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Highlights / Annotations / Catch Notes For April of 2024

Home Highlights April April 2024 Year 2024

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Showing 501 to 550 of 760 Records

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April 10, 2024 Case Laws Money Laundering

Seeking grant of bail - scheduled offence - The court acknowledged the gravity of the allegations but also highlighted the applicants' right to bail, given the......
April 10, 2024 Case Laws Money Laundering

Maintainability of writ petition - Money Laundering - The Court evaluated the contention that the applicants had engaged in dilatory tactics. It concluded that the......
April 10, 2024 Case Laws Service Tax

Classification of transactions involving the supply of antivirus software license codes/keys to end-users as either a provision of service or sale of goods. - The......
April 10, 2024 Case Laws Central Excise

Reversal of CENVAT Credit - inputs consumed/utilized for production, at the work-in-progress stage, were destroyed in fire in the factory - The Tribunal examined the......
April 10, 2024 Case Laws Central Excise

Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting,......
April 10, 2024 Case Laws Central Excise

SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central......
April 10, 2024 Case Laws VAT and Sales Tax

Levy of VAT (tax) - Turnover of old machinery and equipment after the closure of business - The central contention is the interpretation of the amended definition of......
April 9, 2024 Notifications Indian Laws

The Ministry of Home Affairs issued the Foreign Contribution (Regulation) Amendment Rules, 2022, on 1st July 2022, introducing several key amendments to the Foreign......
April 9, 2024 Notifications GST

Waiver of the interest levied on late filling of GST return for the specified (four) registered person. - The table provided in the notification delineates the class of.....
April 9, 2024 Notifications DGFT

The notification introduces a temporary shift from a 'Restricted' to a 'Free' import policy for melon seeds, effective from May 1, 2024, to June 30, 2024. This......
April 9, 2024 Notifications DGFT

The period within which Yellow Peas can be imported freely, without the Minimum Import Price (MIP) condition and without port restrictions, has been extended from 30th......
April 9, 2024 Notifications Income Tax

The Corrigendum to Notification No. 02 of 2024, issued by the Directorate of Systems under the Ministry of Finance, Government of India, addresses a clarification......
April 9, 2024 Notifications Customs

Notification No. 23/2024-Customs amends the original Notification No. 64/2023-Customs by substituting the deadline mentioned in Column (4) of the Table against S. No. 1.....
April 9, 2024 Notifications DGFT

DGFT Notification No. 03/2023, issued on April 5, 2024, facilitates the export of essential commodities to the Republic of Maldives under a bilateral trade agreement for....
April 9, 2024 Case Laws GST

Interest on Delayed Refund of Input Tax Credit - Proviso to Section 56 specified increased interest rates for refunds arising from orders of adjudicating or appellate......
April 9, 2024 Case Laws GST

Validity of order in original and Demand of GST - These issues included discrepancies in GST returns, imposition of cess, treatment of scrips, and taxation of corporate.....
April 9, 2024 Case Laws GST

Validity Of Order - Tax demand based on Audit observations - variation between the GSTR 3B return and Form 26AS - The High Court observed that there could be duplication....
April 9, 2024 Case Laws GST

Generation of Duplicate / multiple E-way Bills - Delay in filing of Appeal before the Appellate Authority - The petitioner argued that these duplicates were the result......
April 9, 2024 Case Laws GST

Classification of imported and traded goods - clear float glass - The Appellate Authority for Advance Ruling highlighted that the presence of a tin layer is a natural......
April 9, 2024 Case Laws GST

Valuation - Manpower supply agency - Whether GST is payable only on the service charges / commission or Income received by whichever name by the Agency Supplying......
April 9, 2024 Case Laws Income Tax

TDS u/s 194C - addition u/s 40(a)(ia) - Payments made to Calcutta Dock Labour Board - The High Court observed that the employment of dock workers and their conditions of....
April 9, 2024 Case Laws Income Tax

Addition u/s 41(1) - interest waived by the Bank - The appellant contended that the waiver of liability by the bank should not be chargeable to tax under Section 41(1)......
April 9, 2024 Case Laws Income Tax

Priority/out of turn hearing of the appeals pending with CsIT (AU) and/or CIT(A) - The judgment by the Madras High Court addressed the petitioner's grievance regarding......
April 9, 2024 Case Laws Income Tax

Application u/s 154 - benefit of the second proviso to Section 40(a)(ia), introduced by the Finance Act, 2012, with effect from 01.04.2013 - This proviso allows relief......
April 9, 2024 Case Laws Income Tax

Accrual of income - Addition made to the income of the assessee received by the assessee from “JDS” and its associates, treated as own income of the assessee - Despite......
April 9, 2024 Case Laws Income Tax

Addition u/s 69A - Addition of cash deposits made by the assessee during the demonetization period - The Tribunal examined the legality of the assessment order, the......
April 9, 2024 Case Laws Income Tax

Revision u/s 263 by CIT - Addition u/s 68 - unexplained credit - The Tribunal meticulously examined the submissions, the audit objections, and the law's provisions. It......
April 9, 2024 Case Laws Income Tax

Assessment u/s 153C - undisclosed receipts as allegedly received by the assessee - reliance on the statement of persons (from whose possession the material was seized) -....
April 9, 2024 Case Laws Income Tax

Investment allowance u/s 32AC - claim disallowed as assessee do not fulfill the requisite condition - The ITAT sided with the assessee, affirming that the activities of.....
April 9, 2024 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Reason to believe - The Appellate Tribunal observed that the reassessment proceedings were initiated solely based on the......
April 9, 2024 Case Laws Income Tax

Transfer Pricing Adjustment on Delayed Receipt of Export Proceeds - notional interest - The Appellate Tribunal found that the CIT(A) had dismissed the new contention of.....
April 9, 2024 Case Laws Income Tax

Denial of Foreign Tax Credit (FTC) - being Form 67 was not filed along with the ITR before the time limit u/s 139 (1) - The use of the word "shall" in the rule indicates....
April 9, 2024 Case Laws Income Tax

Income taxable in India - Royalty or FTS - PE in India or not? - Assessment of payments made by Google India Pvt. Ltd. (Payer) to Google Ireland Limited (payee) for......
April 9, 2024 Case Laws Income Tax

Addition u/s 56(2)(viib) - Method of Valuation - share premium receipts - The Tribunal noted that the appellant had obtained a valuation report from a registered valuer,....
April 9, 2024 Case Laws Customs

Seeking release/return of gold bangle- Issuance of SCN after 3 months of seizure - The High Court of Meghalaya heard a case regarding the seizure of a gold bangle under.....
April 9, 2024 Case Laws Customs

Validity of criminal complaint and related summons issued by the ACMM, New Delhi - Liability to pay differential customs duty with penalty - The High Court acknowledged.....
April 9, 2024 Case Laws Customs

Denial of relinquishment of title of part (balance) goods lying in the warehouse - Section 68 of the Customs Act, 1962 - The Appellate Tribunal notes the appellant's......
April 9, 2024 Case Laws Customs

Seeking clearance of imported goods - e-waste/hazardous waste - imported medical devices - The Appellate Tribunal found in favor of the appellant on all grounds. They......
April 9, 2024 Case Laws Insolvency and Bankruptcy

Locus of appellant - The NCLT's decision dismissed the Appellant's objections to a scheme of amalgamation involving two companies - Appellant contended that they were a.....
April 9, 2024 Case Laws Insolvency and Bankruptcy

Non-compliance of conditions of the Approved Resolution Plan by the Successful Resolution Applicant (SRA) - The Appellate Tribunal found that as per the order dated......
April 9, 2024 Case Laws Indian Laws

Freezing of Bank Accounts - investigation under the FCRA - Seeking to continue utilising their accounts for payment of salary and institutional expenses - Section 37 of.....
April 9, 2024 Case Laws VAT and Sales Tax

Review of the order - Recovery of dues - priority of charges - secured creditor have a prior right over the relevant Department of the Government to appropriate the......
April 8, 2024 Case Laws GST

Cancellation of GST registration - documents are vitiated by lack of clarity and non-application of mind - violation of principles of natural justice - The High Court......
April 8, 2024 Case Laws Income Tax

Valuation of the shares offered for subscription - Determination of fair market value - Applicability of u/s 56(2)(viib) read along with Rule 11UA - Adoption of the Net.....
April 8, 2024 Case Laws Income Tax

Disallowance of foreign exchange fluctuation loss on sale proceeds held in the EEFC account - ITAT deleted addition - The High Court, after considering the arguments......
April 8, 2024 Case Laws Income Tax

Addition u/s 40A - Cash expenditure exceeding the threshold of Rs. 20,000/- - The appellant/assessee argued that the payments made through supervisors, who were......
April 8, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - Exemption of dividend income and the allowability of short-term capital loss - The Tribunal ruled in favor of the appellant, quashing......
April 8, 2024 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - The AO held that loans received by the assessee from the Company constituted deemed dividends. However, the Appellate Tribunal found that.....
April 8, 2024 Case Laws Income Tax

Deduction u/s. 80P(2)(d) - interest income earned from other cooperative banks/societies - Principle of mutuality - Taxability of Club House income - The Tribunal......
April 8, 2024 Case Laws Income Tax

Addition u/s 68 - assessee received unsecured loans from various parties - The AO had held that the unsecured loans received by the assessee were a sham transaction to......

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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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