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Highlights / Annotations / Catch Notes For June

Home Highlights June

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Showing 251 to 300 of 6336 Records

1 ....2 3 4 567 8 9 10........ 127

June 21, 2024 Case Laws GST

Petitioner's GST registration cancelled, claiming violation of natural justice. No alternative remedy pursued. Dismissed writ petition.
June 21, 2024 Case Laws GST

High Court found violation of natural justice as petitioner didn't get chance to contest tax demand. Orders set aside for reconsideration. Remit 10% disputed tax within 15 days.
June 21, 2024 Case Laws GST

The Advance Ruling Authority decided not to admit an application due to a pending issue on GST payment.
June 21, 2024 Case Laws Income Tax

Unsecured loans at 9% rate disallowed in tax assessment; Respondent explained transactions, no substantial legal question raised.
June 21, 2024 Case Laws Income Tax

HC: Petitioners not liable u/s 50 of Black Money Act for non-disclosure of foreign assets pre-2015. Prosecution violates Constitution.
June 21, 2024 Case Laws Income Tax

Assessee's appeal allowed as penalty u/s 272A(1)(d) deleted due to valid reasons. Change to digital assessment justified.
June 21, 2024 Case Laws Income Tax

Property deal: Agreed vs actual value. Stamp duty paid explained. Legal provisions not violated. Assessee's appeal allowed.
June 21, 2024 Case Laws Income Tax

Payments to USA parent company not taxable in India as not FTS under u/s 195. AE didn't "make available" tech knowledge.
June 21, 2024 Case Laws Income Tax

The tribunal ruled that the reimbursement of connectivity charges does not constitute technical, managerial, or consultancy services.
June 21, 2024 Case Laws Income Tax

Assessee failed to prove genuineness of transactions claiming LTCG exemption, resulting in addition u/s 68. Court confirms AO's findings.
June 21, 2024 Case Laws Income Tax

Cash deposits during demonetization period properly examined by Assessing Officer. Non-disclosure of income from scrap sales debunked. Revision u/s 263 not justified.
June 21, 2024 Case Laws Income Tax

Trust's late 80G registration rejected. Tribunal directs re-evaluation. Trust must comply with regs.
June 21, 2024 Case Laws Income Tax

The Tribunal ruled in favor of the society on advertisement expenses dispute. Additional charges for services need verification.
June 21, 2024 Case Laws Income Tax

Exemption denied due to missing audit report. Assessee not entitled to claim exemption u/s 10(23). Remanded for fresh adjudication.
June 21, 2024 Case Laws Income Tax

The tribunal found that the company was not given a fair chance during the appeal process. Case sent back for a new review.
June 21, 2024 Case Laws Income Tax

Provisional approval for registration u/s 80G rejected due to time limit. Trusts can apply for provisional reg. before regular reg.
June 21, 2024 Case Laws Income Tax

Expenses on Electric Transformer treated as capital expenses. Installation costs not for personal benefit. Relief allowed to assessee.
June 21, 2024 Case Laws Income Tax

Issues addressed: Exemption eligibility, State status, and taxability of interest income. Assessee found eligible for exemption.
June 21, 2024 Case Laws Customs

CESTAT ruled against custom valuation rules violation in dispute over brass goods import value. Appeals allowed for re-examination.
June 21, 2024 Case Laws Customs

The importer was held liable for misdeclaration, claiming goods as 'electrical and control switches' instead of 'modems.' Matter remanded for further evaluation for levy of penalty.
June 21, 2024 Case Laws Customs

Solar lanterns with USB ports for solar charging classified under Customs Tariff Heading 94055040, not 85131090. No interference with classification decision.
June 21, 2024 Case Laws Customs

CESTAT ruled Apatite (Ground) Calcium Phosphate = CTH 2510 NOT CTH 2835. Overseas supplier Global Ceramics involved.
June 21, 2024 Case Laws Customs

Fe content for export duty - Fe content to be determined on Wet Metric Ton basis, not Dry Metric Ton. Circular must be followed.
June 21, 2024 Case Laws Customs

CESTAT ruled in favor of appellant's refund claim for Customs duty on Anhydrous Ammonia import. Appellant complied with conditions.
June 21, 2024 Case Laws Companies Law

Grant of statutory interest to workers ensured; Section 483 provides right to appeal - workmen & secured creditors treated equally. Workmen's claims protected in liquidation.
June 21, 2024 Case Laws Central Excise

CESTAT ruled that appeals abate after Corporate Insolvency Resolution Process (CIRP) begins. Tribunal's powers are limited.
June 20, 2024 Notifications DGFT

Export of Non-Basmati White Rice to Malawi & Zimbabwe via NCEL approved. Quantity: 1,000 MT each country.
June 20, 2024 Case Laws GST

The court ruled in favor of the petitioner on refund of tax credit for Spunbonded Polypropylene Bed Sheets under GST.
June 20, 2024 Case Laws GST

Petitioner's registration was cancelled for not filing returns under Section 39 of the CGST Act. Appeal dismissed due to time limitation. Court orders to permit petitioner to resume business.
June 20, 2024 Case Laws GST

Adjudication order set aside due to discrepancy in ITC claims. Circular applies for 2017-18. Matter remitted for fresh consideration.
June 20, 2024 Case Laws GST

Court quashes assessment order due to disparity in GST returns. Petitioner agrees to pay 10% of disputed tax demand for remand.
June 20, 2024 Case Laws Income Tax

HC affirms the order where Tribunal rejected blanket stay on tax recovery, required Rs. 230 crores payment & corporate guarantee. No stay for high-pitched assessment.
June 20, 2024 Case Laws Income Tax

ITAT ruled assessment u/s 153A invalid as based on third-party material, required under u/s 153C. No incriminating material found, additions not valid.
June 20, 2024 Case Laws Income Tax

The appeal filed in the wrong place. Address of assessee always in Kolkata. Revenue Appeal dismissed. File in right place next time.
June 20, 2024 Case Laws Income Tax

High Court ruled against condoning delay in filing revision application u/s 264. Fairness in taxation outweighed by delay. Unfair advantage denied to taxpayer.
June 20, 2024 Case Laws Income Tax

Capital gain rules clarified by ITAT: Section 50C doesn't apply to leasehold rights in land. Deeming provision only for land/building
June 20, 2024 Case Laws Income Tax

Disallowance of foreign tax credit due to late filing of Form 67. Tribunal allows credit following legal precedent.
June 20, 2024 Case Laws Income Tax

ITAT says corporate guarantee to AE is not a financial service by assessee. No profit shifting or burden. Interest adjustment on AEs' receivables unjustified.
June 20, 2024 Case Laws Income Tax

ITAT ruled in favor of the taxpayer, allowing depreciation claimed on software & network equipment purchases.
June 20, 2024 Case Laws Income Tax

Income from derivatives transaction considered under presumptive taxation u/s 44AD. AO failed to justify adding 50% profit rate. Appeal allowed.
June 20, 2024 Case Laws Income Tax

Assessee, a Singapore company, not liable to pay tax in India on shipping income under India-Singapore Treaty. AO directed to delete additions.
June 20, 2024 Case Laws Income Tax

Issues regarding provision of bad debts not recorded in books of account. Rectification under sec. 154 allowed. Decision upheld by Tribunal.
June 20, 2024 Case Laws Income Tax

Issues on transfer pricing adjustment u/s 92 resolved in favor of Appellant. Correct comparison & method accepted. Additional ground admitted for deduction u/s 80-IA for further consideration.
June 20, 2024 Case Laws Income Tax

Appellate Tribunal decision: Applicant trying to reargue case without showing any mistake. Tribunal findings stand. No manifest error found.
June 20, 2024 Case Laws Income Tax

ITAT ruled that hire payments to Belgium are not taxable due to DTAA. TP adjustment using CUP method allowed based on consistency. TDS credit to be verified.
June 20, 2024 Case Laws Income Tax

ITAT: No notional interest disallowance as no advances existed during AY 2010-11. CIT(A)'s deletion of inflated import purchases upheld. New claims allowed in abated assessment.
June 20, 2024 Case Laws Income Tax

Assessing Officer's order not erroneous or prejudicial to revenue. Allegation of Lack of inquiry by LD PCIT fails. Order quashed.
June 20, 2024 Case Laws Income Tax

Undisclosed sales issue: Tribunal rejects Revenue's request for higher profit rate, stresses need for reasonable basis.
June 20, 2024 Case Laws Income Tax

Tax penalty under section 271B deleted by Appellate Tribunal due to genuine inadvertent mistake in filing tax audit report on time.
June 20, 2024 Case Laws Income Tax

Interest paid for delayed payments to broker, not subject to TDS u/s 194A. Decision in favor of assessee.

1 ....2 3 4 567 8 9 10........ 127

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