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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 8701 to 8750 of 9406 Records

1 ....171 172 173 174175176 177 178 179........ 189

February 1, 2024 News Indian Laws

Union Budget 2024 (Interim) + FINANCE Bill, 2024
February 1, 2024 Notes GST

The Expansion of Input Service Distributor's Role: Finance Bill, 2024 Insights:
February 1, 2024 Case Laws GST

Supply of Services - activity of holding of shares of subsidiary company by holding company - During the proceedings, the Central and State Governments issued......
February 1, 2024 Case Laws GST

Demand of interest u/s 50 - Seeking benefit of amendments to Section 50 as the amendment was done retrospectively by the Finance Acts of 2019 and 2021. - The High court.....
February 1, 2024 Case Laws GST

Amendment of form GSTR-1 - The High court, after considering the submissions and precedents, agreed with the petitioner. It noted that the GST laws should allow for the.....
February 1, 2024 Case Laws GST

Refund of IGST - Ocean Freight - The High court acknowledged that the Supreme Court judgment was applicable to the petitioner's case. It observed that the IGST levied on....
February 1, 2024 Case Laws GST

Cancellation of the petitioner's GSTN Registration - The petitioner claimed that due to their accountant's ill-health, GST returns were not filed in time. - The High......
February 1, 2024 Case Laws Income Tax

Validity of TPO order u/s 92CA - Period of limitation u/s 153(3) - The High court found the final order of assessment dated 13 February 2023 was indeed passed beyond the....
February 1, 2024 Case Laws Income Tax

Validity of reopening of assessment - Re-opening notice u/s 148A(d) - personal hearing refused - the High court concluded that Section 148A(b) does not mandate a......
February 1, 2024 Case Laws Income Tax

Validity of reopening of assessment - Enquiry to be conducted before issuance of a notice by the AO u/s 148A(a) - The High court found that conducting an inquiry before.....
February 1, 2024 Case Laws Income Tax

Validity of orders passed u/s 147 r.w.s.144B and notice u/s 221 (1) - The High court held that the assessment orders were passed in a hurry to avoid the lapsing of the......
February 1, 2024 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - The Tribunal found that the assessee, a trust, was engaged in charitable activities under Section 11 of the Income Tax....
February 1, 2024 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective notice u/s 274 - non specification of clear charge - the Tribunal held that that the penalty imposed by the A.O is not valid due to the....
February 1, 2024 Case Laws Income Tax

Denial of Approval u/s 80G - The Assessee's argument that donations were required for non-recurring expenses related to construction was not supported by evidence.......
February 1, 2024 Case Laws Income Tax

Validity of Assessment u/s 153A - This absence of incriminating material played a pivotal role in the decision. Citing the precedent established by the Hon’ble Supreme......
February 1, 2024 Case Laws Income Tax

Deduction u/s 80-IA - non-filing of Form 10CCB before due date specified in section 44AB - The tribunal, after considering the arguments and relevant precedents,......
February 1, 2024 Case Laws Income Tax

Deduction / Exemption u/s 54 - LTCG - expenditure incurred on interiors of new residential house property - The appellant's argument centered on the genuineness of these....
February 1, 2024 Case Laws Income Tax

Benefit of deduction u/s 80IC - Activity of processing of raw material received from HUL and then feeding the processed raw material to the mother plant of HUL - The......
February 1, 2024 Case Laws Income Tax

Condonation of delay in filling appeal before ITAT - delay of 384 days - The assessee's delay in filing appeals, ranging from 383 to 384 days, was not condoned due to......
February 1, 2024 Case Laws Income Tax

Legitimacy of assessment orders u/s 153A and the validity of approval u/s 153D - The Tribunal found that the approvals under Section 153D were granted in a generic and......
February 1, 2024 Case Laws Customs

Seeking provisional release of goods - Ethanol Absolute - The High Court observed that, on similar imports a different yardstick cannot be applied by the department.......
February 1, 2024 Case Laws Customs

Prayer for a Mandamus to release the consignment of Betel nut imported - prohibited goods or not - Customs department challenging the order of Customs Authority for......
February 1, 2024 Case Laws Customs

Seizure of goods - Jurisdiction - Ethanol - goods in question were not prohibited goods - The High court found that the seizure of the petitioner's goods was prima facie....
February 1, 2024 Case Laws Customs

Smuggling - Sandalwood - Acquittal of accused - The High Court held that, the Trial Court's acquittal was based on the lack of concrete evidence linking the respondent......
February 1, 2024 Case Laws Customs

Demand of customs duty invoking extended period of limitation - the Tribunal noted that the appellant had provided all relevant information and documents at the time of.....
February 1, 2024 Case Laws Customs

Amendment of the shipping bills - The appellant had failed to mention the correct scheme code on the shipping bills, leading to the withholding of their ROSCTL amount.......
February 1, 2024 Case Laws Customs

Revocation of Customs Broker license - The Customs Broker is responsible for verifying the correctness of information related to cargo clearance and advising clients on.....
February 1, 2024 Case Laws Customs

Revocation of CB license - forfeiture of the security deposit - imposition of penalty under Regulation 18 of CBLR 2018 - The tribunal held that the time limits......
February 1, 2024 Case Laws Customs

Confiscation of goods and redemption fine - Exemption under Advance Authorization Scheme - Demand of IGST with interest paid on import of copper concentrate before the......
February 1, 2024 Case Laws Customs

Effective date of notification - The effective date of a notification under Section 25(4) of the Customs Act is determined not only by the date of publication in the......
February 1, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Home Buyers - Moratorium against the company has been ordered - The Supreme Court's decision in this case clarifies that the moratorium u/s 14 of IBC does not......
February 1, 2024 Case Laws Insolvency and Bankruptcy

Validity of order of liquidation of the Corporate Debtor - The Appellate Tribunal concluded that the unanimous decision of the CoC to liquidate the Corporate Debtor,......
February 1, 2024 Case Laws Service Tax

Maintainability of petition - The High court held the principle of self-restraint adopted by constitutional courts in cases where alternative and efficacious remedies......
February 1, 2024 Case Laws Service Tax

Valuation of service tax - inclusion of TDS paid u/s 195 - The Tribunal held that TDS paid under the Income Tax Act cannot be included in the gross value for the purpose....
February 1, 2024 Case Laws Service Tax

Demand of service tax based on Balance Sheet - The Tribunal emphasizes that amounts reflected in the Balance Sheet cannot determine Service Tax liability without......
February 1, 2024 Case Laws Central Excise

Refund of wrongly paid Central Excise Duty on Retail Sale Price (Maximum Retail Price-MRP) - unjust enrichment - The authorities concluded that the appellant had passed.....
February 1, 2024 Case Laws Central Excise

CENVAT Credit - The Tribunal upholds the validity of the endorsed Bill of Entry for availing CENVAT credit and recognizes the concept of job-work in the context of......
February 1, 2024 Case Laws VAT and Sales Tax

Reversal of input tax credit - The High court found no merit in the petitioner's challenge to the constitutional validity of the fiscal legislation, as the petitioner......
February 1, 2024 Case Laws Indian Laws

Dishonour of Cheque - Supreme Court held that, the presumptions under the NI Act albeit rebuttable operate in favour of the complainant. Hence, it is for the accused to.....
February 1, 2024 Case Laws Indian Laws

Maintainability of Revision Petition before the High Court when the petitioner has alternate remedies as per the - an ex-parte decree was passed against the respondent -....
January 31, 2024 Notifications Companies Law

Companies (Listing of equity shares in permissible jurisdictions) Rules, 2024 - Amendment in various rules.
January 31, 2024 Notifications FEMA

Foreign Exchange Management (Nondebt Instruments) Amendment Rules, 2024 - Various amendments made.
January 31, 2024 Case Laws GST

Profiteering - Constitutional validity of Section 171 CGST Act and state GST Acts - The High Court views Section 171 as falling within the Parliament's law-making power.....
January 31, 2024 Case Laws GST

The final decision in this case by the Odisha Appellate Authority for Advance Ruling (AAAR) was set aside due to procedural irregularities and violation of principles of....
January 31, 2024 Case Laws GST

Seeking restoration of the GST registration of the petitioner that has been cancelled - Considering the circumstances, the High court decided to grant the petitioner an.....
January 31, 2024 Case Laws GST

Levy of penalty u/s 129(3) - non filling up of Part 'B' of the e-Way Bill - Referencing the judgment in M/s Citykart Retail Pvt. Ltd.'s case, the Court observed that the....
January 31, 2024 Case Laws Income Tax

Validity of Judgement of High Court - While admitting the appeal of the Revenue, the High Court has framed 10 question of laws - However, while disposing the appeal, the....
January 31, 2024 Case Laws Income Tax

Unexplained gifts - Donee denied to make gifts - burden to prove - The High Court has held that, gifts are not genuine and Tribunal has deleted the addition merely only.....
January 31, 2024 Case Laws Income Tax

Reopening of assessment u/s 148 - period of limitation - High Court [2022 (11) TMI 1443 - ALLAHABAD HIGH COURT] has quashed the notice and assessment order once it is......
January 31, 2024 Case Laws Income Tax

Approval u/s 80G(5) - eligibility - The tribunal had considered whether the law required significant charitable activities to be carried out to be eligible for......

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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...