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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 7151 to 7200 of 9406 Records

1 ....140 141 142 143144145 146 147 148........ 189

March 28, 2024 Case Laws Customs

Smuggling - Gold, with Swiss markings - Contraband item - Validity of Seizure and Evidentiary Value of the Sworn Statement - The court found the seizure to be valid......
March 28, 2024 Case Laws Customs

Smuggling - Gold - baggage rules - The petitioners, a husband and wife, returned to India from the United States and were stopped by customs officials upon arrival. The.....
March 28, 2024 Case Laws Customs

Right of the Purchaser of confiscated vessel in an action - Direction to issue No Due Certificate (NDC) in relation to subject vessel MSV Safina Al-Miraz to the......
March 28, 2024 Case Laws Customs

Seeking review of order - error apparent on the face of record or not - The court acknowledged the existence of the amendment to Paragraph 9.3 of the Handbook of......
March 28, 2024 Case Laws Customs

Absolute confiscation of gold - The case involved the confiscation of gold by customs authorities from a jeweler, who contested the allegations of smuggling and illegal.....
March 28, 2024 Case Laws Customs

Intention and Compliance with Notification Conditions - Import and sale of Motor Spirit, commonly known as Petrol - Availing of a concessional rate of Countervailing......
March 28, 2024 Case Laws Customs

Classification of imported goods - Agricultural Reaper - Spare parts of Reaper - classifiable under CTH 84672900 and 84679900 respectively (Revenue) or under CTH......
March 28, 2024 Case Laws Customs

The Appellate Tribunal addressed multiple issues raised in the appeals concerning the classification of Rubber Processing Oil (RPO), enhancement of its imported value,......
March 28, 2024 Case Laws Customs

Classification of exported goods - Abrasive Mesh - The Tribunal observed that the lower authorities failed to address the Appellant's submissions adequately.......
March 28, 2024 Case Laws Customs

Levy of penalty - Misclassification - nature of imported goods as Dried Garlic or not - Regarding the classification of the goods, the Tribunal upheld the appellant's......
March 28, 2024 Case Laws Customs

Levy of penalty for delay in Submission of Documents - finalization of the provisional assessments - The Tribunal acknowledged the delay in document submission but noted....
March 28, 2024 Case Laws SEBI

Recovery proceedings by SEBI - Maintainability of provisions of IBC over the provisions of the SEBI Act - The High Court affirmed the decision of the Single Judge,......
March 28, 2024 Case Laws Insolvency and Bankruptcy

Liquidation of the Corporate Debtor - The right of the appellant to propose a revised resolution plan - The judgment highlights the NCLAT's approach to balancing the......
March 28, 2024 Case Laws Service Tax

SVLDRS - Rejection of the Petitioner’s Application filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Despite repeated directives from the court, the......
March 28, 2024 Case Laws Service Tax

Export of service - “intermediary service” or not - service rendered by the appellant to overseas universities/colleges - The Tribunal found that the appellant's......
March 28, 2024 Case Laws Indian Laws

Time Limitation - Curable Defect - Electronic Filing Compliance - Procedural Compliances vs. Substantive Rights: - The High Court found that the petitioners complied......
March 28, 2024 Notifications DGFT

The notification introduces amendments to Para 10.08 of Chapter 10 of FTP 2023, outlining two significant provisions: (1) General Authorization for Export of......
March 28, 2024 Notifications Income Tax

Notification No. 36/2024 grants tax exemption to the National Mission for Clean Ganga (NMCG) for specified incomes, including grants-in-aid and interest earned on bank......
March 27, 2024 Notifications Customs

Notification No. 24/2024 - Customs (N.T.), supersedes the previous Notification No. 18/2024-Customs(N.T.) and determines the rates of exchange of foreign currencies......
March 27, 2024 Circulars Income Tax

The clarification addresses a crucial issue concerning the interpretation and application of section 44AE of the Income Tax Act. By providing clarity on the calculation.....
March 27, 2024 Circulars GST - States

Rectification of assessment orders u/s 161 of DGST / GST Act, 2017 - The latest instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi,......
March 27, 2024 Circulars GST - States

Rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST GST Act, 2017. - The instruction issued by the Department of......
March 27, 2024 Circulars Customs

The Instruction No. 06/2024-Customs issued by CBIC addresses the need to enhance preventive vigilance during elections. It emphasizes coordination among law enforcement.....
March 27, 2024 Circulars Customs

Disposal of Export goods brought into Customs area but neither exported nor taken back to town. - The Trade Notice issued by the Commissioner of Customs (General)......
March 27, 2024 Circulars SEBI

SEBI introduced a beta version of the T+0 rolling settlement cycle on an optional basis alongside the existing T+1 settlement cycle in the equity cash market. The......
March 27, 2024 Notifications Income Tax

Notification No. 35/2024, issued by the Central Board of Direct Taxes (CBDT), specifies the 'Principal Secretary, Planning Department, Government of Uttar Pradesh' for......
March 27, 2024 Notifications DGFT

The Directorate General of Foreign Trade (DGFT) in India has issued Notification No. 81/2023, amending the export policy of onions. The amendment extends the prohibition....
March 27, 2024 Notifications DGFT

The DGFT issued Notification No. 80/2023, amending the policy condition for the export of crude oil under HS Code 2709 00 10. The amendment exempts AMI (ADNOC Marketing.....
March 27, 2024 Case Laws GST

Mismatch in ITC Reporting - Non-payment of Tax on Director's Remuneration - The High Court found that the order failed to consider crucial submissions made by the......
March 27, 2024 Case Laws GST

Violation of principles of natural justice - validity of assessment order - The High Court acknowledged that the petitioner was not heard before the impugned order was......
March 27, 2024 Case Laws GST

Challenged the order of cancellation of registration - appeal preferred was dismissed on the ground of limitation - The High Court allowed the writ petition, setting......
March 27, 2024 Case Laws GST

Time Limitation - issuing a notice after the detention - The High Court noted that the actions of the tax authority did not align with the prescribed timeline outlined......
March 27, 2024 Case Laws GST

Cancellation of GST registration of the petitioner - The petitioner, a company providing technical consultancy services, had its GST registration cancelled due to......
March 27, 2024 Case Laws GST

Release of goods in terms of the provision of Section 129(1)(a) of the GST / UPGST Act 2017 - SCN issued to the petitioner in its capacity as the consignee - The High......
March 27, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - The High Court observed that the reasons provided by the Assessing Officer for reopening the assessment did not establish a live link......
March 27, 2024 Case Laws Income Tax

Determination of long term capital gain u/s 50C - The Tribunal observed that the part payment of consideration was received by the assessee prior to the execution of the....
March 27, 2024 Case Laws Income Tax

Disallowance of interest - Loans advanced to sister concerns - The Tribunal noted that the Assessee had not appealed against the partial relief granted by the learned......
March 27, 2024 Case Laws Income Tax

Addition u/s 68 - Bogus LTCG - Penny stock transactions - The Tribunal found that the assessee had provided sufficient documentary evidence supporting the genuineness of....
March 27, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - Reasons to believe - The ITAT thoroughly examined the reasons recorded by the AO for re-opening the assessment and found that there was....
March 27, 2024 Case Laws Income Tax

Revision u/s 263 - another possible view of the matter - The appellant challenged the jurisdiction of the PCIT, arguing that the original assessment order by the AO was.....
March 27, 2024 Case Laws Income Tax

Addition u/s 69A - unexplained cash deposits in the bank account - onus to prove - The Tribunal noted that the appellant had provided evidence to support the source of......
March 27, 2024 Case Laws Income Tax

Addition u/s 40A(2)(b) - Allegation of excessive and unreasonable salary paid to the relative of partner - The assessing officer questioned the legitimacy of this......
March 27, 2024 Case Laws Income Tax

Income from other sources - Deduction of interest expenditure - direction of the CIT – A in restricting the deduction to the extent of income earned of term deposit -......
March 27, 2024 Case Laws Income Tax

Addition u/s 68 - bogus share transactions - as alleged transactions in shares, “penny stock” are fraudulent and accommodation entries - The Appellate Tribunal noted......
March 27, 2024 Case Laws Income Tax

Framing assessment u/s 143(3) without serving notices at the registered e-mail address - changing of the e-mail id - The ITAT found that the appellant had not......
March 27, 2024 Case Laws Benami Property

Benami transaction - Validity of summons issued u/s 19 and the provisional order of attachment - The court found no ex facie erroneous assumption of jurisdiction by the.....
March 27, 2024 Case Laws Customs

Seeking benefit of Merchandise Exports from India Scheme (MEIS) - submission of online declaration indicating that it would not avail the benefits of MEIS - The judgment....
March 27, 2024 Case Laws Customs

Classification of imported goods - Electronic Control Unit (ECU) - The CESTAT concluded that ECUs do not qualify as "Electronic automatic regulators" under Chapter 90......
March 27, 2024 Case Laws Companies Law

Oppression and Mismanagement - Allegations of financial mismanagement and irregularities by the promoters/directors - The High court acknowledged that despite the......
March 27, 2024 Case Laws SEBI

Jurisdiction/Validity of show-cause notice issued u/s 11(1), 11(2)(b), 11(4) and 11(B) of SEBI Act - The petitioner alleges that the notice is identical to a previously.....

1 ....140 141 142 143144145 146 147 148........ 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

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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...

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