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Highlights / Annotations / Catch Notes For June

Home Highlights June

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Showing 801 to 850 of 6336 Records

1 ....13 14 15 161718 19 20 21........ 127

June 5, 2024 Case Laws GST

Levy of penalty on transportation of goods - petitioner's right to hearing violated - order set aside for lack of evidence
June 5, 2024 Case Laws Income Tax

Levy of penalty u/s 270A - Immunity granted as under-reporting/misreporting not proven. SCNs vague. Application for immunity valid.
June 5, 2024 Case Laws Income Tax

Seeking direction for processing Revised Return u/s 170-A, petitioner faced hurdles due to PAN transfer delay. Issue resolved swiftly.
June 5, 2024 Case Laws Income Tax

Disallowance of provision for unsettled claims as on March 31st not justified. IBNR Claims Reserve validly made based on regulations.
June 5, 2024 Case Laws Income Tax

Investor wins case on penny stock transactions! Tribunal rules in favor of genuineness of share transactions. Exemptions granted under sec 10(38).
June 5, 2024 Case Laws Income Tax

Revision u/s 263 - PCIT's order not erroneous or prejudicial - AO's decision upheld
June 5, 2024 Case Laws Income Tax

Penalty u/s 270A requires AO to record satisfaction about concealment or inaccurate particulars. Penalties imposed without proper satisfaction are invalid.
June 5, 2024 Case Laws Income Tax

Unexplained cash credit u/s 68: Assessee proved loan repayment via banking channel. Legal precedents support no addition if loan repaid in subsequent year.
June 5, 2024 Case Laws Income Tax

Assessee's capital gain computation corrected u/s 154. Set-off of short-term capital loss against gains allowed. Tax provisions clarified.
June 5, 2024 Case Laws Income Tax

MAM determination for ITeS, TP adjustment on interest, TDS u/s 195 - FTS classification, payments to German entity - judicial opinions considered.
June 5, 2024 Case Laws Income Tax

Taxability of Fees for Technical Services under India-Thailand DTAA clarified. FTS not primary business activity. Article 7 applies.
June 5, 2024 Case Laws Income Tax

TDS u/s 195 - Disallowance u/s 40(a)(i) on 'Royalty' payments to VBSNI overturned by ITAT & Delhi HC. No TDS required.
June 5, 2024 Case Laws Customs

Export of dimensional blocks u/s 11(2) FT(DR) Act, 1992 from unlicensed quarries - penalty upheld. Failure to comply with export regulations.
June 5, 2024 Case Laws Customs

Petitioners must pay assessed duty within 4 weeks & goods to be released within 3 weeks thereafter.
June 5, 2024 Case Laws Customs

Liability to pay Social Welfare Surcharge clarified - Not exempt from SWS. MEIS/SEIS scrips can be used for duty payment.
June 5, 2024 Case Laws Customs

Penalty imposed u/s 112(a) of Customs Act, 1962 without cross-examination violates natural justice. Order set aside, remanded for fresh adjudication.
June 5, 2024 Case Laws Customs

Revocation of Customs Broker License overturned by Tribunal. No violation found in advising client on compliance. Customs Broker not responsible for client's actions.
June 5, 2024 Case Laws Customs

Confiscation & penalty issues under Customs Act - forged licenses - no direct involvement of appellants - penalties not justified after 14 years.
June 5, 2024 Case Laws Customs

Violation of natural justice - No speaking order u/s 17(5) of Customs Act, 1962 - Declared value rejection without reasons - Appeal dismissed
June 5, 2024 Case Laws Customs

Conversion of free Shipping Bills into drawback Shipping Bills u/s 149 clarified for earthquake relief supplies. Adjudicating Authority directed to modify bills.
June 5, 2024 Case Laws Companies Law

Cartelisation and bid-rigging in soil testing tenders by Department of Agriculture, UP found in contravention of Competition Act. Penalty reduced to 3%.
June 5, 2024 Case Laws Insolvency and Bankruptcy

Private sale timeline refusal upheld by NCLAT. Indian Contract Act inapplicable. Doctrine of approbation and reprobation applied. Appeal dismissed.
June 5, 2024 Case Laws Insolvency and Bankruptcy

Plea for RP replacement denied as no authorization for lawyer to meet PG. New RP appointed. Debtor to prepare repayment plan.
June 5, 2024 Case Laws Service Tax

Liability of Municipal Corporation for 'Renting of Immovable Property Services' while discharging sovereign functions - Remanded for fresh consideration.
June 5, 2024 Case Laws Service Tax

CENVAT Credit allowed for insurance & air travel agency services used for business purposes. Tribunal holds services qualify as eligible input services.
June 5, 2024 Case Laws Service Tax

CENVAT Credit for Rent-a-Cab & Insurance services. Rent-a-Cab credit denied, Insurance credit allowed.
June 5, 2024 Case Laws Service Tax

Determination of gross amount for service tax under Composition Scheme - Value of equipments not includible - Penalties not sustainable.
June 5, 2024 Case Laws Service Tax

Timeliness of appeal under Section 85(3A) of Finance Act, 1994 - Condonation of delay for refund claim granted.
June 5, 2024 Case Laws Central Excise

Rebate claim dispute settled: SION norms upheld, recovery order justified. Petition dismissed.
June 5, 2024 Case Laws Central Excise

Differential Central Excise duty demand u/s 11A(4) not sustainable. Extended period of limitation not invokable. Penalty set aside.
June 5, 2024 Case Laws Central Excise

Assessable value determination upheld based on landed cost & processing charges. No suppression of facts found. Appeal allowed in part.
June 5, 2024 Case Laws Central Excise

Valuation of electrical motors for captive use clarified. No suppression of facts found. Time limitation and cum-duty benefit upheld.
June 5, 2024 Case Laws VAT and Sales Tax

Revision dismissed as substantial question of law already answered by Supreme Court. De-oiled items used as animal-food exempt from tax.
June 5, 2024 Case Laws Indian Laws

Professional misconduct u/s Clause (7) of Chartered Accountants Act - Appellate Authority's decision upheld, no violation found.
June 4, 2024 Circulars GST - States

Guidelines for recovery proceedings u/s 168 of Goa GST Act: Recovery can start before 3 months only if justified to ensure interest of revenue.
June 4, 2024 Circulars DGFT

Relaxation in 'Bill of Export' submission for SEZ supplies under Advance Authorisation/DFIA before 01.07.2017.
June 4, 2024 Notifications SEBI

Amendments to SEBI (Foreign Portfolio Investors) Regulations, 2024. New rules on registration fees and timelines for compliance.
June 4, 2024 Case Laws GST

Consultancy services for building works provided to the Government of Gujarat do not qualify as activities under Articles 243G or 243W.
June 4, 2024 Case Laws GST

Retrospective cancellation of GST registration for business closure lacks details; violation of natural justice. Registration cancelled from application date.
June 4, 2024 Case Laws GST

Challenging adjudication order u/s 78 of Finance Act, 1994 & Section 174 of CGST Act, 2017. Court emphasizes fair hearing & time limits.
June 4, 2024 Case Laws GST

Refund claim for unutilized ITC accepted under "Any Other" category on GST portal. Arithmetical error corrected with supplementary applications.
June 4, 2024 Case Laws GST

Petition dismissed due to availability of statutory appeal remedy for transfer of business issue. No jurisdictional error found.
June 4, 2024 Case Laws GST

Petition allowed for refund/recredit of recovered amounts. Respondents failed to explain Section 78 proviso.
June 4, 2024 Case Laws GST

Writ petition entertained despite alternative remedy available. Time limitation for availing transitional input tax credit clarified.
June 4, 2024 Case Laws GST

Tax deduction on work contracts & supplies: Conditions for Additional Tax Reimbursement clarified. Input tax credit benefits considered.
June 4, 2024 Case Laws GST

ITC denied for air conditioning & ventilation system as they become immovable property post installation.
June 4, 2024 Case Laws GST

Classification of various flours under Chapter Heading 21.06 of the CTA, 1975 upheld by appellate authority. Mix Flour classified under Tariff Item 2106 90 99.
June 4, 2024 Case Laws GST

Classification of ZLD treated water under - Not exempt, taxable @ 18% u/s 24 of notification No. 01/2017-CT(R).
June 4, 2024 Case Laws GST

Classification of supply of "EDF Thrusters with Battery Pack for Jet Suit" determined as Electric Ducted Fans under CTH 84145990. Tax rate of 18% under Entry 317B.
June 4, 2024 Case Laws GST

Classification of "BEE-PRIME FEED" as artificial honey under HSN 1702.90 with 18% GST rate.

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