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Highlights / Annotations / Catch Notes For June

Home Highlights June

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Showing 301 to 350 of 6336 Records

1 ....3 4 5 678 9 10 11........ 127

June 20, 2024 Case Laws Income Tax

Assessment reopened after 4 years based on same old info. No new material found. Assessee appeal allowed.
June 20, 2024 Case Laws Customs

CESTAT ruled in favor of the appellant regarding valuation of imported Bovine Leather Upholster Sofa. Declared value upheld.
June 20, 2024 Case Laws Customs

CESTAT ruled that if goods aren't liable for confiscation under Customs Act 1962, penalty can't be imposed under u/s 112.
June 20, 2024 Case Laws Customs

CESTAT decided: Imported goods, parts for Ball Pen Tips, classified under specific heading. IGST @12% applicable. CBIC Circular supports decision.
June 20, 2024 Case Laws Service Tax

CESTAT ruled appellant provided Legal Consultancy service, not Business Auxiliary Service. Service recipient not liable for service tax.
June 20, 2024 Case Laws Service Tax

Refund claims for service tax were rejected due to lack of export compliance and nexus between input and output services. Show-cause and order valid. No benefit for non-exported services.
June 20, 2024 Case Laws Indian Laws

Court upholds presumption u/s 118 & 139 of N.I. Act in dishonored cheque case. Accused failed to rebut statutory presumption. Revision dismissed.
June 20, 2024 Case Laws Indian Laws

Willful defaulters wrongly declared without notice or hearing, violating RBI rules. Orders quashed for lack of natural justice.
June 19, 2024 Circulars DGFT

Government is seeking feedback on changes to export obligations for spices, drugs, and more. Have your say within 15 days!
June 19, 2024 Case Laws GST

High Court: In a job work case, value determination challenge u/s 107 WBGST/CGST Act. E-way bill issue. Petitioner to disclose all job work docs for redetermination.
June 19, 2024 Case Laws GST

Bagheri Unit claimed budgetary support not Baga Unit. Order set aside for fresh decision. Petition remanded for personal hearing.
June 19, 2024 Case Laws GST

Denial of GST refund due to improper application filing. Court cites relevant rules for manual applications. Petitioner's case remanded for fresh review.
June 19, 2024 Case Laws GST

Petitioner's GST reg. cancelled due to non-functional premises. Violation of rules found, reg. restored retrospectively.
June 19, 2024 Case Laws GST

Pet. to pay Rs.10,00,000/- by 15.04.2024 for interest liability. Installments for balance due. Bank attachment withdrawn.
June 19, 2024 Case Laws GST

Petitioner's GST registration cancellation challenged: Lack of access to portal & computer skills. Assessment order quashed, 10% tax remittance required.
June 19, 2024 Case Laws GST

Cancellation of GST registration due to non-payment of interest can be revoked under section 30. Payment of Rs.6,19,258.85 required.
June 19, 2024 Case Laws GST

AAR decided Uttarakhand Peyjal Nigam not a local authority but a governmental authority; not entitled to ITC.
June 19, 2024 Case Laws Income Tax

Reopening assessment under section 147 lacked 'reason to believe'. No link found between info and belief. Case quashed.
June 19, 2024 Case Laws Income Tax

Review application concerning assessment of anonymous donations by a trust. Applicant failed to prove donations were not anonymous. Appeal dismissed. No substantial question of law.
June 19, 2024 Case Laws Income Tax

Validity of assessment transfer u/s 153A questioned. Notice given for objections, but no reply from petitioner. Transfer to Kozhikode upheld.
June 19, 2024 Case Laws Income Tax

The appellate tribunal upheld the validity of assessment reopening u/s 147, adding income u/s 68. Assessee failed to prove legitimacy of transactions. Tribunal denied interference.
June 19, 2024 Case Laws Income Tax

Income Tax Appellate Tribunal held that IHG India's licensing fees for trademark rights are taxable from April 2019. Marketing services not taxable. Verify Travel Agent Commission.
June 19, 2024 Case Laws Income Tax

Income for services in China taxable in China, not India. Exempt under DTAA. Tax resident of China. Tax paid in China.
June 19, 2024 Case Laws Income Tax

Stay granted for disputed demand subject to deposit or security. Stay is not a blanket order. Revenue's interest secured. Cooperation required.
June 19, 2024 Case Laws Income Tax

The penalty notice issued under the wrong section was invalid and not in accordance with the law. Penalty levied is unsustainable.
June 19, 2024 Case Laws Income Tax

Tax Appellate Tribunal found taxpayer filed audit report late but within due date. Supreme Court ruling not applicable. Amendment not relevant. Deduction allowed.
June 19, 2024 Case Laws Income Tax

ITAT ruled on TP adjustment for brokerage commission, royalty/branding fee, indirect cost, outstanding securities tax, TDS issues.
June 19, 2024 Case Laws Income Tax

Sales commission received by assessee not Fees for Technical Services - ITAT holds income not taxable.
June 19, 2024 Case Laws Income Tax

ITAT ruled in favor of assessee on TDS issue for foreign remittances. No withholding tax on payments for specific services.
June 19, 2024 Case Laws Income Tax

Assessee entitled to exemption u/s 11/12 even if audit report not filed with return. CBDT Circular allows for delay.
June 19, 2024 Case Laws Income Tax

Applicability of cost of bonus shares clarified under Section 55(2)(aa)(B)(iiia). Bonus shares allotted before 1.4.2001 to be treated at nil cost.
June 19, 2024 Case Laws Income Tax

TDS u/s 195: Payments made for interconnectivity utility charges are not 'Royalty' under tax laws. No transfer of intellectual property rights.
June 19, 2024 Case Laws Income Tax

Interest u/s. 234B for tax defaults assessed only once from April 2010 to March 2013. No need for extra charges. AO directed to follow order.
June 19, 2024 Case Laws Income Tax

Rejection of trust's registration application u/s 12AB due to limiting benefits to "SUNNI MUSLIMS". Tribunal orders reconsideration.
June 19, 2024 Case Laws Income Tax

ITAT ruled legality of assessment u/s 153A without search or Panchnama. No incriminating material found during search. Unexplained cash credit added without proper investigation, hence deletion.
June 19, 2024 Case Laws Income Tax

Trust timely applied for registration u/s. 80G(5)(iii). Provisional registration valid â€“ no violation found. Applicant eligible.
June 19, 2024 Case Laws Income Tax

Appellate Tribunal ruled penalty u/s 271G not justified in diamond trade case. No TP adjustment made.
June 19, 2024 Case Laws Income Tax

Land purchase advances without interest for educational activities are genuine business deals, not violating sec. 13(1)(c). Cancelled proceedings for 12AA.
June 19, 2024 Case Laws Customs

HC: Defendant granted leave to defend suit on wrongful detention charges. Customs waiver not binding. Defendant has arguable case.
June 19, 2024 Case Laws Customs

Court ruled in favor of the petitioner, granting exemption from cost recovery charges. Department to process waiver within one month.
June 19, 2024 Case Laws Customs

Commissioner (Appeals) rejected appeal as time-barred. Appeal filed after 92 days; only 30-day extension allowed. Appeal rightly rejected.
June 19, 2024 Case Laws Customs

DFIA scheme: CESTAT ruled Lithium Ion Batteries eligible for duty exemption under N/N. 25/2023-CUS as "Automotive Battery". Import must be capable for use in electrical vehicles.
June 19, 2024 Case Laws Customs

CESTAT ruled against revocation of a customs broker's license due to lack of evidence. Failure to verify details and cooperate with authorities proved. Appeal allowed.
June 19, 2024 Case Laws Customs

CESTAT ruled out penalty u/s 114AA for partner in broker firm facilitating imports, lacked intent or evasion. Penalty set aside.
June 19, 2024 Case Laws Customs

Employee of a Customs House Agent not liable for penalty under Customs Act. No evidence of involvement with branded goods. Appeal allowed.
June 19, 2024 Case Laws Customs

CESTAT ruled on classifying old garments as per Customs Tariff Act. Upheld classification & valuation, penalty.
June 19, 2024 Case Laws Money Laundering

Money laundering case - petitioner not given hearing, violating natural justice. Director authorized to attach property. Petition dismissed.
June 19, 2024 Case Laws Money Laundering

Quashing of attachment order under PMLA sought but denied due to ongoing proceedings. Apex Court holds predicate offence closure affects PMLA case.
June 19, 2024 Case Laws Service Tax

Refund of service tax clarified: Pay attention to time limits! Service tax paid before 2015 amendment can be refunded.
June 19, 2024 Case Laws Service Tax

CESTAT ruled that TDS paid by appellant to Income Tax Dept. for service providers not part of service value. Appeal allowed.

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