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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 4701 to 4750 of 9427 Records

1 ....91 92 93 949596 97 98 99........ 189

June 19, 2024 Case Laws Income Tax

Appellate Tribunal ruled penalty u/s 271G not justified in diamond trade case. No TP adjustment made.
June 19, 2024 Case Laws Income Tax

Land purchase advances without interest for educational activities are genuine business deals, not violating sec. 13(1)(c). Cancelled proceedings for 12AA.
June 19, 2024 Case Laws Customs

HC: Defendant granted leave to defend suit on wrongful detention charges. Customs waiver not binding. Defendant has arguable case.
June 19, 2024 Case Laws Customs

Court ruled in favor of the petitioner, granting exemption from cost recovery charges. Department to process waiver within one month.
June 19, 2024 Case Laws Customs

Commissioner (Appeals) rejected appeal as time-barred. Appeal filed after 92 days; only 30-day extension allowed. Appeal rightly rejected.
June 19, 2024 Case Laws Customs

DFIA scheme: CESTAT ruled Lithium Ion Batteries eligible for duty exemption under N/N. 25/2023-CUS as "Automotive Battery". Import must be capable for use in electrical vehicles.
June 19, 2024 Case Laws Customs

CESTAT ruled against revocation of a customs broker's license due to lack of evidence. Failure to verify details and cooperate with authorities proved. Appeal allowed.
June 19, 2024 Case Laws Customs

CESTAT ruled out penalty u/s 114AA for partner in broker firm facilitating imports, lacked intent or evasion. Penalty set aside.
June 19, 2024 Case Laws Customs

Employee of a Customs House Agent not liable for penalty under Customs Act. No evidence of involvement with branded goods. Appeal allowed.
June 19, 2024 Case Laws Customs

CESTAT ruled on classifying old garments as per Customs Tariff Act. Upheld classification & valuation, penalty.
June 19, 2024 Case Laws Money Laundering

Money laundering case - petitioner not given hearing, violating natural justice. Director authorized to attach property. Petition dismissed.
June 19, 2024 Case Laws Money Laundering

Quashing of attachment order under PMLA sought but denied due to ongoing proceedings. Apex Court holds predicate offence closure affects PMLA case.
June 19, 2024 Case Laws Service Tax

Refund of service tax clarified: Pay attention to time limits! Service tax paid before 2015 amendment can be refunded.
June 19, 2024 Case Laws Service Tax

CESTAT ruled that TDS paid by appellant to Income Tax Dept. for service providers not part of service value. Appeal allowed.
June 19, 2024 Case Laws Service Tax

CESTAT rules on service tax for educational programs. No tax for courses recognized by law. Penalties lifted for interpretation
June 19, 2024 Case Laws Service Tax

CESTAT ruled against service tax on penalties & deposits as consideration under u/s 66E(e). Appeal granted
June 19, 2024 Case Laws VAT and Sales Tax

Court rules dealer must pay excess tax collected over to the Govt incl. interest. Confirmed that dealer must follow specific tax collection rules.
June 19, 2024 Case Laws Indian Laws

HC ruled accused in a cheque bounce case can't give evidence by affidavit u/s 145 NI Act. Trial to conclude swiftly.
June 19, 2024 Case Laws Indian Laws

High Court rules debtor cannot avoid liability for bounced cheque by initiating insolvency proceedings. Criminal case continues.
June 19, 2024 Case Laws Indian Laws

Convicted for bouncing a cheque! Court upheld conviction under Sec 138. Sentencing not legal. Sentence modified.
June 18, 2024 Case Laws GST

Petitioner's appeal accepted despite delay in filing. Court orders remittance to Appellate Commissioner.
June 18, 2024 Case Laws GST

Petitioner's refund claim rejected due to discrepancies in filings. Court seeks reasons for denial. Case sent for re-consideration.
June 18, 2024 Case Laws GST

High Court: Impugned order wrongly issued in wrong name but correct GSTIN. Petitioner can appeal within 30 days, deposit 10% disputed tax. Appeal to be heard within 3 months.
June 18, 2024 Case Laws GST

Petitioner gets another chance to challenge tax demands. Must pay 10% of disputed tax within 2 weeks. Notification No.11/2027 relied on.
June 18, 2024 Case Laws GST

Petitioner unable to participate in proceedings due to cancer. Order set aside for reconsideration with condition to remit 10% of disputed tax demand.
June 18, 2024 Case Laws GST

Advance Ruling Authority says UKPSVEN is not 'local authority' but 'governmental authority'. Construction service for water supply is tax exempt.
June 18, 2024 Case Laws Income Tax

Petitioners, farmers, challenged notice for attachment of joint account - uncle primary holder, they're secondary. Notice valid, no separate notice needed for joint holders.
June 18, 2024 Case Laws Income Tax

The court rejected the request for a "Nil" withholding tax certificate for FY 2023-24. Petitioner can reapply for FY 2024-25.
June 18, 2024 Case Laws Income Tax

Appellate Tribunal ruled sale of edible oil not speculative. Actual delivery made to buyer. Interest income addition deleted.
June 18, 2024 Case Laws Income Tax

Investments generating taxable income not exempt. Disallowance not valid w/o recording dissatisfaction. Cess deduction allowed.
June 18, 2024 Case Laws Income Tax

Exemption denied for late form filing, but auditor report filed before notice. Income application claim allowed. No late fee for filing return on time.
June 18, 2024 Case Laws Income Tax

Issues on bank interest addition u/s 153A of IT Act - Alleged HSBC London documents not admissible as electronic evidence.
June 18, 2024 Case Laws Income Tax

Assessment issues discussed - Assessee status as "State" considered - Assessor's duty to assist taxpayers
June 18, 2024 Case Laws Income Tax

Delay in filing appeals condoned due to bonafide belief in tax authorities' action. Protective additions deleted, no tax impact.
June 18, 2024 Case Laws Income Tax

Assessee's purchase not 'without consideration' due to post-dated cheques issue. Unjustified additions deleted by tribunal.
June 18, 2024 Case Laws Income Tax

Appellate Tribunal ruled TPO can't look at Section 37 issues. Report from TPO is binding. Case sent back to TPO for ALP determination.
June 18, 2024 Case Laws Income Tax

Dispute on stamp duty value vs actual consideration paid. Tribunal rejects AO's rectification order. No error found.
June 18, 2024 Case Laws Income Tax

Tax tribunal overturned denial of registration to a Trust based on specific community. Section 13 can't apply at registration stage.
June 18, 2024 Case Laws Income Tax

Exemption u/s 11: The tribunal remitted the issue back to the tax officer for fresh review due to missing important documents.
June 18, 2024 Case Laws Income Tax

Trust denied registration u/s 12A due to religious ties. ITAT says registration should focus on charity.
June 18, 2024 Case Laws Income Tax

Claim for tax deduction u/s 80GGC denied as contribution to unrecognized political party; lacks verification and credibility.
June 18, 2024 Case Laws Income Tax

Additional depreciation on plant or machinery: ITAT clarified that amendments can be retrospective based on legislative intent.
June 18, 2024 Case Laws Income Tax

Transfer pricing issue: US & non-US transactions adjustment by TPO. Assessing Officer to review domestic operations inclusion - legal clarity needed
June 18, 2024 Case Laws Income Tax

ITAT decision: No addition on jewellery; reasonable gold holding considered. Cash addition deleted as explained by assessee.
June 18, 2024 Case Laws Customs

Customs Authorities can seize goods outside their area if they have jurisdiction. No application for release made. Ownership of goods in question remains disputed. Petition dismissed.
June 18, 2024 Case Laws Customs

Applicant's bail denied due to lack of proof of ownership of recovered items. Court finds complicity evident.
June 18, 2024 Case Laws Customs

CESTAT ruled in favor of a Customs Broker in a case involving misuse of Transfer of Residence facility. Email evidence not admissible without certification.
June 18, 2024 Case Laws Customs

CESTAT ruled in favor of importers of Round Ridge Cement Tiles, allowing free import under DGFT Notification. Customs Dept objection overruled.
June 18, 2024 Case Laws Companies Law

Ex-Directors found guilty of fraud & misappropriation in company's winding up. Ordered to pay Rs. 3,60,000 + interest.
June 18, 2024 Case Laws Insolvency and Bankruptcy

Court rules in favor of bidder seeking refund from auction sale in bankruptcy proceedings. Bid amount to be released promptly.

1 ....91 92 93 949596 97 98 99........ 189

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