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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 4351 to 4400 of 9427 Records

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July 1, 2024 Case Laws Income Tax

TP Adjustment - ITAT upheld cost allocation using 'headcount' for support services. Pricing at Arm's Length. No adjustments made for consistency.
July 1, 2024 Case Laws Income Tax

ITAT addressed undisclosed income, flat investment, and gold futures. Pending appeals reviewed. Evidence crucial for rebuttal.
July 1, 2024 Case Laws Income Tax

Appellate Tribunal upholds Income Tax Addition for unexplained cash credits. Lack of proof on individuals' investments led to the decision.
July 1, 2024 Case Laws Income Tax

The court allowed appeal despite 1100-day delay due to practitioner's misunderstanding. Justice prevails as ex-parte order set aside.
July 1, 2024 Case Laws Income Tax

ITAT rectified intimation denial for Form 10BB. Appellant's return deemed invalid, taxed without exemption. Ruling favors appellant citing court judgment.
July 1, 2024 Case Laws Customs

CESTAT overturned decision on Customs Broker's license revocation, security deposit forfeiture, and penalty imposition.
July 1, 2024 Case Laws Customs

Imported marble slabs underpriced, faced fines. Appeals Commissioner lessened penalty due to unintentional error. Tribunal reduced fines further, citing past cases.
July 1, 2024 Case Laws Customs

Dispute over imported goods value resolved by Tribunal. Declared value accepted after engineer examination. Customs must justify deviations.
July 1, 2024 Case Laws Customs

SEZ unit: Appellant challenges customs values, wins appeal due to lack of communication & violation of justice principles.
July 1, 2024 Case Laws Insolvency and Bankruptcy

Tribunal ruled against personal insolvency for guarantor due to forum shopping. Clean hands required.
July 1, 2024 Case Laws Service Tax

The tribunal ruled in favor of appellants on service tax issues. Collection for Visa/Passport not taxable. Charges retained not taxable. Trade margin not taxable. No proven failure to deposit.
July 1, 2024 Case Laws Central Excise

In a tax refund case, the CESTAT ruled interest should start from deposit date, not later.
July 1, 2024 Case Laws Central Excise

PVC flooring for railways classified under chapter 86 for exemption. Tribunal upholds appellant's classification.
July 1, 2024 Case Laws VAT and Sales Tax

High Court reviewed interest levy challenge under AGST Act. No tax collection from consumers, no interest warranted.
June 29, 2024 Case Laws GST

High Court ruled supplier must pay tax on full value due to not meeting GST law requirements for reversing Input Tax Credit.
June 29, 2024 Case Laws GST

Court found tax assessment order lacked proper reasoning, setting it aside for reconsideration. Taxpayer to get fair opportunity and new order within 3 months. Bank attachment lifted.
June 29, 2024 Case Laws GST

Court ruled in favor of refund claim due to inverted tax structure under CGST Rules. Refund orders quashed for fresh review.
June 29, 2024 Case Laws Income Tax

High Court rules in favor of taxpayer in reassessment case involving penny stocks. Lack of connection between info and transactions led to decision.
June 29, 2024 Case Laws Income Tax

High Court rules unsecured loan not income under IT Act sec 68 if repaid in FY. Explanation key to avoid tax.
June 29, 2024 Case Laws Income Tax

Court ruled against reopening assessment after 4 years. Assessee's disclosure was enough.
June 29, 2024 Case Laws Income Tax

High Court denies settlement for hiding income after original taxpayer's death. Lack of foreign account details and non-cooperation cited. Upholds Commission's decision.
June 29, 2024 Case Laws Income Tax

ITAT ruled in favor of taxpayer on 2 issues: 1) No addition for small diff in property value; 2) No double taxation for sale in diff years.
June 29, 2024 Case Laws Income Tax

Penalty: The tribunal ruled in favor of the taxpayer, citing a legal precedent. Penalties were not justified due to inadvertent errors.
June 29, 2024 Case Laws Income Tax

Co-op bank gets tax deduction for interest & dividend income, ITAT rules. Paddy business deduction restriction unjustified.
June 29, 2024 Case Laws Income Tax

Tribunal: Land sold keeps agricultural status for LTCG if used for farming. Check if it meets definition of agricultural land. Deductions u/s 54F/54B allowed.
June 29, 2024 Case Laws Income Tax

Exemption u/s 11: ITAT ruled in favor of a statutory body regarding grant utilization. Proper accounting methods were followed.
June 29, 2024 Case Laws Income Tax

The Tribunal emphasized the need for incriminating material for additions in search assessments. Ruled against addition for bogus purchases.
June 29, 2024 Case Laws Income Tax

ITAT reviewed set off of losses vs. profits due to shareholding change. Section 79 dispute clarified - not for unabsorbed depreciation. AO to verify for future set off.
June 29, 2024 Case Laws Income Tax

Computation of LTCG: ITAT rules bridge construction cost as capital expenditure for tax deduction. Enhances shop access, increases footfall & value.
June 29, 2024 Case Laws Income Tax

ITAT upheld disallowance of scientific research donation deduction due to forged docs. Trust ineligible, approval expired in 2006. Expenditure disallowed as unexplained.
June 29, 2024 Case Laws Income Tax

Tribunal allows appeal before CIT(A) after 335-day delay due to Covid-19 & Norway docs issue. No negligence found. Case sent back for fresh review.
June 29, 2024 Case Laws Income Tax

ITAT: Software license receipts not royalty under India-US Tax Treaty. End-users given non-exclusive license. Maintenance services not taxable.
June 29, 2024 Case Laws Customs

High Court rules in favor of refund claim for seized betelnuts under Customs Act. Respondent ordered to refund Rs. 60 Lakhs in 8 weeks or face 12% interest.
June 29, 2024 Case Laws Customs

High Court denies bail for smuggling Red Sanders, money laundering Rs. 51.12 crores. ED can probe ongoing crimes. No bail due to past smuggling.
June 29, 2024 Case Laws Customs

A ship agent's case on duty exemption for urgent repairs: No intent to evade duty found. Confiscation and penalties overturned. Eligibility of exemption to be verified.
June 29, 2024 Case Laws Customs

Gold smuggling penalties overturned due to lack of evidence. Statements without cross-examination not admissible. Burden of proof not met.
June 29, 2024 Case Laws Customs

Conversion of Ex-Bond Bill of Entry into Into-Bond Bill of Entry allowed if no revenue loss or fraud. Duty payable upon clearance, excess refundable.
June 29, 2024 Case Laws Service Tax

High Court clarified appeal process under Finance Act, 1994. Writ petition not maintainable if alternative remedy available. Follow statutory appeal route.
June 29, 2024 Case Laws Service Tax

Remuneration to Director: Reverse Charge (RCM) - VCMD as employee not service provider. Key managerial person under Companies Act.
June 29, 2024 Case Laws Service Tax

A subsidiary company not liable for service tax in US. Tribunal rules services provided by parent company.
June 29, 2024 Case Laws Service Tax

Educational services for medical qualifications not taxed! Appellate Tribunal rules in favor of appellant, citing precedent.
June 29, 2024 Case Laws Service Tax

Service tax paid on input services for output services like accommodation, restaurant, rent-a-cab, consultancy must be credited. Penalties deemed unjustified.
June 29, 2024 Case Laws Central Excise

Goods cleared for export without duty payment due to missing paperwork. Penalties revoked for procedural lapse.
June 29, 2024 Case Laws Central Excise

Related person - In a goods valuation dispute, Tribunal rules in favor of the appellant's declared price as 'Transaction Value.' No undervaluation found, demand deemed unsustainable.
June 29, 2024 Case Laws Indian Laws

Dishonour of cheque: Insolvency cheques, director liability, & IBC Section 14. Only corp debtors affected, no exoneration for individuals. Applicants innocent, complaint quashed.
June 28, 2024 Notifications Income Tax

Filing tax forms just got easier! Starting June 27, 2024, certain forms as 3CN, 3CS, 3CEC, 3CEFB, 59, and 59A must be submitted electronically.
June 28, 2024 Notifications Customs

Ministry of Finance puts anti-dumping duty on China-made Drawer Sliders to protect local industry. Check duty rates & details
June 28, 2024 Notifications Customs

Ministry of Finance imposes anti-dumping duty on tin plate Easy open ends from China
June 28, 2024 Notifications Customs

Ministry imposes anti-dumping duty on steel tools from China & Korea for 5 years. Varying rates based on type. CIF value used for calculation.
June 28, 2024 Notifications Customs

Anti-dumping duty imposed on Sodium Cyanide from China, EU, Japan, Korea to protect local industry. Rates vary, 5-year duration.

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H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

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

A: Difference between “License” and “Royalty”

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