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Highlights / Annotations / Catch Notes For June

Home Highlights June

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Showing 901 to 950 of 6336 Records

1 ....15 16 17 181920 21 22 23........ 127

June 3, 2024 Case Laws Service Tax

Service tax demand on non-compete agreement set aside. Sale of equity shares not taxable under Mega Exemption.
June 3, 2024 Case Laws Service Tax

Refund of service tax denied due to lack of proper SCN. Tribunal rules in favor of appellant, citing violation of natural justice.
June 3, 2024 Case Laws Indian Laws

Petrol pump case: Compliance with Control Order crucial. Termination valid based on agreement breach. Judicial discipline upheld.
June 3, 2024 Case Laws Indian Laws

Refund of Stamp Duty denied on technicalities overturned by Supreme Court. Appellant entitled to claim refund despite limitation period.
June 3, 2024 Case Laws Indian Laws

Dishonour of cheque complaint upheld against CFO u/s 141 NI Act. Section 28 not applicable (which pertains to agents signing cheques).
June 3, 2024 Case Laws Indian Laws

Prevention of Corruption: Period of limitation u/s 468(2) CrPC. Delayed prosecution sanction granted. Mala fides not grounds for quashing.
June 3, 2024 Case Laws Indian Laws

Arbitration jurisdiction clarified: Exclusive clauses crucial. Seat determines jurisdiction. Petition dismissed.
June 1, 2024 Circulars GST

Guidelines for recovery proceedings u/s 78 & 79 of CGST Act clarified. Recovery can start before 3 months only with proper justification.
June 1, 2024 Notifications Customs

Notification: Tariff values updated for Edible Oils, Brass Scrap, Areca Nut, Gold, and Silver u/s 14 of Customs Act. Effective from June 1, 2024.
June 1, 2024 Notifications Central Excise

Notification reducing Special Additional Excise Duty on Petroleum Crude production effective June 1, 2024.
June 1, 2024 Notifications Income Tax

Notification alert! IT Form No. 27Q updated with new item 7A for reporting lower/no deduction of TDS u/s 197A(1F).
June 1, 2024 Case Laws GST

Violation of natural justice in GST case - no opportunity for hearing provided. Order u/s 73 set aside for fresh decision.
June 1, 2024 Case Laws GST

Liability of exporter (M/s. DCW Ltd) to pay GST on export freight clarified by AAR. Taxes under IGST for outbound ocean freight.
June 1, 2024 Case Laws GST

Liability of exporter M/s. DCW Ltd. under RCM for GST on FOB export freight clarified. Shipping line not liable.
June 1, 2024 Case Laws Income Tax

Assessments u/s 153A: approval u/s 153D must be granted for "each assessment year" separately. Approval not a formality.
June 1, 2024 Case Laws Income Tax

No penalty u/s 271(1)(c) can be levied on estimated disallowance of bogus purchases.
June 1, 2024 Case Laws Income Tax

Deduction u/s 54F denied for deceased assessee. Legal heirs withheld info. Legal heirs must be given a chance to be heard.
June 1, 2024 Case Laws Income Tax

Penalty u/s 271(1)(c) not sustainable due to defective notice & estimation of income.
June 1, 2024 Case Laws Income Tax

Ex-parte order: CIT(A) failed to properly serve hearing notice, dismissed appeal in limine. Remitted for de novo disposal.
June 1, 2024 Case Laws Income Tax

No incriminating material found during search to support additions u/s 153A. Precedents favor Assessee.
June 1, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 deemed invalid as JCIT granted approval mechanically without proper satisfaction.
June 1, 2024 Case Laws Customs

Tribunal held that aircraft usage for non-scheduled (Passenger) services did not violate customs notification.
June 1, 2024 Case Laws Customs

Duty revision for 'antenna'. Compliance with Customs Valuation Rules questioned. Relationship influence on value. Matter restored back.
June 1, 2024 Case Laws Insolvency and Bankruptcy

Petitioner did not violate any regulations. Charges of appointing unregistered valuers and excessive fees were not upheld. Order of IBBI on suspension modified.
June 1, 2024 Case Laws Insolvency and Bankruptcy

Pre-existing disputes between parties: upheld by NCLAT. Section 9 application under IBC not maintainable.
June 1, 2024 Case Laws GST

AAR clarifies: Rotary car parking system is immovable, not eligible for ITC.
June 1, 2024 Case Laws GST

Sale of goods from 3P FTWZ to bonded warehouse under MOOWR Scheme not leviable under GST. Legal clarity post amendment.
June 1, 2024 Case Laws GST

Export of processed frozen shrimps in printed pouches/boxes is subject to GST. For plain pouches/boxes, GST applies for quantities up to 25 kgs.
June 1, 2024 Case Laws GST

E-commerce operator "Vyavshay" qualifies under Section 9(5) of CGST Act, 2017. Tax liability shifts to operator for notified services.
June 1, 2024 Case Laws Income Tax

CSR expenditure does not justify disallowance u/s 80G as donation. Credit of TDS should be allowed in the same year.
June 1, 2024 Case Laws Income Tax

Order of CIT(A) upheld: estimation of income & profit, disallowed deduction u/s 80-IA(4), interest disallowance, & cash payments.
June 1, 2024 Case Laws Income Tax

CIT(A)'s decision on additional evidence admission & NP rate determination for unexplained cash deposits confirmed.
June 1, 2024 Case Laws Customs

CESTAT upheld allegations of mis-declaration, concealment of facts, and procedural irregularities in export case.
June 1, 2024 Case Laws Customs

Jurisdiction of Commissioner of Customs regarding Customs Cargo Service Providers. Lack of clarity led to appeal success.
June 1, 2024 Case Laws Money Laundering

Anticipatory bail under PMLA Section 45: Court emphasizes stringent approach for economic offences.
June 1, 2024 Case Laws Service Tax

Interpretation of Article 366(29A) of the Constitution - Contracts for launch vessels not transfer of right to use goods.
June 1, 2024 Case Laws Service Tax

Service tax demand on logistic charges and toll collection was set aside. Benefit of Rule 6(3A) of cenvat credit rules cannot be denied.
June 30, 2023 Case Laws GST

Determination of GST / Assessment under GST - To be followed by scrutiny of returns / assessment u/s 61 or not? - Section 73 and 74 are not controlled by Section 61......
June 30, 2023 Case Laws GST

Scope of Supply - work done by the applicant (NHAI) in shifting the transmission lines for the widening of road under the supervision of MVVNL - GST is not payable on......
June 30, 2023 Case Laws GST

Scope of Supply - providing food to the employees at subsidized price - The applicant is not liable to pay GST on the amount deducted/ recovered from the employees.......
June 30, 2023 Case Laws GST

Levy of GST - free replacement under guarantee period - That under guarantee and free replacement no consideration shall be chargeable from the buyer against the supply.....
June 30, 2023 Case Laws GST

Exemption from GST - Duty Credit Scrips issued under RoSCTL scheme issued by Directorate General of Foreign Trade - Duty Credit Scrips issued under RoSCTL Scheme is not.....
June 30, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - Claim of deduction on account of payment made to settle a class action suit - AO observed the same as in the nature....
June 30, 2023 Case Laws Income Tax

DTVSV - Miscellaneous Application u/s 254 (2) rejected as not covered under the Direct Tax Vivad Se Viswas Act, 2020 as it was not filed in pursuance of an appeal......
June 30, 2023 Case Laws Income Tax

Reopening of assessment - migration to new PAN from old PAN - undisclosed time deposits - It was the duty of the Respondent No. 1 to have examined and verified the......
June 30, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Reopening based on the order of SEBI in cases of reversal trades and accommodation entries - As evidenced that there is no live link or....
June 30, 2023 Case Laws Income Tax

Rejection of ITR by the CPC as defective u/s 139(9) - Return of income filed u/s 44ADA declaring the professional income as well as income from trading in shares -......
June 30, 2023 Case Laws Income Tax

Addition u/s 56(2)(viib) - share capital and premium received by the assessee - method of valuation as per Rule 11U and 11UA - When shares were issued at premium based......
June 30, 2023 Case Laws Income Tax

Additions u/s 68 - Low profit ratio - the assessee has discharged his onus before the revenue authorities. AO and the ld. CIT(A) rejected the explanation of the assessee....
June 30, 2023 Case Laws Income Tax

Reopening of assessment - bad debts written off disallowed - To reopen the already concluded assessment on the same very issue would be nothing but review of the order......

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