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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 5201 to 5250 of 9427 Records

1 ....101 102 103 104105106 107 108 109........ 189

June 4, 2024 Notifications SEBI

Amendments to SEBI (Foreign Portfolio Investors) Regulations, 2024. New rules on registration fees and timelines for compliance.
June 4, 2024 Case Laws GST

Consultancy services for building works provided to the Government of Gujarat do not qualify as activities under Articles 243G or 243W.
June 4, 2024 Case Laws GST

Retrospective cancellation of GST registration for business closure lacks details; violation of natural justice. Registration cancelled from application date.
June 4, 2024 Case Laws GST

Challenging adjudication order u/s 78 of Finance Act, 1994 & Section 174 of CGST Act, 2017. Court emphasizes fair hearing & time limits.
June 4, 2024 Case Laws GST

Refund claim for unutilized ITC accepted under "Any Other" category on GST portal. Arithmetical error corrected with supplementary applications.
June 4, 2024 Case Laws GST

Petition dismissed due to availability of statutory appeal remedy for transfer of business issue. No jurisdictional error found.
June 4, 2024 Case Laws GST

Petition allowed for refund/recredit of recovered amounts. Respondents failed to explain Section 78 proviso.
June 4, 2024 Case Laws GST

Writ petition entertained despite alternative remedy available. Time limitation for availing transitional input tax credit clarified.
June 4, 2024 Case Laws GST

Tax deduction on work contracts & supplies: Conditions for Additional Tax Reimbursement clarified. Input tax credit benefits considered.
June 4, 2024 Case Laws GST

ITC denied for air conditioning & ventilation system as they become immovable property post installation.
June 4, 2024 Case Laws GST

Classification of various flours under Chapter Heading 21.06 of the CTA, 1975 upheld by appellate authority. Mix Flour classified under Tariff Item 2106 90 99.
June 4, 2024 Case Laws GST

Classification of ZLD treated water under - Not exempt, taxable @ 18% u/s 24 of notification No. 01/2017-CT(R).
June 4, 2024 Case Laws GST

Classification of supply of "EDF Thrusters with Battery Pack for Jet Suit" determined as Electric Ducted Fans under CTH 84145990. Tax rate of 18% under Entry 317B.
June 4, 2024 Case Laws GST

Classification of "BEE-PRIME FEED" as artificial honey under HSN 1702.90 with 18% GST rate.
June 4, 2024 Case Laws GST

RCM - Individual truck owners providing transport services are considered Goods Transport Agency for GST purposes.
June 4, 2024 Case Laws Income Tax

Penalty u/s 271(1)(c) not justified on estimate basis of 6% bogus purchases. No concealment proved.
June 4, 2024 Case Laws Income Tax

Levy of penalty u/s 271D without valid satisfaction recorded u/s 269SS - Penalty deleted for AY 2016-17 & 2017-18.
June 4, 2024 Case Laws Income Tax

Expenses on ESOP scheme held allowable u/s 37(1) - ESOP expenses actually incurred are allowable
June 4, 2024 Case Laws Income Tax

Disallowance of provision for leave encashment upheld u/s 43B(f) - deduction allowed on actual payment basis. Excise duty subsidy held as capital receipt not taxable.
June 4, 2024 Case Laws Income Tax

Validity of additions u/s 153A questioned - no incriminating material found - Tribunal rules in favor of assessee.
June 4, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 beyond 4 years quashed. Addition u/s 68 not justified. Assessee provided documents to support claim.
June 4, 2024 Case Laws Income Tax

TP adjustments - CUP method justified, TNMM adopted. CIT(A) upheld royalty rate at 5%. Management fees & IT costs justified.
June 4, 2024 Case Laws Income Tax

Cash sales supported by audited books, VAT returns, stock tally cannot be disregarded u/s 68. CIT(A) rightly relied on tribunal judgments.
June 4, 2024 Case Laws Income Tax

Land transfer under section 2(47) for capital gain - Delay in project completion not a defense. Fair market value as cost of acquisition.
June 4, 2024 Case Laws Customs

Appellant's goods (Thiram) classified under wrong heading, anti-dumping duty wrongly imposed. 3808 9230 specifically covers 'Thiram'
June 4, 2024 Case Laws Customs

Imported goods misclassified as Biofos MCP under tariff heading 2835 2810 instead of 2309 9090. Deliberate attempt to misclassify goods for lower duty rate.
June 4, 2024 Case Laws Insolvency and Bankruptcy

Approval u/s 35(5) for Liquidator is mandatory. Post facto approval makes proceedings competent. No need to notify party before approval.
June 4, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP u/s 7 - Number of allottees key for threshold. Validity of possession and Occupancy Certificate discussed. No error in admitting application.
June 4, 2024 Case Laws Insolvency and Bankruptcy

Restoration of dismissed petition for non-prosecution allowed. Applicant showed sufficient cause. Forum shopping involved.
June 4, 2024 Case Laws Service Tax

Refund claim denied due to unjust enrichment. Appellant failed to prove no unjust enrichment. Appeal dismissed.
June 4, 2024 Case Laws Service Tax

Transporting coal from pit heads to railway sidings not classified as mining services, but as GTA services.
June 3, 2024 Notifications DGFT

Notification: Amendment in item description of 'Glufosinate Technical' under HS Code 38089390. Import now 'Prohibited' below Rs. 1289/Kg.
June 3, 2024 Circulars DGFT

Amendment in Appendix 6B of FTP/HBP, 2023: Value addition requirements updated for spices under Chapter 9 of ITC(HS) Code.
June 3, 2024 Case Laws GST

Seizure order declared illegal by High Court. BI (EO) lacked authority for search & seizure. Petition allowed, seizure set aside. (EO)
June 3, 2024 Case Laws Income Tax

Deduction u/s 11(1) on accumulated income. Donations not hit by Explanation 2. Tribunal rules in favor of assessee.
June 3, 2024 Case Laws Income Tax

Restriction on set-off of loss from house property upheld as constitutional. Amendment not retrospective.
June 3, 2024 Case Laws Income Tax

Salary income: One-time payment to ESOP holders not taxable as perquisite u/s 17(2)(vi).
June 3, 2024 Case Laws Income Tax

Interest received on compensation from auction sale deemed capital receipt, not taxable.
June 3, 2024 Case Laws Income Tax

Reassessment proceedings u/s 147 after 4 years lacked fresh material. No valid reason to reopen assessment.
June 3, 2024 Case Laws Income Tax

Validity of reassessment u/s 148 challenged - AY 2013-14 beyond block period - Notice quashed.
June 3, 2024 Case Laws Income Tax

Legal right to challenge auction of HUF properties granted. Lis Pendens principle upheld. Auction purchasers not protected.
June 3, 2024 Case Laws Income Tax

Addition as unexplained income was unjustified. Lack of proof on transactions led to deletion of addition.
June 3, 2024 Case Laws Income Tax

Exemption u/s 54F for investment in residential house denied. Property used for manufacturing, not residential purpose.
June 3, 2024 Case Laws Income Tax

Discrepancy in Form 26AS & income return resolved. Salary disallowance overturned. No disallowance u/s 14A.
June 3, 2024 Case Laws Income Tax

Payments to overseas entities not liable for TDS, deemed as relocation expenses. - DDT liability remitted back for adjudication. - Finance lease depreciation allowed, confusion clarified.
June 3, 2024 Case Laws Income Tax

Disallowance of royalty payment & TDS u/s 195 upheld in favor of assessee. No disallowance u/s 14A r.w.r.8D. ESI contribution payment issue restored to CIT(A).
June 3, 2024 Case Laws Income Tax

Rectification of mistake u/s 154 beyond limitation period - AO's duty not fulfilled - AO directed to dispose the application.
June 3, 2024 Case Laws Income Tax

Non-taxable contributions from members upheld under doctrine of mutuality. Incorrect reporting doesn't change tax status. Deduction under u/s 80P(2)(d) allowed.
June 3, 2024 Case Laws Income Tax

Expenses disallowed due to non-deduction of TDS: Opportunity for representation granted. Waiver of loan: Addition u/s 41(1) deleted as this provision was not invoked.
June 3, 2024 Case Laws Income Tax

Unexplained cash deposits in bank account: Assessing officer's addition u/s 69A challenged. Relief granted for pre-demonetisation deposits.

1 ....101 102 103 104105106 107 108 109........ 189

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