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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 3901 to 3950 of 9427 Records

1 ....75 76 77 787980 81 82 83........ 189

July 16, 2024 Case Laws Service Tax

Authority can't review order post estimate u/s 127. Rejected application contrary to scheme. HC allowed petition to pay amount+9% interest.
July 16, 2024 Case Laws VAT and Sales Tax

AAC blocks wrongly classified under residuary entry instead of proposed entry. Show cause notice mandatory. Order deviating from notice without hearing assessee violates natural justice.
July 16, 2024 Case Laws Indian Laws

IBC bars fresh proceedings against guarantor's debt, not security interest. Banks can't proceed under SARFAESI once IBC initiated. Guarantor can approach DRT.
July 15, 2024 Case Laws GST

Non-service of show cause notice led to unawareness. Tax demand quashed if 15% remitted within 15 days. 10% already paid for appeal.
July 15, 2024 Case Laws GST

GST Appeal delay condoned; registration suspended due to lapse; re-hearing ordered with conditions for lapses; Covid-19 infection caused delay.
July 15, 2024 Case Laws GST

Challenge assessment order time limit. GST taxability from 01.07.2017 irrelevant. Fresh order after 10% tax deposit in 30 days.
July 15, 2024 Case Laws GST

Order quashed for lack of natural justice. Fresh orders within 60 days on Rs. 38L recovery treating impugned order as show cause addendum.
July 15, 2024 Case Laws GST

Respondent didn't pass GST rate cut benefit, profiteered Rs. 54L+ on cinema tickets. Directed to reduce prices, deposit profiteered amount.
July 15, 2024 Case Laws GST

Profiteering by cinema on GST rate cut, not passing benefit to customers. Directed to reduce prices. Violated law, but penalty can't be retrospective.
July 15, 2024 Case Laws Income Tax

Reopening notice beyond 4 years quashed. Complete details submitted, no non-disclosure. Mere change of opinion.
July 15, 2024 Case Laws Income Tax

No undisclosed investment found, only profit on unaccounted sales taxable. AO's assumption unsupported. Tribunal's view upheld.
July 15, 2024 Case Laws Income Tax

Parents' admission fee treated as corpus donation, not capitation fee. Trust entitled to tax exemption. Revenue's stance incorrect.
July 15, 2024 Case Laws Income Tax

Delay of 3 years by revenue dept. rejected; official machinery excuses not accepted. No justification for colossal delay in re-filing appeals.
July 15, 2024 Case Laws Income Tax

ITAT: Disallowed cash purchases over Rs. 20K under 40A(3). Cash deposits treated as unexplained income. License fee addition set aside. Appeal partly allowed.
July 15, 2024 Case Laws Income Tax

Excess deduction claimed u/s 36(1)(viia) led to income escapement. AO rightly reopened assessment based on records. Not opinion change.
July 15, 2024 Case Laws Income Tax

Domestic co. pays dividend tax u/s 115-O at rate therein, not DTAA rate for non-resident shareholders unless treaty protects dividend tax. TP regs inapplicable to TTS income.
July 15, 2024 Case Laws Income Tax

Cash deposits in Nov 2016 unexplained, rightly taxed at 60% u/s 115BBE. Limited scrutiny scope upheld for demonetization verification.
July 15, 2024 Case Laws Income Tax

ITAT: Deleted expense disallowances, interest disallowance, salary disallowance. Allowed deduction u/s 80IC. Restricted selling/distribution expense disallowance.
July 15, 2024 Case Laws Income Tax

Jewellery seized but treated as explained based on income & family status. Unexplained additions set aside, following HC precedent.
July 15, 2024 Case Laws Income Tax

TCS on scrap sale: Assessee claimed immunity u/s 206C(6A). AO didn't consider nature of goods & Form 27BA. Remitted to verify 206C purview.
July 15, 2024 Case Laws Customs

Petitioner not an importer under Customs Act; penalty on abandoned cargo unjustified sans Bill of Entry. Court allowed petition to avoid litigation delays.
July 15, 2024 Case Laws Customs

Taxpayer gets refund + 8% interest for delay, 2% interest penalty on officers for inaction.
July 15, 2024 Case Laws Customs

Imported goods from Malaysia, claimed preferential duty under Indo-ASEAN FTA. Revenue alleged Chinese origin. Court upheld Malaysian origin based on documents.
July 15, 2024 Case Laws Customs

Injection Stretch Blow Moulding Machine produces IV fluid bottles, differs from Injection Moulding Machine. Classified under 84773000.
July 15, 2024 Case Laws Customs

Self-assessed Bill of Entry appealable. Tribunal remanded matter for classification of Glivec-400 mg under Tariff Sub-heading & Notification benefits.
July 15, 2024 Case Laws Insolvency and Bankruptcy

Section 7 application wrongly rejected despite debt & default. Assignment failed, liability remained. Interim injunction irrelevant for CIRP.
July 15, 2024 Case Laws Insolvency and Bankruptcy

Section 33 allows pending suits, but Respondent unlawfully adjusted ITR against pre-CIRP dues sans claim. ITR was liquidation estate; adjustment violated stakeholders' rights.
July 15, 2024 Case Laws Insolvency and Bankruptcy

Provident fund, interest, damages not part of liquidation assets. EPFO can determine dues, recover damages. Gratuity, pension excluded from liquidation assets. Priority payment to workers.
July 15, 2024 Case Laws Insolvency and Bankruptcy

NCLAT upheld re-verification of Pegasus's claim by RP & approval of Resolution Plan sans payment to appellant promoter.
July 15, 2024 Case Laws Service Tax

Public sector undertaking's service tax demand upheld but penalties waived. CENVAT credit eligibility cited for revenue neutrality.
July 15, 2024 Case Laws Service Tax

SVLDRS: Service tax recovery from foreign agencies: pre-deposit deducted from net eligible amount. HC allows refund of excess deposit.
July 15, 2024 Case Laws Service Tax

Residential complex built for govt bodies' non-commercial use exempt from service tax, akin to 'personal use' under residential complex service definition.
July 15, 2024 Case Laws VAT and Sales Tax

Arbitrator's award set aside for lack of evidence, exceeding jurisdiction & patent illegality. Arbitrator bound by contract terms.
July 15, 2024 Case Laws Indian Laws

Empowered to take disciplinary action against CA firms for misconduct, ICAI can hold firms accountable under CA Act.
July 13, 2024 Notifications GST

Central Govt exempts Unit Run Canteen supply of goods under 2202 heading to authorized customers from GST Compensation Cess, effective 15/07/2024.
July 13, 2024 Notifications GST

Railways exempts platform tickets, waiting rooms, battery cars, inter-zonal services, SPV infrastructure usage & maintenance. Accommodation up to Rs 20k/month for >= 90 days exempted.
July 13, 2024 Notifications GST

Exempts supply of farm produce > 25kg/25L from pre-packaged labelling norms under Legal Metrology Act from 15/7/24.
July 13, 2024 Notifications GST

Cartons, boxes, milk cans, solar cookers get 6% GST. Cartons (non-paper), milk cans (non-iron/steel), utensils (aluminium) at 9%. Pre-packaged labelling for agriculture products.
July 13, 2024 Notifications Customs

New entries in customs duty exemption notification: 5% duty on aircraft parts, exemption for RAMA buoys till 2026. Re-export & bond for exemption.
July 13, 2024 Notifications Customs

Notification amends anti-dumping duty on 'Flexible Slabstock Polyol' imports from Singapore, changing producer's name to Shell Singapore Pte. Ltd.
July 13, 2024 Circulars SEBI

BSE recognized as RAASB & IAASB for 5 years. Bye-laws, SOPs, FAQs for adoption. Revised RA fees from July 25, 2024. Fee neutral.
July 13, 2024 Case Laws GST

HC quashed order for violating natural justice. Case remanded for fresh order after petitioner deposits 10% tax & files reply in 30 days.
July 13, 2024 Case Laws GST

Principles of natural justice violated due to SCN non-uploading on portal. Despite emails, confusion persisted due to redesign. Permitted to challenge order within 30 days by filing appeal.
July 13, 2024 Case Laws GST

Order upheld, pay tax demand & interest. Fresh orders on penalty in 6 months, Penalty may drop if 53rd GST Council norms applied.
July 13, 2024 Case Laws GST

Order u/s 107 set aside. Remanded to treat deposit as per notification. Hear appeal within 8 weeks, allow personal hearing.
July 13, 2024 Case Laws GST

Tax demand set aside for lack of proper notice. Petitioner gets chance to contest after remitting 10% disputed amount.
July 13, 2024 Case Laws Income Tax

Interest paid to LIC Mutual Fund on unsecured debentures allowable, not disallowed u/s 43B as it's not a Public Financial Institution.
July 13, 2024 Case Laws Income Tax

Notice by non-Faceless Officer for escaped income invalid. Faceless assessment mandatory. Officer ignored submissions on project completion method. Assessee wins appeal.
July 13, 2024 Case Laws Income Tax

Impugned notice quashed due to lack of sanction for reopening assessment beyond 3 years, violating Section 151(ii). Notification can't override statute.
July 13, 2024 Case Laws Income Tax

Notices by JAO instead of FAO invalid & bad-in-law u/s 151A. Non-compliance with Section 151A vitiates proceedings u/s 148.

1 ....75 76 77 787980 81 82 83........ 189

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