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Highlights / Annotations / Catch Notes For May

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May 9, 2024 Notifications Customs

Amendment to the List 34A and List 34B in the Appendix to the Table of Notification No. 50/2017-Customs dated 30.06.2017 - The amendments primarily focus on updating the....
May 9, 2024 Notifications DGFT

Export of food commodities through National Cooperative Exports Limited (NCEL). - The notification specifies the export of 14,000 metric tonnes (MT) of Non-Basmati White....
May 9, 2024 Notifications DGFT

Export policy of Onions - The revised policy allows the free export of onions but imposes a Minimum Export Price (MEP) of USD 550 per Metric Ton (MT). This condition is.....
May 9, 2024 Notifications Customs

Notification No. 24/2024-Customs issued to amend specified customs tariff notifications to exempt applicable import duty on imports of desi chana (HS 0713 20 20) up to......
May 9, 2024 Notifications Customs

AIRs of Duty Drawback - Customs Notification No. 33/2024 signifies a thoughtful recalibration of All Industry Rates of Duty Drawback of various items. Moreover, by......
May 9, 2024 Notifications Customs

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - The notification updates the tariff values for commodities like crude palm oil, RBD......
May 9, 2024 Notifications SEBI

Regulation 38A as introduced to the existing Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) Regulations, 2018, grants recognized stock......
May 9, 2024 Case Laws GST

Maintainability of petition - availability of alternative remedy - Violation of principles of natural justice - While the petitioner raised concerns about the blocking......
May 9, 2024 Case Laws GST

Violation of principles of natural justice - The High Court found that the Proper Officer had not properly assessed the petitioner's reply and had not provided an......
May 9, 2024 Case Laws GST

Retrospective cancellation of GST registration of the petitioner - The High Court found deficiencies in the notice and order, emphasizing the need for specific grounds......
May 9, 2024 Case Laws Income Tax

Salary income - Taxability of "fringe benefits" or "amenities" provided to employees - Validity of Section 17(2)(viii) and Rule 3(7)(i) - benefit enjoyed by bank......
May 9, 2024 Case Laws Income Tax

Seeking directions to de-freeze the bank accounts - The court carefully examined the relevant provisions of the Income Tax Act and found that the freezing of bank......
May 9, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 or u/s 153C - validity of proceedings - The High Court emphasized the need for the Assessing Officer to properly apply relevant......
May 9, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - appropriate authority for issuance of the notice - The High Court found merit in the petitioner's argument regarding the lack of......
May 9, 2024 Case Laws Income Tax

Credit of the tax deducted at source (TDS) as TDS deducted by the employer - mis-match of tax deducted u/s 192 and the amount reflected in Form 26AS - The Court......
May 9, 2024 Case Laws Income Tax

Rectification u/s 254 - The High Court acknowledges that the Tribunal is the final authority to ascertain facts. However, it must rectify any apparent mistakes in its......
May 9, 2024 Case Laws Income Tax

Deduction u/s. 80P(2)(a)(i) - interest income earned on its investments amount made with District co-operative banks - The Tribunal upheld the decision of the lower......
May 9, 2024 Case Laws Income Tax

Taxability of income in India - receipts from services rendered to Indian entities - Fee for Technical Services (FTS) - Despite the assessee's contention that the......
May 9, 2024 Case Laws Income Tax

Scope of adjustments u/s. 143(1) - Applicability of presumptive provisions of tax u/s. 44ADA - The Tribunal observed that the appellant had not disclosed the income on a....
May 9, 2024 Case Laws Income Tax

TP adjustment - goods Exported to the Associated Enterprises (AE) - The Tribunal sided with the assessee, noting the principle of consistency should apply, as similar......
May 9, 2024 Case Laws Income Tax

Income accrued in India or not - Dependent Agent - PE in India or not? - The Tribunal upheld the assessee's argument that its operations did not constitute a business......
May 9, 2024 Case Laws Income Tax

Penalty levied u/s 271B - not getting accounts Audited within the due date specified u/s 44AB - It was established that the appellant did not maintain the books of......
May 9, 2024 Case Laws Income Tax

Disallowance u/s 40(a)(i) as assessee not deducted TDS - The Tribunal agreed with the assessee's argument that there was no failure to deduct TDS, as the amounts payable....
May 9, 2024 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Defective notice u/s 274 - Emphasizing the principles outlined by the Karnataka High Court, the Tribunal reaffirmed the importance of......
May 9, 2024 Case Laws Income Tax

Disallowance of the claim for Bad Debts written off - Disallowance of settlement expenditure - In the case of bad debts, the Appellate Tribunal (ITAT) partially allowed.....
May 9, 2024 Case Laws Customs

Penalty Enhancement - Penalty imposed u/s 112 of the Customs Act, 1962 - The Tribunal ruled that penalty cannot be enhanced in subsequent proceedings without proper......
May 9, 2024 Case Laws Customs

Duty liability - Eligibility for the alternative exemption notification to limit recovery of duty - The Tribunal found that the appeal of Revenue did not dispute the......
May 9, 2024 Case Laws Customs

Invocation of larger (extended) period of limitation under Section 28(4) of the Customs Act, 1962 - The tribunal found sufficient evidence to support the allegation of......
May 9, 2024 Case Laws Customs

Classification of imported goods - Applicable rate of Basic Customs Duty (BCD) - Despite the appellant's claim that they were not sold as toys but as imported parts, the....
May 9, 2024 Case Laws Customs

Seeking amendment in the shipping bills - Period of limitation - The Tribunal deemed the 2010 CBEC circular invalid, citing judgments by the Gujarat High Court and the......
May 9, 2024 Case Laws Customs

Valuation of imported goods (Float Glass Sheets) - Transaction value - The Tribunal scrutinized the evidence provided by the Department and found it lacking in......
May 9, 2024 Case Laws Companies Law

Suit for recovery of dues - Jurisdictional bar on the civil court in deciding the suit instituted by the original plaintiff by virtue of Section 22(1) of the Sick......
May 9, 2024 Case Laws Companies Law

Seeking winding up of the respondent company - failure to pay debt in the normal and ordinary course of its business - The High Court notes the respondent company's......
May 9, 2024 Case Laws Companies Law

Refund the amount deposited by the applicant pursuant to the directions/ order of the DRT, Delhi - The High court observes that IFCI failed to demonstrate that the......
May 9, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Existence of a financial debt - Assignment of debt- The Appellate Tribunal (NCLAT) upheld the Adjudicating Authority’s findings, agreeing that: The.....
May 9, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Aggrieved person or not / Locus Standi of minor operational creditor - The Appellate tribunal (NCLAT) found that the appellant, as a minor operational creditor,......
May 9, 2024 Case Laws Insolvency and Bankruptcy

CIRP - It is submitted that the Appellant has 00.54 % share as an operational creditor and would fall much lower in the scale of Section 53 of IBC - The Appellate......
May 9, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Classification of the claim - Claim as contingent due to pending litigation - Citing legal precedent, the Tribunal upheld the classification of the claim at a......
May 9, 2024 Case Laws Insolvency and Bankruptcy

Rejection of application filed for extension of time for the purposes of completion of the Insolvency Resolution Process - The Appellate Tribunal (NCLAT) acknowledged......
May 9, 2024 Case Laws Money Laundering

Seeking grant of bail - Petitioner's severe health condition (duodenal cancer) and his wife’s terminal illness, exacerbating his mental distress - The court found that......
May 9, 2024 Case Laws Service Tax

Levy of service tax on services received from foreign bank - The Tribunal determined that the appellant was not receiving any direct services from the foreign banks that....
May 9, 2024 Case Laws Service Tax

Import of services - RCM - Business auxiliary services (BAS) / Business support service (BSS) - The tribunal noted that these services were performed entirely outside......
May 9, 2024 Case Laws Service Tax

Supply of Tangible Goods for Use (STGU) - activity of hiring of rigs on charter basis, by the appellants from GGES - The tribunal held that the service does not qualify.....
May 9, 2024 Case Laws Central Excise

Penalty u/r 26(1) of Central Excise Rules, 2002 - charge of abating the evasion of duty by the Main Party - The appellant argued that since the main party's case of duty....
May 9, 2024 Case Laws GST

Refund of GST paid deposited by the Vendor on advance paid by the appellant since no supply was made - Return/refund of the entire advance amount - The High Court found.....
May 9, 2024 Case Laws Indian Laws

Reimbursement of additional expenditure incurred due to an increase in the rates of royalty and associated sales tax on soil, sand and crushed stone aggregates -......
May 8, 2024 Case Laws GST

Provisional attachment of bank account - Expiry of one year from the date of the order of attachment - The court noted that despite the statutory provision clearly......
May 8, 2024 Case Laws GST

Challenge to summary order passed against the petitioner u/s 74 - The court rejected the petitioner's claim of not being granted a personal hearing, stating that the......
May 8, 2024 Case Laws GST

Rejection of rectification petition - turnover of the petitioner was erroneously reported in the GSTR 1 return - The High Court acknowledges the petitioner's claim......
May 8, 2024 Case Laws GST

Exemption from GST - Hostel accommodation - residential dwelling for use as residence services or not - The AAR found that the hostel did not qualify as a "residential......

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Quick Updates:

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Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Export Return

H: Taxpayers can utilize GST input tax credit for pre-deposit appeals.

H: ITC time limit in GST causing double taxation and arbitrarily denying ...

H: Validity of notices against non-existent entities post-amalgamation un...

H: Petitioner's GST registration cancelled for fake invoices, business cl...

H: Food supply to hospitals not exempt, catering service to pay GST.

H: Dredging natural waterbody for flood control, water supply & eco-touri...

H: Cash deposits during demonetization, scrap sale, audit report scrutini...

H: Directors of public companies protected from tax recovery for company ...

H: Income Tax authority's surprise check leads to reassessment notice bas...

H: Additional income offer doesn't attract penalty; Mere cash deposit isn...

H: Indian employee's short Indonesia stint income tax-exempt as non-resident.

H: Correct application of tax laws on accommodation entries: Profit eleme...

H: Tax penalty time limit missed by Revenue despite valid notice from Ass...

H: Property purchase loan interest deductible from capital gains before 2...

H: Portion of expenses disallowed due to lack of evidence, deemed reasona...

C: Business Continuity for Interoperable Segments of Stock Exchanges

N: Transactions not regarded as transfer. - Central Government notifies t...

F: Interest u/s 50 of CGST Act 2017

F: Late fee or penalty if GSTR 9 not filed

F: Consolidated SCN and Order

A: TYPES OF CUSTOMS DUTY IN INDIA

N: Extension of due date for filing of return in FORM GSTR-3B for the mon...

A: Is the Government Waging War on the Gaming Industry with Direct Taxes?

A: Date of online filing of appeal be considered as date of filing GST ap...

A: Documents Required to Register a Pvt. Ltd. Company in India

A: State GST Department not empowered to initiate proceedings when Centra...

N: Appointment of Adjudicating Authorities u/n CGST Act and IGST Act.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

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