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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 6701 to 6750 of 9406 Records

1 ....131 132 133 134135136 137 138 139........ 189

April 13, 2024 Case Laws Customs

Jurisdiction of the Tribunal - Indian currency/Goods - Baggage Rules - The Tribunal analyzed the definitions of baggage and goods under the Customs Act and observed that....
April 13, 2024 Case Laws Customs

Failure to re-export the goods after re-import - Recovery of Drawback - The Appellate Tribunal found that the appellant intended to re-export the goods after repair but.....
April 13, 2024 Case Laws Customs

Classification - Imported goods from Korea - "gold coins (other than legal tenders)" - The Appellate Tribunal concluded that the gold coins, being articles crafted from.....
April 13, 2024 Case Laws Companies Law

Oppression and Mismanagement - Validity of the Lease Deed - Doctrine of Res Sub-Judice - Appellants argued that the Tribunal overstepped its jurisdiction by setting......
April 13, 2024 Case Laws Companies Law

Rightful owners of 4000 shares or not - Exercise of jurisdiction u/s 8 of the Arbitration and Conciliation Act - The Appellate Tribunal emphasizes that the NCLT's......
April 13, 2024 Case Laws Insolvency and Bankruptcy

Rejection of Section 7 Application filed by the Appellant (homebuyers) on the ground of non-compliance of Section 7, sub-section (1), 2nd Proviso - decree-holder is......
April 13, 2024 Case Laws Insolvency and Bankruptcy

Admission of petition under Section 7 of the IBC - initiation of CIRP - Corporate Guarantor - The Tribunal dismissed the claims of forgery, noting the lack of......
April 13, 2024 Case Laws Service Tax

Recovery of Service Tax - Business auxiliary services - sale and purchase of cargo space - The Appellate Tribunal found that the appellant's activities of buying and......
April 13, 2024 Case Laws Service Tax

Classification of service - sale of space and time for advertisement service or not - The Appellate Tribunal carefully examined the agreements between the parties and......
April 13, 2024 Case Laws VAT and Sales Tax

Rejection of branch transfer / Stock transfer of Goods - The tribunal found that the tax authority inappropriately applied a general conclusion from a small subset of......
April 13, 2024 Case Laws Indian Laws

Sale of mortgaged (scheduled) properties which was to be conducted by the Authorized Officer (Respondent No.2) of the Respondent-Bank - default in repayment of loan by......
April 13, 2024 Case Laws Indian Laws

Time limitation - Refusal to condone the delay in challenging the Order passed by the Competent Authority and Administrator, SAFEM(FOP)A, 1976 and NDPS Act, 1985, New......
April 12, 2024 Case Laws GST

Service of Notices after cancellation of GST registration - Validity of assessment order and demand of GST - The High Court observed that the registration was cancelled,....
April 12, 2024 Case Laws GST

Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common......
April 12, 2024 Case Laws Income Tax

Initiating proceedings u/s 153C - The High court held that the power under Section 153C necessitates the presence of incriminating material directly pertinent to the AYs....
April 12, 2024 Case Laws Income Tax

Validity of Referring the matter to DVO - Additions based on valuation report - The High Court noted that the assessee had filed its return for the relevant assessment......
April 12, 2024 Case Laws Income Tax

Prosecution u/s 276CC - Settlement Commission has already granted immunity from prosecution to the petitioner - The High Court highlighted the importance of the......
April 12, 2024 Case Laws Income Tax

Nature of Payment - Construction Activities and Taxability - relinquishment of trusteeship - Another set of appeals revolved around payments made to erstwhile trustees......
April 12, 2024 Case Laws Income Tax

Nature of receipt - relinquishment of trusteeship - additions to the income of the trustees by way of excess consideration received for the sale of the rubber plantation....
April 12, 2024 Case Laws Income Tax

Capital gain computation - determination of holding period of asset - The dispute centered around whether the holding period of a capital asset should be computed from......
April 12, 2024 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) - Interest free loans granted - The Co-ordinate Bench of the Tribunal had previously ruled in favor of the assessee on a similar.....
April 12, 2024 Case Laws Income Tax

Addition of cash deposited during the demonetisation period in bank account - unexplained income - taxation @ 60% as provided u/s. 115BBE - The tribunal acknowledged the....
April 12, 2024 Case Laws Income Tax

Computation of capital gains enshrined in section 48 - Deduction of Brokerage expense, Transfer expenses and indexed cost of improvement - Tribunal found the assessee......
April 12, 2024 Case Laws Income Tax

Transfer Pricing Adjustments - Selection of the most appropriate method (MAM) for determining the arm's length price (ALP) - The assessee's choice to adopt the 'other......
April 12, 2024 Case Laws Income Tax

Transfer Pricing Adjustments - Purchase of Development Rights - capital transactions and their treatment - The tribunal addressed several crucial issues regarding the......
April 12, 2024 Case Laws Income Tax

Assessment u/s 153A - Addition made on account of over invoicing in purchases - protective addition - The Tribunal meticulously examined the evidence and submissions......
April 12, 2024 Case Laws Income Tax

Revision u/s 263 - Deduction u/s 80P on interest received from Cooperative Bank - After considering the submissions and the relevant statutory provisions and precedents,....
April 12, 2024 Case Laws Income Tax

Addition u/s 56(2)(viib) - Method of valuation of shares - closely held company issues its shares at a premium - The tribunal sided with the assessee, affirming the FMV.....
April 12, 2024 Case Laws Customs

Refund of IGST on Export of Goods - Conditions were complied with post-export - Amendment of Bills of Entry for imported goods under the Advanced Authorisation Scheme......
April 12, 2024 Case Laws Customs

Benefit of Exemption - Import of flight simulators and avionics for M/s. Hindustan Aeronautics Limited (HAL), Bangalore and others - The Tribunal concluded that the......
April 12, 2024 Case Laws Customs

Smuggling - Gold of foreign origin - Absolute Confiscation - town seizure - reliability of statements/retraction of statements - The tribunal highlighted inconsistencies....
April 12, 2024 Case Laws Customs

Interest on delayed refund - Interest for the delay in payment of additional duty - calculation of relevant time - The Tribunal noted that the appellant had already been....
April 12, 2024 Case Laws Companies Law

Lease Agreement - Transfer of Property - Appellant argued that the clause in the lease agreement only applies to voluntary transfers, not to mergers or amalgamations -......
April 12, 2024 Case Laws Insolvency and Bankruptcy

CIRP - GNIDA is Secured Creditor or not - The NCLAT affirmed the validity of the charge claimed by the respondent under Section 13-A of the Uttar Pradesh Industrial Area....
April 12, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Admissibility of two additional documents - The Appellate Tribunal analyzed the timing of the documents in question. It noted that the arbitration petition and......
April 12, 2024 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Validity of the order of Adjudicating Authority (NCLT) wherein it held that Rishima cannot be called as a Financial Creditor and Rishima......
April 12, 2024 Case Laws Insolvency and Bankruptcy

CIRP - The State Bank of India (SBI) filed an application for interim distribution of funds from the Escrow Account of the company, as IL&FS had not been servicing the......
April 12, 2024 Case Laws Service Tax

Levy of service tax - various public amenities provided by the Municipal Corporation such as market space, bus stands, vehicle stands, slaughter houses etc. - After......
April 12, 2024 Case Laws Service Tax

Benefit of service tax exemption - construction of a road as part of a broader works contract service for a thermal power project - The Tribunal concluded that the......
April 12, 2024 Case Laws Service Tax

Point of taxation - Continuous supply - The appellant contended that their service contract with ONGC was a continuous supply of service and that the point of taxation......
April 12, 2024 Case Laws Service Tax

Exemption under N/N. 9/2009-ST - Service provided by a subcontractor to a unit located in SEZ - The appellant, subcontracted by a main contractor, contested the denial......
April 12, 2024 Case Laws VAT and Sales Tax

Validity of reassessment proceedings - The petitioner sought to quash an order and notice for reassessment under the UP VAT Act for the assessment year 2012-13. The......
April 12, 2024 Case Laws Indian Laws

Interpretation of a contract condition, which required the measurement of quantities used for payment for embankment construction with soil or with pond ash - Section 34....
April 10, 2024 Notifications Income Tax

The Notification approves 'Amul Research and Development Association' for research in 'Scientific Research' under the provisions of section 35 of the Income-tax Act,......
April 10, 2024 Notifications Customs

Notification No. 28/2024-Customs (N.T.) retains the tariff values for crude palm oil, RBD palm oil, others – palm oil, crude palmolein, RBD palmolein, others –......
April 10, 2024 Circulars DGFT

The Public Notice issued by the DGFT introduces the Melon Seeds Import Monitoring System (MS-IMS) and outlines procedures for import registration. Importers are required....
April 10, 2024 Circulars DGFT

The DGFT's amendment to SION E-124 involves a detailed specification of the quantities and types of inputs allowed to be imported for the production of 1 Metric Tonne......
April 10, 2024 Circulars Customs

The Trade Notice issued by the Office of the Principal Commissioner of Customs, Chennai, addresses the impact of Cyclonic Storm "MICHAUNG" on the filing of Bills of......
April 10, 2024 Circulars SEBI

The circular issued by SEBI on April 05, 2024, addresses the utilization of Aadhaar-based e-KYC authentication services in the securities market. It highlights the......
April 10, 2024 Circulars Customs

The Instruction No. 08/2024-Customs issued by the CBIC, discusses the exemption for importing high-end and high-value used medical equipment, excluding critical care......

1 ....131 132 133 134135136 137 138 139........ 189

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F: Stock damaged in recent floods

F: GST on Solar Plant

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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 ...

F: Transfer of ITC without filing ITC-02

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

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

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

A: No GST is applicable for the services provided by the Director under p...

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