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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 4901 to 4950 of 9427 Records

1 ....95 96 97 9899100 101 102 103........ 189

June 12, 2024 Case Laws GST

High Court ruled no GST on royalty until Nine Judge Constitution Bench decides. Petitioner has 4 weeks to reply.
June 12, 2024 Case Laws GST

GTA: Goods Transport Agency can claim Input Tax Credit based on supplier's invoices.
June 12, 2024 Case Laws Income Tax

Problems with faceless assessment process - AO didn't mention summons in show cause notice. Court quashes order, sends back for reevaluation.
June 12, 2024 Case Laws Money Laundering

Applicant granted bail in money laundering case. Lack of evidence linking to crime. Court considers context, grants bail.
June 12, 2024 Case Laws Money Laundering

Proceeds of crime shifted to different property, leading to double attachment. Violation of FSI not relevant. Attachment quashed.
June 12, 2024 Case Laws GST

Petition dismissed for not using statutory remedy. File appeal within 3 weeks. Court won't review case now.
June 12, 2024 Case Laws GST

High Court ruled no GST recovery on royalty until Nine Judge Constitution Bench decision. Petitioner can reply within 4 weeks.
June 12, 2024 Case Laws Income Tax

ITAT ruled in favor of the tax authority on TP Adjustment for foreign exchange gains and engineering services. Assessee's appeal dismissed.
June 12, 2024 Case Laws Income Tax

Valuation of preference shares for tax purposes clarified by tribunal. Assessee's valuation method upheld. Revenue appeal dismissed.
June 12, 2024 Case Laws Income Tax

ITAT ruled in favor of taxpayer on TP Adjustment issue. RPM deemed most appropriate method for solar goods purchase.
June 12, 2024 Case Laws Income Tax

ITAT allowed deduction u/s 10A for enhanced business profit. Consistency key in tax assessments.
June 12, 2024 Case Laws Income Tax

Exemption claim denied due to clerical error in tax return. Tribunal orders fresh review. Assessee to be heard before decision.
June 12, 2024 Case Laws Income Tax

Promoters bought land for company before it existed. Stamp duty paid as per promise. Addition u/s 56(2)(x)(B) deleted.
June 12, 2024 Case Laws Income Tax

ITAT ruled in favor of assessee on disallowance of ATS fees & 14A disallowance. Bank guarantee commission & ESOP cost allowed. TP adjustment clarified.
June 12, 2024 Case Laws Income Tax

Insurance company wins case for tax exemptions on dividends & surplus. Tax rate set at 12.5% instead of 30%. Claim for deduction u/s 80(JJAA) to be reconsidered.
June 12, 2024 Case Laws Income Tax

Unexplained loan issue resolved in favor of the assessee. Burden of proof met with PAN & confirmations. Addition deleted.
June 12, 2024 Case Laws Income Tax

Assessee can claim deduction u/s 80IA in returns filed u/s 153A for past 6 years. ITAT rules in favor of assessee.
June 12, 2024 Case Laws Income Tax

Contributions to Core SGI not an expense. Stock Exchange is a specified person. Statutory contributions allowed as business expense.
June 12, 2024 Case Laws Customs

CESTAT ruled dry dates imported from UAE were not mis-declared. No evidence of FSSAI non-compliance found. Penalties quashed.
June 12, 2024 Case Laws Customs

CESTAT ruled in favor of the appellant in a smuggling case involving illegal export of mobile phones. Lack of evidence led to confiscation and penalty being set aside.
June 12, 2024 Case Laws Customs

CESTAT ruled: Outdoor LCD with accessories classified under Chapter 9013, not 85287390. Supreme Court decision supported.
June 12, 2024 Case Laws Companies Law

Company in liquidation lacks funds for creditors. Application for dissolution approved under Section 481.
June 12, 2024 Case Laws Money Laundering

Seized property not proceeds of crime, gifted to avoid seizure. No prosecution complaint filed within 365 days. Appeal dismissed.
June 12, 2024 Case Laws Service Tax

CESTAT ruled demand of service tax on foreign currency payments not sustainable. Penalties on Shri K. Satishchandra set aside.
June 12, 2024 Case Laws Service Tax

CESTAT ruled services not OIDAR but Business Support Services. Export of services allowed. No service tax due.
June 12, 2024 Case Laws Service Tax

CESTAT ruled on service tax liability for IT services provided as a sub-contractor. Services classified as Business Auxiliary.
June 12, 2024 Case Laws Service Tax

CESTAT ruled in favor of the Appellant on refund of service tax for export pass fee. No service tax liability on Export Pass Fee. Refund granted.
June 12, 2024 Case Laws Service Tax

CESTAT ruled on Cenvat Credit eligibility for input services. Appellant needs to provide proper evidence. Adjudicating Authority to decide within 3 months.
June 12, 2024 Case Laws Central Excise

CESTAT ruled medicaments supplied to institutions assessed u/s 4, not 4A. No penalty on control samples.
June 12, 2024 Case Laws Central Excise

CESTAT ruled in favor of appellant supplying goods to power projects, clearing without duty payment. Benefit of exemption granted.
June 12, 2024 Case Laws Indian Laws

Can a Member of Parliament claim immunity from bribery prosecution? Court says no. Bribery erodes public probity.
June 12, 2024 Case Laws Indian Laws

Court rules in favor of accused in dishonored cheque case. No interim compensation granted due to plausible defense. Dilatory tactics considered. Judgment quashed.
June 12, 2024 Case Laws Indian Laws

Accused acquitted in cheque bounce case as debt not proven. Standard of proof clarified by Supreme Court. Preponderance of probabilities needed to rebut presumption. Appeal dismissed.
June 12, 2024 Case Laws Indian Laws

Court overturns acquittal in cheque bounce case due to improper notice issuance. Accused convicted, fined Rs.70,000.
June 11, 2024 Notifications DGFT

Notification: Import policy amended for specific gold items. Policy for specified items put into "Restricted" category.
June 11, 2024 Case Laws Income Tax

High Court ruled on validity of bonus shares issuance & GAAR vs. SAAR. GAAR prevails. Petitioner's argument flawed.
June 11, 2024 Case Laws GST

Delay in filing revocation application for GST registration condoned. Petitioner must pay all dues for consideration.
June 11, 2024 Case Laws GST

Violation of natural justice in tax assessment order challenged. Petitioner not given fair chance to contest. Order quashed, remit 10% disputed tax.
June 11, 2024 Case Laws GST

Court held that end of lease doesn't negate petitioner's claim for GST amounts. Arbitral tribunal to decide. Limited protection granted.
June 11, 2024 Case Laws GST

AAAR: Appeal delay condoned for Tamilnadu Govt Electricity Utility due to staff shortage.
June 11, 2024 Case Laws Income Tax

Addl. CIT lacked authority / jurisdiction to pass assessment order u/s 143(3). AO has sole power for scrutiny assessment.
June 11, 2024 Case Laws Income Tax

Sales added to income u/s 69A due to lack of evidence. Assessee proved innocence with docs & steps. No addition warranted.
June 11, 2024 Case Laws Income Tax

Reopening assessment u/s 147 for unexplained cash credit u/s 68 - Reasons must have live nexus with info possessed - Appeal allowed
June 11, 2024 Case Laws Income Tax

ITAT ruled that gains from sale of shares allotted in IPO should be treated as Short-Term Capital Gains, not business income.
June 11, 2024 Case Laws Income Tax

Addition u/s 69C r.w.s.115BBE - Furniture import expenditure not recorded in books. No proof of business relation with China supplier. Custom duty paid. Appeal dismissed.
June 11, 2024 Case Laws Income Tax

ITAT ruled on various tax issues: 26AS mismatch, disallowance of guarantee commission, TDS credit, & interest levy.
June 11, 2024 Case Laws Income Tax

Tax rate dispute resolved in favor of assessee on LTCG from unlisted shares sale. Share transfer is not a business asset transfer. TDS deduction explained.
June 11, 2024 Case Laws Income Tax

Penalty notice must specify reason for penalty u/s 271(1)(C). Ambiguous notice not valid. Assessee must be clear on grounds.
June 11, 2024 Case Laws Income Tax

Bank deposits = turnover. Assessee failed to prove otherwise. GP estimated @ 6%. No interference.
June 11, 2024 Case Laws Income Tax

ITAT ruled in favor of taxpayer, canceling interest charges u/s 234B. No liability post original assessment.

1 ....95 96 97 9899100 101 102 103........ 189

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