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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 6901 to 6950 of 9406 Records

1 ....135 136 137 138139140 141 142 143........ 189

April 5, 2024 Case Laws Customs

Seeking Permission to abandon the goods and remission of duty - The case involved the misdeclaration of goods where the appellant received Stone Chips instead of......
April 5, 2024 Case Laws Customs

Smuggling - Absolute Confiscation - The Appellate Tribunal found that the Customs department failed to prove that the mosquito repellents and ladies garments were......
April 5, 2024 Case Laws Customs

Levy of penalty on Customs Broker - Accepting documents without proper authorization - The Department argued that this constituted abetment of the export of prohibited......
April 5, 2024 Case Laws Customs

Classification - Rate of duty - Toy or not - Goods claimed to be ‘automatic data processing machine’ in heading 8471 - Bureau of Indian Standards (BIS) - Despite the......
April 5, 2024 Case Laws Customs

Valuation - Imported 20 MT of Aluminium powder 99.7% - The Department contended that the declared value was low, considering it a related party transaction due to the......
April 5, 2024 Case Laws Companies Law

Maintainability of Criminal proceedings - illegal allotment of shares - illegal appointment of petitioner as a director and transfer of shares - The court highlighted......
April 5, 2024 Case Laws Companies Law

Anti-competitive agreements - Cartelisation - While other parties admitted to the contravention, the appellant denied involvement and challenged the Commission's......
April 5, 2024 Case Laws Insolvency and Bankruptcy

Dismissal of Section 9 application - pre-existing dispute - The Tribunal examined the evidence, including email correspondences, and concluded that a debtor-creditor......
April 5, 2024 Case Laws Money Laundering

Seeking grant of anticipatory bail - Money Laundering - The allegations against the applicant, as CEO of a company, included signing agreements facilitating fund......
April 5, 2024 Case Laws Service Tax

Taxability - advance payments - The Tribunal observed that the appellant failed to issue invoices/bills upon receiving payments for the services provided, as mandated by....
April 5, 2024 Case Laws Central Excise

Refund claim lying in cenvat credit on CVD and BCD paid by the appellant - The Tribunal observed that the appellant wasn't registered under the Central Excise Act, 1944,....
April 5, 2024 Case Laws Central Excise

Valuation of goods - admissibility of discounts - adjustment of list price by giving different rebates / discounts referred to as Movement Plan Rebate (MPR) - The......
April 4, 2024 Circulars GST

Guidelines for conducting investigation in certain cases - The Directorate General of GST Intelligence (DGGI), in its recent directive dated 08.02.2024, sets forth......
April 4, 2024 Circulars Customs

Authorised Officers u/s 25 read with Section 47 (5) of Food Safety Standards (FSS) Act, 2006 and Regulation 13 (1) of FSS (Import) Regulation, 2017 - Instruction No.......
April 4, 2024 Circulars GST

Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers - The Instruction No. 01/2023-24-GST......
April 4, 2024 Circulars DGFT

Directives regarding submission of digitized ANFs, Appendices etc. - The DGFT issued Trade Notice No. 01/2024-25, to digitize the submission of Aayat Niryat Forms (ANFs)....
April 4, 2024 Circulars RBI

Master Circular - Guarantees and Co-acceptances - Consolidating the instructions / guidelines issued to banks till November 8, 2021, relating to Guarantees and Co-acceptances.
April 4, 2024 Circulars Customs

Errors in submitting Shipping Bills and delivery the manifest (EGM) - The customs office has taken a proactive step by issuing this notice alongside Annexures A and B,......
April 4, 2024 Notifications DGFT

The DGFT issued Notification No. 02/2023 marking a significant update in India's foreign trade policy concerning the export of onions. This notification allows for the......
April 4, 2024 Notifications Customs

Notification No. 22/2024-Customs, issued by the Ministry of Finance, exempts Kala namak rice exports from customs duty under certain conditions, aiming to boost India's.....
April 4, 2024 Notifications DGFT

Export of 1,000 MT of Kala Namak rice under HS Code 1006 30 90 - The DGFT issued Notification No. 01/2023. It specifically addresses the export policy for Kala Namak......
April 4, 2024 Notifications Income Tax

Time limit for verification of return of income after uploading at CPC - The Notification No. 2 of 2024, issued by the CBDT, Directorate of Systems, Bengaluru, addresses....
April 4, 2024 Case Laws GST

Validity of the Order-in-Original - Adjudication of show cause notice - The petitioner argued that they were not given a fair opportunity to present their case and......
April 4, 2024 Case Laws GST

Violation of principles of natural justice - It was contended that impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic....
April 4, 2024 Case Laws GST

Suspension of the GST registration - Prayer for suspension/cancellation of the petitioner be kept on hold to enable the petitioner to complete the said supply to only......
April 4, 2024 Case Laws GST

Validity of assessment notice - Disallowance of carry forward ITC through GST TRAN-I filed in online towards payment of entry tax - Transitional credit u/s 140(1) - The.....
April 4, 2024 Case Laws GST

GST registration was suspended - show cause issued as to why the registration be not cancelled - The High Court noted that the rejection of the cancellation application.....
April 4, 2024 Case Laws GST

Limitation u/s 107 of the BGST Act - Filing of Appeal before the Appellate Authority - The Court recognized the validity of Notification No. 53 of 2023, which extended......
April 4, 2024 Case Laws GST

Exemption from GST - Scope of the Term "Applicant" for seeking advance Ruling - The case involved a government authority seeking a ruling on the applicability of GST......
April 4, 2024 Case Laws Income Tax

TP Adjustment - Addition of international transaction related to the demerger - The High court identified a jurisdictional overreach by the AO, who made an adjustment......
April 4, 2024 Case Laws Income Tax

Validity of reassessment proceedings - non-service of notice u/s 148A(b) through e-mail - Denial of principle of natural justice - The High Court examined the evidence......
April 4, 2024 Case Laws Income Tax

Validity of reopening order passed without dealing with assessee's submission - The Income Tax Appellate Tribunal (ITAT) had previously ruled in favor of the petitioner.....
April 4, 2024 Case Laws Income Tax

Jurisdiction to entertain petitioner’s Revision application u/s 264 - The Court referenced Section 143(1)(A) and Section 120 of the Income Tax Act, emphasizing that CPC.....
April 4, 2024 Case Laws Income Tax

TP Adjustment - comparable selection - The High Court upheld the ITAT's decision, emphasizing the principle of comparing entities with similar characteristics. It......
April 4, 2024 Case Laws Income Tax

Penalty levied u/s 271DA - The Addl. CIT observed that the assessee had violated Section 269ST by splitting invoices for cash receipts of Rs. 2,00,000 or more from a......
April 4, 2024 Case Laws Income Tax

Revision u/s 263 - The PCIT primarily questioned the claim of deduction under Section 80IC and criticized the AO for allegedly not conducting a thorough examination......
April 4, 2024 Case Laws Income Tax

Addition u/s 68 - disclosure made by the assessee on the basis of documents impounded during the course of survey proceedings - The Tribunal deleted the addition holding....
April 4, 2024 Case Laws Income Tax

Penalty u/s 270A - AO has disallowed the assessee’s claim of deduction u/s 24 and Chapter-VIA deduction as false claims - The appellant contested the penalty on various.....
April 4, 2024 Case Laws Income Tax

Validity of assessment order passed u/s 153C - Third Member Order - addition u/s 69A r.w.s. 115BBE - cash deposited in various bank accounts post demonetization - search....
April 4, 2024 Case Laws Income Tax

Addition u/s. 69A - unexplained cash deposits in the bank account - The Tribunal found the explanation provided by the assessee regarding the sale consideration for real....
April 4, 2024 Case Laws Income Tax

Deduction claimed u/sec. 80P(2)(a)(i) - interest income from the investments made in co-operative/scheduled bank(s) - The Tribunal observed that despite the insertion of....
April 4, 2024 Case Laws Income Tax

Revision u/s 263 - assessment of trust - donations given out of accumulated funds u/s. 11(2) of the Act of earlier previous years - The Tribunal noted the argument that.....
April 4, 2024 Case Laws Income Tax

Disallowance as per order u/s 144C - default in filling of form 35A - The appellant filed a corrected Form No. 35A. The Tribunal ruled that this correction did not......
April 4, 2024 Case Laws Income Tax

Penalty u/s. 271(1)(c) - validity of show cause notice issued - The ITAT emphasized the legal necessity for the AO to clearly specify the nature of the default—whether......
April 4, 2024 Case Laws Income Tax

Additions towards the alleged unaccounted sales - The AT noted that the addition had been deleted by the ld. CIT(A), and since there was no appeal from the Revenue, this....
April 4, 2024 Case Laws Customs

Levy of penalty on the Director of the Company - Valuation of imported goods - import of luxury vehicles by misusing the Transfer of Residence (TR) Scheme - The Tribunal....
April 4, 2024 Case Laws Customs

Levy of penalty u/s 114(iii) and 114AA of the Customs Act, 1962 on Customs House Agent (CHA) - Misuse of signature by an employee of the CHA - attempt to avail......
April 4, 2024 Case Laws Customs

Levy of redemption fine and penalty - valuation of imported goods - brass scrap - The appellate tribunal noted the absence of a market survey conducted by the......
April 4, 2024 Case Laws Customs

Benefit of concessional rate of Customs duty benefit on the basis of county of Origin Certificate - Malaysian Origin goods - The Tribunal examined the provisions of......
April 4, 2024 Case Laws Customs

Authenticity of the country of origin certificate - concessional rate of duty - The Tribunal observed that while the appellant produced COOs issued by the Malaysian......

1 ....135 136 137 138139140 141 142 143........ 189

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

F: Stock damaged in recent floods

F: GST on Solar Plant

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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...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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