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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 3751 to 3800 of 9427 Records

1 ....72 73 74 757677 78 79 80........ 189

July 22, 2024 Case Laws Central Excise

Reversal of Cenvat credit for exempted goods with interest allowed; Revenue can't demand 10% of exempted value if opted for reversal.
July 22, 2024 Case Laws Central Excise

Excess duty refund denied due to unjust enrichment. Appellants failed to prove non-passing of excess duty to customers.
July 22, 2024 Case Laws VAT and Sales Tax

Tribunal order quashed for violating natural justice. Delay grounds ignored. Rehearing ordered on lack of order communication.
July 22, 2024 Case Laws Indian Laws

Concession agreement is a lease, stamp duty payable on lessee's amount spent, not entire project cost. Amendment valid.
July 22, 2024 Case Laws Indian Laws

Broker sought bail in fake Demat accounts case. Court: No direct role proven, granted bail after 5 months custody on conditions.
July 20, 2024 Case Laws GST

Petitioner's refund amount error excused due to portal glitch. Respondents ordered to pay interest on delayed refunds.
July 20, 2024 Case Laws GST

Retrospective GST registration cancellation for non-filing returns violates natural justice. Cancellation must cite reasons. Registration cancellation effective from notice date, not retrospective.
July 20, 2024 Case Laws GST

Extraordinary writ jurisdiction can't exclude time for appeal filing. Reagitating decided issues is abuse of process & relitigation.
July 20, 2024 Case Laws GST

Motor vehicles for demo by dealers not eligible for input tax credit. Treated as capital goods, not stock for sale.
July 20, 2024 Case Laws GST

Works supervised by applicant, material/installation cost by recipient. Applicant charges supervision fees only. GST payable on supervision charges.
July 20, 2024 Case Laws GST

Non-edible neem oil falls under HSN 1515 90 20, not fertilizers. Remains neem oil despite chemical modification. No ITC refund allowed.
July 20, 2024 Case Laws GST

Vouchers purchased & sold by applicant qualify as movable goods. No service element. Vouchers' title transfer = supply of goods u/s 7(1)(a). Taxable @ 9% CGST & UPGST.
July 20, 2024 Case Laws Income Tax

Authorities can't revise Tribunal's order due to merger, judicial discipline & res-judicata principles. Tribunal settled deduction entitlement in assessee's favor.
July 20, 2024 Case Laws Income Tax

Notices u/s 148 by Joint Assessing Officer invalid due to lack of jurisdiction per Sec 151A & Mar 2022 notification. Hexaware case cited.
July 20, 2024 Case Laws Income Tax

FERA proceedings dropped, IT additions relying on seized docs untenable. Tribunal rightly denied additions for unrelated years.
July 20, 2024 Case Laws Income Tax

No TDS on discounts to franchisees under Sec 194H. Victory for assessee.
July 20, 2024 Case Laws Income Tax

Purchase from AE: RPM is MAM for buy-sell/sales commission model sans value add. Trading filter 30%-40% accepted. ECMAS rejected. Arrow excluded. Working capital adjustment remitted.
July 20, 2024 Case Laws Income Tax

Exemption denied due to auditor's mistake, revised Form 10B filed. Rs. 43,98,666/- exemption u/s 11(1)(a) allowed by ITAT.
July 20, 2024 Case Laws Income Tax

Mauritian fund's investments in India for >5 yrs earned legit long-term capital gains. No proof of fund flow from India. Biz model rationale upheld.
July 20, 2024 Case Laws Income Tax

Agri income exempted. Increased expenses not as other income sans proof. AO can't estimate expenses sans verification. Order based on assumptions quashed.
July 20, 2024 Case Laws Income Tax

Demurrage charges disallowed. Salary reimbursement not taxable. DDT refund rejected, treaties inapplicable. Assessee lost relying on set aside orders.
July 20, 2024 Case Laws Income Tax

Non-resident entity's fees for telecasting rights not taxable in India. Reopening invalid due to non-application of mind by AO & DRP.
July 20, 2024 Case Laws Income Tax

Property partition among kin: no transfer, co-parcener shares devolved from father. Compromise decree upheld. Long-term capital gains applicable.
July 20, 2024 Case Laws Customs

Charges included in assessable value only if condition of sale, not post-importation activities per SC rulings. License fee related to manufacturing process, hence excluded.
July 20, 2024 Case Laws Money Laundering

Illegal sand mining suspicion alone can't trigger PMLA attachment. Scheduled offence case & proceeds determination mandatory.
July 20, 2024 Case Laws Service Tax

Maintenance charges refundable, not for services. No double taxation. Extended limitation period set aside due to nascent service tax law. Impugned order quashed.
July 20, 2024 Case Laws Central Excise

Refund claim upheld. Duty can't be loaded in LME index pricing. Appellant bore duty burden, entitled to excess duty refund.
July 20, 2024 Case Laws Central Excise

Clandestine Sponge Iron manufacture alleged - undervaluation demand based on seized docs - MD penalty & 18,156.96 MT confiscation set aside.
July 20, 2024 Case Laws VAT and Sales Tax

Penalty u/s 47(6) cancelled. Valid docs, no evasion intent. Tribunal rightly set aside assessment order. Assessee didn't benefit from lower tax rate.
July 19, 2024 Circulars Companies Law

Forms IEPF-3 & IEPF-4, IEPF-7 & IEPF-1 merged. Online fee payment for IEPF via MCA21. Simplified filings.
July 19, 2024 Case Laws GST

Goods detained on mere suspicion of tax evasion despite proper docs. Court: Authorities failed to prove intent (mens ria). Orders quashed.
July 19, 2024 Case Laws GST

HC allows small biz to upload ITC certificate by condoning 2-day delay due to COVID-19 u/r 40(1)(b) after approval of composition scheme withdrawal.
July 19, 2024 Case Laws GST

Plea to quash show-cause notice citing Rule 142 violation dismissed. Notices detailed tax liabilities, no breach of natural justice.
July 19, 2024 Case Laws GST

Provisional attachment orders valid if objection not filed u/r 159(5). Petitioner avoided service, didn't apply for release. Revenue interest protection permissible.
July 19, 2024 Case Laws GST

Petitioner failed to pass on GST rate cut benefits to viewers by not reducing ticket prices until 11.03.2019, violating Section 171.
July 19, 2024 Case Laws GST

Cancellation of GST registration doesn't absolve tax liability. Audit authorized for registered persons, including those during audit period. Fraudulent ITC claims & cancellation don't warrant relief.
July 19, 2024 Case Laws GST

Order cancelling registration quashed for lack of reasons. Matter remanded to provide reasons within 2 weeks. Appellate order set aside.
July 19, 2024 Case Laws Income Tax

Registration granted. Fresh application rejected, withdrawal allowed. Previous registration valid 2022-23 to 2026-27. Order inconsequential.
July 19, 2024 Case Laws Income Tax

Retrospective cancellation of registration u/s 12A invalid. CIT(E) failed to justify reasons. Provisions don't permit retrospective action.
July 19, 2024 Case Laws Income Tax

Obsolete inventory write-off per audited accounts & accounting norms allowed as deductible expense. Consistent with legal principles.
July 19, 2024 Case Laws Income Tax

AO rejected valuer's report; ITAT: refer to DVO if unsatisfied. Old property, cost unascertainable, adopt fair market value per Sec 48.
July 19, 2024 Case Laws Income Tax

Tribunal upheld genuineness of loan transaction backed by documents; authorities erred in rejecting evidence without verification.
July 19, 2024 Case Laws Income Tax

Offshore design & engineering inextricably linked to equipment supply, not taxable as FTS. Supervisory services taxable as business profits/FTS under tax treaty.
July 19, 2024 Case Laws Income Tax

Tribunal upholds assessee's contentions, deletes additions by AO on unexplained cash, bank statements, time deposits & u/s 68.
July 19, 2024 Case Laws Income Tax

Personal expenses disallowed. Lack of evidence for exclusive professional use. Exempt income expense disallowance upheld. Appeal dismissed.
July 19, 2024 Case Laws Customs

Petition against customs seizure, SCN, lookout circular dismissed. SCN valid u/s 28(4). Commissioner is "Proper Officer". Delay grounds rejected.
July 19, 2024 Case Laws Customs

Customs Broker License: Revocation set aside; deposit forfeiture & Rs.50k penalty upheld for concealment of Red Sander logs under CITES; verification lapse.
July 19, 2024 Case Laws Customs

Goods classified under CTH 09011149 or 09019010 remanded to obtain amended procurement certificate instead of confiscation. Opportunity for re-testing samples.
July 19, 2024 Case Laws Customs

Misdeclared imports confiscated. Declared value accepted. Excess goods' value upheld. Redemption fine & penalty reduced.
July 19, 2024 Case Laws Insolvency and Bankruptcy

Creditor failed to prove debt & default against Corporate Debtor. Section 9 application rejected as debt fell in COVID-19 prohibited period.

1 ....72 73 74 757677 78 79 80........ 189

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