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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 7101 to 7150 of 9406 Records

1 ....139 140 141 142143144 145 146 147........ 189

March 29, 2024 Case Laws Customs

Validity of Re-determination of Value - Goods have already been cleared from the port of import after examination and enhancement of value - The Appellate Tribunal found....
March 29, 2024 Case Laws Customs

Misdeclaration of the transaction value - Import of Copper Cathodes - Acceptance of loaded value of the consignments earlier - The tribunal noted that apart from the......
March 29, 2024 Case Laws Customs

Misdeclaration and undervaluation of the goods - redemption fine and penalty - The appellants declared the goods as 'Stock Lot Polyester Knitted Fabrics', but the......
March 29, 2024 Case Laws Customs

Monetary Limit in filing Revenue Appeal - threshold limit for filing appeals as per Central Board of Indirect Customs (CBIC) circulars - Instruction are binding effect......
March 29, 2024 Case Laws Companies Law

Oppression and Mismanagement - The Appellate Tribunal highlighted the absence of reasoning in the impugned order, especially regarding the direction for an independent......
March 29, 2024 Case Laws Companies Law

Seeking restoration of name of the company on ROC - failure to file the Financial Statement and Annual Returns since incorporation - Section 252 of Companies Act, 2013 -....
March 29, 2024 Case Laws Companies Law

Sanction of composite scheme of amalgamation - The appellants contested the order, arguing that it failed to consider certain clauses of the scheme, particularly......
March 29, 2024 Case Laws Companies Law

Professional mis-conduct by CA - The NFRA held the individual guilty of professional misconduct under relevant sections of the Companies Act and imposed penalties. The......
March 29, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Appellant seeks to modify the project completion date from 03.12.2023 to 03.12.2024, as stated in the subsequent certificate issued by the Real Estate Regulatory.....
March 29, 2024 Case Laws Insolvency and Bankruptcy

Admission of Section 7 application under IBC - The Appellant contests the admission, citing the submission of a One Time Settlement (OTS) proposal and the Reserve Bank......
March 29, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Admission of Section 7 application - The tribunal meticulously assessed evidence, including correspondence, loan agreements, and bank statements, to determine the....
March 29, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Delay in making claim - The case revolved around a Homebuyer's appeal regarding the delay in submitting their claim in an insolvency resolution process. Despite......
March 29, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Completion of Real estate project during the Proceedings - Appellant filed an application seeking permission for unsecured and secured financial creditors to vote....
March 29, 2024 Case Laws Insolvency and Bankruptcy

Calculation of the liquidator's fee in a corporate insolvency resolution process - The Appellate Tribunal finds that the lower Tribunal erred in not considering the......
March 29, 2024 Case Laws Money Laundering

Seeking grant of regular bail - Money Laundering - Scheduled Offences - The court found that the principle of parity, while relevant, does not apply mechanically. The......
March 29, 2024 Case Laws Service Tax

Claim of Interest on Refund of pre-deposit - Rejection on the ground that the amount of interest on the refund claim as was already sanctioned to the appellant - The......
March 29, 2024 Case Laws Service Tax

Refund of Service Tax - Principles of unjust enrichment - The Appellate Tribunal reviewed a case where the appellant, a service provider, erroneously charged Service......
March 29, 2024 Case Laws Central Excise

Refund of duty paid in excess - Admitted tax or not - The Tribunal found that the amounts paid by the appellant were not part of self-assessment and were not reflected......
March 29, 2024 Case Laws Central Excise

Job-worker or manufacturer - Duty liability - The case revolved around the appellants' role as job workers in the manufacture of machine-made dipped matches, supplied......
March 29, 2024 Case Laws Central Excise

CENVAT Credit - The Department contended that since exemption was available under Notification No.17/2009 for these services, the appellant should have opted for the......
March 29, 2024 Circulars Customs

The Trade Notice issued by the Commissioner of Customs introduces significant procedural updates regarding the verification of Free Trade Agreement (FTA) certificates......
March 28, 2024 Case Laws Income Tax

The Tribunal meticulously analyzed each issue, heavily relying on precedent ITAT decisions and the specifics of the case presented. For the major contentious points,......
March 28, 2024 Notifications Income Tax

The Income-tax (Fifth Amendment) Rules, 2024, introduced through this notification, come into effect from April 1, 2024. The key amendment highlighted in the......
March 28, 2024 Circulars DGFT

The DGFT issued Public Notice No. 53/2023, notifying the procedure for General Authorization for Export of Information Security items (GAEIS) under Category 8A5 Part 2......
March 28, 2024 Circulars DGFT

The Public Notice No. 52/2023 issued by the DGFT introduces a procedure for General Authorization for Export of Telecommunication items (GAET) under SCOMET Category 8A5.....
March 28, 2024 Case Laws GST

Seeking grant of regular bail u/s 439 of CrPC - Offence punishable u/s 132(1)(i)(i) of GST Act - bogus purchasers - GST registration was either suspended or cancelled -.....
March 28, 2024 Case Laws GST

Seeking to revoke the cancellation of GST registration - The petitioner, a university, contended that despite fulfilling tax obligations and filing returns until a......
March 28, 2024 Case Laws GST

Validity Of Show cause notice - The case pertains to a dealer of woven fabrics and readymade garments challenging a tax demand order due to allegedly insufficient......
March 28, 2024 Case Laws GST

Validity of Tax demand - Non consideration of reply submitted by the petitioner / assessee - The High Court found merit in the petitioner's contentions. It quashed the......
March 28, 2024 Case Laws GST

Violation of Principles of natural justice - The High Court, upon examining the petition, found that the order-in-original passed by the Commissioner, CGST & Central......
March 28, 2024 Case Laws GST

Proper officer - Jurisdiction of Initiate investigation proceedings by the Central GST and State GST authorities simultaneously - cross-empowerment - The Court found......
March 28, 2024 Case Laws GST

Seeking refund of amount deposited - department coerced to deposit the tax amounts - The High court found the petitioner's claim of coercion unsubstantiated,......
March 28, 2024 Case Laws GST

Seeks to refund the GST - deposited against the non-migrated GST - The petitioner argued that they had only been using the migrated GST number and were surprised to......
March 28, 2024 Case Laws GST

Availment of wrongful credit - bonafide mistake - The High Court observed that the mistake made by the appellants was inadvertent, and despite the acknowledgment of the.....
March 28, 2024 Case Laws GST

In the case before the Calcutta High Court, the petitioner sought relief regarding the additional tax liabilities arising from government contracts, irrespective of......
March 28, 2024 Case Laws Income Tax

Validity of Charge memo issued to CIT(A) - The case involved a challenge to an order issued by the Central Administrative Tribunal, which had quashed a charge memo......
March 28, 2024 Case Laws Income Tax

Exemption from Pre-deposit - The petitioner argued that their request for exemption from pre-deposit was wrongly rejected, and they challenged the jurisdiction of......
March 28, 2024 Case Laws Income Tax

Validity of reopening of assessment - clandestine and unaccounted sales - The High Court reviewed a petition challenging the rejection of objections to a notice for......
March 28, 2024 Case Laws Income Tax

Revision u/s 263 - The Tribunal concluded that the assessing officer had conducted a reasonable inquiry into the relevant issues, and the assessment order was neither......
March 28, 2024 Case Laws Income Tax

Penalty u/s. 271(1)(c) - The Revenue argued that the assessee's actions constituted furnishing inaccurate particulars of income or concealing income. However, the High......
March 28, 2024 Case Laws Income Tax

Rectification of mistake u/s 154 - limited scrutiny of “Agricultural Income” - The High Court deliberated on the challenge to an Impugned Notice issued u/s 154 - It......
March 28, 2024 Case Laws Income Tax

The case involved challenges to the disallowance of expenses on repairs and maintenance and a donation to a trust. The appellant argued that both expenses were incurred.....
March 28, 2024 Case Laws Income Tax

Income taxable in India or not - Taxation of Technical Collaboration Fees @ 10% u/s. 9(1)(vii) r.w.s 115A(1)(b) - The Appellate Tribunal considered the arguments......
March 28, 2024 Case Laws Income Tax

Rejection of application for final approval u/s 80G(5)(iii) - The appellant, previously approved under Section 80G(5) of the Income Tax Act as a charitable institution,.....
March 28, 2024 Case Laws Income Tax

Rejection of approvals u/s 80G - approval application filed belatedly - The Tribunal noted that the CBDT had extended deadlines for filing applications for registration.....
March 28, 2024 Case Laws Income Tax

Transfer Pricing Adjustments - The Tribunal reaffirmed the primacy of the TNMM over CUP for benchmarking certain types of transactions, especially when comparable data......
March 28, 2024 Case Laws Income Tax

Validity of assessment order passed u/s 153C/143(3) against Settlement Commission order - The Tribunal found the reassessment to infringe upon the principles laid out by....
March 28, 2024 Case Laws Income Tax

Estimation of income - bogus purchases - The Tribunal addressed various issues, including the validity of the reopening of assessment, the genuineness of purchases,......
March 28, 2024 Case Laws Income Tax

Calculation of Capital Gain - Non-Resident - Applicability of section 144C - eligible assessee - The appellant contested the rejection of their valuation report and the.....
March 28, 2024 Case Laws Income Tax

TDS u/s 195 - payments made to its Non-Resident Telecom Operators (NTOs) for provision of bandwidth capacity and provision of interconnect services - The Tribunal......

1 ....139 140 141 142143144 145 146 147........ 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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