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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 3051 to 3100 of 9406 Records

1 ....58 59 60 616263 64 65 66........ 189

August 9, 2024 Case Laws Central Excise

CENVAT Credit: Depreciation deduction of 2.5% applies from date of availing credit, not from receiving/using capital goods. Rules 3(5), 3(5A), 4(2) interpreted.
August 9, 2024 Case Laws Central Excise

Refund claim initially rejected, later allowed. Duty not passed on. Interest payable after 3 months of exemption order, not from claim date.
August 9, 2024 Case Laws Central Excise

Health mix, Dia mix, Dia food, Ragi malt, Badam mix classification dispute. Valuation, extended period, penalties challenged. Revenue's classification rejected.
August 9, 2024 Case Laws Indian Laws

Blacklisting orders face rigorous scrutiny. Disability objective satisfaction required. Guidelines protect public interest from unethical contractors.
August 9, 2024 Case Laws Indian Laws

Dishonoured cheque due to insufficient funds invokes presumption, rebuttable by preponderance of probabilities. NI Act amendment to curb harassment.
August 8, 2024 News Budget

Finance (No.2) Bill, 2024 as passed by Lok Sabha as on 7-8-2024
August 8, 2024 Case Laws Income Tax

Income from Cloud Services subscriptions not taxable as royalty in India. Assessee's appeal allowed.
August 8, 2024 Case Laws GST

Appellate order in Andhra Pradesh under CGST Act must be in Hindi & English. Rules require both languages.
August 8, 2024 Case Laws GST

Refund denied for late ITC claim. Court says strict time limit not a must. No flaws in orders. Petition rejected.
August 8, 2024 Case Laws GST

High Court questions legality of tax notification without GST Council approval. Potential impact on actions, force majeure, and interim protection for petitioners.
August 8, 2024 Case Laws GST

Bank accounts can be provisionally attached under CGST Act. Commissioner must decide on objections within 3 weeks.
August 8, 2024 Case Laws GST

Goods detained for incomplete E-way bill. No intent to evade tax. No penalty under sec 129(3) for technical error. HC quashed orders.
August 8, 2024 Case Laws GST

Court rules penalty under GST Act invalid without proof of tax evasion intent. Vehicle and goods to be released within two weeks.
August 8, 2024 Case Laws GST

Petition challenges CGST inclusion in turnover, citing Act definition. Lack of hearing violates justice. Appeal can't be avoided. Appellate Authority to assess.
August 8, 2024 Case Laws GST

Challenge to show-cause notice dismissed due to lack of immediate rights impact. Respond to notice and raise concerns.
August 8, 2024 Case Laws GST

High Court overturns cancellation of GST registration due to lack of fair process. Authorities failed to justify decision or allow sufficient time for response.
August 8, 2024 Case Laws GST

Flying training services by Approved Institute are tax-free for Commercial Pilot License under GST. DGCA approval and recognized certificates are essential.
August 8, 2024 Case Laws Income Tax

Court found inadequate time given to respond to notice. Petitioner's response hindered by portal issue. Show cause notice meant for fair response. Assessment order remanded. Petitioner to reply in 15 days. Portal to be fixed.
August 8, 2024 Case Laws Income Tax

Court rules on whether deferred advertisement costs can be claimed as a deduction. Assessee wins over Revenue in a similar case.
August 8, 2024 Case Laws Income Tax

Payments by Assessee for local welfare measures deemed allowable under sec 37(1) not disallowed under sec 40A(9). Tribunal upheld decision.
August 8, 2024 Case Laws Income Tax

Income tax case on royalty receipts & TDS u/s 195 in India. Court rules against retrospective application of tax laws.
August 8, 2024 Case Laws Income Tax

Reopening of assessment: Power of attorney holder actions bind petitioner. High Court for public law remedy. Writ petition dismissed.
August 8, 2024 Case Laws Income Tax

Payments for services outside India rightly excluded from disallowance under IT Act. Reimbursement allowed for entities like Carnegie Mellon University & others.
August 8, 2024 Case Laws Income Tax

Penalty for not filing audit report upheld by Tribunal. No valid reason given by assessee.
August 8, 2024 Case Laws Income Tax

Tribunal rejects assessee's appeal on tax issue. No merit in objections on penny stocks. Order cannot be reviewed.
August 8, 2024 Case Laws Income Tax

Invested in wife's name for tax exemption under Sec. 54F. No need for sale proceeds match. Precedent backs joint investment with spouse.
August 8, 2024 Case Laws Income Tax

Assessment reopened for undisclosed jewellery purchase. Assessee failed to prove legitimacy. Onus on appellant to show credibility. Property income taxed.
August 8, 2024 Case Laws Customs

Goods confiscated, fines imposed under Customs Act for unpopular men's polyester fill. Recovery of duty not under Sec 28(4). No fraud, penalty void.
August 8, 2024 Case Laws Customs

Security deposit forfeited due to breaches of regulations. Court held limited appellate remedy for customs brokers. Appeal dismissed.
August 8, 2024 Case Laws Customs

Customs broker license revoked, deposit forfeited for diverting goods & breaching laws. Inquiry needed before revocation. CESTAT allows appeal for fresh decision.
August 8, 2024 Case Laws Customs

Customs Broker license revoked & security deposit forfeited, but charges lacked foundation. Allegations of collusion dismissed. Appeal allowed
August 8, 2024 Case Laws Customs

Imported machine parts case: Duty dispute resolved in favor of importers. Tribunal rules parts not unassembled machines.
August 8, 2024 Case Laws Companies Law

Court says rejection of scheme of amalgamation application under Companies Act not justified. Govt must apply to Tribunal if scheme not in public interest.
August 8, 2024 Case Laws Insolvency and Bankruptcy

Assessing IBC rules on demand notices, a payment dispute led to wrong CIRP initiation. NCLAT allows appeal, refunds fees.
August 8, 2024 Case Laws Insolvency and Bankruptcy

Court ruled interest alone on loan doesn't count as operational debt. App rejected due to interest inclusion below threshold. Dismissal upheld by NCLAT.
August 8, 2024 Case Laws Insolvency and Bankruptcy

Tribunal failed to hear both sides before dismissing application. Unjust! Order set aside, matter remanded for fair decision
August 8, 2024 Case Laws FEMA

Court orders release of funds to petitioners frozen by 1st respondent under FEMA. High Court grants Writ, mandates Bank to release Fixed Deposit amount.
August 8, 2024 Case Laws Money Laundering

Indian Rupees seized under PMLA due to alleged Hawala involvement. Appellant denies FIR/ECIR link but fails to explain Rs.15 Crore source. Appeal dismissed, evidence strong.
August 8, 2024 Case Laws Service Tax

Dispute over service classification for export resolved in favor of appellant by Tribunal. Circular clarified 3 parties needed for intermediary services.
August 8, 2024 Case Laws Service Tax

Tax case on Stem Cell Banking. Services not tax-exempt. Retroactive law not meant. High Court decision followed. Appeal denied.
August 8, 2024 Case Laws Service Tax

Recovery of service tax: Interest-bearing deposits not taxable. Charges like fuel surcharge correctly paid. Cenvat credits allowed. Time-barred demand for extended period.
August 8, 2024 Case Laws VAT and Sales Tax

The court clarified the classification of medicated ointments under tax law.
August 8, 2024 Case Laws VAT and Sales Tax

Court ruled sponsorship receipts don't count as "payment for admission" under entertainment tax. Act lacks provision for taxing sponsorships.
August 8, 2024 Case Laws Indian Laws

Court ruled interest only on principal sum, not on interest. Interest Act, 1978 prohibits compound interest.
August 8, 2024 Case Laws Indian Laws

Dispute over dishonoured cheques in a land sale case. High Court finds offence, burden on debt proof. Petition dismissed for lack of challenge.
August 8, 2024 Case Laws Indian Laws

Unsecured creditor given priority over secured creditors in property sale. Fresh auction ordered, mortgagee recognized as sole secured creditor. Equitable rights upheld.
August 7, 2024 Circulars SEBI

New rule allows unitholders in Infrastructure Investment Trusts to nominate a director even if others have that right. Change aims to support business and follows industry requests.
August 7, 2024 Circulars SEBI

New Master Circular for Infrastructure Investment Trusts (InvITs) consolidates SEBI circulars up to May 15, 2024. Compliance is key!
August 7, 2024 Circulars SEBI

New rules for Real Estate Investment Trusts (REITs)! Issued by SEBI, these rules combine all past circulars. Stay compliant!
August 7, 2024 Circulars SEBI

New amendment allows unitholders in Real Estate Investment Trusts to nominate a director on the Board of Directors of the Manager.

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...