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Highlights / Annotations / Catch Notes For April of 2024

Home Highlights April April 2024 Year 2024

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Showing 451 to 500 of 760 Records

1 ....6 7 8 91011 12 13 14........ 16

April 12, 2024 Case Laws Customs

Refund of IGST on Export of Goods - Conditions were complied with post-export - Amendment of Bills of Entry for imported goods under the Advanced Authorisation Scheme......
April 12, 2024 Case Laws Customs

Benefit of Exemption - Import of flight simulators and avionics for M/s. Hindustan Aeronautics Limited (HAL), Bangalore and others - The Tribunal concluded that the......
April 12, 2024 Case Laws Customs

Smuggling - Gold of foreign origin - Absolute Confiscation - town seizure - reliability of statements/retraction of statements - The tribunal highlighted inconsistencies....
April 12, 2024 Case Laws Customs

Interest on delayed refund - Interest for the delay in payment of additional duty - calculation of relevant time - The Tribunal noted that the appellant had already been....
April 12, 2024 Case Laws Companies Law

Lease Agreement - Transfer of Property - Appellant argued that the clause in the lease agreement only applies to voluntary transfers, not to mergers or amalgamations -......
April 12, 2024 Case Laws Insolvency and Bankruptcy

CIRP - GNIDA is Secured Creditor or not - The NCLAT affirmed the validity of the charge claimed by the respondent under Section 13-A of the Uttar Pradesh Industrial Area....
April 12, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Admissibility of two additional documents - The Appellate Tribunal analyzed the timing of the documents in question. It noted that the arbitration petition and......
April 12, 2024 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Validity of the order of Adjudicating Authority (NCLT) wherein it held that Rishima cannot be called as a Financial Creditor and Rishima......
April 12, 2024 Case Laws Insolvency and Bankruptcy

CIRP - The State Bank of India (SBI) filed an application for interim distribution of funds from the Escrow Account of the company, as IL&FS had not been servicing the......
April 12, 2024 Case Laws Service Tax

Levy of service tax - various public amenities provided by the Municipal Corporation such as market space, bus stands, vehicle stands, slaughter houses etc. - After......
April 12, 2024 Case Laws Service Tax

Benefit of service tax exemption - construction of a road as part of a broader works contract service for a thermal power project - The Tribunal concluded that the......
April 12, 2024 Case Laws Service Tax

Point of taxation - Continuous supply - The appellant contended that their service contract with ONGC was a continuous supply of service and that the point of taxation......
April 12, 2024 Case Laws Service Tax

Exemption under N/N. 9/2009-ST - Service provided by a subcontractor to a unit located in SEZ - The appellant, subcontracted by a main contractor, contested the denial......
April 12, 2024 Case Laws VAT and Sales Tax

Validity of reassessment proceedings - The petitioner sought to quash an order and notice for reassessment under the UP VAT Act for the assessment year 2012-13. The......
April 12, 2024 Case Laws Indian Laws

Interpretation of a contract condition, which required the measurement of quantities used for payment for embankment construction with soil or with pond ash - Section 34....
April 10, 2024 Notifications Income Tax

The Notification approves 'Amul Research and Development Association' for research in 'Scientific Research' under the provisions of section 35 of the Income-tax Act,......
April 10, 2024 Notifications Customs

Notification No. 28/2024-Customs (N.T.) retains the tariff values for crude palm oil, RBD palm oil, others – palm oil, crude palmolein, RBD palmolein, others –......
April 10, 2024 Circulars DGFT

The Public Notice issued by the DGFT introduces the Melon Seeds Import Monitoring System (MS-IMS) and outlines procedures for import registration. Importers are required....
April 10, 2024 Circulars DGFT

The DGFT's amendment to SION E-124 involves a detailed specification of the quantities and types of inputs allowed to be imported for the production of 1 Metric Tonne......
April 10, 2024 Circulars Customs

The Trade Notice issued by the Office of the Principal Commissioner of Customs, Chennai, addresses the impact of Cyclonic Storm "MICHAUNG" on the filing of Bills of......
April 10, 2024 Circulars SEBI

The circular issued by SEBI on April 05, 2024, addresses the utilization of Aadhaar-based e-KYC authentication services in the securities market. It highlights the......
April 10, 2024 Circulars Customs

The Instruction No. 08/2024-Customs issued by the CBIC, discusses the exemption for importing high-end and high-value used medical equipment, excluding critical care......
April 10, 2024 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective notice u/s 274 - The Tribunal emphasized the necessity for such notices to clearly delineate the charge against the assessee, allowing.....
April 10, 2024 Case Laws GST

Simultaneous investigation by the Central and State GST authorities - The petitioner argued that the DGGI's actions violated a circular mandating coordination between......
April 10, 2024 Case Laws GST

Validity of Order passed u/s 129(1)(b) of the U.P.G.S.T. Act, 2017 - seized and penalty imposed, while they were in transit on truck - registration cancelled ten days......
April 10, 2024 Case Laws GST

Applicability of GST - Benefit of exemption - Supply of Services by Residents’ Welfare Association (RWA) - The case involved an appeal by a Residents' Welfare......
April 10, 2024 Case Laws Income Tax

Characterization of receipt - interest received by the assessee u/s 28 and 34 of the Land Acquisition Act, 1894 - The Delhi High Court, in a case concerning the......
April 10, 2024 Case Laws Income Tax

Addition u/s 14A r.w.r.8D - AO mandation to record dis-satisfaction with the correctness of the Assessee's claim regarding expenditure related to exempt income - The......
April 10, 2024 Case Laws Income Tax

Exemption from paying advance tax - Seeking permission to prosecute appeal against order of assessment without having to pay the advance tax u/s 249(4) - The High Court.....
April 10, 2024 Case Laws Income Tax

Assessment u/s 153A - Additions made in original assessment u/s 143(3) of the Act again added back in the assessment completed u/s 153A/143(3) , Disallowance of loss......
April 10, 2024 Case Laws Income Tax

Reopening of assessment u/s 147/148 - reasons to believe - The Tribunal upheld the validity of the reopening, considering the reasons recorded by the Assessing Officer......
April 10, 2024 Case Laws Service Tax

Rejection of appellants’ challenge to Summons, summoning the appellants to appear before the Second respondent - The Court found that the second respondent had......
April 10, 2024 Case Laws Service Tax

Eligibility to exemption - Taxability of emergency response services provided to government entities - The tribunal upheld the exemption for Dial 108, Dial 102, and Dial....
April 10, 2024 Case Laws Service Tax

Taxability - research projects - educational programs - The case involved disputes regarding the taxability of fees for a post-graduate program and externally funded......
April 10, 2024 Case Laws Service Tax

Classification of services - Cargo Handling Services or Works Contract Services - The Appellate Tribunal concludes that the cargo agent building constructed by the......
April 10, 2024 Case Laws Income Tax

TP Adjustment - Adjustment in the transaction of payment of royalty - Royalty payments made by the subsidiary for using certain intangible properties and services. - The....
April 10, 2024 Case Laws Income Tax

TDS u/s 195 - disallowance u/s 40(a)(i) - The Tribunal cited precedents and legal provisions to establish that disallowance under Section 40(a)(i) can only be made when.....
April 10, 2024 Case Laws Income Tax

Income deemed to accrue or arise in India - taxation of entire revenue received by the Appellant from provision of legal services on Indian engagements - Fees for......
April 10, 2024 Case Laws Income Tax

Assessment u/s 153A - The ITAT Mumbai's rulings reaffirm the principle that the additions under Sections 68, 69C, and disallowances under Section 14A require a concrete.....
April 10, 2024 Case Laws Customs

Confiscation of goods - Clandestine removal of bunkers - import of duty free Furnace Oil & HSD Fuel Oil under warehouse procedure - The tribunal conducted a thorough......
April 10, 2024 Case Laws Customs

Levy of Customs Duty - transshipment of cargo - foreign-going vessel - bunker consumption for tug vessels - The tribunal examined relevant provisions of the Customs Act.....
April 10, 2024 Case Laws Customs

IGST exemption at the time of import of input materials by the appellant - Advance Authorization Scheme - The Tribunal acknowledged that while the Advance Authorization.....
April 10, 2024 Case Laws Customs

Smuggling - Absolute confiscation of three gold bars and one small piece of remelted gold - Penalty u/s 112(a) and (b)(i) of Customs Act - The Tribunal noted that the......
April 10, 2024 Case Laws Customs

Refund - Unjust Enrichment - amount deposited during investigation - The Tribunal observed that the doctrine of unjust enrichment is not attracted in this case as the......
April 10, 2024 Case Laws Customs

Refusal of grant of interest on the amount deposited during investigation, which was subsequently found to be refundable - The Tribunal found that the amount deposited......
April 10, 2024 Case Laws Customs

Recovery of differential duty (SAD) u/s 28(1) of CA for the imports made in all the Bills of Entry along with interest and penalties - The Tribunal confirmed the......
April 10, 2024 Case Laws Customs

Smuggling - Absolute confiscation of foreign currency seized from the Appellant u/s 113(d),(e) & (h) of the Customs Act - The Tribunal found that there was only a venial....
April 10, 2024 Case Laws Customs

Classification of imported goods - Narrow Woven Fabric Webbing - The tribunal noted that the appellant's actions in misclassifying goods from a specific country......
April 10, 2024 Case Laws Customs

Confiscation - imported four Mercedes Benz cars - restricted goods or not - While recognizing the mandatory nature of the type approval certificate under Rule 126 CMVR,.....
April 10, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Rejection of Section 9 Application on the ground of pre-existing dispute - The dispute stemmed from services provided by the Operational Creditor to the Corporate....

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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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