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Highlights / Annotations / Catch Notes For April of 2024

Home Highlights April April 2024 Year 2024

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Showing 551 to 600 of 760 Records

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April 8, 2024 Case Laws Income Tax

Validity of proceedings u/s 153C - The Tribunal upheld the proceedings u/s 153C, agreeing with the CIT(A)'s decision that the material seized during the search had a......
April 8, 2024 Case Laws Income Tax

Accrual of income in India - taxability of the “software” supplied to Indian affiliates - The Tribunal's decision effectively overturns the AO's and DRP's stance,......
April 8, 2024 Case Laws Customs

Invoking and encashing a bank guarantee - Demerger of business - bank guarantee for fulfillment of the duty amount - The High Court acknowledged the limited jurisdiction....
April 8, 2024 Case Laws Companies Law

Liability of stamp duty on increase in share capital - How stamp duty is to be applied to Articles of Association in cases of increased share capital? - The Supreme......
April 8, 2024 Case Laws Companies Law

Division of shares among the deceased's children - Interpretation of will - To be treated as part of her "movable properties" or not - The High Court upheld the CLB's......
April 8, 2024 Case Laws Companies Law

CIRP - Recovery of outstanding dues - Legitimacy and consequences of a Sale Deed executed by the company in liquidation. - Priority of charges - The High court......
April 8, 2024 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - The Appellate Tribunal upheld the approval of the Resolution Plan, stating that there was no violation of statutory provisions. It......
April 8, 2024 Case Laws Insolvency and Bankruptcy

CIR - Order of Liquidation - Concern regarding auction at a price significantly lower than their fair value - The NCLAT found that the appellant's challenges were not......
April 8, 2024 Case Laws Service Tax

Benefit of SVLDRS - Discrepancies in the petitioner's declaration under the scheme, alleging incorrect categorization and pending litigation. - The High Court found that....
April 8, 2024 Case Laws Service Tax

Levy of Service tax - providing infrastructure and administrative facilities to the visiting doctors - The appellant argued that the primary purpose of these......
April 8, 2024 Case Laws Service Tax

Refund of service tax paid on input services used for export of goods - The Tribunal, in its final analysis, sided with the appellant, confirming their eligibility for......
April 8, 2024 Case Laws Central Excise

Demand of duty and Levy of penalty - Levy of penalty on Director - Clandestine removal - The demand was based on data printouts retrieved from a third party's computer,.....
April 6, 2024 Case Laws GST

Blocked input tax credit - issuance of credit notes by the supplier - denial of Input Tax Credit with regard to certain inputs - Both parties presented their arguments,.....
April 6, 2024 Case Laws GST

Confiscation of goods - levy of penalty - presence of additional stock - The High Court scrutinized statutory provisions, emphasizing that confiscation cannot be solely.....
April 6, 2024 Case Laws GST

Condonation of delay in filing an Appeal - Violation of principles of natural justice - The High Court observed that the appellate authority failed to appropriately......
April 6, 2024 Case Laws GST

Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's......
April 6, 2024 Case Laws GST

Violation of principles of natural justice - order in original has been passed ex-parte to the petitioner - The High Court found merit in the petitioner's arguments,......
April 6, 2024 Case Laws GST

Appeal rejected on the ground of delay - Refund of unutilised input tax credit - The Court examined the interpretation of Rule 108(3) of the CGST Rules, which mandated......
April 6, 2024 Case Laws GST

Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the......
April 6, 2024 Case Laws GST

Validity of assessment order - absence of three-month gap - The petitioner's counsel argued for a three-month gap between the show cause notice and assessment order,......
April 6, 2024 Case Laws GST

Principles of natural justice - The High Court found merit in the petitioner's argument regarding the violation of procedural fairness, as the impugned order failed to......
April 6, 2024 Case Laws GST

Refusal to rectify the assessment order passed under Rule 142 (5) of the C.G.S.T. Rules, 2017 - denial of the Input Tax Credit (ITC) - The High Court found merit in the.....
April 6, 2024 Case Laws GST

Violation of principles of natural justice - cryptic order - excess claim Input Tax Credit - Despite the petitioner submitting a detailed reply, the court found that the....
April 6, 2024 Case Laws GST

Violation of principles of natural justice - SCN not received as the show cause notice was not uploaded on the GST portal under the heading ‘Notices’ but appears to have....
April 6, 2024 Case Laws Income Tax

Assessment u/s 153C/153A - Computation of the Relevant Assessment Years Block - Jurisdiction for Reopening Assessments - The Delhi High Court meticulously analyzed the......
April 6, 2024 Case Laws Income Tax

TDS liability u/s 194C - 'Contract for Sale' and not a 'Works Contract' - Scope of the term "Work" - Seeking issue a Certificate u/s 197 r.w.s. 206(C)(9) for NIL Tax......
April 6, 2024 Case Laws Income Tax

TP Adjustment - Comparable selection - determination of the arm’s length price (ALP) of international transactions - The appellant contested the inclusion of two......
April 6, 2024 Case Laws Income Tax

Additions against Over-invoicing of Purchases - The Tribunal found that the AO's selective reliance on pieces of evidence without considering the entirety of the......
April 6, 2024 Case Laws Income Tax

Denial of exemption u/s 10(38) - . The ITAT found that the assessee, an individual with income from salary and other sources, had legitimately purchased equity shares of....
April 6, 2024 Case Laws Income Tax

Assessment u/s 153C - Additions made by revenue based on search findings in group cases of M/s SRS mining and its partners - The Tribunal noted that the AO of the......
April 6, 2024 Case Laws Income Tax

Bogus LTCG - exemption u/s 10(38) denied - The AO contended that the LTCG was undisclosed income arising from alleged manipulation in penny stocks. However, the assessee....
April 6, 2024 Case Laws Income Tax

Addition of cash deposits u/s 68 - abnormal sales reported by the assessee during demonetized period - The Tribunal found no merit in the Revenue's argument that the......
April 6, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 or assessment u/s 153C - reassessment was made based on the materials found in the course of search conducted on third party - The......
April 6, 2024 Case Laws Income Tax

Adjustment of part income-tax refund received by the assessee against the total outstanding refund, comprising of principal/ tax and interest - quantum of interest to......
April 6, 2024 Case Laws Income Tax

Addition in view of the Provisions of section 50C on the Gift of Plots - Transfer of property by a Company as a gift - AO concluded how the gift by one company to other.....
April 6, 2024 Case Laws Income Tax

Revision u/s 263 - as argued no draft assessment order u/s 144C prior to passing the final assessment order passed - The Tribunal analyzed the circulars cited by the......
April 6, 2024 Case Laws Income Tax

Taxability of Income in India - international taxation, permanent establishment (PE), and treaty benefits under the India-UK Double Taxation Avoidance Agreement (DTAA)......
April 6, 2024 Case Laws Income Tax

Accrual of income - Taxability of notional interest income credited by the assessee in his profit and loss account as per the requirement of Indian Accounting Standards.....
April 6, 2024 Case Laws Income Tax

TP Adjustment - selection of most appropriate method (MAM) - Resale Price Method or Transactional Net Margin Method - Introduction of Fresh Comparables - Removal of 3%......
April 6, 2024 Case Laws Customs

Eligibility of petitioner in seeking clearance of the goods - High Seas Sale agreement stands cancelled - The petitioner contested the jurisdiction of the authorities,......
April 6, 2024 Case Laws Customs

Maintainability of petition - alternative remedy of appeal - Validity Of show-cause notice - The petitioner contended that the impugned show-cause notice and order were.....
April 6, 2024 Case Laws Customs

Import of Baggage - opportunity to declare the contents of their baggage to the proper officer - The petitioners argue that they were not given an opportunity to declare....
April 6, 2024 Case Laws Customs

Valuation of export goods on which duty has to be paid - iron ores - The Tribunal determines that the transaction value specified in the contract between the appellant......
April 6, 2024 Case Laws Customs

Valuation of goods transacted between related persons - Royalty addition - The Appellate Tribunal scrutinized the jurisdictional implications and competence of the......
April 6, 2024 Case Laws Customs

Revocation of CHA License - appellant failed to verify the address at which the two clients operated and that requirement of ‘know your customer (KYC)’ was entirely......
April 6, 2024 Case Laws Customs

Levy of penalty on CHA - The appellate tribunal examined the case where penalties were imposed on appellants for allegedly failing to verify the antecedents of an......
April 6, 2024 Case Laws Customs

Valuation - Inclusion of expenditure incurred towards advertising, marketing and promotion of the goods - The Tribunal emphasized that for costs to be added to the......
April 6, 2024 Case Laws Companies Law

Prospective or Retrospective application of amendment to the provisions of the Act and Rules - The High Court touched upon the principle that delegated legislation,......
April 6, 2024 Case Laws Companies Law

Conversion from an unlimited liability company to a limited liability company - Section 18 of the Companies Act, 2013 - Applicability of the amendments to Section 18 and....
April 6, 2024 Case Laws Insolvency and Bankruptcy

Constitutional Validity of Circular - The court examined whether the Circular introduced new legal standards beyond the scope of the IBBI's authority and whether it......

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What's New:
Latest Case Laws

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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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