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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 5101 to 5150 of 9427 Records

1 ....99 100 101 102103104 105 106 107........ 189

June 6, 2024 Case Laws Indian Laws

Appellate court must provide a reason for imposing conditions u/s 148 of the Negotiable Instruments Act. Blanket orders not acceptable.
June 6, 2024 Case Laws GST

Extension of time granted for adjudication of GST Cases - "Force majeure" in legislative context upheld. COVID-19 impact considered. Legislative action not prejudicial.
June 6, 2024 Case Laws GST

Initiation of proceedings u/s 129 of CGST Act - Penalty imposed for minor discrepancy in Delivery Challan quashed. Gold not meant for sale.
June 6, 2024 Case Laws GST

Initiating tax assessment against a dissolved company is a jurisdictional defect. Tax authorities lack jurisdiction to assess a non-existing entity.
June 6, 2024 Case Laws GST

Advance Ruling application questioned on GST applicability for deductions from employees' salaries. AAR Rajasthan to reconsider application for clarity.
June 6, 2024 Case Laws GST

Advance Ruling application on GST deductions from employees' salaries remanded for fresh consideration.
June 6, 2024 Case Laws GST

AAR ruled no GST on amount recovered for canteen facility for permanent employees. Input tax credit allowed for canteen and transportation.
June 6, 2024 Case Laws GST

Classification of Mix Mukhwas - Roasted Til & Ajwain clarified by AAR as CTH 12074090. GST rate set at 2.5% CGST and 2.5% SGST.
June 6, 2024 Case Laws GST

Deduction of nominal amount from employees' salaries for food not a supply under CGST Act. ITC available on canteen services.
June 6, 2024 Case Laws GST

Classification of goods - Milk food for babies and Milk for babies under Momylac - fall under HSN 19011090 for GST at 18%.
June 6, 2024 Case Laws GST

Selling residential units in Saviour Park Phase IV without Completion Certificate is taxable, not exempt from GST.
June 6, 2024 Case Laws Income Tax

Faceless assessment of income escaping assessment - department must issue notices in a faceless manner as mandated u/s 151A. No fundamental right for manual notices.
June 6, 2024 Case Laws Income Tax

ITAT dismissed revenue appeal, holding no tax deduction required for royalty payment on technical documentation prepared in Russia.
June 6, 2024 Case Laws Income Tax

Legal & professional expenses for investment decision held as revenue expenditure. Interest expenses on loan against property allowed for business purposes.
June 6, 2024 Case Laws Income Tax

Time limit for TP Order u/s 92CA(3A) - Order passed beyond limitation period - Transfer pricing adjustment non-est.
June 6, 2024 Case Laws Income Tax

Survey revealed undisclosed income admitted as 'Business Income'. Tribunal held income from money lending business as 'Business Income'.
June 6, 2024 Case Laws Income Tax

Disallowance u/s. 14A r.w. Rule 8D(ii) not warranted as interest-free funds sufficient for exempt income investment. Labor expenses disallowed, vehicle running expenses upheld.
June 6, 2024 Case Laws Income Tax

Proportionate disallowance of interest expenditure upheld, investments in group companies justified. Disallowances on land acquisition & capital loss restored for fresh adjudication.
June 6, 2024 Case Laws Income Tax

ITAT interpreted "business of construction" u/s 115WE(3) r.w.s 115WG - Ship building included. Fringe benefits @ 5% valid.
June 6, 2024 Case Laws Income Tax

Assessee's explanation supported by affidavits not properly considered, addition u/s 69A not sustainable. AO directed to delete addition.
June 6, 2024 Case Laws Income Tax

CIT(A) deleted additions without following Rule 46A. Deletion on forfeited amount & various expenses upheld. Disallowance u/s 14A restricted.
June 6, 2024 Case Laws Income Tax

Assessment u/s 153A or 153C - Addition u/s 69A - credits in saving accounts and undisclosed profit - ITAT quashes assessment order.
June 6, 2024 Case Laws Income Tax

Reopening of assessment without disposal of objections by AO deemed invalid. Assessee's objections must be considered before final assessment.
June 6, 2024 Case Laws Income Tax

Validity of reopening of assessment u/s 147 upheld. Addition u/s 69A rejected. Assessee's explanations deemed sufficient.
June 6, 2024 Case Laws Income Tax

Revision u/s 263 initiated on ICDS grounds deemed unsustainable. AO's acceptance of assessee's explanation upheld.
June 6, 2024 Case Laws Customs

Petitioners seeking return of Malaysian Passport after smuggling gold bars. Lenient view taken on 2nd petitioner. Court allows return with conditions.
June 6, 2024 Case Laws Customs

Former director not liable for penalty imposed on company. Directors not substituted for company. Petitioner resigned before penalty. Order quashed.
June 6, 2024 Case Laws Customs

Remission of duty on goods lost in fire in SEZ deemed foreign territory - CESTAT allows appeal, rejects duty demand.
June 6, 2024 Case Laws Customs

CESTAT ruled on valuation of imported goods, admissibility of statements u/s 108, documentary evidence, computer printouts, undervaluation, extended limitation period, confiscation, and penalties.
June 6, 2024 Case Laws Customs

Permission granted for re-export of Organic Cashew Kernel SWP after dry heating process. Confiscation order set aside.
June 6, 2024 Case Laws Customs

Classification of imported goods disputed in CESTAT. Mis-declaration of country of origin. Anti-dumping duty and penalties imposed. Appeal allowed for reevaluation.
June 6, 2024 Case Laws Customs

Stay petition against Order-in-Appeal setting aside late filing fine for Bill of Entry upheld due to technical glitches.
June 6, 2024 Case Laws Customs

Levy of penalty u/s 112(a) of Customs Act on appellant for smuggling cigarettes upheld. Sufficient opportunity given.
June 6, 2024 Case Laws Customs

Stay petition against Order-in-Appeal setting aside fine for late filing of Bill of Entry dismissed. Appellant faced technical glitches.
June 6, 2024 Case Laws Companies Law

Writ petition dismissed due to lack of territorial jurisdiction. High Court clarifies criteria for invoking Doctrine of Forum Conveniens.
June 6, 2024 Case Laws FEMA

Validity of Order u/s 17 of FEMA challenged for lack of hearing opportunity. Writ petition allowed due to delay and violation of natural justice.
June 6, 2024 Case Laws Money Laundering

Money laundering case: Without scheduled offence, PMLA charges can't stand. Acquittal of accused in all FIRs removes basis for attachment order.
June 6, 2024 Case Laws Service Tax

CESTAT held in favor of the Appellant on various issues including service tax exemptions, royalty payments, works contract services, and input service credits.
June 6, 2024 Case Laws Service Tax

Appeal allowed for refund of service tax paid erroneously. Export of services qualified as not exigible to service tax. Intermediary services not applicable.
June 6, 2024 Case Laws Central Excise

Cash refund u/s 142(6)(a) of CGST Act allowed by CESTAT. Cenvat Credit refund granted for CVD & SAD.
June 6, 2024 Case Laws Central Excise

Appellant eligible for refund of CVD under Section 142(3) of CGST Act, 2017. Tribunal holds appeal valid.
June 6, 2024 Case Laws Central Excise

Abatement of appeal due to non-prosecution beyond three adjournments. Upheld based on Ishwar lal Mali Rathod case.
June 6, 2024 Case Laws Central Excise

Extended period of limitation not justified for denial of CENVAT Credit u/r 2(l). Tribunal rejects suppression of facts.
June 6, 2024 Case Laws Central Excise

CESTAT held that 'Liv 52 Protec' misclassified as Animal Feed Supplement. Proper classification under Chapter 30. Extended period not justified. Penalties dropped.
June 6, 2024 Case Laws VAT and Sales Tax

Refund denied for excess tax paid on entry of packing materials in Assam. Petitioner directed to apply u/s 50 within 1 month.
June 5, 2024 Circulars Customs

Renewal of Custodianship for M/s Adani Ennore Container Terminal Pvt Ltd at Kamarajar Port, Ennore extended u/r 13 till 29.05.2029.
June 5, 2024 Circulars SEBI

Master Circular issued for Foreign Portfolio Investors, Designated Depository Participants, and Eligible Foreign Investors. Stay updated!
June 5, 2024 Circulars SEBI

Master Circular for Stock Brokers updated to include all relevant circulars issued on/before March 31, 2024. Check out the latest guidelines!
June 5, 2024 Circulars SEBI

Amendments to FPI regulations relax timelines for disclosure of material changes. Check out the latest circular for details.
June 5, 2024 Circulars SEBI

Enhancing operational efficiency & reducing risk - SEBI mandates direct payout of securities to client demat accounts.

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H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

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H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

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

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