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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 7751 to 7800 of 9406 Records

1 ....152 153 154 155156157 158 159 160........ 189

March 8, 2024 Circulars Customs

Special drive announced for the cancellation of Bond/Bank Guarantee for EPCG/DEEC Licence Holders upon submission of EODC/Redemption Letters issued by DGFT Authorities......
March 8, 2024 Case Laws GST

Violation of principles of natural justice - Seeking proportionate refund of cess i.e., cess paid on coal which was utilized in zero-rated supplies - The High Court......
March 8, 2024 Case Laws GST

Opportunity for extension for filing response to the show cause denied = Recovery of Tax Dues - Consideration for rejection of an application for extension was that more....
March 8, 2024 Case Laws GST

Refund of ocean freight paid under protest - unconstitutional levy or not - The respondent's argument that refund claims based on unconstitutional levies should be......
March 8, 2024 Case Laws GST

Maintainability of two parallel proceedings in respect of the same period, 2017-2018 - Parallel proceedings for the same period under both SGST and CGST Acts - Section 6....
March 8, 2024 Case Laws Income Tax

Levy of tax on income derived from sale of saplings - Charging Section 3 of the Bengal Agricultural Income Tax Act, 1944 - The High Court held that Saplings are not......
March 8, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - Non-disclosure of the cost of purchase of penny shares - The High Court noted that To our query as to whether there was any evidence......
March 8, 2024 Case Laws Income Tax

Validity of Proceedings u/s 144C - Eligible assessee - Original ITR filed declaring the status as "Resident" - In the revised ITR the status declared as "Non-Resident" -....
March 8, 2024 Case Laws Income Tax

Revision u/s 263 - applicability of section 56(2)(x) - assessee acquired leasehold/freehold land and building from the BDMC - The ITAT found that the revisionary......
March 8, 2024 Case Laws Income Tax

Addition u/s 69A - unexplained cash deposits in the saving bank - The tribunal found the orders of the Revenue authorities to be arbitrary, with a failure to consider......
March 8, 2024 Case Laws Income Tax

Exemption u/s 11 - application filed by the assessee in Form No.10AB for registration u/s 12AB rejected finding that the objects of the assessee were for the benefit of.....
March 8, 2024 Case Laws Income Tax

MAT computation u/s 115JB - whether the receipt on account of surrender of gift of shares is per se a capital receipt or a revenue receipt? - The tribunal ruled that the....
March 8, 2024 Case Laws Income Tax

Limitation Period for issuance of notice u/s 143(2) - Scrutiny Assessment - Relevant date - after filing of the return of income, defect notice u/s 139(9) had been sent.....
March 8, 2024 Case Laws Customs

Delay in finalization of Provisional Assessment - The mandatory Pre-SCN consultation as mandated under proviso to Section 28(1)(a) of the Customs Act, 1962 read with......
March 8, 2024 Case Laws Customs

Liability to collect Terminal Handling Charges (THC) - Validity of Public Notice issued by the Commissioner to direct AEO and DPD clients to pay Terminal Handling......
March 8, 2024 Case Laws Customs

Challenging the legality and validity of the seizure memo - mis-classification - imported Ethanol Absolute assessed as “Laboratory Chemical” under Customs Tariff Heading....
March 8, 2024 Case Laws Customs

Imposition of Penalty - Delay in filing the bill of entry - EPCG Licence - the court found that there was no justification for imposing the penalty of Rs. 12,15,000/- as....
March 8, 2024 Case Laws Customs

Classification of goods based on use - Goods imported ground glass described as ‘BIOMIN F-Ground Glass (Fluoro Calcium Phospho-Silicate)’ and ‘BIOMIN C-Glass (Chloro......
March 8, 2024 Case Laws Customs

100% EOU - Debonding - Demand of differential duty - Penalty - EXIM policy - switching over from 100% EOU Scheme to the EPCG Scheme - - The Tribunal found that the......
March 8, 2024 Case Laws Customs

Extended Period of limitation u/s 28 - Demand duty - confiscation - penalty - ab initio cancellation of the scrip - Forged Shipping Bills - The CESTAT held that the......
March 8, 2024 Case Laws Customs

Classification of goods - Goods imported as “Nut tie Bar, Screw, Screw Tip, Locking ring, etc.” from China - the CESTAT noted that the appellant's claim that the......
March 8, 2024 Case Laws Customs

Classification of goods - benefit of exemption - Import of Flexi tanks - containers of durable nature - The CESTAT observed that the term 'durable' encompasses the......
March 8, 2024 Case Laws Customs

Demand duty - Allegation of import Portland Pozzolana Cement without payment of customs duty - No evidence for actual import of the goods - The CESTAT held that the......
March 8, 2024 Case Laws Customs

Country of origin of copper cathodes - mis-declared the country of origin (COO) of goods as Zambia instead of Iran - False/ fabricated/ un authentic COO Certificate -......
March 8, 2024 Case Laws Money Laundering

Petition for grant of Bail - The court held that the petitioner failed to meet the twin conditions mandated under Section 45 of the PMLA, emphasizing the severity of the....
March 8, 2024 Case Laws Service Tax

Condonation of delay in filing of the appeal by the appellants before the Commissioner (Appeal) - The appellants argued that there were genuine and reasonable causes for....
March 8, 2024 Case Laws Service Tax

Levy of service tax - row houses constructed in a gated community - scope of residential complex - The Revenue contended that the activities of the respondent constitute....
March 8, 2024 Case Laws Service Tax

Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located......
March 8, 2024 Case Laws Service Tax

Levy of service tax - affiliation fees collected by the appellant is towards rendering of service - The Tribunal noted the decision of the Karnataka High Court, which......
March 8, 2024 Case Laws Central Excise

Valuation - treatment of the trade discount as additional consideration - The Tribunal noted that the transaction value should be determined based on commercial......
March 8, 2024 Case Laws Service Tax

Liability of service tax under Reverse charge mechanism (RCM) - Import of services or not - Commissioning and Installation activity was carried out by the independent......
March 7, 2024 Circulars SEBI

The SEBI circular dated March 5, 2024, updates the list of goods under the SCRA, 1956, with the inclusion of thirteen new goods and alloys for five metals, expanding the....
March 7, 2024 Notifications Customs

CBIC issues notification to makes amendments to the notification No. 50/2017-Customs to reduce the BCD on imports of meat and edible offal, of ducks, frozen, subject to.....
March 7, 2024 Notifications Customs

CBIC revises tariff values for various goods, including crude palm oil, RBD palm oil, crude soybean oil, and brass scrap, among others, with the changes taking effect......
March 7, 2024 Notifications DGFT

The DGFT announces an amendment to the import policy conditions for Duck Meat under ITC (HS) 2022, Schedule–I (Import Policy), specifying that the import of Premium Duck....
March 7, 2024 Notifications DGFT

DGFT issues a notification which amends the Import Policy for Raw Petroleum Coke (RPC) and Calcined Petroleum Coke (CPC) under Chapter 27 of the ITC (HS), 2022,......
March 7, 2024 Case Laws GST

Levy of penalty - document/invoice number has wrongly been mentioned in the e-way bill - no intent to evade tax - The court concludes that the penalty imposition in this....
March 7, 2024 Case Laws GST

Refund of unutilized Input Tax Credit - Seeking withdrawal of the deficiency memos - The High Court observed that Section 54(8)(b) allows the refundable amount to be......
March 7, 2024 Case Laws GST

Refund of IGST paid on goods exported - claim of higher duty drawback - The court found merit in the petitioner's contentions regarding entitlement to the refund of IGST....
March 7, 2024 Case Laws GST

Cancellation of GST registration of the Petitioner with retrospective effect - The High court underscores the need for the proper officer to justify retrospective......
March 7, 2024 Case Laws GST

Violation of principles of natural justice - petitioner was not provided with an adequate opportunity to defend SCN - The Delhi High Court ruled in favor of the......
March 7, 2024 Case Laws GST

Eligibility for tax exemption under GST Act - mixed supply - ticket charges collected in relation to an Agricultural exhibition - The Advance ruling authority concluded.....
March 7, 2024 Case Laws GST

Exemption from GST - Educational institute or not - Seeking clarification as to whether the educational courses which are conducted by the 'Additional Skill Acquisition.....
March 7, 2024 Case Laws GST

Blocking of credit - Reversal of Input Tax Credit - services supplied by Larsen and Toubro Ltd in connection with the construction of runway and passenger terminal......
March 7, 2024 Case Laws GST

Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff......
March 7, 2024 Case Laws Income Tax

Validity of assessment order passed u/s 144C - due to oversight/inadvertence Petitioner did not inform the AO within 30 days period prescribed under Sub-section (2) of......
March 7, 2024 Case Laws Income Tax

Reopening of assessment - as alleged Petitioner was a beneficiary of accommodation entries - Notices under Section 148A(b) were issued, alleging escaped income, followed....
March 7, 2024 Case Laws Income Tax

Exemption u/s 10(10AA) - exemption from income tax from the leave encashment amount at the time of retirement of the employees other than government employees - as......
March 7, 2024 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - External Development Charges(EDC) paid to HUDA without deduction of tax at source - TDS on EDC u/s 194C/194I - The tribunal concluded that......
March 7, 2024 Case Laws Income Tax

Income deemed to accrue or arise in India - addition on account of LTCG to be taxed u/s 112 - Scope of holding Tax Residency Certificate of Mauritius (TRC) - The......

1 ....152 153 154 155156157 158 159 160........ 189

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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: assessment order

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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