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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 5951 to 6000 of 9427 Records

1 ....116 117 118 119120121 122 123 124........ 189

May 11, 2024 Case Laws Service Tax

Refund of service tax paid on Reverse Charge Mechanism - It is the case of the Department that payment of service tax on RCM, availment of CENVAT credit of the same and.....
May 11, 2024 Case Laws Service Tax

Short payment of tax pursuant to VCES declaration - Regarding the service tax demand, the Tribunal found that the appellant had complied with the conditions of the VCES.....
May 11, 2024 Case Laws Service Tax

In the case of "Club or Association Service," the Tribunal ruled in favor of the appellant, citing the principle of mutuality and previous decisions supporting their......
May 11, 2024 Case Laws Central Excise

100% EOU - non-fulfillment of export obligation - jurisdiction of respondent to question fulfilment of NFE - The Tribunal noted that the appellant had indeed achieved......
May 11, 2024 Case Laws Indian Laws

Dishonour of Cheque - liability created in favour of the Complainant by the Accused or not - MoU between the manufacturer and the retailer - The retailer issued multiple....
May 11, 2024 Case Laws Indian Laws

Constitutional validity of para 83 of the EPF Scheme and para 43A of the Pension Scheme - international workers - Discrimination - Grievance of the petitioners is that,.....
May 10, 2024 Case Laws GST

Levy of penalty - non filling up of Part 'B' of the e-Way Bill - existence of mens rea or not The High Court referenced a specific case and highlighted that the issue of....
May 10, 2024 Case Laws GST

Violation of principles of natural justice - The court observed that while the show-cause notice provided details for a personal hearing, including the date, time, and......
May 10, 2024 Case Laws GST

Rejection of the petitioner’s claim for budgetary support - Violation of principles of natural justice - The court emphasized that the Budgetary Support Scheme mandated.....
May 10, 2024 Case Laws GST

Validity of determination of GST liability (demand) u/s 73(1) - Rejection of the compounding application - Eligibility for composition scheme u/s 10(2)(a) - The High......
May 10, 2024 Case Laws GST

Blocking the input tax credit against the petitioners - The High Court emphasizes that Rule 86(A) allows restricting debit from the electronic credit ledger for an......
May 10, 2024 Case Laws Income Tax

Faceless Assessment Center u/s 144-B - territorial jurisdiction - The Court opines that the petitioner's PAN registration within U.P. establishes territorial......
May 10, 2024 Case Laws Income Tax

Non-jurisdictional AO proceeding with the assessment - decentralization of a case after centralization of case - absence of any order of transfer u/s 127 - The court......
May 10, 2024 Case Laws Income Tax

Deduction u/s 80-O - brandishing newspaper cuttings as proof to show 'information concerning commercial knowledge and experience' - The High Court noted that the......
May 10, 2024 Case Laws Income Tax

Condonation of delay in filing of revised return of income - CBDT rejecting petitioner’s application u/s 119 - Acceptance of Recast Financials - The High Court......
May 10, 2024 Case Laws Income Tax

Assessment completed u/s 144C against a petitioner/Non-Resident Indian - The High Court held that Section 144C is a procedural provision introduced for the benefit of......
May 10, 2024 Case Laws Income Tax

Exemption u/s 10(23C)(iiiad) - Threshold limit of Rs. 1 Crore - The Appellate Tribunal found that the appellant's gross receipts, when considering certain fee receipts......
May 10, 2024 Case Laws Income Tax

Denial of deduction claimed under Chapter VI-A i.e. Section 80G/ 80GGA read with Section 35AC - The Appellate Tribunal noted that the appellant had not claimed the......
May 10, 2024 Case Laws Income Tax

Levy of penalties under various sections - The Appellate Tribunal, in a consolidated order, addressed several appeals concerning penalties imposed under various sections....
May 10, 2024 Case Laws Income Tax

Application seeking approval u/s 80G(5)(vi) rejected - Assessee is predominantly engaged in charitable activities - Some of the objects of the applicant/assessee are......
May 10, 2024 Case Laws Income Tax

Revision u/s 263 - Bogus LTCG/Share transaction - as per CIT AO failed to make necessary enquiries to ascertain the actual strength of the company, investment profile of....
May 10, 2024 Case Laws Income Tax

Addition u/sec. 56(2)(vii) - Difference in value of agricultural land purchased from value of property for stamp duty purpose - The Tribunal examined the discrepancy in.....
May 10, 2024 Case Laws Income Tax

Denial of 80P(2)(a)(i) deduction - interest income - The Tribunal acknowledged the appellant's argument that the interest earned on deposits from a reserve fund......
May 10, 2024 Case Laws Income Tax

Validity of Revision u/s 263 - The Pr. CIT had argued that the original assessments were inadequate and missed critical checks, which purportedly rendered the......
May 10, 2024 Case Laws Income Tax

Income deemed to accrue or arise in India - Supply of software - ‘royalty’ - Shrink wrap software or customized software - Drawing parallels with that decision and the......
May 10, 2024 Case Laws Income Tax

TP Adjustment - The main contention was whether forex losses should be considered as non-operating or operating for the purpose of computing the Profit Level Indicator......
May 10, 2024 Case Laws Income Tax

Disallowance u/s 80IB - additional income earned by means of ‘on-money’ - The ITAT found that the project "Rushikesh" fulfilled all conditions for the deduction under......
May 10, 2024 Case Laws Income Tax

Transfer / Centralization order u/s 127 - The High court found that the centralization was within the legal bounds provided by Section 127, which allows for case......
May 10, 2024 Case Laws Customs

Warehousing of imported capital goods used in the generation of solar power - Cancellation of license of warehousing as granted in terms of the MOOWR Regulations -......
May 10, 2024 Case Laws Customs

Re-determination of value - Misdeclaration - reclassifying of the impugned goods - Revenue Appeal - The appeal before......
May 10, 2024 Case Laws Customs

Methodologies for re-determination of CVD payable on imports on MRP basis - Imports of notebook / laptop computers - The tribunal found that there was no statutory......
May 10, 2024 Case Laws Customs

Seeking Provisional release of four gold bars - seizure - The appellant demonstrated through invoices, packing lists, and challans a prima facie correlation between the.....
May 10, 2024 Case Laws Customs

Levy of Anti-Dumping Duty - Mis-declaration of the country of origin in bills of entry - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - customs......
May 10, 2024 Case Laws Customs

Import of Construction equipment - Violation of post-importation conditions of deployment - Benefit of N/N. 21/2002-Cus - recovery of duty - Despite non-utilization of......
May 10, 2024 Case Laws Customs

Smuggling of the gold bars - bona fide baggage - The Tribunal found that the appellant knowingly avoided declaring the gold bars upon arrival, thus violating customs......
May 10, 2024 Case Laws Customs

100% EOUs - delay in fulfilment of export obligations - Customs Warehousing Licence for warehousing, manufacturing and export of software - Upon review, the Tribunal......
May 10, 2024 Case Laws Customs

Classification of Goods - Imports goods in the nature of e-rickshaw in CKD condition - The Tribunal examines the essential components of the imported goods and......
May 10, 2024 Case Laws Customs

Smuggling of betel nut and black pepper of foreign origin - The Appellate Tribunal observed that while the ARDF report suggested the goods might be of Indonesian origin,....
May 10, 2024 Case Laws Insolvency and Bankruptcy

Claim of appellant rejected on the ground that Resolution Plan has been approved by the CoC - right to claim consideration of claim again in third round - NOIDA’s status....
May 10, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Admissibility of Section 95 Applications against Personal Guarantors - discharge the liabilities of Personal Guarantors on approval of Resolution Plan - The......
May 10, 2024 Case Laws Money Laundering

Money laundering - scheduled offences or not - proceeds of crime - offences under various sections of the Income-tax Act, 1961, in conjunction with sections of the......
May 10, 2024 Case Laws Service Tax

Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt......
May 10, 2024 Case Laws Service Tax

Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable......
May 10, 2024 Case Laws Central Excise

Reward to informers - Finalization of Case Against Assessee - While acknowledging the communication confirming the finalization of the case against the assessee, the......
May 10, 2024 Case Laws Central Excise

Process amounting to manufacture or not - Process of separating foot oil, pressed wax, and paraffin wax from slack wax and residue wax - tilting, separating and pressing....
May 10, 2024 Case Laws Indian Laws

Recovery of time-barred debt - The Supreme Court reiterated that the Limitation Act only bars the remedy but does not extinguish the debt, aligning with precedents set......
May 10, 2024 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability - resident Indian Director - The High Court observed that by virtue of being an Executive Director, the petitioner was presumed....
May 9, 2024 Notifications DGFT

The DGFT issued Notification No. 12/2024-25, to amend the import policy conditions for yellow peas. This adjustment extends the timeline for free import conditions under....
May 9, 2024 Notifications SEBI

The Securities and Exchange Board of India (SEBI) recently issued a notification, amending the existing regulations concerning employees' service within the organization....
May 9, 2024 Notifications FEMA

The Foreign Exchange Management (Margin for Derivatives Contracts) (First Amendment) Regulations, 2024, provide necessary updates to the regulatory framework governing......

1 ....116 117 118 119120121 122 123 124........ 189

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Latest Circulars

F: Stock damaged in recent floods

F: Time limit to upload Form GST MOV-09 on GST portal

F: Merger of two GSTIN in the same State - Procedure to be followed

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

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

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

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...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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