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Highlights / Annotations / Catch Notes For May of 2024

Home Highlights May May 2024 Year 2024

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Showing 551 to 600 of 998 Records

1 ....8 9 10 111213 14 15 16........ 20

May 15, 2024 Case Laws Customs

Levy of Penalty while waiver of customs duty - Foreign Trade (Development and Regulation) Act, 1992 (FT Act) - While the rehabilitation scheme sanctioned by BIFR......
May 15, 2024 Case Laws Customs

Anti-Dumping Duty - Undervaluation of imported Flax yarn from sister companies / concerns - re-determined assessable value - The tribunal upheld the appellants'......
May 15, 2024 Case Laws Companies Law

Interest on Delayed Payments to Small Scale and Ancillary Industrial Undertakings - The Supreme Court clarified that statutory provisions prevailed over contractual......
May 15, 2024 Case Laws Insolvency and Bankruptcy

Entitlement to file an appeal as an Independent Director in the Corporate Debtor - The appellant, an erstwhile director of the corporate debtor, challenged the admission....
May 15, 2024 Case Laws Insolvency and Bankruptcy

Admission of Section 95 application filed by the Financial Creditor - Personal Guarantor of the Corporate Debtor - date of default - Assignment of debt - unstamped......
May 15, 2024 Case Laws Money Laundering

Seeking grant of Interim bail - challenge to arrest of Arvind Kejriwal by the Directorate of Enforcement - The case involved significant procedural developments,......
May 15, 2024 Case Laws Money Laundering

Money Laundering - Seeking quashing and setting aside of the Look Out Circular (LOC) - The Bombay High Court quashed the LOC issued by the ED against the petitioner,......
May 15, 2024 Case Laws Central Excise

Liability to pay fine and penalty - The Punjab & Haryana High Court allowed the appeal, quashing the impugned order. The Court emphasized the necessity of proving mens......
May 15, 2024 Case Laws Indian Laws

Dishonour of Cheque - The Supreme Court judgment in this case revolves around the dishonour of cheques allegedly issued by the respondent to the petitioner. The......
May 15, 2024 Case Laws Indian Laws

Restoration of securities held by the appellant which were allegedly illegally sold by the respondent-firm - The Supreme Court adjudicated a complex arbitration dispute.....
May 14, 2024 Case Laws GST

Levy of GST - Place of supply - Tax imposed on exhibition services received by the petitioner in non-taxable territory from the person located in non-taxable territory......
May 14, 2024 Case Laws GST

Validity of assessment order - The court noted that the audit observations were indeed converted into the show cause notice and subsequently into the impugned order......
May 14, 2024 Case Laws GST

Validity of assessment order - Best judgment assessment - Disregard to the regular GST returns filed - The High Court observed that the impugned assessment orders failed....
May 14, 2024 Case Laws GST

Validity of reduction of fine and penalty - Jurisdiction of appellate authority - Confiscation of Gold ornaments u/s 130 - Transportation of Gold without proper......
May 14, 2024 Case Laws Income Tax

Addition u/s 68 - burden of proof - share application money - The High Court, upon reviewing the submissions and evidence, concurred with the ITAT's findings. It......
May 14, 2024 Case Laws Income Tax

Revision u/s 263 - Suo moto revisional proceeding initiated - The Gauhati High Court allowed the writ petition and set aside the Show Cause Notice and the ex-parte Order....
May 14, 2024 Case Laws Income Tax

Validity of Faceless assessment of income escaping assessment u/s 151 - According to Petitioners, the notice could have been issued only by the Faceless Assessing......
May 14, 2024 Case Laws Income Tax

Reopening of Assessment u/s 147 - investment in NCDs unexplained - difference between accrual of income and receipt of income - reopening after the expiry of four years.....
May 14, 2024 Case Laws Income Tax

Validity of special audit u/s 142(2A) - The Jharkhand High Court upheld the orders for a special audit of the petitioner’s accounts for the assessment years 2020-21 and.....
May 14, 2024 Case Laws Income Tax

Validity of the final assessment order due to non-implementation of the directions of learned DRP - Royalty/FTS receipts - The ITAT underscored the legal requirement u/s....
May 14, 2024 Case Laws Income Tax

Addition u/s 68/69A/69B and taxed the same u/s 115BBE - Surrendered income in survey - The Tribunal found that the income was directly linked to the assessee's regular......
May 14, 2024 Case Laws Income Tax

Addition made u/s. 40A(2)(b) for excess payment made to related party - The tribunal noted that the assessee provided substantial evidence of higher purchase rates from.....
May 14, 2024 Case Laws Income Tax

Set off of loss against income referred to in section 68 r/w.s115BBE - The tribunal agreed with the arguments of the assessee, emphasizing that the amendments in section....
May 14, 2024 Case Laws Income Tax

Addition u/s 69B r.w.s.115BBE - during the course of survey action discrepancies were found on account of physical verification of stock vis-a-vis regular books of......
May 14, 2024 Case Laws Income Tax

Revision u/s 263 by CIT - disallowance of provision for nonperforming assets (NPA) in computing books profits u/s 115JB - The Tribunal, after considering detailed......
May 14, 2024 Case Laws Income Tax

Income Taxable in India or not - Royalty/FTS income - Provision of background screening and investigation services - scope of India - USA DTAA - The Tribunal noted that.....
May 14, 2024 Case Laws Income Tax

LTCG - exemption claimed u/s 54F - fractional ownership - Whether joint ownership of 16.67% in six flats constituted owning more than one residential house. - The ITAT......
May 14, 2024 Case Laws Income Tax

TDS u/s 194C - payment of freight charges w/o deducting TDS - tripartite agreement - payment made to the Truck Operator Union (through the assessee company) - The ITAT......
May 14, 2024 Case Laws Customs

Levy of Social Welfare Surcharge (SWS) where basic Customs duty (BCD) is Nil - Revenue submitted that BCD is not nil or exempted but is payable and is debited in the......
May 14, 2024 Case Laws Customs

Classification of ‘PVC resin Impact Modifier ‘Kane ACE B 22’ - change of classification from 3902 to 3906 - Interpretation of sub-heading note - The Tribunal analyzed......
May 14, 2024 Case Laws Customs

Penalty u/s 114(i) on CHA - Export of "Carbon Black" - Obligation of CHA for the unauthorized loading of the container without LEO (Let Export Order) - The Tribunal......
May 14, 2024 Case Laws Customs

Valuation of Export of Iron Ore fines - The Appellate Tribunal held that the transaction value was not rejected or doubted, as evident from previous orders. Resorting to....
May 14, 2024 Case Laws Insolvency and Bankruptcy

The primary contention revolves around the approval process of the resolution plan by the Committee of Creditors (CoC) and the subsequent judicial scrutiny by the NCLT......
May 14, 2024 Case Laws Insolvency and Bankruptcy

Maintainability of section 7 application - Initiation of CIRP - existence of debt and default - date of default - On 14.02.2020 the account was declared NPA - The......
May 14, 2024 Case Laws Insolvency and Bankruptcy

Rejection of prayer of Operational Creditor to initiate the CIRP against the Corporate Debtor - The Appellate tribunal (NCLAT) found no breach of the contract terms by......
May 14, 2024 Case Laws Insolvency and Bankruptcy

Rejection of Section 9 application - CIRP - cyber fraud committed against the Respondent - pre-existing disputes or not - While a cyber fraud occurred, the Tribunal......
May 14, 2024 Case Laws Service Tax

Refund - Principle of unjust enrichment - validity of the chartered accountant (CA) certificate - The Tribunal acknowledged that while service provided to self may not......
May 14, 2024 Case Laws Service Tax

Service tax liability in respect of general insurance premium - The Tribunal agreed with the appellant that service tax should be calculated based on the rates effective....
May 14, 2024 Case Laws Central Excise

Demand of differential Central Excise Duty with interest and penalty - inflating freight charges through their dummy transport unit - The Tribunal affirmed the......
May 14, 2024 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - Nylon Chips - plastic granules or not - The High Court examined the manufacturing process of Nylon Chips and concluded that they.....
May 14, 2024 Case Laws Indian Laws

Dishonour of Cheque - legal heir of deceased - substitution of the opposite party (deceased complainant) - It is the case of the petitioner that the opposite party is......
May 14, 2024 Case Laws Indian Laws

Dishonour of Cheque - conviction of accused - The High Court upheld the conviction under Section 138 of the Negotiable Instruments Act based on the evidence presented,......
May 14, 2024 Case Laws Indian Laws

Dishonour of Cheque - Continuation of proceedings during moratorium period - vicarious liability of director - proceedings under Section 138 or 141 of the NI Act -......
May 13, 2024 Case Laws GST

Illegal arrest or not - detention for more than 24 hours - The Court criticized the respondent's justification for the petitioner's overnight detention, stating it......
May 13, 2024 Case Laws GST

Levy of penalty - Compliance with the E-Way bill as required under the provisions of the CGST/UPGST Act and related rule or not - presumption of tax evasion in its......
May 13, 2024 Case Laws GST

Penalty order u/s 129(3) - penalty order subsequent to search and seizure of the godown - In light of the above precedent and considering the facts of the present case,.....
May 13, 2024 Case Laws GST

Refund with interest - statutory period of 60 days for processing the refund claim - The court referenced Section 54(7) of the CGST Act, which requires the proper......
May 13, 2024 Case Laws GST

Restraint on respondents from taking action against the petitioner pursuant to the order of withholding of sanction of refund and blocking of Input Tax Credit (ITC) -......
May 13, 2024 Case Laws Income Tax

Unexplained expenditure u/s 69C - The High Court found that the Assessing Officer's reliance on cumulative figures provided by CBIC, without specifying the individual......
May 13, 2024 Case Laws Income Tax

Legality of search and seizure conducted at the residential premises of the petitioner - The High Court meticulously analyzed the legislative intent and statutory......

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Latest Circulars

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

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

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

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