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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 7001 to 7050 of 9406 Records

1 ....137 138 139 140141142 143 144 145........ 189

April 2, 2024 Case Laws Income Tax

Revision u/s 263 by CIT - inadequate v/s no enquiry - unsecured loan, difference in stock and late payment of PF & ESI - The Tribunal reviewed each of the contested......
April 2, 2024 Case Laws Customs

Recovery under demand notices based on alert issued 5 years ago - Bonds for Warehoused goods has already expired - The High Court determined that the demand notice......
April 2, 2024 Case Laws Customs

Seeking defreezing of petitioner’s bank account - export under Duty Drawback Scheme under Section 75 of Customs Act, 1962 - The petitioner claimed duty drawback under......
April 2, 2024 Case Laws Customs

Valuation of the export goods on which duty has to be paid - The Appellate Tribunal upholds the appellant's contention regarding the determination of the transaction......
April 2, 2024 Case Laws Customs

Classification of imported goods - AJI-NO-MOTO - The main contention was whether Ajitide I+G should be classified as a miscellaneous chemical product or as a food......
April 2, 2024 Case Laws Customs

Imposition of penalties u/s 112(a) of the Customs Act 1962 on Customs broker - import of used Multifunction Digital Photocopiers and Printers - it is alleged that the......
April 2, 2024 Case Laws Customs

Proceedings against importer when the sole proprietor of M/s Ganpati Enterprises had expired - mis -declaration and short payment of duty - imposition of penalty on......
April 2, 2024 Case Laws Customs

Smuggling - foreign origin Gold - burden to prove - The tribunal clarified that the burden of proof under Section 123 of the Customs Act, 1962, solely rested on the......
April 2, 2024 Case Laws Customs

Classification of imported goods - different categories of "IP Phones" such as (i) IP Audio Phones (ii) IP Audio Conference Phones (iii) Wireless IP Phones (iv) IP Video....
April 2, 2024 Case Laws Customs

Payment of IGST on the imported raw materials/inputs taken into the private bonded warehouse of the appellants importer - Schedule-III entry at 8(a) to Section 7 of CGST....
April 2, 2024 Case Laws Customs

Warehousing of imported Goods without payment of duty - The Tribunal concluded that the appellant complied with all legal provisions for the importation and warehousing.....
April 2, 2024 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - The Tribunal found the resolution plan’s treatment of operational creditors contrary to Section 30(2)(b) of the IBC, as operational......
April 2, 2024 Case Laws Money Laundering

Seeking grant of bail - money laundering - proceeds of crime - misappropriation of credit facilities extended by the banks for personal gain - creation of shell......
April 2, 2024 Case Laws Money Laundering

The High Court addressed the petitioner's plea to quash the ECIR proceedings against him, which were based on an FIR that had been quashed earlier. After examining the......
April 2, 2024 Case Laws Service Tax

Levy of service tax - bowling alley income - scope of ‘amusement facility’ - The case involved a dispute regarding the taxability of income from a bowling alley operated....
April 2, 2024 Case Laws Service Tax

Providing Services to SEZ unit - Benefit of exemption - The appellant couldn't submit Form A1 due to unavailability to SEZ units but submitted Form A2. The revenue......
April 2, 2024 Case Laws Central Excise

CENVAT Credit - place of removal for the GTA Services provided under a F.O.R sale contract - The High Court determined that in an F.O.R sale, where ownership remains......
April 2, 2024 Case Laws Central Excise

Cenvat credit for service tax paid on 'management fee' and 'common sharing of Head office services' - invoices from the service provider were not in the prescribed......
April 2, 2024 Case Laws Central Excise

Process amounting to manufacture - The appellant's contention was that the activities—testing, labeling, and packing—performed on imported modems did not amount to......
April 2, 2024 Case Laws Indian Laws

Dishonour of cheque - Respondent (accused) denied issuing the cheques and claimed they were taken from his office by the complainant. - The Trial Court found the ledger.....
April 1, 2024 Case Laws GST

Violation of principles of natural justice - The court observes that the petitioner, a timber trader, lacks familiarity with advanced technology and online portals. It......
April 1, 2024 Case Laws GST

Refund of pre-deposit alongwith interest - CIRP - Approval of Resolution Plan under IBC - Analyzing the insolvency proceedings and the subsequent approval of the......
April 1, 2024 Case Laws GST

Classification of treated water - end-use - The AAR meticulously analyzed the Applicant's activities, the treatment process, and the nature of the treated water. It......
April 1, 2024 Case Laws Income Tax

Determination of sale consideration - reliance on photocopy of the alleged agreement to sell - The High Court scrutinized the circumstances surrounding the photocopy of.....
April 1, 2024 Case Laws Income Tax

Reopening proceedings against non-existent entity/ partnership firm -The case revolves around the jurisdictional issue arising from actions taken by the assessing......
April 1, 2024 Case Laws Income Tax

Accrual of income - Reimbursement of expenses treated as income of the Assessee - Application of Markup on Reimbursement Expenses: The contentious issue was whether the.....
April 1, 2024 Case Laws Income Tax

Revision u/s 263 - issue of shares at premium - The Tribunal affirmed the PCIT's findings regarding the inadequacy of the AO's examination of the valuation of CCDs. It......
April 1, 2024 Case Laws Income Tax

Rectification u/s 154 - taxation of salary income earned in USA - The appeal before the Appellate Tribunal involved various issues related to the taxation of income......
April 1, 2024 Case Laws Income Tax

Disallowance of bad debts written off - bad debts in respect of subscriptions defaulted by the prized subscribers - The Tribunal found the CIT(A)'s decision......
April 1, 2024 Case Laws Customs

Refund of SAD - The case involved refund claims filed by the appellant under Customs Notification No.102/2007-Cus. for Special Additional Duty of Customs paid during the....
April 1, 2024 Case Laws Customs

The case involved the classification of imported goods, specifically 'Porcelain Panels,' for which the appellant claimed exemption under Notification No.72/2005-Cus. The....
April 1, 2024 Case Laws Money Laundering

The High Court affirmed the independence of proceedings under the PMLA, clarifying that while the outcome of the scheduled offense may have some bearing on the PMLA......
April 1, 2024 Case Laws Money Laundering

The High Court dismissed the petitions seeking to quash the criminal complaint under the Prevention of Money-Laundering Act, 2002 (PMLA). The petitioners argued that the....
April 1, 2024 Case Laws Service Tax

Demand of service tax on amounts collected as penalties under various contracts - The petitioner argued that these amounts did not involve any value addition or service.....
April 1, 2024 Case Laws Service Tax

Classification of service - The CESTAT concluded that, the activities under the Raising Agreement were comprehensive, extending beyond mere production or processing of......
April 1, 2024 Case Laws Service Tax

Extended period of limitation - PSU - The Tribunal noted that the demand for interest was raised beyond the statutory limitation period. It was emphasized that since the....
April 1, 2024 Case Laws Central Excise

Refund of the excess duty paid - whether subsequent negotiation of the prices can be the basis for reopening the assessment? - The Tribunal observed that the appellant......
April 1, 2024 Case Laws Indian Laws

Dishonour of Cheque - Effect of arbitration proceedings - The High Court referred to a Supreme Court judgment which clarified that arbitration proceedings and......
March 30, 2024 Case Laws GST

Liability of Collect Tax at Source (TCS) - Exempt supplies - Section 52 of the Central Goods and Services Tax Act, 2017 (CGST Act) - Petitioner operating an e-auction......
March 30, 2024 Case Laws GST

Seeking grant of regular bail - irregular availment of Input Tax Credit - The High Court, after considering the arguments of both parties, granted bail to the petitioner....
March 30, 2024 Case Laws GST

Levy of GST - activity of holding equity capital by the parent Company in the Petitioner - ultravires Section 5 of the IGST Act, 2017 read with Section 7 of the CGST......
March 30, 2024 Case Laws GST

Cancellation of GST registration of petitioner - The petitioner contended that they were not served the notices and thus were unable to reply, resulting in ex-parte......
March 30, 2024 Case Laws GST

Demand of GST - Validity of the order in FORM GST DRC-07 - The High Court declined to entertain the petition directly, emphasizing the need to exhaust statutory remedies....
March 30, 2024 Case Laws GST

Taxability of Personal Guarantee and Corporate Guarantee in GST - Corporate Guarantees provided by a holding company to its subsidiary under the Central Goods & Service.....
March 30, 2024 Case Laws GST

Maintainability of petition - appealable order or not - non-constitution of the Appellate Tribunal - The High Court acknowledges that the impugned order is appealable......
March 30, 2024 Case Laws GST

Additional tax liability for execution of subsisting Government contracts either awarded in the pre-GST regime or in the post-GST regime without updating the Schedule of....
March 30, 2024 Case Laws Income Tax

Reopening of assessment without releasing seized documents by Crime branch - Petitioner seeking the release of seized documents and items to effectively respond to......
March 30, 2024 Case Laws Income Tax

Priority Charge - Seeking directions to remove the order of attachment over the property of the borrower, which according to the petitioner, is mortgaged and is a......
March 30, 2024 Case Laws Income Tax

Rectification u/s 154 - Exemption u/s 11(2) - Accumulation of income - The Appellate Tribunal found merit in the appellant's contention regarding the amount to be......
March 30, 2024 Case Laws Income Tax

Validity of Order passed against a non-existent entity - The Appellate Tribunal's decision revolves around the critical legal principle that an assessment order issued......

1 ....137 138 139 140141142 143 144 145........ 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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