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Highlights / Annotations / Catch Notes For June

Home Highlights June

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Showing 651 to 700 of 6336 Records

1 ....10 11 12 131415 16 17 18........ 127

June 8, 2024 Case Laws GST

High Court ruled against alleged excess input tax credit claim due to violation of natural justice principles. Stay on demand order till next hearing.
June 8, 2024 Case Laws Income Tax

Validity of summoning order under Benami Act by Special Court in Lucknow for trial of offences. No illegality found.
June 8, 2024 Case Laws Income Tax

Corpus donation: The tribunal ruled that the amended provision of section 11(1)(d) is not applicable for AY 2018-19.
June 8, 2024 Case Laws Income Tax

Assessment u/s 153A: Approval u/s 153D granted mechanically without due application of mind. Approval for all years on same day not valid.
June 8, 2024 Case Laws Income Tax

Taxpayer claimed refund for excess taxes due to discrepancy in TDS & Advance Tax. Tribunal ruled in favor of taxpayer, directing refund with interest.
June 8, 2024 Case Laws Income Tax

Appellant granted right to collect toll considered intangible asset eligible for depreciation @ 25%.
June 8, 2024 Case Laws Income Tax

Reassessment against dissolved company turned LLP is invalid. Dead person notice void.
June 8, 2024 Case Laws Income Tax

Loss from selling shares on stock exchange can be set off against long-term capital gain from unlisted shares.
June 8, 2024 Case Laws Income Tax

ITAT ruled in favor of assessee on disallowance of contractor payments. Cash withdrawals explained. Unexplained investment not proven. Sales-tax subsidy allowed.
June 8, 2024 Case Laws Income Tax

Revision u/s 263: ITAT ruled in favor of the assessee on eligibility for deduction u/s 80G. No error found in AO's decision.
June 8, 2024 Case Laws Income Tax

Bonus shares received by a shareholder are not considered as dividend if issued to equity shareholders. No tax applicable.
June 8, 2024 Case Laws Income Tax

Assessee not penalized for inaccurate income details as taxes were paid early & explanation was genuine.
June 8, 2024 Case Laws Income Tax

Assessee not liable for advance tax due to no taxable income. Appeal should be admitted for further review.
June 8, 2024 Case Laws Income Tax

Assessee's registration application u/s 12AB rejected for not proving activities' genuineness. Tribunal grants another chance for proper hearing.
June 8, 2024 Case Laws Income Tax

Levy of penalty: ITAT ruled in favor of assessees on taxability of secondment receipts, citing bonafide belief & full disclosure.
June 8, 2024 Case Laws Income Tax

Income accrual in India not taxable as FIS/FTS. No tech services provided. Addition deleted. Software sale not FTS.
June 8, 2024 Case Laws Income Tax

Assessee wins appeal! Declaring income u/s 44AD protects from additions u/s 68. Bank passbook not a book of accounts.
June 8, 2024 Case Laws Income Tax

ITAT ruled in favor of the assessee on disallowance of business promotion expenses and cessation of liability.
June 8, 2024 Case Laws Income Tax

Revision u/s 263: Pr. CIT found AO's order lacking enquiry. Assessee provided details, but CIT didn't question or examine properly. No valid grounds to set aside assessment.
June 8, 2024 Case Laws Income Tax

ITAT ruled in favor of assessee on various issues including disallowance u/s 14A & nature of expenses. Revenue's appeal rejected.
June 8, 2024 Case Laws Income Tax

Assessee's provision for pay revision of executives allowed. TDS credit issue resolved. Deferred grant issue to be re-adjudicated.
June 8, 2024 Case Laws Customs

Baggage contained Dexamethasone, a dutiable item. Respondents convicted for evading duty. Fined Rs. 50,000 each.
June 8, 2024 Case Laws Customs

Petition dismissed: Gold released by Customs Department cannot be granted relief against provisional attachment order. ED can proceed.
June 8, 2024 Case Laws Customs

Restoration application for appeal before CESTAT: Appellant complied with mandatory pre-deposit. Appeal allowed.
June 8, 2024 Case Laws Customs

Appellant mis-declared goods to evade customs duty, using ineligible licenses. Extended period justified. Show Cause Notice time-barred.
June 8, 2024 Case Laws Customs

CESTAT ruled on confiscation of imported goods & penalties u/s 111(d) & 112(a) of CA 1962 when re-exported.
June 8, 2024 Case Laws Customs

CESTAT ruled refund claims filed under protest within time limit are valid. Assessment not challenged. Revenue appeals dismissed.
June 8, 2024 Case Laws Customs

CESTAT ruled on levy of Redemption fine for steel coils import. DGFT's MIP notification valid. Customs bound by DGFT notifications.
June 8, 2024 Case Laws Insolvency and Bankruptcy

CIRP - High Court ruled in favor of petitioner in electricity dues recovery case. Resolution plan approved, creditors bound.
June 8, 2024 Case Laws Service Tax

Services provided by appellants to overseas clients are considered exports, not taxable under certain conditions. Place of provision rules apply.
June 8, 2024 Case Laws Service Tax

CESTAT ruled services related to merger & acquisitions are classified as Business & Management Consultant Services.
June 8, 2024 Case Laws Service Tax

CESTAT ruled in favor of appellant on service tax issue related to foreign bank charges. Indian bank liable for service tax.
June 8, 2024 Case Laws Service Tax

Processing and manufacturing services did not qualify as 'manpower recruitment or supply agency service'.
June 8, 2024 Case Laws Central Excise

Supply of goods against International Competitive Bidding (ICB): Benefit of notifications upheld. Procedural lapses not substantial.
June 8, 2024 Case Laws Central Excise

Refund denied to 100% EOU due to not challenging dept's communication. Assessment orders can't be modified without appellate proceedings.
June 7, 2024 Case Laws GST

Input Tax Credit restrictions u/s 16(2)(c) and 16(4). Legislation valid. ITC not absolute right. Time limits balanced for tax collection.
June 7, 2024 Notifications SEZ

Amended rule allows SEZ Units in International Financial Services Centre to import/export aircraft or aircraft engines to/from Domestic Tariff Area.
June 7, 2024 Notifications Income Tax

Notification: Amends Income-Tax Act, 1961 u/s 120(1) & (2) for Income tax Authorities' jurisdiction in Kanpur. Effective 06/06/2024.
June 7, 2024 Notifications Income Tax

Exemption from Income Tax: Central Govt. u/s 10(46) of IT Act 1961 notifies 'Real Estate Appellate Tribunal, Punjab' for specific incomes.
June 7, 2024 Notifications Customs

New exchange rates for foreign currencies to Indian Rupees are out! Effective from 7th June 2024. Check out the new rates below!
June 7, 2024 Circulars DGFT

New rule allows Advance Authorisation holders, EOU, and SEZ to import inputs under Quality Control Orders.
June 7, 2024 Circulars SEBI

New rules for uploading KYC info by intermediaries to CKYCRR for ease of business. Changes to SEBI master circular.
June 7, 2024 Case Laws GST

Violation of natural justice found! No notice served before account lock under Central GST Act. Attachment order revoked.
June 7, 2024 Case Laws GST

Violation of natural justice - impugned order u/s 73 of CGST Act disregards Petitioner's detailed reply. Proper Officer failed to consider evidence. Order set aside.
June 7, 2024 Case Laws GST

Challenge to order u/s 74 of CGST Act/WBGST Act - Extended period invoked for proceeding initiation upheld. Petition dismissed.
June 7, 2024 Case Laws GST

Violation of natural justice found in failure to provide personal hearing to petitioner. Order set aside.
June 7, 2024 Case Laws GST

Petitioner's request for GST reimbursement rejected, but High Court directs respondent to reimburse within 8 weeks.
June 7, 2024 Case Laws GST

Validity of garnishee order questioned due to mismatch in tax statements. Petitioner not heard before order issued. Order quashed for reconsideration.
June 7, 2024 Case Laws GST

Petitioner granted interim exemption from GST on for life-saving medicine u/s Article 279A(4) of Constitution. High Court directs purchase without payment of GST.
June 7, 2024 Case Laws GST

Condonation of delay in filing appeal allowed by AAAR. Appeal filed within 30 days. Delay due to illness of authorized representative.

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