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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 5651 to 5700 of 9427 Records

1 ....110 111 112 113114115 116 117 118........ 189

May 22, 2024 Case Laws GST

Allahabad High Court held that penalty u/s 129 of GST Act not applicable for minor discrepancy in e-way bill vehicle number.
May 22, 2024 Case Laws GST

Bombay High Court held that provisional attachment u/s 83 of MGST Act must strictly follow prescribed conditions. Petition allowed as impugned attachments quashed.
May 22, 2024 Case Laws GST

Madras High Court examined validity of summons u/s 70 of CGST Act, 2017. Interference with summons justified only in exceptional circumstances. Petition disposed off.
May 22, 2024 Case Laws GST

GST exemption denied for hostel accommodation services provided to students and working women. Registration required. Taxable at 9% CGST + 9% SGST. Food supply taxed as composite supply.
May 22, 2024 Case Laws Income Tax

Calcutta High Court upheld PCIT's order u/s 263, rejecting claim for exemption of Long Term Capital Gain from penny stock shares as prima facie erroneous.
May 22, 2024 Case Laws Income Tax

Allahabad High Court upheld validity of reassessment based on 'reason to believe' from information received, allowing assessment proceedings to continue as per law.
May 22, 2024 Case Laws Income Tax

Appellant challenges limitation period findings by Single Judge in Delhi High Court. Dispute over TDS deposit date and transaction details. Appeal dismissed.
May 22, 2024 Case Laws Income Tax

Review petition filed seeking reconsideration of order dismissing appeal. Court held no grounds for review as no error apparent on record.
May 22, 2024 Case Laws Income Tax

Delhi High Court directs reconsideration of stay of demand order, highlighting AO's failure to assess prima facie merits and undue hardship.
May 22, 2024 Case Laws Income Tax

Rajasthan High Court held that limitation for passing order u/s 263 starts from original assessment date, not reassessment date. Revision proceedings set aside.
May 22, 2024 Case Laws Income Tax

ITAT Bangalore ruled in favor of the assessee, accepting agricultural income as reported, rejecting unexplained money claim u/s 69A during demonetization period.
May 22, 2024 Case Laws Income Tax

ITAT Ahmedabad allowed the exemption u/s 11, stating activities like fee collection for statutory purposes are not commercial in nature.
May 22, 2024 Case Laws Income Tax

ITAT confirmed that assessee is in default for non-deduction of TDS u/s 194IA. Interest u/s 201(1A) and penalty u/s 271(c) also upheld.
May 22, 2024 Case Laws Income Tax

ITAT Delhi ruled in favor of the appellant trust, allowing expenses on business support services and salary, and justifying payments made for commission and computers.
May 22, 2024 Case Laws Income Tax

ITAT Rajkot held that Notification No. SRO 1800 is superseded by Section 80P of the Act for cooperative societies' tax deductions. Assessee's claim dismissed.
May 22, 2024 Case Laws Income Tax

ITAT Chennai ruled on deduction u/s 80IA for power supply to industrial units. Market value determined by State Electricity Board rate. Assessee's claim upheld.
May 22, 2024 Case Laws Income Tax

ITAT Delhi held that TDS not applicable on income/profit component in payments to distributors/franchisees.
May 22, 2024 Case Laws Income Tax

ITAT Jabalpur allowed benefit u/s 43CA for plots booked in FY 2009-10, 2010-11, 2013-14. AO to recompute profits considering sale details for Section 43CA benefit.
May 22, 2024 Case Laws Income Tax

ITAT Bangalore examined if microfinancing by assessee qualifies as charitable activity u/s 11. Charging high interest deemed commercial, not charitable. Decision favors revenue.
May 22, 2024 Case Laws Income Tax

ITAT Indore held that the reassessment based on invalid reasons is not valid. AO cannot assess independent incomes not part of original reasons u/s 147. Assessee succeeds in appeal.
May 22, 2024 Case Laws Customs

HC quashes proceedings u/s 36(1) Legal Metrology Act, 2009 due to lack of authority. Duty-free shops at an international airport, deemed outside India's territory.
May 22, 2024 Case Laws Customs

CESTAT Kolkata held that no evidence showed Customs Broker's involvement in fraudulent activities. Penalty and forfeiture set aside as no case was made against the broker.
May 22, 2024 Case Laws Customs

CESTAT Bangalore held no mis-declaration in import value. Confiscation and penalty under section 112(a)(ii) set aside for 100% EOU engaged in software services.
May 22, 2024 Case Laws Customs

CESTAT Allahabad upheld refund of SAD on goods sold with VAT. Compliance with Notification No.102/2007 and circular No.16/2008-Cus. No unjust enrichment found.
May 22, 2024 Case Laws Companies Law

The High court uphold the decision that the Regional Director (NR) of ROC acted within the bounds of a quasi-judicial function and that the disciplinary proceedings were unjustified
May 22, 2024 Case Laws Insolvency and Bankruptcy

Bombay High Court emphasizes timely compliance with NCLT Rules for CIRP applications u/s 94 and 95 of IBC. Extreme delays in processing and non-compliance addressed.
May 22, 2024 Case Laws Insolvency and Bankruptcy

Admissibility of second petition u/s 7 of Insolvency and Bankruptcy Code - default on loan instalments - CD's deceptive actions - Appeal dismissed.
May 22, 2024 Case Laws Insolvency and Bankruptcy

NCLAT upholds NCLT order u/s 66 of IBC, 2016 for fraudulent transactions reducing liability towards Corporate Debtor. Appeal dismissed.
May 22, 2024 Case Laws Insolvency and Bankruptcy

CIRP Application dismissed as Corporate Debtor's name struck off by RoC. Code aims at revival, not debt recovery. CIRP for CD's protection and revival, not adversarial. No error found, appeal dismissed.
May 22, 2024 Case Laws Service Tax

CESTAT Mumbai held appellant liable for service tax on retained amount from unclaimed goods sale proceeds. Upheld Commissioner's order following precedent.
May 22, 2024 Case Laws Central Excise

CESTAT allows refund claim on duty paid for outward freight charges in FOR basis sales. Decision based on legal precedents. Majority Decision.
May 22, 2024 Case Laws VAT and Sales Tax

Andhra Pradesh High Court allowed appeal without depositing 12.5% u/s 31 of AP VAT Act, following precedent to consider appeal without payment.
May 22, 2024 Case Laws Indian Laws

High Court held that allegations in FIR disclose cognizable offence of misappropriation of money collected for GST and TDS. Petition to quash FIR dismissed.
May 21, 2024 Notifications DGFT

Amendments in Foreign Trade Policy and ITC HS 2022 Import Policy for electronics and IT goods, effective immediately.
May 21, 2024 Notifications SEBI

SEBI amends SEBI (Issue of Capital and Disclosure Requirements) Regulations to include non-individual public shareholders with at least 5% post-issue capital and entities in promoter groups and various other amendments.
May 21, 2024 Notifications Customs

Anti-dumping duty imposed on 'Pentaerythritol' imports from China PR, Saudi Arabia, Taiwan for 5 years based on DGTR findings.
May 21, 2024 Notifications Indian Laws

CCI issues Amendment Regulations 2024 under Competition Act, 2002. Changes in confidentiality procedures and timelines for document access.
May 21, 2024 Notifications SEBI

SEBI amends Regulations for Depositories and Participants, requiring depositories to pay a percentage of annual custody charges to the Board monthly within 15 days.
May 21, 2024 Notifications SEBI

SEBI amends regulations on stock exchanges and clearing corporations, specifying payment details and timelines.
May 21, 2024 Case Laws GST

Allahabad HC upheld tax penalty on petitioner for fraudulent ITC claim based on non-existent firms. No estoppel against refund claim. Petition dismissed.
May 21, 2024 Case Laws GST

High Court held that failure to file appeal within prescribed time renders writ petition challenging assessment order not maintainable. Petition dismissed.
May 21, 2024 Case Laws GST

Madras High Court allows condonation of 34-day delay in filing appeal, subject to petitioner depositing 25% disputed tax within 30 days for appeal to be entertained.
May 21, 2024 Case Laws GST

Delhi HC held violation of natural justice due to failure to respond to SCN, orders re-adjudication granting petitioner opportunity to reply within 2 weeks.
May 21, 2024 Case Laws GST

Madras High Court held that petitioner's delay in filing GST returns can be condoned due to legislative amendment extending the limitation period. Petitioner allowed to file application for delay condonation.
May 21, 2024 Case Laws GST

High Court held cancellation of GST registration due to fraud, misrepresentation, and suppression not proven. No dispute between Directors shown. Petition dismissed.
May 21, 2024 Case Laws Income Tax

High Court upheld penalty u/s 271D for undisclosed income from pawning business, as it violated Section 269SS by accepting loans without compliance.
May 21, 2024 Case Laws Income Tax

ITAT Delhi held notice u/s 148 invalid as issued by non-jurisdictional AO. Reassessment proceedings initiated by wrong AO deemed bad in law.
May 21, 2024 Case Laws Income Tax

ITAT Delhi held Bandwidth charges not taxable as royalty income u/s 9(1)(vi) & Article 12(3) of India-Singapore DTAA for non-resident entity. TDS credit granted for corresponding TDS deducted on interest income.
May 21, 2024 Case Laws Income Tax

ITAT Ahmedabad held that DDT should be accounted for in the year it was paid, not declared. Assessee's appeal allowed for rectifying DDT accounting mistake.
May 21, 2024 Case Laws Income Tax

ITAT Delhi held that seized fixed deposits can be adjusted towards self-assessment tax liability from the date of request, not date of return filing.

1 ....110 111 112 113114115 116 117 118........ 189

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