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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 4251 to 4300 of 9427 Records

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July 4, 2024 Case Laws Insolvency and Bankruptcy

NCLAT addressed contempt petition on RP fees. Adjudicating Authority can set fees under CIRP Regulations. Financial Creditor to pay fees and expenses.
July 4, 2024 Case Laws Insolvency and Bankruptcy

NCLAT upheld CoC's approval of resolution plan by SRA, dismissing claims of valuation irregularities. Commercial decision supported by 100% voting share.
July 4, 2024 Case Laws Insolvency and Bankruptcy

NCLAT extends plan implementation time due to ongoing litigation. Liquidation avoided as resolution plan in place.
July 4, 2024 Case Laws Insolvency and Bankruptcy

NCLAT clarified that certain allottees must meet new criteria for filing insolvency under IBC. Allottees like appellants must adhere to rules. Appeal denied.
July 4, 2024 Case Laws Insolvency and Bankruptcy

The tribunal ruled that a Rs.1 crore threshold must be met for maintainability of a section 9 application. Interest dispute led to dismissal.
July 4, 2024 Case Laws Insolvency and Bankruptcy

The court ruled against a company for not following a plan, emphasizing on timely action and responsibility.
July 4, 2024 Case Laws FEMA

High Court ruled in favor of petitioner in FERA case. Complaint lacked proper authorization & supporting evidence. Petitioner exonerated from criminal prosecution.
July 4, 2024 Case Laws Money Laundering

High Court denied bail in a money laundering case involving leasing Waqf properties. Accused misled about surgery, evidence pointed to criminal conspiracy.
July 4, 2024 Case Laws Service Tax

The court ruled non-payment of tax for construction services. Services to educational premises exempt, but not for appellant. Penalties upheld.
July 4, 2024 Case Laws Indian Laws

High Court resolved dishonored cheque case through Mediation Center settlement. Respondent withdrew complaints, emphasizing upholding settlements.
July 4, 2024 Case Laws Indian Laws

High Court rules on arbitration award challenge, upholding deductions for service charges, production charges, and service tax.
July 4, 2024 Case Laws Indian Laws

High Court clarifies: Individuals in charge of company can be held liable in cheque dishonor cases. Legal responsibility upheld u/ss 138 and 141 of NI Act.
July 4, 2024 Case Laws Indian Laws

High Court determines compensation for motor accident: Rs. 30,88,592 + 7% interest. Insurance Company to pay in 8 weeks.
July 3, 2024 Case Laws Income Tax

Validity of re-assessment notice: The Tribunal ruled in favor of assessee, declaring JAO's notice invalid u/s 151A.
July 3, 2024 Case Laws GST

High Court rules in favor of delayed appeal due to retrospective tax law change. Appellate authority to reconsider impact.
July 3, 2024 Case Laws GST

High Court: Starting production before approval doesn't deny incentives under Bihar Industrial Incentive Policy. Order set aside, payments due in 3 months.
July 3, 2024 Case Laws GST

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

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

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

Court decision: Company making Pan Masala eligible for tax deduction as product doesn't contain tobacco.
July 3, 2024 Case Laws Income Tax

The court ruled against reassessment of expenses as capital, citing lack of new facts. Change of opinion not valid reason.
July 3, 2024 Case Laws Income Tax

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

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

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

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

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

The ITAT upheld the assessee's deduction claim u/s 80IA, finding no incriminating evidence during the search. Additions for alleged illegal payments and unaccounted transactions were dismissed.
July 3, 2024 Case Laws Income Tax

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

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

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

ITAT: Notice u/s 153C must be within 6 years of satisfaction. No link between seized material & assessment years = invalid.
July 3, 2024 Case Laws Income Tax

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

ITAT rules in favor of milk distributor in cash expenditure case. Payments to others verified, exempted from disallowance.
July 3, 2024 Case Laws Income Tax

The Tribunal addressed key issues: Transfer Pricing errors, Comparable selection faults, and Disallowance u/s 14A.
July 3, 2024 Case Laws Income Tax

Foreign company wins appeal against tax authorities in long-term share sale case. Tribunal rules transaction genuine.
July 3, 2024 Case Laws Income Tax

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

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

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

Court rules sale agreement valid post company winding up petition, emphasizing prevention of unjust enrichment. Transaction ratified.
July 3, 2024 Case Laws Insolvency and Bankruptcy

Legal case on Resolution Plan approval resolved by NCLAT. Criteria for allottees upheld. No flaws found in Plan details. Appeal dismissed.
July 3, 2024 Case Laws Insolvency and Bankruptcy

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

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

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

Appellate Tribunal rules on property retention & Adjudicating Authority constitution under PMLA. Excluded Covid-19 period not counted. Single-member bench competence upheld. Appeal dismissed.
July 3, 2024 Case Laws Central Excise

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

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

Mixture of resin & adhesive for laminates classified under Chapter 35-06, not 39-09. Revenue failed to prove marketability. Appeal allowed.
July 3, 2024 Case Laws VAT and Sales Tax

Court ruled in favor of petitioner in challenge to Entry Tax on "PET Resin" and "PVC Granules" in Assam. Trade meaning guides interpretation.

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