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Highlights / Annotations / Catch Notes For June

Home Highlights June

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June 19, 2024 Case Laws Service Tax

CESTAT rules on service tax for educational programs. No tax for courses recognized by law. Penalties lifted for interpretation
June 19, 2024 Case Laws Service Tax

CESTAT ruled against service tax on penalties & deposits as consideration under u/s 66E(e). Appeal granted
June 19, 2024 Case Laws VAT and Sales Tax

Court rules dealer must pay excess tax collected over to the Govt incl. interest. Confirmed that dealer must follow specific tax collection rules.
June 19, 2024 Case Laws Indian Laws

HC ruled accused in a cheque bounce case can't give evidence by affidavit u/s 145 NI Act. Trial to conclude swiftly.
June 19, 2024 Case Laws Indian Laws

High Court rules debtor cannot avoid liability for bounced cheque by initiating insolvency proceedings. Criminal case continues.
June 19, 2024 Case Laws Indian Laws

Convicted for bouncing a cheque! Court upheld conviction under Sec 138. Sentencing not legal. Sentence modified.
June 18, 2024 Case Laws GST

Petitioner's appeal accepted despite delay in filing. Court orders remittance to Appellate Commissioner.
June 18, 2024 Case Laws GST

Petitioner's refund claim rejected due to discrepancies in filings. Court seeks reasons for denial. Case sent for re-consideration.
June 18, 2024 Case Laws GST

High Court: Impugned order wrongly issued in wrong name but correct GSTIN. Petitioner can appeal within 30 days, deposit 10% disputed tax. Appeal to be heard within 3 months.
June 18, 2024 Case Laws GST

Petitioner gets another chance to challenge tax demands. Must pay 10% of disputed tax within 2 weeks. Notification No.11/2027 relied on.
June 18, 2024 Case Laws GST

Petitioner unable to participate in proceedings due to cancer. Order set aside for reconsideration with condition to remit 10% of disputed tax demand.
June 18, 2024 Case Laws GST

Advance Ruling Authority says UKPSVEN is not 'local authority' but 'governmental authority'. Construction service for water supply is tax exempt.
June 18, 2024 Case Laws Income Tax

Petitioners, farmers, challenged notice for attachment of joint account - uncle primary holder, they're secondary. Notice valid, no separate notice needed for joint holders.
June 18, 2024 Case Laws Income Tax

The court rejected the request for a "Nil" withholding tax certificate for FY 2023-24. Petitioner can reapply for FY 2024-25.
June 18, 2024 Case Laws Income Tax

Appellate Tribunal ruled sale of edible oil not speculative. Actual delivery made to buyer. Interest income addition deleted.
June 18, 2024 Case Laws Income Tax

Investments generating taxable income not exempt. Disallowance not valid w/o recording dissatisfaction. Cess deduction allowed.
June 18, 2024 Case Laws Income Tax

Exemption denied for late form filing, but auditor report filed before notice. Income application claim allowed. No late fee for filing return on time.
June 18, 2024 Case Laws Income Tax

Issues on bank interest addition u/s 153A of IT Act - Alleged HSBC London documents not admissible as electronic evidence.
June 18, 2024 Case Laws Income Tax

Assessment issues discussed - Assessee status as "State" considered - Assessor's duty to assist taxpayers
June 18, 2024 Case Laws Income Tax

Delay in filing appeals condoned due to bonafide belief in tax authorities' action. Protective additions deleted, no tax impact.
June 18, 2024 Case Laws Income Tax

Assessee's purchase not 'without consideration' due to post-dated cheques issue. Unjustified additions deleted by tribunal.
June 18, 2024 Case Laws Income Tax

Appellate Tribunal ruled TPO can't look at Section 37 issues. Report from TPO is binding. Case sent back to TPO for ALP determination.
June 18, 2024 Case Laws Income Tax

Dispute on stamp duty value vs actual consideration paid. Tribunal rejects AO's rectification order. No error found.
June 18, 2024 Case Laws Income Tax

Tax tribunal overturned denial of registration to a Trust based on specific community. Section 13 can't apply at registration stage.
June 18, 2024 Case Laws Income Tax

Exemption u/s 11: The tribunal remitted the issue back to the tax officer for fresh review due to missing important documents.
June 18, 2024 Case Laws Income Tax

Trust denied registration u/s 12A due to religious ties. ITAT says registration should focus on charity.
June 18, 2024 Case Laws Income Tax

Claim for tax deduction u/s 80GGC denied as contribution to unrecognized political party; lacks verification and credibility.
June 18, 2024 Case Laws Income Tax

Additional depreciation on plant or machinery: ITAT clarified that amendments can be retrospective based on legislative intent.
June 18, 2024 Case Laws Income Tax

Transfer pricing issue: US & non-US transactions adjustment by TPO. Assessing Officer to review domestic operations inclusion - legal clarity needed
June 18, 2024 Case Laws Income Tax

ITAT decision: No addition on jewellery; reasonable gold holding considered. Cash addition deleted as explained by assessee.
June 18, 2024 Case Laws Customs

Customs Authorities can seize goods outside their area if they have jurisdiction. No application for release made. Ownership of goods in question remains disputed. Petition dismissed.
June 18, 2024 Case Laws Customs

Applicant's bail denied due to lack of proof of ownership of recovered items. Court finds complicity evident.
June 18, 2024 Case Laws Customs

CESTAT ruled in favor of a Customs Broker in a case involving misuse of Transfer of Residence facility. Email evidence not admissible without certification.
June 18, 2024 Case Laws Customs

CESTAT ruled in favor of importers of Round Ridge Cement Tiles, allowing free import under DGFT Notification. Customs Dept objection overruled.
June 18, 2024 Case Laws Companies Law

Ex-Directors found guilty of fraud & misappropriation in company's winding up. Ordered to pay Rs. 3,60,000 + interest.
June 18, 2024 Case Laws Insolvency and Bankruptcy

Court rules in favor of bidder seeking refund from auction sale in bankruptcy proceedings. Bid amount to be released promptly.
June 18, 2024 Case Laws Service Tax

CESTAT ruled against refund claim due to service classification. Appellant can't challenge provider's classification. Appeal dismissed.
June 18, 2024 Case Laws VAT and Sales Tax

Petitioners suspended from service for accepting illegal gratification. Court allows them to continue working during ongoing disciplinary proceedings.
June 18, 2024 Case Laws Indian Laws

Court quashes criminal case for cheque dishonour due to civil dispute, calling it malicious prosecution.
June 18, 2024 Case Laws Indian Laws

A cooperative society in Tamil Nadu is not bound by RTI Act. Impugned order quashed.
June 18, 2024 Case Laws Indian Laws

Cheque dishonored due to signature variance. Failure to cross-examine witness. Additional evidence allowed u/s 391 Cr.P.C.
June 18, 2024 Case Laws Indian Laws

CHIT: Court rules in favor of respondents in dishonored cheque case. Appellant failed to prove legally enforceable debt. Burden of proof on appellant.
June 18, 2024 Case Laws Indian Laws

Court held that interim compensation under Section 143A of NI Act is discretionary. No proof of payment or written agreement in this case. Petition dismissed.
June 18, 2024 Case Laws Indian Laws

High Court decision: Cheque dishonored, but settled amicably. Compounding allowed. Justice served.
June 18, 2024 Case Laws Indian Laws

Court dismisses accused's petitions to recall witnesses and produce bank documents in cheque dishonour case. Accused must be able to rebut presumption.
June 17, 2024 Circulars Customs

New features launched on Customs Brokers Licensing Management System (CBLMS)! Apply online now! More updates coming soon!
June 17, 2024 Circulars Customs

Recent changes in Sea Cargo Manifest Transshipment Regulations (SCMTR) module of ICES application.
June 17, 2024 Case Laws GST

Principles of natural justice: Court says assessee deserve a fair hearing. Order set aside for fresh consideration.
June 17, 2024 Case Laws Income Tax

High Court ruled notice u/s 148 invalid due to time limit of 10 years. Previous assessment upheld.
June 17, 2024 Case Laws Income Tax

High Court ruled that reasons for reassessment orders must match notice reasons. Appellants must raise objections within 6 weeks.

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