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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 7351 to 7400 of 9406 Records

1 ....144 145 146 147148149 150 151 152........ 189

March 21, 2024 Case Laws Income Tax

TP Adjustment - bilateral Advance Pricing Agreement (APA) between India and the USA - modified return of income - The ITAT found merit in the assessee's argument......
March 21, 2024 Case Laws Income Tax

Approval u/s 80G(5)(iii) - time limit - The ITAT highlighted the distinction between applications for renewal and fresh registration, as well as the prescribed time......
March 21, 2024 Case Laws Income Tax

Levy of Penalty u/s. 271(1)(c) - The ITAT ruled that since there was no variation between the returned and assessed income, there was no concealment of income by the......
March 21, 2024 Case Laws Income Tax

Levy of Penalty u/s. 271B for failure to get accounts audited u/s 44AB - The ITAT held that once a penalty has been levied under Section 271A for non-maintenance of......
March 21, 2024 Case Laws Customs

Seeking rectification of an alleged mistake - question of jurisdiction of this tribunal - error apparent on the face of record or not - The Tribunal rejected the......
March 21, 2024 Case Laws Customs

Recovery of duty foregone - non-fulfillment of export obligation - non-installation of the capital goods and consequent non-fulfilment of post-importation condition -......
March 21, 2024 Case Laws Customs

Classification of goods - Import of Nutrition/Dietary Supplements - Levy of IGST @18% or 28% on Import - The tribunal noted that the Revenue argued for the......
March 21, 2024 Case Laws Customs

Classification of imported goods - defatted coconut - to be classified under CTH 08011990 or under CTH 23065020? - The Tribunal considered various test reports and......
March 21, 2024 Case Laws Customs

Valuation of imported goods - Cement Carrier ship - The Tribunal accepted the value assessed by the Chartered Engineer at Rs. 27 Crores, overturning the adjudicating......
March 21, 2024 Case Laws Customs

Valuation of imported goods - Unwrought / Unrefined Zinc - enhancement of value - rejection of transaction value - The importer declared the goods as......
March 21, 2024 Case Laws Customs

Smuggling - Betel Nuts - foreign origin goods - town seizure - notified item or not - onus to prove - The CESTAT recognized that betel nuts were not notified items under....
March 21, 2024 Case Laws Insolvency and Bankruptcy

Validity of declaring of the respondent as a Secured Creditor - retention of shares held as security - The primary grievance of the petitioner was that the National......
March 21, 2024 Case Laws Insolvency and Bankruptcy

Rejection of transfer application - proceedings were initiated by the Financial Creditor under Section 7 which proceedings were initially admitted and the application to....
March 21, 2024 Case Laws Insolvency and Bankruptcy

Liability to contribute towards Liquidation Process Costs - scope of Financial Institution - The Tribunal found that the appellant, having invested a significant sum by.....
March 21, 2024 Case Laws Insolvency and Bankruptcy

Admission of section 7 application - financial debt owed by the Corporate Debtor or not - Home Buyers - The application was filed by respondents, who were allottees in a....
March 21, 2024 Case Laws Insolvency and Bankruptcy

Seeking impleadment of Successful Auction Purchaser/Appellant as one of the Respondents - The NCLAT found that non-impleadment of the successful auction purchaser was......
March 21, 2024 Case Laws Money Laundering

Money Laundering - scheduled offences - cognizance of offence - The High court concluded that the allegations did not meet the necessary elements to constitute an......
March 21, 2024 Case Laws Service Tax

SVLDRS - Recovery of arrears of tax in terms of Section 124(1)(c) of the Sabka Vishwas (Legacy Dispute Resolution Scheme Rules, 2019 in the Finance Act, 2019 -......
March 21, 2024 Case Laws Service Tax

Refund of CENVAT credit - The Tribunal observed that the refund claims were filed within the specified time frame after the introduction of the GST regime. It noted the.....
March 21, 2024 Case Laws Central Excise

Refund claim - amount was paid in GST era under Reverse Charge Mechanism - The Tribunal relied on Section 142(8)(a) of the CGST Act, 2017, which states that if any......
March 21, 2024 Case Laws Indian Laws

Appointment of Sole Arbitrator to adjudicate the dispute between the parties to the present lis - interpretation of the terms of the contract between the parties - The......
March 21, 2024 Case Laws Indian Laws

Framing of charges - Owning of assets disproportionate to known sources of income - Prevention of Corruption Act, 1988 - Case against the Additional Chief Architect in......
March 21, 2024 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability of directors - After considering the submissions of both parties, the court found that the impugned orders suffered from......
March 21, 2024 Case Laws Indian Laws

Dishonour of Cheque - seeking leave of the Court to summon bank officials - The court found that the reason for dishonor of the cheques was 'payment stopped by the......
March 21, 2024 Case Laws Indian Laws

Levy of stamp duty on schemes of amalgamation or restructuring - The High court found that orders of the court sanctioning amalgamation/restructuring, along with the......
March 20, 2024 Circulars Customs

The recent Public Notice No. 04/2024, in line with Notification No.32/2023-Customs and Circular No. 11/2023-Customs, introduces an Amnesty Scheme for a one-time......
March 20, 2024 Circulars Customs

The Customs Trade Notice No. 13/2024 addresses the issue of non-realization of export proceeds by certain entities listed as defaulters. These entities have been served.....
March 20, 2024 Circulars SEBI

The circular reflects SEBI's ongoing efforts to streamline KYC processes in the securities market by leveraging Aadhaar-based e-KYC authentication services. By allowing.....
March 20, 2024 Circulars DGFT

Changes in origin declaration for Self-Certification under UK Developing Countries Trading Scheme (DCTS) - Trade Notice No. 39/2023-24 highlights the transition from GSP....
March 20, 2024 Notifications Income Tax

The corrigendum to earlier notification modifies clause E of the earlier notification, particularly regarding disclosures required in Form 3D under the Micro, Small and.....
March 20, 2024 Circulars Customs

The recently issued Instruction No. 05/2024-Customs addresses the prohibition on the import of certain ferocious breeds of dogs. These breeds, identified as posing a......
March 20, 2024 Circulars Customs

The Trade Notice issued for waiver of charges for the late filing of Bill of Entry at Jawaharlal Nehru Custom House. It supersedes previous standing orders and public......
March 20, 2024 Circulars Customs

The recent Trade Notice No. 10/2024 addresses a crucial issue concerning the refund of Integrated Goods and Services Tax (IGST) on the export of certain tobacco products....
March 20, 2024 Notifications Income Tax

The notification, issued by the Ministry of Finance, pertains to the modification of the Convention between the Government of India and the Kingdom of Spain for the......
March 20, 2024 Notifications DGFT

The DGFT has issued Notification No. 79/2023, dated March 18, 2024. The principal amendment extends the import of Urea (agricultural grade) through Indian Potash Limited....
March 20, 2024 Case Laws GST

Validity of assessment order - mismatch between the GSTR 3B returns filed by the petitioner and the auto-populated GSTR 2A returns - The High court acknowledged the......
March 20, 2024 Case Laws GST

Validity of Assessment / Demand Order - The High court found that the assessment order was flawed due to non-application of mind by the assessing officer. - The......
March 20, 2024 Case Laws GST

Defective SCN - The High court observed that the show cause notice lacked clarity regarding the grounds of alleged violation and did not contain essential details such......
March 20, 2024 Case Laws GST

Intent to evade tax or not - Challenged the physical inspection and verification report - Penalty - detention on the ground that address of the consigner not found......
March 20, 2024 Case Laws GST

Validity of provisional attachment of the Petitioner’s bank account - Despite the petitioner's contentions, the High court determined that substantial material existed......
March 20, 2024 Case Laws GST

Breach of principles of natural justice and lack of jurisdiction - Excessive tax demand as a condition for remand - time lag of about two months between the show cause......
March 20, 2024 Case Laws GST

Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The court acknowledges the statutory provision cited by the petitioner,......
March 20, 2024 Case Laws GST

Rejection of appeal filled u/s 107 on the ground of delay - Cancellation of GST registration - The court noted that while the petitioner disputed the delay, the......
March 20, 2024 Case Laws GST

Cancellation of registration certificates - Non-furnishing of GST returns due to COVID - The High Court interpreted Rule 22 of the CGST Rules, 2017, particularly the......
March 20, 2024 Case Laws GST

Challenged the Ruling pronounced by AAR - Nature of activities as per the EPC Contract - The AAAR concluded that the services provided by the appellant, involving the......
March 20, 2024 Case Laws Income Tax

Validity of reopening of assessment - Time limit for issuing notice - The High Court observed that the proviso to Section 149 was analyzed, concluding that it applied to....
March 20, 2024 Case Laws Income Tax

Validity of Reopening of assessment - tangible materials - petitioner had failed to deduct withholding tax on the assumption that the AAR would issue a favourable ruling....
March 20, 2024 Case Laws Income Tax

Validity of Reopening of assessment - proceedings drawn u/s 148A commenced by the local jurisdictional officer - non adherence to procedure of faceless regime for the......
March 20, 2024 Case Laws Income Tax

Allowable expenditure u/s 37(1) - addition relating to form fees which was deposited for obtaining the wine shop through government - non-accepting the theory of......
March 20, 2024 Case Laws Income Tax

Validity of Revision u/s 263 - The tribunal held that the exercise of the second revision jurisdiction by the PCIT on the same issue was not justified. It noted that the....

1 ....144 145 146 147148149 150 151 152........ 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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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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