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Highlights / Annotations / Catch Notes For August of 2024

Home Highlights August August 2024 Year 2024

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Showing 351 to 400 of 933 Records

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August 21, 2024 Case Laws Customs

Remanded for fresh speaking order on import value enhancement of aluminum scrap due to lack of proper examination.
August 21, 2024 Case Laws Service Tax

Indian company's 'indent commission' from overseas holding company not taxable as export of service.
August 21, 2024 Case Laws VAT and Sales Tax

Goods for works contract sourced from outside state not taxable under local sales tax law.
August 21, 2024 Case Laws Indian Laws

Prospective overruling: Balancing justice & consequences in Constitutional precedents.
August 20, 2024 Circulars SEBI

Guidelines for AIFs' Borrowing & LVFs' Tenure: AIFs can borrow up to 20% for drawdown shortfall; 30-day cooling off. LVFs can extend up to 5 years with unitholders' approval.
August 20, 2024 Circulars SEBI

Facilitating smooth migration of Venture Capital Funds to Alternative Investment Funds regime.
August 20, 2024 Circulars DGFT

New user-friendly eCoO 2.0 system for Non-Preferential Certificate of Origin with multi-access, e-signatures & dashboard.
August 20, 2024 Circulars GST

Uniform tax interpretations: CGST audit to consult policy wing before issuing show cause notice over divergent trade practices.
August 20, 2024 Circulars DGFT

EBRC self-certification now offers bulk upload & API integration for exporters' ERP systems.
August 20, 2024 Circulars Insolvency and Bankruptcy

New unique ID system for valuation reports under IBC by IBBI.
August 20, 2024 Notifications Money Laundering

Anti-money laundering: Securities firms permitted Aadhaar authentication for KYC compliance.
August 20, 2024 Notifications SEZ

Govt rescinds SEZ notification for 1.72 ha IT/ITeS area in Pune.
August 20, 2024 Notifications Customs

Revised tariff values for edible oils, gold, silver, brass scrap imports effective 15th Aug 2024.
August 20, 2024 Case Laws GST

Jurisdiction of Appellate Authority on delay condonation - Strict time limits apply.
August 20, 2024 Case Laws GST

Refund claim rejected on technicality; courts intervened to review interpretation & evidence, remanding case for fresh decision.
August 20, 2024 Case Laws GST

Dismissing refund plea, Court upholds reasoned order; directs statutory appeal route over writ jurisdiction.
August 20, 2024 Case Laws GST

Govt agency loses petitioner's docs, denies chance to reply.
August 20, 2024 Case Laws GST

Tax transit goods detention if compliance lapses; paid u/s 129 adjustable in returns.
August 20, 2024 Case Laws GST

Business faces tax filing delay backlash, court offers reprieve on penalty condition.
August 20, 2024 Case Laws GST

GST notices quashed over clerical error, petitioner to pay 15% disputed tax for fresh hearing.
August 20, 2024 Case Laws GST

Financial crisis led to GST default, court restores registration to enable business & tax compliance.
August 20, 2024 Case Laws GST

GST exemption for services/goods supplied by Indian entity to its fixed establishment abroad.
August 20, 2024 Case Laws GST

Tax assessment order challenged; HC grants interim protection, questions notification's legality.
August 20, 2024 Case Laws GST

High Court dismisses plea on reversing input tax credit availed by buyer due to factual dispute, not jurisdictional error.
August 20, 2024 Case Laws Income Tax

Employees' stock purchase at face value trumps FMV for tax despite valuation report if shares locked-in.
August 20, 2024 Case Laws Income Tax

Tax reassessment notices quashed, full disclosure rules clarified.
August 20, 2024 Case Laws Income Tax

Tax Reassessment Time Limit Conundrum: 144C vs 153 Interpretation Awaits Apex Court's Verdict.
August 20, 2024 Case Laws Income Tax

Unexplained stock differences cannot be taxed without evidence.
August 20, 2024 Case Laws Income Tax

Prosecution of directors for delayed TDS deposit denied, revenue didn't invoke penalty provisions.
August 20, 2024 Case Laws Income Tax

Tribunal's lack of reasoning on multiplicative rate application under Sec 50C led to order being set aside.
August 20, 2024 Case Laws Income Tax

Ruling: Valuation consistency intact, but market reality trumps average pricing for stock valuation.
August 20, 2024 Case Laws Income Tax

Gift from NRI relative through NRE account proved genuine, taxed incorrectly. Double taxation of interest income.
August 20, 2024 Case Laws Income Tax

Income from agriculture missed in return; adjustment by CPC upheld despite assessee's silence.
August 20, 2024 Case Laws Income Tax

AO denied interest for 22 months, citing late return filing; tribunal allows interest as rectification u/s 154 not applicable retrospectively.
August 20, 2024 Case Laws Income Tax

Typographical error in audit report led to expenditure disallowance, Tribunal allows based on corrected report.
August 20, 2024 Case Laws Income Tax

Transfer pricing adjustment in EPC firm's IPM segment: Issues with comparable selection based on profitability, functionality & FAR test.
August 20, 2024 Case Laws Income Tax

Maintenance charges, ESI funds, exempt income, and house property income addressed in tax dispute.
August 20, 2024 Case Laws Income Tax

Cash deposits during demonetization, though treated as unexplained income, found normal due to established cash sales pattern.
August 20, 2024 Case Laws Income Tax

Interest income not taxed due to late Form 15G/15H filing; no TDS required after submitting forms.
August 20, 2024 Case Laws Income Tax

Loss of income due to wrong WDV calculation - Genuine mistake, no penalty imposed.
August 20, 2024 Case Laws Customs

Seized vehicle released on fulfillment of policy condition for import before consumption clearance.
August 20, 2024 Case Laws Customs

Genuine exporters' claims shouldn't be denied on technicalities if procedural lapses rectified; courts direct authority to consider claims.
August 20, 2024 Case Laws Customs

Exporter's delayed application for special brand-rate drawback rejected due to time limit breach.
August 20, 2024 Case Laws Customs

Mis-declared imported car: Customs duty re-determined, no time bar for show cause notice.
August 20, 2024 Case Laws Customs

Imported goods classified as 'used oil' for recycling, not hazardous waste based on test results.
August 20, 2024 Case Laws Insolvency and Bankruptcy

Shareholder dispute - Oppression, mismanagement by equal owners. Quasi-partnership principles apply. Casting vote misused for self-interest.
August 20, 2024 Case Laws Service Tax

Show cause notice alleging non-payment of service tax quashed due to finality of scheme approval.
August 20, 2024 Case Laws Service Tax

Overseas commission deducted from export sales = trade discount, not service tax chargeable.
August 20, 2024 Case Laws Central Excise

Excise valuation dispute: Factory-to-depot transfers priced incorrectly.
August 17, 2024 Case Laws GST

Dealer must prove actual goods movement, freight payment & delivery to claim ITC.

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