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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 7701 to 7750 of 9406 Records

1 ....151 152 153 154155156 157 158 159........ 189

March 11, 2024 Case Laws Customs

Confiscation of goods and levy of penalty - Import of Pair of Shoes - mis-declaration/suppression in the import documents - Non-compliance of the provisions of the IPR......
March 11, 2024 Case Laws Customs

Impleading of the Jurisdictional Commissioner as another respondent alongwith Commissioner (Adjudication) - The Tribunal examined Rule 12 of the CESTAT Procedure Rules,.....
March 11, 2024 Case Laws Customs

Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of......
March 11, 2024 Case Laws Customs

Levy of Penalty on Customs Broker - pre-condition to restore the license - The case revolves around a Customs Broker who handled the clearance of household goods without....
March 11, 2024 Case Laws Customs

Seeking amendment in the bills of entry - Refund of customs duty wrongly paid - The appellant imported Fitbit Wearable Devices and sought a refund after realizing......
March 11, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Unsecured Financial Creditor or not - Non-registration of charge before the Registrar of Companies - the mortgaged property, will form part of the Liquidation......
March 11, 2024 Case Laws Service Tax

Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible......
March 11, 2024 Case Laws Central Excise

Demand of interest under Section 11AB of the Central Excise Act, 1944 by invoking extended period of limitation - Interest on duty paid on supplementary invoices - The......
March 11, 2024 Case Laws VAT and Sales Tax

Validity of assessment orders - Allegation that freight not reported and goods sold with under value - The court finds that the assessing officer's determination of......
March 11, 2024 Case Laws Indian Laws

Market fee/mandi shulk - Whether ghee is a product of livestock - The majority opinion of the Full Bench of the Andhra Pradesh High Court upheld the validity of the 1994....
March 11, 2024 Case Laws Indian Laws

Criminal breach of trust - loan and its repayment - dishonest intention or not - proceeding under Section 138 of the N.I. Act is pending for dishonor of cheque -......
March 11, 2024 Case Laws Indian Laws

Dishonour of Cheque - The petitioner challenged the dismissal of his application for summoning records/documents for cross-examination purposes. - The High Court......
March 9, 2024 Case Laws Income Tax

Disallowance of interest expenses incurred for non-business purposes - The ITAT found that the interest expenditure claimed by the assessee was allowable due to the......
March 9, 2024 Case Laws Income Tax

Validity of the order of ITAT deleting the various additions made by the AO - The appellant, Revenue, contested various additions made by the Assessing Officer,......
March 9, 2024 Case Laws Income Tax

Substantial question of law to be made u/s 260A - prerequisite of admission of the appeal before the High court - The ITAT hold that the assessee had correctly offered......
March 9, 2024 Case Laws Income Tax

Validity of reopening of assessment - period of limitation to issue notice - validity of a notice issued under Section 148/148A - scope of Taxation and other laws......
March 9, 2024 Case Laws Income Tax

Disallowance u/s 14A - disallowance of administrative expenditure to arrive at average total asset for computing disallowance as per formula prescribed by Rule 8D on the....
March 9, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - initiating notice u/s 148A(b) - alleged information received from DDIT (Inv.), Mumbai that the petitioner opted accommodation entries -....
March 9, 2024 Case Laws Income Tax

Levy of penalty u/s 271B - Sufficient / reasonable cause for the delay in filing the tax audit report. - The appellant argued that the delay was due to the late receipt.....
March 9, 2024 Case Laws Income Tax

Addition on account of diamond set received as gift by the appellant - The CIT(A) accepted the appellant's submission that the diamond set was indeed gifted by his late.....
March 9, 2024 Case Laws Income Tax

Penalty u/s 271B - assessee had failed to get his account audited u/s 44AB - The assessee explained that the delay in furnishing the Audit Report was due to the death of....
March 9, 2024 Case Laws Income Tax

Assessment u/s 153C - Addition u/s 69A - Certain incriminating documents/information contained in the seized material pertained to the assessee, the proprietor found......
March 9, 2024 Case Laws Income Tax

Exemption u/s. 11(1)(d) - contributions received from students towards development and welfare funds of the school - voluntary contribution or otherwise - The ITAT......
March 9, 2024 Case Laws Income Tax

Rectification u/s. 154 - claim of the assessee that the CPC, Bengaluru in the intimation issued u/s. 143(1) had wrongly taken its income under the head "Profit and gains....
March 9, 2024 Case Laws Income Tax

Levy of penalty u/s 271B - failure to get accounts audited in terms of provisions of section 44AB - Determination of turnover in the context of a share broker's income -....
March 9, 2024 Case Laws Income Tax

Addition u/s 68 - onus prove - non-compliance by the lender - Treating the loan transaction as a mere accommodation entry - The Tribunal observed that loose paper found.....
March 9, 2024 Case Laws Income Tax

Revision u/s 263 - successor PCIT / CIT did not agree with his predecessor - second revision order - assessment has been set aside or de novo assessment - sending of the....
March 9, 2024 Case Laws Income Tax

Unexplained cash credit u/s 68 - Bogus capital introduced by the partners of the assessee-firm - as per CIT(A) Agriculture income shown by the partners was highly......
March 9, 2024 Case Laws Customs

Maintainability of Refund claim - Order of assessment was not challenged - the Tribunal upheld the department's action, stating that customs duty is to be charged based.....
March 9, 2024 Case Laws Customs

Levy of penalty - Smuggling of Gold - seizure - Commissioner (Appels) set aside the penalty - The Tribunal found insufficient evidence to establish the Respondents......
March 9, 2024 Case Laws Customs

Penalty on daily wager - confiscation of the seized Gold - The appellant was apprehended by customs officers while carrying two pieces of gold bars without possessing......
March 9, 2024 Case Laws Customs

Seizure of Gold Bars - Confiscation - Penalty u/s 112(b) - The case involves the interception of the Appellant carrying 17 pieces of gold of foreign origin in Kolkata.......
March 9, 2024 Case Laws Customs

Mandatory penalty u/s 114A of the Customs Act, 1962 not imposed - imported goods as “Polyester Bed Sheet”- mis-classified the impugned goods - The case involves a......
March 9, 2024 Case Laws Customs

condonation of delay in filing appeal before the Commissioner of Customs (Appeals) - time limit prescribed u/s 149 - The appellant's appeal challenging the rejection of.....
March 9, 2024 Case Laws Customs

Smuggling of gold - Imposition of penalties u/s 112 - The appellants were intercepted along with their luggage, which was found to contain smuggled gold bars. However,......
March 9, 2024 Case Laws Insolvency and Bankruptcy

Prayer for condonation of delay in filing the Appeal - Dismissal of section 9 application - The NCLAT observed that the NCLT order clearly indicated the dates of hearing....
March 9, 2024 Case Laws Service Tax

Inordinate delay in adjudication of show cause notices (SCN) - The petitioner, a steamer agent, challenged show cause notices issued by the Service Tax Commissionerate......
March 9, 2024 Case Laws Service Tax

Classification of service - Manpower Recruitment - Activity of deputing certain manpower for undertaking activities such as preparing and planning for melting, doing......
March 9, 2024 Case Laws Service Tax

Levy of service tax on advances received from customers - The Revenue alleged that the advances were taxable, but the appellant argued otherwise, citing a lack of......
March 9, 2024 Case Laws Service Tax

Refund of the Service Tax paid - The case involves the Appellant's claim for a refund of Service Tax paid under a lease agreement, contending that the service provided......
March 9, 2024 Case Laws Central Excise

Area Based Exemption - The appellant, engaged in the manufacture of pharmaceutical products in Sikkim, applied for a special rate of value addition at 73.5% for FY......
March 9, 2024 Case Laws Indian Laws

Dishonour of Cheque - acquittal of accused - The trial court's failure to record the accused's statement under Section 342 of J&K Cr.P.C. did not render the trial......
March 9, 2024 Case Laws Indian Laws

Dishonour of Cheque - Seeking setting aside of summoning order - vicarious liability on partner of a firm - The name of the petitioner is conspicuously not mentioned as.....
March 9, 2024 Case Laws Indian Laws

Declaration of bodies corporate, their promoters and directors, as “wilful defaulters” - Lack of transparency and due process in the Union Bank's procedure for declaring....
March 9, 2024 Case Laws Indian Laws

Disciplinary proceeding against the govt officer - Punishment of withholding of 10% of monthly pension for a period of three years - misconduct - failure to maintain......
March 8, 2024 Notifications Income Tax

CBDT notifies that, no tax shall be deducted for certain payments made by payers to units in International Financial Services Centres (IFSC), as detailed in the provided....
March 8, 2024 Notifications Customs

CBIC updated rates of exchange for converting various foreign currencies into Indian currency (and vice versa), For Imported Goods and For Export Goods, effective from March 8, 2024
March 8, 2024 Notifications Customs

The CBIC announces the removal of Valayankulam Village, Madurai from the list of Inland Container Depots, which was previously designated for unloading imported goods......
March 8, 2024 Circulars Income Tax

Ex-post facto extension of due date for filing Form No. 26QE for TDS u/s 194S - CBD issued a circular extending the due date for filing Form No. 26QE, related to tax......
March 8, 2024 Circulars Customs

CBIC issues instruction, detailing the designation of specific officers for certifying commercial imports of premium frozen duck meat into India, following Customs and......

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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H: Goods matched documents like e-way bill and invoices; detention order ...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

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