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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 6451 to 6500 of 9406 Records

1 ....126 127 128 129130131 132 133 134........ 189

April 23, 2024 Case Laws Customs

Valuation of exported CD ROMS - Import of goods by availing excess export promotion benefits i.e. DEBP/DEEC Credits - The Tribunal notes that the DEPB licenses issued to....
April 23, 2024 Case Laws Customs

Seeking grant of bail - custody for more than 41 days - Smuggling - Gold - Indian and Foreign currency - The applicant claimed innocence, stating that he was falsely......
April 23, 2024 Case Laws Companies Law

Approval of scheme of amalgamation - Application of the "Alter Ego" Principle - Violation of Section 233 of the Companies Act, 2013 - requirement of holding at least......
April 23, 2024 Case Laws Indian Laws

Arbitral Proceedings - Computation of one-year period for completing the proceedings - exclusion of days during which the proceedings were stayed - The High Court......
April 23, 2024 Case Laws Insolvency and Bankruptcy

Rejection of application filed by the Appellant (Suspended Director) before the Adjudicating Authority - Challenging the authority of another director's actions and......
April 23, 2024 Case Laws Insolvency and Bankruptcy

Fixation of IRP fees - lack of earnestness and proficiency on the part of the IRP - The Appellate Tribunal finds that the IRP's fees were initially quoted at a higher......
April 23, 2024 Case Laws Insolvency and Bankruptcy

Admission of Section 9 application filed by Operational Creditor - time limitation - Section 10A of IBC - The Tribunal found that apart from the lease rental of April......
April 23, 2024 Case Laws Insolvency and Bankruptcy

Approval of Resolution plan - Propriety of the valuation exercise conducted by the RP - The tribunal dismissed concerns regarding the SRA's competence, noting that the......
April 23, 2024 Case Laws Money Laundering

Maintainability of the instant petition against Enforcement Case Information Report (ECIR) - Money Laundering - scheduled offences - predicate offence - scope and spirit....
April 23, 2024 Case Laws Service Tax

Short/non-payment of service tax - Jurisdiction to raise the Demand - The Tribunal notes that during the period in question, the Appellant was registered in Mumbai and......
April 23, 2024 Case Laws Service Tax

Refund of Cenvat Credit - 100% EOU / STPI unit - Export of services as well as providing services to Domestic Tariff Area (DTA) units - The tribunal upheld the orders......
April 23, 2024 Case Laws Central Excise

Refund claim - rejection on the grounds of unjust enrichment - The tribunal noted that invoices presented by the appellant showed the duty being passed onto the......
April 23, 2024 Case Laws VAT and Sales Tax

Interest on delayed refund - relevant time for calculation of interest - Considering Section 30 of the Act, which stipulates interest on delayed refunds, the court......
April 22, 2024 Case Laws GST

Release of seized goods - The appellants argued that the seized goods should be returned as no notice was issued within six months of seizure, as stipulated by Section......
April 22, 2024 Case Laws GST

Doctrine of Merger of High Court Decision with the Order of Supreme Court - The Jharkhand High Court, in its analysis, delved into the doctrine of merger, a pivotal......
April 22, 2024 Case Laws GST

Scope and Interpretation of Contract - Seeking reimbursement of the GST paid by them for the procurement of raw materials, intermediary components etc. and the......
April 22, 2024 Case Laws GST

Seeking cancellation of pre-arrest bail granted to the respondent - evasion of GST revenue - The High Court, after considering the arguments presented by both parties......
April 22, 2024 Case Laws GST

Validity of impugned order u/s 73 of the CGST Act - The case before the Calcutta High Court involved a challenge to an order issued under the CGST Act, wherein the......
April 22, 2024 Case Laws GST

Constitutional Validity of Sections 2, 9, 12 and 18 of the Constitution (101st Amendment) Act, 2016 violating the basic structure of the Constitution of India - grounds.....
April 22, 2024 Case Laws GST

Validity of demand of GST raised by State authorities - For the same cause of action, the Central Authority has already initiated action - The petitioner contested the......
April 22, 2024 Case Laws GST

Classification of services - Licensing Services for The Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes Etc - The AAAR......
April 22, 2024 Case Laws GST

SEZ unit - requirement to pay tax under reverse charge mechanism (RCM) on specified services - the AAR concluded that the applicant, being an SEZ unit, is not required......
April 22, 2024 Case Laws GST

SEZ unit - Legal services - liability pay tax under reverse charge mechanism on services received from advocate - The applicant contended that various provisions and......
April 22, 2024 Case Laws GST

Classification of services - activity of insulating of bare M.S. Pipes provided by the customers on job work basis by using PU Foam and PE Film/HDPE jackets owned by the....
April 22, 2024 Case Laws GST

Exemption from GST - pure services being provided to a local authority (BBMP) - The Authority rules that the service of supplying teachers/lecturers to schools/colleges.....
April 22, 2024 Case Laws GST

Exemption from GST - supply of services (subscription of Clinical Key) to the All India Institute of Medical Sciences (AIIMS) - Governmental Authority or not - The......
April 22, 2024 Case Laws Income Tax

Validity of Faceless assessment u/s 144 r.w.s.144B - The High Court observed that the impugned order indeed failed to comply with the prescribed procedure under Section.....
April 22, 2024 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - shorter period to reply to notice - The High Court acknowledged the petitioner's argument regarding the limited time......
April 22, 2024 Case Laws Income Tax

Penalty u/s 271(1)(c) - The Appellate Tribunal observed that the appellant, during reassessment proceedings, had filed their return of income but failed to provide......
April 22, 2024 Case Laws Income Tax

Reopening of assessment v/s assessment u/s 153C - The Appellate Tribunal acknowledged the argument presented by the appellant and emphasized the importance of applying......
April 22, 2024 Case Laws Income Tax

Enhancement made by the Ld. CIT(A) u/s 251(1) r.w.s. 56(2) (viib) - AO substituted fair market value determined by the assessee through his own valuation - Assessees......
April 22, 2024 Case Laws Income Tax

Addition towards difference between the rental income received by the assessee from M/s.CFD, a partnership firm and rental income received by the partnership firm,......
April 22, 2024 Case Laws Income Tax

Disallowance of set off of Loss - sale of equity shares (STT) - short-term capital gains (STCG) on sale of derivatives and short-term capital loss (STCL) - The Tribunal.....
April 22, 2024 Case Laws Customs

Adjudication of SCN that was kept in call book for 14 years - The applicant claimed that the show-cause notice had been kept in the call book for 14 years and later......
April 22, 2024 Case Laws Customs

Violation of importing restricted goods - Import of Litebee wing-Nano Drone Components kits - Re-export of goods - The Tribunal examined the regulations governing the......
April 22, 2024 Case Laws Customs

Classification of imported goods - children building/constructable robot toys in CKD condition with individual box packing and are electronic toys - drones - Teaching......
April 22, 2024 Case Laws Customs

Levy of penalty - Abetment in Fraudulent export - The judgment by the Appellate Tribunal of CESTAT Bangalore addressed a case of fraudulent export and misdeclaration of.....
April 22, 2024 Case Laws Customs

Classification of imported goods - Imports aluminium shelving for Mushroom - The Appellate Tribunal ruled in favor of the appellant. They determined that the imported......
April 22, 2024 Case Laws Customs

Revocation of the Customs Broker Licence - The appellant argued that the license had already been revoked once and reinstated by the Tribunal, making the subsequent......
April 22, 2024 Case Laws Insolvency and Bankruptcy

Release of assets (machines) seized by the Customs Authorities before initiation of CIRP - The tribunal found that the goods were lawfully confiscated under the Customs.....
April 22, 2024 Case Laws Insolvency and Bankruptcy

Bench Reconstitution and Order Pronouncement - Whether an order reserved by a bench could be pronounced by a reconstituted bench without considering a subsequent......
April 22, 2024 Case Laws Insolvency and Bankruptcy

Admission of Section 7 Application of the Financial Creditor - Corporate Debtor / Guarantor failed to fulfil obligations - The tribunal noted the specifics of the......
April 22, 2024 Case Laws Insolvency and Bankruptcy

Rejection of application by the impugned order - Secured creditors or not - NOIDA Authority - The tribunal, after considering submissions and legal precedents, concluded....
April 22, 2024 Case Laws Service Tax

Levy of service tax - Amounts received by the appellant from Priyadarshini Gas Seva [PGS] - The Tribunal notes that PGS is a unit of the appellant, and it's not uncommon....
April 22, 2024 Case Laws Service Tax

Demand of differential service tax - Valuation - non-inclusion on reimbursable expenses - pure agent services - The Appellate Tribunal analyzed the agreements and legal.....
April 22, 2024 Case Laws Service Tax

Non-payment of Service Tax - works contract services - amounts obtained from Form 26 AS (Income Tax Department) for the Financial Year 2015-16 - The Tribunal, after......
April 22, 2024 Case Laws VAT and Sales Tax

Seeking grant of anticipatory bail - bailable offence or not - failure to make payment of tax - wilful attempt to evade any tax or payment of any tax - The applicant......
April 22, 2024 Case Laws VAT and Sales Tax

Recovery of alleged outstanding dues of unpaid tax amounts - Section 29 of APVAT Act, 2005 - Appeal was dismissed for default due to the petitioner's repeated......
April 22, 2024 Case Laws VAT and Sales Tax

Benefit of Exemption from CST - stock transfer or inter-state sale - The petitioner argued for the exemption of tax under Section 6A of the CST Act, contending that the.....
April 22, 2024 Case Laws VAT and Sales Tax

Entitlement for issuance of C-Forms post the introduction of G.S.T. regime for natural gas - The High court extensively reviewed the applicability of C-Forms in the......

1 ....126 127 128 129130131 132 133 134........ 189

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

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

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

F: Stock damaged in recent floods

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

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

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 ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number