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Highlights / Annotations / Catch Notes For July

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Showing 901 to 950 of 6408 Records

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July 3, 2024 Case Laws GST AAR

AAR: clarified what qualifies as parts of warships/submarines for GST. Engines, gearbox, propellers are considered integral.
July 3, 2024 Case Laws GST AAR

Liquidated damages for breach of contract are taxable under GST as a service. Compensation for tolerating non-performance is also subject to GST.
July 3, 2024 Case Laws GST AAR

AAR found sewerage water treated by GVSCCL supplied to industries subject to NIL GST rate as purified water, not potable.
July 3, 2024 Case Laws GST AAR

AAR: the ruling clarified GST rates for royalty charges and aggregates. Separate transactions apply with different tax rates.
July 3, 2024 Case Laws Income Tax HC

High Court ruled receipt from hotel license as revenue, not capital gain. Decision favored Revenue/Appellant.
July 3, 2024 Case Laws Income Tax HC

High Court Allows Tax Deduction for Pan Masala Manufacturer u/s 80-IC, Excludes Tobacco Products.
July 3, 2024 Case Laws Income Tax HC

Court Rules Reassessment Invalid: No New Evidence, Just a Change of Opinion on Expense Classification.
July 3, 2024 Case Laws Income Tax HC

The court upheld a tax assessment at 8% net profit rate for civil work contract, favoring the assessee.
July 3, 2024 Case Laws Income Tax HC

High Court rules in favor of assessee on tax exemption issue. Approval u/s 10(25)(iii) valid = exemption granted.
July 3, 2024 Case Laws Income Tax AT

ITAT upheld penalty for late filing of financial transactions statement. Compliance with section 285BA is key.
July 3, 2024 Case Laws Income Tax AT

A tax tribunal ruled in favor of a taxpayer on depreciation for a biometric device, saying it was a matter of interpretation, not deception.
July 3, 2024 Case Laws Income Tax AT

Appellate Tribunal discussed best judgment assessment & exemption eligibility. No docs, non-compliance led to remand for fresh assessment.
July 3, 2024 Case Laws Income Tax AT

Tax Tribunal Upholds Deduction Claim; Dismisses Additions Due to Lack of Evidence in Search and Assessment Dispute.
July 3, 2024 Case Laws Income Tax AT

Exemption u/s 11: The Tribunal ruled in favor of assessee, addressing various issues like trustee appointments and property transfer.
July 3, 2024 Case Laws Income Tax AT

ITAT: No reason for extra tax on property sale! Fair Market Value versus actual price. AO must follow limited scrutiny rules!
July 3, 2024 Case Laws Income Tax AT

ITAT reviewed undisclosed foreign income & assets through paper companies. Evidence proved legit source of funds, taxes paid. No undisclosed assets found.
July 3, 2024 Case Laws Income Tax AT

ITAT: Notices for 2011-12, 2012-13 Quashed; Reassessment Invalid Due to 6-Year Limit Breach and Lack of Direct Evidence.
July 3, 2024 Case Laws Income Tax AT

Appellate Tribunal decides on Transfer Pricing issues incl. software services, guarantees, inter-company loans, & brand royalties.
July 3, 2024 Case Laws Income Tax AT

Tribunal Rules Cash Payments in Compliance with Section 40A(3) Exemption for Milk Distributor's Verifiable Transactions.
July 3, 2024 Case Laws Income Tax AT

Appellate Tribunal Orders Fresh Review on Transfer Pricing Adjustments, Comparable Selection, and Section 14A Disallowances.
July 3, 2024 Case Laws Income Tax AT

ITAT Rules in Favor of Foreign Firm, Validates Long-Term Share Sale; Deletes Addition u/s 68.
July 3, 2024 Case Laws Income Tax AT

Appellate Tribunal rules in favor of assessee on alleged bogus capital gains! No direct link to wrongdoing found.
July 3, 2024 Case Laws Customs AT

Importers cleared of duty evasion charges for undervalued perfumes. Tribunal rules transaction value based on supplier invoices valid.
July 3, 2024 Case Laws Customs AT

Appeal won! No penalties for alleged smuggling. Legal twist: Police involvement shifted burden of proof.
July 3, 2024 Case Laws Companies Law HC

Court Confirms Sale Agreement Valid Post-Winding Up Petition, Clarifies "Void" as Voidable Under Companies Act 1956.
July 3, 2024 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Upheld: Tribunal Confirms Compliance on Eligibility, Unsold Areas, and Funding; Dismisses Objections.
July 3, 2024 Case Laws Insolvency and Bankruptcy AT

NCLAT clarifies that moratorium under IBC starts upon filing, not registration. Emphasizes importance of filing date in legal proceedings.
July 3, 2024 Case Laws FEMA AT

Appellate Tribunal ruling on FERA offense issues: seized funds, under-invoicing, reliance on statements, penalty reduction, refund directed.
July 3, 2024 Case Laws Money Laundering HC

Petitioner's request to halt money laundering trial denied; law still valid despite review petition. Double jeopardy claim rejected.
July 3, 2024 Case Laws Money Laundering AT

Tribunal Upholds 180-Day Extension for Seized Property Due to COVID-19; Validates Single-Member Adjudicating Authority Under PMLA Section 20(3.
July 3, 2024 Case Laws Central Excise HC

High Court reconsiders input tax credit on furnace oil. Previous order set aside; remanded for fresh consideration. Parties agree for remand.
July 3, 2024 Case Laws Central Excise AT

CESTAT ruled on pre-deposit during appeal & interest on duty refund. Stay is exception, total duty payment is norm.
July 3, 2024 Case Laws Central Excise AT

Adhesive Classification Dispute Resolved: Tribunal Favors Chapter 35-06; Department's Appeal Time-Barred Since 2010.
July 3, 2024 Case Laws VAT and Sales Tax HC

Court Rules "PET Resin" and "PVC Granules" Not Chemicals Under Assam Entry Tax Act; Invalidates Tax Assessment.
July 2, 2024 Circulars SEZ

At the 116th SEZ Board meeting, key decisions included extending approvals, approving co-developer status, and a new SEZ proposal.
July 2, 2024 Circulars SEBI

Electronic Dispatch of Securities Account Statements Mandated by August 2024; Physical Copies on Request.
July 2, 2024 Circulars SEBI

New SEBI circular stresses transparent, fair access for all market participants. Charges must be accurate and uniform. Implementation by Oct 01, 2024.
July 2, 2024 Circulars Customs

India Extends Sea Cargo Manifest Rules to Aug 2024 for Better Customs Transparency and Efficiency.
July 2, 2024 Circulars Insolvency and Bankruptcy

New rules for monitoring liquidation processes under Insolvency & Bankruptcy Code! Insolvency Pros must file electronic forms for transparency
July 2, 2024 Case Laws GST HC

High Court ruled in favor of petitioner who missed replying to tax notice, setting aside order & allowing time to contest.
July 2, 2024 Case Laws GST CCI

Competition Commission found Respondent didn't pass on GST benefits, profiteered Rs. 48,25,970. Ordered to refund with interest.
July 2, 2024 Case Laws Income Tax HC

Tax Evasion Prosecution Invalid: Violated Guidelines, Penalty Unconfirmed by ITAT, Barred by Supreme Court Precedent.
July 2, 2024 Case Laws Income Tax HC

Court Upholds Advertising, VRS, and Project Expenses as Revenue; Follows ITAT, Supreme Court Precedents.
July 2, 2024 Case Laws Income Tax HC

High Court ruled assessee not at fault for late tax form due to technical issues, allowed concessional tax rate u/s 115BAA.
July 2, 2024 Case Laws Income Tax AT

Tribunal Rules: Tax Additions Require Corroborative Evidence; Upholds Natural Justice in Diary-Based Assessments.
July 2, 2024 Case Laws Income Tax AT

Property must be leased out for any part of the year to apply tax benefits. Suspicion is not evidence. ITAT rules in favor of assessee.
July 2, 2024 Case Laws Income Tax AT

Case challenged penalty orders u/s. 271D and 271E due to reassessment proceedings being quashed. Tribunal ruled penalties baseless.
July 2, 2024 Case Laws Income Tax AT

Penalty for Electricity Expenses Disallowed; Tribunal Finds Bona Fide Explanation, Deletes Penalty u/s 271(1)(c.
July 2, 2024 Case Laws Income Tax AT

Appellate Tribunal rules capital gains taxed based on developer's actions, not agreement date. AO error corrected for A.Y. 2012-13.
July 2, 2024 Case Laws Income Tax AT

Appellate Tribunal rules TDS credit must align with taxable income; directs reassessment for 2017-18 under specific conditions.

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