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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 6951 to 7000 of 9406 Records

1 ....136 137 138 139140141 142 143 144........ 189

April 4, 2024 Case Laws Companies Law

Oppression and Mismanagement - Deletion of names of Respondent No. 4 to 8 and 13 from the array of the Respondents - Section 241, 242 and 243 of Companies Act - The......
April 4, 2024 Case Laws Companies Law

Recovery of premium dues, interest, default interest, penal interest, interest overdue etc. - priority of charges - The tribunal analyzes the relevant clauses of the......
April 4, 2024 Case Laws Insolvency and Bankruptcy

Seeking restoration of petition, which was dismissed for non prosecution - The appellate tribunal acknowledges the assignment agreement between Bank of Baroda and the......
April 4, 2024 Case Laws Insolvency and Bankruptcy

Admission of section 7 application - financial debt or not - The Tribunal affirmed that the disbursal of ₹5 crores to the corporate debtor by the financial......
April 4, 2024 Case Laws Money Laundering

Money Laundering - seeking grant of bail - offence of fraud and forgery of valuable securities, etc. - twin conditions u/s 45 of PMLA satisfied or not - The High Court......
April 4, 2024 Case Laws Money Laundering

Money Laundering - illegal mining of granite, causing damages to human life and properties using explosives - scheduled offences - The High Court clarified that the......
April 4, 2024 Case Laws Money Laundering

Money Laundering - proceeds of crime - Provisional attachment of properties - Interest of Depositors - The High court recognized the primary aim of the APPDFE Act to......
April 4, 2024 Case Laws Money Laundering

Seeking grant of bail - Money Laundering - The Court observed that the applicant held directorial positions in companies allegedly involved in fraudulent activities. The....
April 4, 2024 Case Laws Service Tax

Levy of service tax - Nature of amount - Deduction from the export price - Deductions towards Bonus, Inspection charges and recycling compensation - The Tribunal......
April 4, 2024 Case Laws Service Tax

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such......
April 4, 2024 Case Laws Central Excise

Refund of countervailing duty - exit from the status of 100% EOU under the STPI Scheme - denial on the ground that the duty paid on de-bonded goods are IT infrastructure....
April 4, 2024 Case Laws Central Excise

Refund of CENVAT Credit of ADE(TTA) as per Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - The tribunal noted that the provisions of Rule 11(3)......
April 4, 2024 Case Laws Indian Laws

Constitutional power of the Central Government over State - The imposition of a Net Borrowing Ceiling on the state - The inclusion of State-Owned Enterprises in the......
April 3, 2024 Case Laws GST

Validity of Order for Demand Notice - The case involved a dispute over Input Tax Credit (ITC) availed by the petitioner for purchases made from a supplier who failed to.....
April 3, 2024 Case Laws GST

Seeking revocation of the Cancellation of the GST registration retrospectively - petitioner not found functioning from the given address - The High Court examined the......
April 3, 2024 Case Laws GST

Principles of natural justice - decision was not taken by same members of AAR who have heard the case - Taxability - club and association services - principle of......
April 3, 2024 Case Laws GST

Exemption from GST - Pure services or not - supply of service for turpentine treatment - The MOU provided by the applicant indicates the provision of security guards to.....
April 3, 2024 Case Laws GST

Supply or not - future contracts - works contract services - pure services or not - supply related to the business of pumping stations and reservoirs - The Authority......
April 3, 2024 Case Laws Income Tax

Validity of Income Tax Settlement order - additions made with respect to the infusion of share capital and the denial of benefit of deductions u/s 80IC - second round of....
April 3, 2024 Case Laws Income Tax

Validity of reassessment proceedings - scope of new regime u/s 148A - The High Court found that the respondents misinterpreted the Supreme Court's directive in Union of.....
April 3, 2024 Case Laws Income Tax

Denial of registration u/s 12AB - filing Form-10A in wrong section code - The High Court noted that the petitioner had indeed furnished the required information......
April 3, 2024 Case Laws Income Tax

Delay in issuing Refund under Direct Tax Vivad Se Vishwas Scheme 2020 - interest on delayed refund - Despite the issuance of Form No. 5, the refunds for the Assessment......
April 3, 2024 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) - The AO had disallowed the interest claimed by the assessee on advances made to its Director, citing a lack of nexus between the....
April 3, 2024 Case Laws Income Tax

Exemption u/s 11 - benefit denied on delay in filling the audit report - The Appellate Tribunal acknowledged the delay in filing Form 10B but noted that the issue of......
April 3, 2024 Case Laws Income Tax

Estimation of income - Excess stock found during the survey operation - The ITAT highlighted that only the profit element embedded in such purchases should be added to......
April 3, 2024 Case Laws Income Tax

Condonation of delay - delay of 1607 days in filing the appeal by the assessee before ITAT - The Tribunal acknowledged the significant delay but emphasized that the......
April 3, 2024 Case Laws Income Tax

Time limit to file application u/s 80G(5) - assessment of trust - The tribunal interpreted the provisions in light of the Budget Speech of the Hon’ble Finance Minister......
April 3, 2024 Case Laws Income Tax

Taxability in India of receipts of foreign AEs - Fee for Technical Services (FTS) - Master Service Agreement relied upon - The Tribunal extensively reviewed the MSA,......
April 3, 2024 Case Laws Customs

Classification of imported goods - Menthol Scented Supari - The High court observed that 'Menthol Scented Supari' squarely fits within the ambit of Chapter 21, as......
April 3, 2024 Case Laws Customs

Import of hot rolled steel plates and steel sheets - Fixing of minimum import price - The petitioner argues that they applied for registration within the stipulated......
April 3, 2024 Case Laws Customs

Classification of imported goods - Rice Mill Rubber Roller - The Tribunal held that the imported "Rice Mill Rubber Rollers" should be classified under CTH 4016, as......
April 3, 2024 Case Laws Customs

Smuggling - Gold - absolute confiscation - onus to prove - The Tribunal noted that the gold seizure occurred during a town seizure, and the gold lacked foreign markings.....
April 3, 2024 Case Laws Customs

Classification of imported goods - quicklime - The Appellate Tribunal ruled in favor of classification under tariff item 2522 1000. Decision based on the analysis of the....
April 3, 2024 Case Laws Customs

Revocation of Customs Broker License - Overvaluation and misdeclaration with intent to claim drawback under section 75 of Customs Act, 1962 - The tribunal acknowledged......
April 3, 2024 Case Laws Customs

Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of......
April 3, 2024 Case Laws Customs

Classification of imported goods - The Tribunal underscored the principle that classification should be determined based on the specific descriptions provided in the......
April 3, 2024 Case Laws Money Laundering

Money Laundering - Scheduled offences - whether the Non-Bailable Warrants (NBW) issued against the petitioner are liable to be quashed? - The High Court affirmed the......
April 3, 2024 Case Laws Service Tax

Principles of natural justice - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - The petitioner argued that it had already declared and paid taxes on the......
April 3, 2024 Case Laws Service Tax

Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special.....
April 3, 2024 Case Laws Service Tax

Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had......
April 3, 2024 Case Laws Service Tax

Classification of services - The appellant declared itself as a provider of "cargo handling services" to the income tax department but as a goods "transport agency......
April 3, 2024 Case Laws Service Tax

Classification of service - Services in relation to providing vehicles to associates, in course of its business activities - The Tribunal found that the services related....
April 3, 2024 Case Laws Central Excise

Exemption from Duty - Supply chain dynamics of food preparations intended for free distribution to economically weaker sections under a government-approved program - The....
April 2, 2024 Case Laws GST

Violation of the principles of natural justice - The petitioners asserted that since an adverse decision was made against them without a personal hearing, it was in......
April 2, 2024 Case Laws GST

Recovery notices and bank attachment orders - No opportunity of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - The High Court observed......
April 2, 2024 Case Laws GST

Validity of Assessment order - demand of GST - The petitioner asserts that an error was committed by entering the same invoice number in multiple e-way bills - The High.....
April 2, 2024 Case Laws Income Tax

LTCG - Deduction claimed u/s 54 - ITAT allowed claim - The High Court notes that the issue revolves around long-term capital gains arising from an Apartment Buyers......
April 2, 2024 Case Laws Income Tax

Maintainability of the writ petition in HC - Validity of reassessment order passed - The petitioner raised concerns about procedural irregularities, including the lack......
April 2, 2024 Case Laws Income Tax

Disallowance of prior period expenditure - Mercantile system - Matching principles of accounting - The assessee had claimed deduction for such expenses, citing a......
April 2, 2024 Case Laws Income Tax

Rectification u/s 154 application rejected as being time barred - The Appellate Tribunal agreed with the assessee's contention that the rectification application was not....

1 ....136 137 138 139140141 142 143 144........ 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

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 ...

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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