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Showing 501 to 550 of 6863 Records
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March 15, 2024
DGFT:
The public notice issued by the DGFT announces amendments to Para 4.14 and 4.06 of the Handbook of Procedures 2023, under the authority of the Foreign Trade Policy 2023....
March 15, 2024
DGFT:
The Public Notice No. 50/2023 issued by the DGFT, amends the Foreign Trade Policy (FTP), 2023, to exempt certain Ministries/Departments from mandatory Quality Control...
March 15, 2024
DGFT:
DGFT issues Public Notice regarding the procedure for import allocation of Calcined Petroleum Coke (CPC) for the Aluminium Industry and Raw Petroleum Coke (RPC) for CPC...
March 15, 2024
Cus.:
The notification includes Bihta, Bihar, as a designated location for the purpose of "Unloading of imported goods and loading of export goods" at Inland Container Depots...
March 15, 2024
Cus.:
Effective rates of customs duty on import of goods - The notification introduces changes to the tariff classification for certain goods related to X-ray machines used in...
March 15, 2024
Cus.:
The Government issued notification to raise the basic rate of import duty for two specific categories of goods: (i) X-ray tubes, classified under tariff item 9022 30 00....
March 15, 2024
Cus.:
Notification issued by the Ministry of Finance, under the authority of the Customs Act, 1962 and the Customs Tariff Act, 1975 exempting gold imports under Customs Tariff...
March 15, 2024
DGFT:
Incorporation of Policy condition for export of Chitin, Chitosan, Chitosan Salts, Chitosan Salts (Chitosan Hydrochloride, Chitosan Acetate, Chitosan Lactate) and...
March 15, 2024
DGFT:
Amendment in export Policy of Human Biological Samples under Chapter-30 of ITC HS schedule-2 of export policy. - The revised policy now mandates obtaining a No Objection...
March 15, 2024
Cus.:
The Ministry of Finance, through Notification No. 01/2024-Customs (CVD), has extended the countervailing duty on imports of pneumatic radial tyres from China PR until...
March 15, 2024
GST:
Cancellation of GST registration of petitioner - The Court noted the reasons for cancellation as non-filing of returns for over six months, a violation under the Central...
March 15, 2024
GST:
Search and seizure - The case involved a challenge to a prohibitory order issued under the GST Act following a search and seizure procedure. The petitioners sought...
March 15, 2024
GST:
Rejection of petitioner's application for grant of registration by a non-speaking order - In this case, the petitioner, a successful Resolution Applicant under the...
March 15, 2024
GST:
Seeking grant of Regular Bail - The case involves a bail application under Section 439 of the CrPC in connection with an FIR registered under the CGST Act. The applicant...
March 15, 2024
GST:
Maintainability of petition - availability of alternative remedy - Stay of demand - The petitioner sought relief due to the non-constitution of the Appellate Tribunal,...
March 15, 2024
GST:
Lack of mention regarding tax demand in the show cause notice - Apparent discrepancy in treatment of refund claim and tax demand. - Scope for granting interim order on...
March 15, 2024
GST:
Classification of goods - Bike and Scooter seat cover - to be classified under CTH 87089900 or not - rate of tax of 28% is correct or not - The Appellate Authority found...
March 15, 2024
GST:
Classification of goods - car seat Cushion Suspension wires - Steel hooks - The Authority for advance ruling extensively reviewed the function and use of the products,...
March 15, 2024
GST:
Input Tax Credit (ITC) - availability of inputs to the Assesses when the Godowns constructed by him is entirely meant for renting it out for Commercial purposes to...
March 15, 2024
GST:
Levy of GST - transmission or distribution of electricity services provided by them is exempt from GST - various charges collected along with network/wheeling charges,...
March 15, 2024
GST:
Nature of activity - replacing the old scrap received from the customers with the already processed Winding wire, then and there, at a fixed differential price - sale of...
March 15, 2024
I.Tax:
Stay of demand - payment of 20% of the outstanding demand - ITAT rejecting its application for stay on the recovery of demand during the pendency of appeal - The Delhi...
March 15, 2024
I.Tax:
Addition u/s 14A r.w.r. 8D - Addition under special provision u/s 115JB - Minimum Alternate Tax (MAT) - the case revolved around the disallowance made under Section 14A...
March 15, 2024
I.Tax:
Liability for salary and wages arising out of the Justice Palekar Award - ascertained lability or not - The High court referred to precedent and held that the liability...
March 15, 2024
I.Tax:
Reopening of assessment u/s 147 - Disallowance of CSR amount u/s 37(2) - reason to believe or suspect - tangible material to reopen - AO power to review not to be...
March 15, 2024
I.Tax:
Disallowance of TDS on account of mismatch & later on TDS matched but AO not given credit - Although the rectification application was filed beyond the permissible time...
March 15, 2024
I.Tax:
Disallowing claim of expenditure - non-carrying of business activity during the year under reference - The case involved an appeal by an assessee against the...
March 15, 2024
I.Tax:
LTCG - Exemption claimed u/s. 54F - Failure to deposited in capital gain deposit scheme - The appellant sold a property, deposited the sale proceeds in a capital gain...
March 15, 2024
I.Tax:
The ITAT Mumbai's judgment in this cross-appeal largely favored the assessee, addressing complex issues related to disallowances, the nature of expenses, additional...
March 15, 2024
I.Tax:
TP Adjustment - notional interest on outstanding receivables due from Associated Enterprises (AES) - assessee not charging any interest from its AEs - Treatment of...
March 15, 2024
I.Tax:
Validity assessment proceedings u/s 153C - recording of satisfaction - The ITAT examined the language of Section 153C and referenced the judgment in Ganpati Fincap...
March 15, 2024
I.Tax:
Capital gain - Denial of benefit of 1st proviso to section 50C(1) which allows the consideration value fixed in the agreement to be considered instead of the stamp...
March 15, 2024
I.Tax:
Assessment against company dissolved/insolvent - This case revolved around an appeal against the order of the CIT(A) by an assessee undergoing Corporate Insolvency...
March 15, 2024
I.Tax:
Validity of reopening of assessment - The case involved a dispute over the deletion of addition on account of undisclosed capital gain and the validity of the assessment...
March 15, 2024
I.Tax:
Addition of excess stock found during the course of survey - unexplained investments u/s 69 r.w.s.115BBE - The Tribunal observed that the assessee provided plausible...
March 15, 2024
I.Tax:
Additions on various grounds during post search Assessment u/s 153A - The ITAT's decision showcases a detailed analysis of each issue, balancing the need for legal...
March 15, 2024
Cus.:
Waiver of pre-deposit - dismissing the appeal for non-compliance of the deposit order - Unless Section 129E is complied with, the Appellate Authority cannot proceed to...
March 15, 2024
Cus.:
Wilful misdeclaration or suppression of facts - benefit of Merchandise Export from India Scheme (MEIS) - Export of various frozen seafood - exporting goods as ‘Frozen...
March 15, 2024
Cus.:
Classification of imported goods - Boronated Calcium Nitrate - to be classified under CTH 3102 60 00 of the First Schedule to the Customs Tariff Act, 1975 or not -...
March 15, 2024
Co.Law:
Corporate Social Responsibility - Determination of net worth - Company fall within the purview of section 135 of Companies Act or not - Exclusion of reserves created...
March 15, 2024
IBC:
Admission of section 9 application - initiation of CIRP - pre-existing disputes or not - he National Company Law Appellate Tribunal (NCLAT) found ample evidence of a...
March 15, 2024
PMLA:
Seeking grant of anticipatory bail - This case revolves around allegations of a sophisticated money laundering scheme linked to illegal coal levy collection. The court...
March 15, 2024
S.Tax:
Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...
March 14, 2024
GST:
Dismissal of an appeal due to the non-submission of a certified copy of the impugned order within the prescribed time frame. - The High court, upon reconsideration, held...
March 14, 2024
GST:
Scope of SCN - Refund claim - Unutilised Input Tax Credit (ITC) - applicability of principle of res judicata - Adherence to the Accounting Standards or not - Specific...
March 14, 2024
GST:
Classification of JAC OLIVOL BODY OIL - classifiable under HSN 3004 as a medicament Or under HSN 3304 (cosmetic) - The AAAR’s split decision illustrates the complexity...
March 14, 2024
GST:
Liability to charge GST - Public Distribution System (PDS) - Fair Price Shop - Supply of goods i.e. S. K. Oil to ration card holders - license issued by the Government...
March 14, 2024
I.Tax:
Entitlement to Nil/lower rate withholding tax certificate u/s 197 - Absence of a Permanent Establishment (PE). - The High Court found that the assistance and training...
March 14, 2024
I.Tax:
Exemption u/s 10(23C) (iv) - Charitable activity u/s 2(15) or not? - The petitioner, an institution promoting trade, sought exemption under Section 10(23C)(iv) of the...
March 14, 2024
I.Tax:
Addition on account of revenue recognition following percentage of completion method (POCM) - as per AO assessee had incurred substantial expenses on construction but...
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F
: INQUIRY BY THE APPELLATE AUTHORITY
F
: ITC of FY 2017-18 blocked
F
: GST PENALTY SECTION 122
H
: Denial of FTA benefit - Import of Alkalised Cocoa Powder from Malaysia...
H
: Cancellation of MEIS scrips - Re- classification of the goods - Export...
H
: Revocation of the Customs Broker License - forfeiture of security depo...
A
: Proper officer shall pass an order within seven days of service of not...
H
: Professional misconduct by CA - Liability of the Engagement partner wi...
H
: Impleadment of the appellant bank as Proposed 2nd Respondent, in main ...
H
: Rejection of refund claim - GTA Service - time limitation - The tribun...
H
: Levy of service tax - Auction of abandoned imported goods by the CONCO...
H
: Classification of goods - Sulphuric Acid, used in the manufacture of A...
H
: Re-quantification of interest (on the refund of the pre-deposit) payme...
H
: Principles of Res-judicata - suo-moto re-credit taken instead of filin...
H
: NDPS - Power to seize and arrest of a person in a public place - Smugg...
H
: Applicable rate of tax (GST) - Classification of goods - mango pulp su...
H
: Exemption from GST - pure services or supply of goods to the Notified ...
H
: Interest Liability on Electronic Credit Ledger Payments - Seeking levy...
H
: Recovery of short paid duty alongwith interest and penalty - The petit...
A
: Collection of Entry Fee from visitors for Temple Hall Exempt under GST
A
: State-wise Professional Tax Payment Deadlines in India: A Comprehensiv...
A
: Low tax effect in pending appeals- The administrative role to withdraw...
C
: Clarification on the applicability of 3% amount on account of non-achi...
C
: Suspension of inoperative SIONs
N
: Amendment in the Export policy of Onions
N
: Seeks to amend specified customs tariff notifications to exempt applic...
A
: How to become a crorepati via SIP
C
: Master Direction – Risk Management and Inter-Bank Dealings: Amendments
A
: Roving Judgements!
A
: Assessee would be considered as electronic commerce operator when digi...
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