records from.....
April 13, 2024 Case Laws Income Tax

Penalty u/s 271(1)(b) imposed on minor - The tribunal upheld the appellant's argument regarding being a minor, stating that penalty proceedings initiated against a minor....
April 13, 2024 Case Laws Income Tax

Revision u/s 263 by CIT - The Appellate Tribunal found that the PCIT's assumption of jurisdiction under Section 263 was not justified. It observed that the assessment......
April 13, 2024 Case Laws Income Tax

LTCG - Exemption u/s 54F - assessee has purchased triplex flat - The Assessing Officer rejected the claim, arguing that the purchase did not qualify as a single......
April 13, 2024 Case Laws Income Tax

Disallowance of deduction(s) u/s 80P - interest income from the investments made in co-operative/other bank(s) - The tribunal analyzed Sec. 80P(2)(d) and determined that....
April 13, 2024 Case Laws Income Tax

Delay in filling appeal before ITAT - Delay of 68 days involved in filing of the appeal - The Tribunal noted the substantial delay in filing the appeal and the absence......
April 13, 2024 Case Laws Customs

Undervaluation and Mis-declaration of the goods imported - The tribunal found that the values used in the SCNs were improperly based on an unadjudicated earlier SCN.......
April 13, 2024 Case Laws Customs

Amendment in the bills of entry u/s 149 of the Customs Act, 1962 (CA ’62) - refund of excess duty paid - Re-classifying the goods by changing the CTH - The Tribunal......
April 13, 2024 Case Laws Customs

Jurisdiction of the Tribunal - Indian currency/Goods - Baggage Rules - The Tribunal analyzed the definitions of baggage and goods under the Customs Act and observed that....
April 13, 2024 Case Laws Customs

Failure to re-export the goods after re-import - Recovery of Drawback - The Appellate Tribunal found that the appellant intended to re-export the goods after repair but.....
April 13, 2024 Case Laws Customs

Classification - Imported goods from Korea - "gold coins (other than legal tenders)" - The Appellate Tribunal concluded that the gold coins, being articles crafted from.....
April 13, 2024 Case Laws Companies Law

Oppression and Mismanagement - Validity of the Lease Deed - Doctrine of Res Sub-Judice - Appellants argued that the Tribunal overstepped its jurisdiction by setting......
April 13, 2024 Case Laws Companies Law

Rightful owners of 4000 shares or not - Exercise of jurisdiction u/s 8 of the Arbitration and Conciliation Act - The Appellate Tribunal emphasizes that the NCLT's......
April 13, 2024 Case Laws Insolvency and Bankruptcy

Rejection of Section 7 Application filed by the Appellant (homebuyers) on the ground of non-compliance of Section 7, sub-section (1), 2nd Proviso - decree-holder is......
April 13, 2024 Case Laws Insolvency and Bankruptcy

Admission of petition under Section 7 of the IBC - initiation of CIRP - Corporate Guarantor - The Tribunal dismissed the claims of forgery, noting the lack of......
April 13, 2024 Case Laws Service Tax

Recovery of Service Tax - Business auxiliary services - sale and purchase of cargo space - The Appellate Tribunal found that the appellant's activities of buying and......
April 13, 2024 Case Laws Service Tax

Classification of service - sale of space and time for advertisement service or not - The Appellate Tribunal carefully examined the agreements between the parties and......
April 13, 2024 Case Laws VAT and Sales Tax

Rejection of branch transfer / Stock transfer of Goods - The tribunal found that the tax authority inappropriately applied a general conclusion from a small subset of......
April 13, 2024 Case Laws Indian Laws

Sale of mortgaged (scheduled) properties which was to be conducted by the Authorized Officer (Respondent No.2) of the Respondent-Bank - default in repayment of loan by......
April 13, 2024 Case Laws Indian Laws

Time limitation - Refusal to condone the delay in challenging the Order passed by the Competent Authority and Administrator, SAFEM(FOP)A, 1976 and NDPS Act, 1985, New......
April 12, 2024 Case Laws GST

Service of Notices after cancellation of GST registration - Validity of assessment order and demand of GST - The High Court observed that the registration was cancelled,....
April 12, 2024 Case Laws GST

Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common......
April 12, 2024 Case Laws Income Tax

Initiating proceedings u/s 153C - The High court held that the power under Section 153C necessitates the presence of incriminating material directly pertinent to the AYs....
April 12, 2024 Case Laws Income Tax

Validity of Referring the matter to DVO - Additions based on valuation report - The High Court noted that the assessee had filed its return for the relevant assessment......
April 12, 2024 Case Laws Income Tax

Prosecution u/s 276CC - Settlement Commission has already granted immunity from prosecution to the petitioner - The High Court highlighted the importance of the......
April 12, 2024 Case Laws Income Tax

Nature of Payment - Construction Activities and Taxability - relinquishment of trusteeship - Another set of appeals revolved around payments made to erstwhile trustees......
April 12, 2024 Case Laws Income Tax

Nature of receipt - relinquishment of trusteeship - additions to the income of the trustees by way of excess consideration received for the sale of the rubber plantation....
April 12, 2024 Case Laws Income Tax

Capital gain computation - determination of holding period of asset - The dispute centered around whether the holding period of a capital asset should be computed from......
April 12, 2024 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) - Interest free loans granted - The Co-ordinate Bench of the Tribunal had previously ruled in favor of the assessee on a similar.....
April 12, 2024 Case Laws Income Tax

Addition of cash deposited during the demonetisation period in bank account - unexplained income - taxation @ 60% as provided u/s. 115BBE - The tribunal acknowledged the....
April 12, 2024 Case Laws Income Tax

Computation of capital gains enshrined in section 48 - Deduction of Brokerage expense, Transfer expenses and indexed cost of improvement - Tribunal found the assessee......
April 12, 2024 Case Laws Income Tax

Transfer Pricing Adjustments - Selection of the most appropriate method (MAM) for determining the arm's length price (ALP) - The assessee's choice to adopt the 'other......
April 12, 2024 Case Laws Income Tax

Transfer Pricing Adjustments - Purchase of Development Rights - capital transactions and their treatment - The tribunal addressed several crucial issues regarding the......
April 12, 2024 Case Laws Income Tax

Assessment u/s 153A - Addition made on account of over invoicing in purchases - protective addition - The Tribunal meticulously examined the evidence and submissions......
April 12, 2024 Case Laws Income Tax

Revision u/s 263 - Deduction u/s 80P on interest received from Cooperative Bank - After considering the submissions and the relevant statutory provisions and precedents,....
April 12, 2024 Case Laws Income Tax

Addition u/s 56(2)(viib) - Method of valuation of shares - closely held company issues its shares at a premium - The tribunal sided with the assessee, affirming the FMV.....

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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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