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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 4301 to 4350 of 9427 Records

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July 2, 2024 Circulars SEZ

At the 116th SEZ Board meeting, key decisions included extending approvals, approving co-developer status, and a new SEZ proposal.
July 2, 2024 Circulars SEBI

Starting August 1, 2024, investors get electronic Consolidated Account Statements (CAS) by default. Physical copies available on request.
July 2, 2024 Circulars SEBI

New SEBI circular stresses transparent, fair access for all market participants. Charges must be accurate and uniform. Implementation by Oct 01, 2024.
July 2, 2024 Circulars Customs

India extends Sea Cargo Manifest rules to Aug 31, 2024 for customs clearance efficiency. Stakeholders transition to new formats for compliance.
July 2, 2024 Circulars Insolvency and Bankruptcy

New rules for monitoring liquidation processes under Insolvency & Bankruptcy Code! Insolvency Pros must file electronic forms for transparency
July 2, 2024 Case Laws GST

High Court ruled in favor of petitioner who missed replying to tax notice, setting aside order & allowing time to contest.
July 2, 2024 Case Laws GST

Competition Commission found Respondent didn't pass on GST benefits, profiteered Rs. 48,25,970. Ordered to refund with interest.
July 2, 2024 Case Laws Income Tax

Prosecution for tax evasion invalid without confirmed penalty exceeding Rs. 50,000. Penalty deleted by ITAT, so prosecution unwarranted. Mens rea essential for prosecution.
July 2, 2024 Case Laws Income Tax

HC ruled against the revenue: says ad expenses can be deducted, VRS payments allowed, project advances = revenue. Staff welfare costs OK.
July 2, 2024 Case Laws Income Tax

High Court ruled assessee not at fault for late tax form due to technical issues, allowed concessional tax rate u/s 115BAA.
July 2, 2024 Case Laws Income Tax

The Tribunal ruled in favor of the assessee on various additions, emphasizing the need for corroborative evidence and fair treatment.
July 2, 2024 Case Laws Income Tax

Property must be leased out for any part of the year to apply tax benefits. Suspicion is not evidence. ITAT rules in favor of assessee.
July 2, 2024 Case Laws Income Tax

Case challenged penalty orders u/s. 271D and 271E due to reassessment proceedings being quashed. Tribunal ruled penalties baseless.
July 2, 2024 Case Laws Income Tax

Tribunal cancels penalty on electricity expenses disallowance. Machine vital for biz activity. Assessee's explanation genuine.
July 2, 2024 Case Laws Income Tax

Appellate Tribunal rules capital gains taxed based on developer's actions, not agreement date. AO error corrected for A.Y. 2012-13.
July 2, 2024 Case Laws Income Tax

ITAT clarifies TDS credit for past period: Income & TDS must align for tax, credit in reported year. No double claiming.
July 2, 2024 Case Laws Income Tax

The Tribunal ruled in favor of AO on certain expenses but found some additions unsustainable. Evidence and admissions supported AO's decision.
July 2, 2024 Case Laws Income Tax

Tribunal denies deduction u/s 54F for property not used as residence, despite religious use. No pro-rata deduction allowed.
July 2, 2024 Case Laws Customs

Court ruled Sweet Whey powder not duty-free as "Leavening Agent." Expert doubts its role. Appeal dismissed on question of facts.
July 2, 2024 Case Laws Customs

High Court ruled on Rs. 1 crore penalty for not meeting export obligations. Petitioner used fake bills. Appeal denied.
July 2, 2024 Case Laws Customs

Court ruled against releasing imported gold for export that was diverted to domestic market, citing serious violation.
July 2, 2024 Case Laws Customs

Customs Broker License revoked for involvement in fraudulent export activities. Violated Licensing Regulations, failed to act diligently.
July 2, 2024 Case Laws Customs

Importers won case on 'inshell walnuts' duty dispute! Tribunal said time limit exceeded, deferment notice not proper, penalties invalid.
July 2, 2024 Case Laws Service Tax

In a case about service classification, tribunal ruled no property transfer, so it's Consulting Engineering Service, not Works Contract.
July 2, 2024 Case Laws Service Tax

CESTAT ruled "convenience fee" & "cancellation charges" by appellant not taxable. Fees solely for booking air tickets. No penalties imposed.
July 2, 2024 Case Laws Central Excise

Appellate Tribunal ruled that printed paper labels are classified under sub-heading 4901.90, exempting them from duty.
July 2, 2024 Case Laws Central Excise

EOU using CENVAT Credit for NCCD on Mobile Phones in DTA can now use service tax credit for NCCD payment.
July 1, 2024 Circulars Insolvency and Bankruptcy

Insolvency Pros: File forms electronically for voluntary liquidation process. Timely submission crucial to avoid penalties.
July 1, 2024 Circulars SEZ

New rule allows non-SEZ tech units in SEZs. Guidelines issued 9th April 2024 after Dec 6, 2023 amendment. Cert needed for duty refund proposals.
July 1, 2024 Circulars DGFT

India extends Interest Equalisation Scheme for MSME exporters for 2 months beyond June 30, 2024. Rs. 750 Cr cap. Non-MSME claims not accepted.
July 1, 2024 Circulars SEBI

New rules by SEBI aim to make investing easier! Small investors can now have a Basic Services Demat Account with up to Rs. 10 Lakhs in securities. Charges based on holdings value.
July 1, 2024 Notifications SEBI

New rules by SEBI: Crackdown on fraud and unfair trade practices in the securities market. Watch out for "mule accounts"! Effective from the Official Gazette.
July 1, 2024 Notifications SEBI

SEBI's new rules mandate stock brokers to prevent fraud and market abuse with surveillance, KYC, and whistleblower policies. Reports due within 48 hours.
July 1, 2024 Notifications Customs

The Ministry of Finance updated Sea Cargo rules, extending deadline to 31st August 2024 for old form & reducing monetary amounts to Rs. 5 lakhs for furnishing of Bond and bank guarantee.
July 1, 2024 Notifications Customs

New tariffs value effective June 29, 2024! Changes in values for goods like oils, scrap, nuts, gold, and silver. Stay updated!
July 1, 2024 Case Laws GST

High Court rules against seizing goods in transit due to lack of evidence on undervaluation. Revenue Appeal dismissed.
July 1, 2024 Case Laws GST

High Court found lack of details in fake invoice claim, orders review of assessment order. Petitioner to pay 20% disputed tax for reconsideration.
July 1, 2024 Case Laws GST

Court discussed late appeal filing due to physical re-filing date. Emphasized acknowledgment date's importance. Delay condoned, fresh review ordered.
July 1, 2024 Case Laws GST

High Court examined refund claim for GST on healthcare services, emphasizing unjust enrichment principle. Writs under Article 226 discretionary. Alternative remedies available. Petition dismissed.
July 1, 2024 Case Laws GST

Court dismisses petition challenging GST levy on Extra Neutral Alcohol for lack of explanation. Opportunity missed to clarify before court challenge.
July 1, 2024 Case Laws GST

High Court ruled no intent to evade tax in e-way bill case. Rs. 25,000 penalty imposed. Petitioner wins refund.
July 1, 2024 Case Laws GST

High Court rules GST registration can't be canceled arbitrarily. Reasons required for cancellation under GST Act.
July 1, 2024 Case Laws Income Tax

ITAT analyzed TP adjustments, excluding companies for functional differences. Working capital adjustment denied, interest calculated with LIBOR rates. Appeal partly allowed.
July 1, 2024 Case Laws Income Tax

The Tribunal ruled land sale proceeds as capital gains, not business receipts. Exemption u/s 54F applied for reinvested proceeds in flats.
July 1, 2024 Case Laws Income Tax

Levy of penalty against estimated income: ITAT rules penalty invalid due to inconsistent grounds for imposition. Precedents cited. Assessee's appeal allowed.
July 1, 2024 Case Laws Income Tax

Appellate Tribunal denied interest expense claim u/s 57(iii) as no direct link to income. Expenditure must be "wholly and exclusively" for earning income.
July 1, 2024 Case Laws Income Tax

ITAT said no late fee u/s 234E for old TDS returns! Assessing Officer can't charge late fee for 2012-13 and 2013-14.
July 1, 2024 Case Laws Income Tax

The tax tribunal ruled that payments for technical support are not taxable as royalty under India-US tax treaty.
July 1, 2024 Case Laws Income Tax

Appellate Tribunal upheld revenue loss due to default in property payment & rejected AO's valuation, dismissing Revenue's appeal.
July 1, 2024 Case Laws Income Tax

Appellate Tribunal overturns CIT(A) decision due to missed notices. Assessee gets chance to present case with evidence. Update contact info within 60 days.

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