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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 4451 to 4500 of 9427 Records

1 ....86 87 88 899091 92 93 94........ 189

June 27, 2024 Circulars GST

New limits set for filing appeals in tax cases to reduce litigation. Follow the National Litigation Policy. Appeal based on merits.
June 27, 2024 Circulars GST

Insurance companies can claim Input Tax Credit on repair expenses for motor vehicles even if garage invoices are in insured's name.
June 27, 2024 Circulars Customs

Ministry of Finance introduces ERAM for customs valuation, automating exchange rates based on daily SBI rates. Effective July 2024.
June 27, 2024 Circulars Customs

Guidelines for moving goods between warehouses under Customs Act. Focus on deferred duty payment, compliance with regulations, and accurate record-keeping.
June 27, 2024 Circulars FEMA

India extends FCRA certificate validity for certain entities till 30.06.2024 if renewal pending. Renewal refusal = expired certificate.
June 27, 2024 Case Laws GST

Court orders refund of Rs. 30 lakh to appellants as collected due to coercion during search proceedings.
June 27, 2024 Case Laws GST

High Court grants relief to small dealer in tax dispute due to lack of response and credit discrepancies. Case remanded for fresh consideration.
June 27, 2024 Case Laws GST

High Court ruled in favor of extending time for refunding input tax credit for zero-rated supplies. Petitioner entitled to benefit of Notification No. 13/2022-Central Tax.
June 27, 2024 Case Laws GST

The court ruled on unused tax credits from VAT to GST. Credits from TNVAT Act are protected. Refunds was denied for untransferred credits.
June 27, 2024 Case Laws GST

High Court ruled search invalid due to lack of reasons provided. Goods to be released in 3 weeks, refunds in 8 weeks.
June 27, 2024 Case Laws GST

HC: Recovery of incorrect refund due to duty error. Show cause notice lacked detail, violating justice. Order quashed, matter remanded for new notice.
June 27, 2024 Case Laws Income Tax

High Court rules no income escape warranting reassessment as no share sale occurred. Petitioner's evidence supports no income.
June 27, 2024 Case Laws Income Tax

High Court allows widow's plea for delayed tax return filing, citing business losses. Income tax authority directed to treat the ITR in time.
June 27, 2024 Case Laws Income Tax

High Court reviewed Leave Encashment exemption & increase in exemption limit for taxing earned leave salary. Petitioners can seek relief from Government.
June 27, 2024 Case Laws Income Tax

Exemption u/s 11: The mistake of classification of income was rectified u/s 154 resulting in exemption approval.
June 27, 2024 Case Laws Income Tax

The Tribunal ruled in favor of the taxpayer, allowing genuine deductions despite reporting errors in filing ITR.
June 27, 2024 Case Laws Income Tax

In a tax dispute, the panel rejected time-barred objections, upholding the original order u/s 144C. However, the final assessment order was found invalid due to lack of communication.
June 27, 2024 Case Laws Income Tax

Revision u/s 263: ITAT upheld Assessing Officer's decision on Long Term Capital Gain Exemptions u/s 54. No errors found.
June 27, 2024 Case Laws Income Tax

Appellate Tribunal allows registration app u/s 80G, clarifying time limits for trusts.
June 27, 2024 Case Laws Income Tax

ITAT allows additional evidence for loan interest disallowance. Livestock expenditure not capitalizable. Profit from livestock sale is business income.
June 27, 2024 Case Laws Income Tax

ITAT rules on book profit calculation & TDS for non-residents. Fresh verification ordered for deductions. Payments to certain countries not taxable.
June 27, 2024 Case Laws Income Tax

Appellate Tribunal ruled in favor of a business during demonetization. Cash deposits justified by consistent sales. Government directives followed.
June 27, 2024 Case Laws Income Tax

The Tribunal ruled that assessee were not liable for penalty for not auditing accounts due to delayed book updating.
June 27, 2024 Case Laws Income Tax

The court denied exemption for alleged bogus LTCG from unreliable company shares. Profit size doesn't prove legitimacy.
June 27, 2024 Case Laws Income Tax

Revision u/s 263: ITAT ruled in favor of taxpayer in tax case for non-deduction of TDS on salary/commission payments.
June 27, 2024 Case Laws Income Tax

Appellate Tribunal upheld deletion of unexplained investment u/s 69. Director's name instead of company's was genuine mistake.
June 27, 2024 Case Laws Income Tax

Appellate Tribunal allows additional evidence in tax assessment case, remands to CIT for fresh review.
June 27, 2024 Case Laws Customs

High Court clarifies time limit for refund claims in customs case. Must apply within 1 year of finalizing provisional assessment. Lack of awareness key issue. Tribunal decision upheld.
June 27, 2024 Case Laws Customs

The court ruled in favor of refunding the amount without delay, dismissing the revenue's appeal.
June 27, 2024 Case Laws Customs

The Tribunal said appeal not valid due to low duty amount below Rs.50 lakhs. Follow CBIC circular.
June 27, 2024 Case Laws Customs

CESTAT ruled CBIC circular on monetary limit applied. Reversed re-assessment, restored self-assessment. Onus on dept to prove value. Appeals below Rs.50 lakh limit dismissed.
June 27, 2024 Case Laws Service Tax

Tribunal rules in favor of appellant on service tax valuation and procedural issues.
June 27, 2024 Case Laws Service Tax

Dispute over tax penalty! Appellant didn't register/pay tax. Tribunal: No 25% penalty, but 50% for a while. Maintain records for reduced penalty. Calculate total penalty & show proof. Case resolved.
June 27, 2024 Case Laws Central Excise

CESTAT ruled fruit juice-based drinks should be classified under Tariff Heading 2202 9020.
June 27, 2024 Case Laws VAT and Sales Tax

High Court clarifies: Amnesty Scheme allows penalty waiver but no refund if already paid. Petitioner granted waiver after prior tax payment.
June 26, 2024 Circulars SEBI

The depository's committees handle key functions: MC manages membership; NRC oversees governance; SCOT ensures IT security; ROC monitors compliance; RMC handles risk; IC reviews investments.
June 26, 2024 Circulars SEZ

New guidelines for solar power panels in SEZs! Developers can now install panels for common areas. Let's go green!
June 26, 2024 Notifications FEMA

New rules on foreign contribution reporting! Enhanced Form FC-4 needs asset details. Central Gov empowered. Stay compliant!
June 26, 2024 Case Laws GST

High Court rules for IGST refund valuation based on invoice value. Lower value of invoice and shipping bill is to be refunded.
June 26, 2024 Case Laws GST

High Court finds tax recovery proceedings invalid due to missing DIN number. Proceedings set aside. Department to proceed lawfully.
June 26, 2024 Case Laws GST

High Court rules on temporary GST registration issue due to missing e-way bill and transport docs. Petitioner misusing GST laws investigated further. Court orders inquiry and compliance.
June 26, 2024 Case Laws GST

Court ruling: Late filing not reason enough to deny transition of credit extension u/s 140(5) of CGST Act.
June 26, 2024 Case Laws Income Tax

High Court: Assessment against dissolved company invalid post-Resolution Plan approval by NCLT. Claims in plan binding on debtor / tax authority.
June 26, 2024 Case Laws Income Tax

High Court ruled that reassessment under Income Tax Act must follow Finance Act, 2021. Respondent Dept's actions deemed illegal.
June 26, 2024 Case Laws Income Tax

Appellate Tribunal backs ex parte order against assessee, citing lack of evidence. Directs verification of TDS deductions.
June 26, 2024 Case Laws Income Tax

Appellate Tribunal cancels penalty for non-filing tax return, citing error by deductor as the TDS was deductible at source u/s 195.
June 26, 2024 Case Laws Income Tax

ITAT rules: 1. Proper notice issued for assessment 2. Upholds non-discrimination clause 3. Overseas fees not taxable 4. Interest not taxable under DTAA.
June 26, 2024 Case Laws Income Tax

ITAT accepts assessee's explanations and evidence, deletes AO's additions. Payment to retired partners justified. TDS discrepancy to be verified.
June 26, 2024 Case Laws Income Tax

ITAT rules no TDS for payments to foreign university for exam fees. No Permanent Establishment found. Decision consistent with tax treaty. Appeal allowed.
June 26, 2024 Case Laws Income Tax

Assessee switched from % of completion to project completion for revenue recognition. Legit change, no profit understatement found.

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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”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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