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Highlights / Annotations / Catch Notes For May of 2024

Home Highlights May May 2024 Year 2024

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Showing 451 to 500 of 998 Records

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May 19, 2024 Case Laws Customs

Monetary limit for filing an appeal before the High Court - The High Court dismissed the appeal on the grounds of low tax effect, emphasizing that only the duty amount......
May 18, 2024 Case Laws Customs

Wavier of demurrage/storage charges - Detention of the goods - Seeking release the goods for export - The court noted the CESTAT's decision, finding the detention of......
May 18, 2024 Case Laws Central Excise

Adjudication of show cause notice (SCN) after several year - The tribunal noted the history of duty exemption, litigation, and subsequent duty imposition on resin......
May 18, 2024 Case Laws Income Tax

Rectification u/s 154 - Substitution of addition u/s 269SS with 69A - unsecured loans - assessee engaged in banking business - Enhancement of tax liability u/s 115BBE -.....
May 18, 2024 Case Laws Customs

Exemption from Customs Duty / concessional rate of BCD - Import of HDPE Granules - mixing of minor quantity of Hexane - The Tribunal referred to specific judgments and......
May 18, 2024 Case Laws Income Tax

Grant of approval u/s. 80G(5) - denial of approval as application was not filed within six months from the date of grant of provisional approval - The Tribunal observed.....
May 18, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Dismissal of application filed u/s 7 of the Insolvency and Bankruptcy Code, 2016 - Distinction between financial debt owed by the Corporate Debtor and the lack of....
May 18, 2024 Case Laws Income Tax

Addition on the basis of declaration made by assessee during a search action u/s 132 - The ITAT found no merit in the revenue's arguments, noting that the addition was......
May 18, 2024 Case Laws Service Tax

Import of services - certain reimbursements made to the foreign entities for the services received under Reverse Charge Mechanism - networking charges and technical......
May 18, 2024 Case Laws Customs

Customs broker - Revocation of License - forfeiture of security deposit - Penalty - The Tribunal found that the appellant had indeed acted casually and allowed his......
May 18, 2024 Case Laws Income Tax

Assessment u/s 144C - Period of limitation - The Ld. CIT-DR argued that the delay was due to the assessee's failure to participate in the verification process as......
May 18, 2024 Case Laws Indian Laws

The legality and validity of the termination of arbitral proceedings u/s 32(2)(c) of the Arbitration and Conciliation Act, 1996 - The Supreme Court found no evidence of.....
May 18, 2024 Case Laws Income Tax

Addition on Account of LTCG u/s 50C - The appellant contended that the property was a litigated property, and thus not possible to sell at market rate, arguing that the.....
May 18, 2024 Case Laws VAT and Sales Tax

Validity of reassessment order - disallowance of ITC claim - The court examined the provisions of Section 29 of the Act, which pertains to the assessment of tax on......
May 18, 2024 Case Laws VAT and Sales Tax

Conduct of Reassessment Proceedings - Principles of Natural Justice - The High court found that the reassessment proceedings were conducted in great haste, violating the....
May 18, 2024 Case Laws Income Tax

Assessment made u/s 144 r.w.s. 142(1) OR 153C - The Tribunal held that the assessment made u/s 144 r.w.s. 142(1) for A.Y. 2012-13, based on the satisfaction recorded on.....
May 18, 2024 Case Laws Income Tax

Validity of Assessment u/s 153A - no search conducted u/s 132 and 132A as against the petitioner - Incriminating material from laptop - Electronic evidence admissibility....
May 18, 2024 Case Laws Customs

DFIA scheme - Import of ‘saffron’/ ‘saffron pushali B’ - ‘food flavour’ and ‘food colour’ in edible goods - actual use condition and disclosure - The Tribunal criticized....
May 18, 2024 Case Laws Money Laundering

Powers of the ED to arrest an accused after cognizance is taken by the Special Court. - Procedure when an accused does not appear after service of summons. - The Supreme....
May 18, 2024 Case Laws Income Tax

Eligibility for settlement under DTVSV Act - Delay in filing appeal - Pending appeal before ITAT - Specified date under DTVSV Act - The High Court observed that Section.....
May 18, 2024 Case Laws Customs

Prohibiting export of Non-Basmati Rice - Retrospective effect of notification - Violation of principles of natural justice - Legitimate expectation - The High Court......
May 18, 2024 Case Laws Customs

Smuggling - seizure of foreign origin gold bars - Burden of proof u/s 123 - Reliability of statements recorded u/s 108 - The Tribunal scrutinized the documents provided.....
May 18, 2024 Case Laws Service Tax

Liability of service tax on ship crew recruitment services - The Tribunal set aside the impugned order, allowing the appeal in favor of the appellants. The services......
May 18, 2024 Case Laws Indian Laws

Invocation of constitutional jurisdiction under Article 32 - seeking directions relating to the conservation of the species - Right to a healthy environment and freedom.....
May 17, 2024 Case Laws GST

Jurisdiction - power of Joint Commissioner (Investigation) Enforcement to exercise powers and functions of adjudicating authority - The State argues notifications should....
May 17, 2024 Case Laws Customs

Valuation of export goods - Iron Ore Fines - transaction value - FOB price - Export duty - The appellant contested this, arguing that unless the Revenue disputes the......
May 17, 2024 Case Laws Income Tax

Foreign Tax Credit (FTC) u/s 90 r.w. Article 25 India US Treaty (DTAA) - Claim denied as Assessee could not file Form 67 online along with return - The Tribunal accepted....
May 17, 2024 Case Laws GST

Levy of GST on Extra Neutral Alcohol (ENA) supplied by the petitioner - The High Court, after considering the arguments and precedent cases, dismissed the writ petition,....
May 17, 2024 Case Laws Service Tax

Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately......
May 17, 2024 Case Laws Customs

Implementation of the Resolution Plan and change in management and control - Demand of customs duty - The appellant did not file any claim during the insolvency process,....
May 17, 2024 Case Laws Income Tax

Addition u/s 50C r.w.s. 56(2)(vii) (b) - the buyer of the property - The Tribunal (ITAT) ruled that since the assesses were buyers, Section 50C did not apply, and......
May 17, 2024 Case Laws Customs

Cancellation of warehouse licenses - Penalty u/s 117 - The Tribunal found that the Department had not adhered to the proper procedure for canceling the licenses and that....
May 17, 2024 Case Laws SEBI

Freezing the Demat Accounts of the petitioners - The Calcutta High Court adjudicated on the legality of freezing Demat Accounts of petitioners, directors of a listed......
May 17, 2024 Case Laws Income Tax

Assessment against non existent company - name of company struck off by ROC - Assessment based on Seized Materials - The Tribunal noted that the Assessing Officer was......
May 17, 2024 Case Laws Income Tax

Computation of capital Gain - Disallowance being expenses towards the additional work undertaken by the assessee in respect of the flat purchased by her for a......
May 17, 2024 Case Laws Service Tax

CENVAT Credit - exempt service or not - amount of interest received by the appellant on the delayed payment of the amount of consideration received from the sale of......
May 17, 2024 Case Laws Customs

Levy of safeguard duty - Determination of effective date and time of implementation of Notification - The appellant argued that the notification was only effective from.....
May 17, 2024 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability - Whether service of notice to the trust through its trustees suffices for the purpose of the NI Act. - The Delhi High Court......
May 17, 2024 Case Laws Indian Laws

Defreezing of bank accounts - Implication of Non-Reporting of Seizure Forthwith to the Magistrate - The Supreme Court judgment addresses the critical question of whether....
May 17, 2024 Case Laws Insolvency and Bankruptcy

Scope of CIRP costs - Section 5(13) and Regulation 31 - waterfall mechanism - contract was completed during the CIRP period - The Tribunal emphasized that for a claim to....
May 17, 2024 Case Laws Money Laundering

Money Laundering - Grant of bail - The petitioner, seeking bail after 14 months of detention, faced allegations of involvement in a complex money laundering scheme,......
May 17, 2024 Case Laws Income Tax

Penalty u/s 271 (1) (c) - Income disclosed only after the search and seizure operation - The High Court emphasized that Explanation 5A of Section 271(1)(c) deems......
May 16, 2024 Case Laws Service Tax

Levy of service tax - Sale of Bought-Out Spares - contracts with a lifetime spares supply mandate - rendering service under the category of "Business Auxiliary Service".....
May 16, 2024 Case Laws GST

Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate......
May 16, 2024 Case Laws Indian Laws

Dishonour of Cheque - whether filing of a premature complaint debars, filing of a fresh complaint when the time becomes ripe to file the complaint? - The High Court,......
May 16, 2024 Case Laws GST

Service of SCN - plea of not having accessed the Portal for long period - Notices and orders were uploaded under the “View Additional Notices and Orders” tab - The......
May 16, 2024 Case Laws Income Tax

Validity of reopening/reassessment - The tribunal found that the reasons recorded by the AO for reopening the assessment were not sufficient and valid, as they merely......
May 16, 2024 Case Laws GST

Levy of GST on import / purchase of goods from SEZ units - Requirement to make payment of IGST or CGST and SGST - The High court found that the proper officer had......
May 16, 2024 Case Laws Service Tax

Restoration of the statutory appeal - The CESTAT had dismissed the appeal due to the petitioner's non-representation at a hearing and the failure to inform about......
May 16, 2024 Case Laws GST

Penalty order - Part-B of the e-way bill was not filled up - intent to evade tax - The High court, referencing a previous judgment, ruled that such technical errors, in.....

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

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

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H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

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H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

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H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

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