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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 4601 to 4650 of 9427 Records

1 ....89 90 91 929394 95 96 97........ 189

June 22, 2024 Case Laws Insolvency and Bankruptcy

Arbitration proceedings paused due to moratorium not perverse. Debt held as whole. No splitting arbitration. No jurisdiction under Article 226. Dismissed.
June 22, 2024 Case Laws Insolvency and Bankruptcy

NCLAT affirms liquidation order finality for ex-director/shareholder challenging auction sale. Not grounds to re-open proceedings. Appeal dismissed.
June 22, 2024 Case Laws Insolvency and Bankruptcy

Operational Creditor's claim rejected due to lack of proof of debt within limitation period. Initiation of CIRP denied.
June 22, 2024 Case Laws Service Tax

Appellate Tribunal rules in favor of Appellant on service valuation issue. Separate charges for installation and transport/insurance.
June 22, 2024 Case Laws VAT and Sales Tax

The court upheld the penalty u/s 43 of VAT Act. No evasion of tax can escape penalty due to non-production of account books.
June 22, 2024 Case Laws VAT and Sales Tax

Deemed sale case: Deduction allowed for salary, fuel & more. Court held no transfer of right to use goods.
June 21, 2024 Notifications Customs

New rates for converting foreign currencies to Indian Rupees are out! Check out the updated rates.
June 21, 2024 Notifications SEZ

New rules allow sale of certain metal wastes generated from repair in Domestic Tariff Area. Export-import balance required.
June 21, 2024 Circulars SEBI

New SEBI rules for Clearing Corporations: Guidelines for Core SGF & Default Waterfall. Participants must comply with risk-based contributions.
June 21, 2024 Circulars SEBI

New rules to prevent market manipulation! Pre-open trading for IPOs & relisted stocks now more secure & transparent. Stay informed & trade wisely!
June 21, 2024 Circulars SEBI

Introducing a new auction system for fair pricing of listed Investment Companies and Investment Holding Companies.
June 21, 2024 Circulars SEBI

New SEBI rules: PCMs must report major and minor non-compliances in system audits using Annexure 4. Audit reports, including past compliance, to be reviewed by PCM Governing Board and sent to CCs.
June 21, 2024 Case Laws GST

Key points from court decision: Petition for anticipatory bail granted. Specific guidelines in place. Bail is rule, jail is exception.
June 21, 2024 Case Laws GST

High Court considered petitioner's claim of unfair GST registration cancellation. No relief granted due to availability of alternative remedies.
June 21, 2024 Case Laws GST

Petitioner's GST registration cancelled, claiming violation of natural justice. No alternative remedy pursued. Dismissed writ petition.
June 21, 2024 Case Laws GST

High Court found violation of natural justice as petitioner didn't get chance to contest tax demand. Orders set aside for reconsideration. Remit 10% disputed tax within 15 days.
June 21, 2024 Case Laws GST

The Advance Ruling Authority decided not to admit an application due to a pending issue on GST payment.
June 21, 2024 Case Laws Income Tax

Unsecured loans at 9% rate disallowed in tax assessment; Respondent explained transactions, no substantial legal question raised.
June 21, 2024 Case Laws Income Tax

HC: Petitioners not liable u/s 50 of Black Money Act for non-disclosure of foreign assets pre-2015. Prosecution violates Constitution.
June 21, 2024 Case Laws Income Tax

Assessee's appeal allowed as penalty u/s 272A(1)(d) deleted due to valid reasons. Change to digital assessment justified.
June 21, 2024 Case Laws Income Tax

Property deal: Agreed vs actual value. Stamp duty paid explained. Legal provisions not violated. Assessee's appeal allowed.
June 21, 2024 Case Laws Income Tax

Payments to USA parent company not taxable in India as not FTS under u/s 195. AE didn't "make available" tech knowledge.
June 21, 2024 Case Laws Income Tax

The tribunal ruled that the reimbursement of connectivity charges does not constitute technical, managerial, or consultancy services.
June 21, 2024 Case Laws Income Tax

Assessee failed to prove genuineness of transactions claiming LTCG exemption, resulting in addition u/s 68. Court confirms AO's findings.
June 21, 2024 Case Laws Income Tax

Cash deposits during demonetization period properly examined by Assessing Officer. Non-disclosure of income from scrap sales debunked. Revision u/s 263 not justified.
June 21, 2024 Case Laws Income Tax

Trust's late 80G registration rejected. Tribunal directs re-evaluation. Trust must comply with regs.
June 21, 2024 Case Laws Income Tax

The Tribunal ruled in favor of the society on advertisement expenses dispute. Additional charges for services need verification.
June 21, 2024 Case Laws Income Tax

Exemption denied due to missing audit report. Assessee not entitled to claim exemption u/s 10(23). Remanded for fresh adjudication.
June 21, 2024 Case Laws Income Tax

The tribunal found that the company was not given a fair chance during the appeal process. Case sent back for a new review.
June 21, 2024 Case Laws Income Tax

Provisional approval for registration u/s 80G rejected due to time limit. Trusts can apply for provisional reg. before regular reg.
June 21, 2024 Case Laws Income Tax

Expenses on Electric Transformer treated as capital expenses. Installation costs not for personal benefit. Relief allowed to assessee.
June 21, 2024 Case Laws Income Tax

Issues addressed: Exemption eligibility, State status, and taxability of interest income. Assessee found eligible for exemption.
June 21, 2024 Case Laws Customs

CESTAT ruled against custom valuation rules violation in dispute over brass goods import value. Appeals allowed for re-examination.
June 21, 2024 Case Laws Customs

The importer was held liable for misdeclaration, claiming goods as 'electrical and control switches' instead of 'modems.' Matter remanded for further evaluation for levy of penalty.
June 21, 2024 Case Laws Customs

Solar lanterns with USB ports for solar charging classified under Customs Tariff Heading 94055040, not 85131090. No interference with classification decision.
June 21, 2024 Case Laws Customs

CESTAT ruled Apatite (Ground) Calcium Phosphate = CTH 2510 NOT CTH 2835. Overseas supplier Global Ceramics involved.
June 21, 2024 Case Laws Customs

Fe content for export duty - Fe content to be determined on Wet Metric Ton basis, not Dry Metric Ton. Circular must be followed.
June 21, 2024 Case Laws Customs

CESTAT ruled in favor of appellant's refund claim for Customs duty on Anhydrous Ammonia import. Appellant complied with conditions.
June 21, 2024 Case Laws Companies Law

Grant of statutory interest to workers ensured; Section 483 provides right to appeal - workmen & secured creditors treated equally. Workmen's claims protected in liquidation.
June 21, 2024 Case Laws Central Excise

CESTAT ruled that appeals abate after Corporate Insolvency Resolution Process (CIRP) begins. Tribunal's powers are limited.
June 20, 2024 Notifications DGFT

Export of Non-Basmati White Rice to Malawi & Zimbabwe via NCEL approved. Quantity: 1,000 MT each country.
June 20, 2024 Case Laws GST

The court ruled in favor of the petitioner on refund of tax credit for Spunbonded Polypropylene Bed Sheets under GST.
June 20, 2024 Case Laws GST

Petitioner's registration was cancelled for not filing returns under Section 39 of the CGST Act. Appeal dismissed due to time limitation. Court orders to permit petitioner to resume business.
June 20, 2024 Case Laws GST

Adjudication order set aside due to discrepancy in ITC claims. Circular applies for 2017-18. Matter remitted for fresh consideration.
June 20, 2024 Case Laws GST

Court quashes assessment order due to disparity in GST returns. Petitioner agrees to pay 10% of disputed tax demand for remand.
June 20, 2024 Case Laws Income Tax

HC affirms the order where Tribunal rejected blanket stay on tax recovery, required Rs. 230 crores payment & corporate guarantee. No stay for high-pitched assessment.
June 20, 2024 Case Laws Income Tax

ITAT ruled assessment u/s 153A invalid as based on third-party material, required under u/s 153C. No incriminating material found, additions not valid.
June 20, 2024 Case Laws Income Tax

The appeal filed in the wrong place. Address of assessee always in Kolkata. Revenue Appeal dismissed. File in right place next time.
June 20, 2024 Case Laws Income Tax

High Court ruled against condoning delay in filing revision application u/s 264. Fairness in taxation outweighed by delay. Unfair advantage denied to taxpayer.
June 20, 2024 Case Laws Income Tax

Capital gain rules clarified by ITAT: Section 50C doesn't apply to leasehold rights in land. Deeming provision only for land/building

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