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Highlights / Annotations / Catch Notes For February of 2024

Home Highlights February February 2024 Year 2024

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Showing 1 to 50 of 774 Records

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February 29, 2024 Case Laws Income Tax HC

Tax Deduction Certificate Decision Flawed, Court Finds Violation of Rule 28-AA; Case Sent Back for Re-evaluation.
February 29, 2024 Case Laws GST HC

Petitioner Wins Tax Refund for Mistaken Deposit Due to Cancelled Registration; Court Orders Prompt Repayment with Interest.
February 29, 2024 Case Laws GST HC

Delay in Filing Appeal Dismissed; Court Upholds Strict Adherence to GST Act Timelines for Tax Appeals.
February 29, 2024 Case Laws GST AAAR

EPC Contract Services Classified Under SAC 9954, Subject to 18% GST; Appellate Authority Upholds Initial Classification.
February 29, 2024 Case Laws GST AAAR

Product "Keer Kokil" Taxed at 28% GST, 71% Cess; Appeal Deemed Non-Maintainable by Appellate Authority.
February 29, 2024 Case Laws GST AAAR

Clarification Denied: JVVNL's Status as "Government Entity" for Tax Exemption Unresolved Due to Timing Issues.
February 29, 2024 Case Laws GST AAR

Fuel Injection Pump Parts Classified for 18% GST Under Residuary Entry, Not Listed for 28% Rate.
February 29, 2024 Case Laws GST AAR

Denied ITC Claim on Differential IGST Due to Willful Misstatement and Tax Evasion Detected in Customs Audit.
February 29, 2024 Case Laws GST AAR

"Clear Float Glass" Classified as 'Others' Under Customs Tariff Act; Tint Determines Further Classification.
February 29, 2024 Case Laws GST AAR

Bio-mining and waste remediation services exempt from GST when provided as pure services to municipal authorities.
February 29, 2024 Case Laws GST AAR

Food Supply Service Classified as 'Other Contract Food Service,' Subject to 18% GST Under SAC 996337 Ruling.
February 29, 2024 Case Laws Income Tax HC

Reassessment Notice Invalid Due to Use of Outdated Email; Court Quashes Tax Proceedings Against Company.
February 29, 2024 Case Laws Income Tax HC

Court Says No Proof Needed for Debt to Be Bad if Written Off in Good Faith; Transaction Quality is Key for Classification.
February 29, 2024 Case Laws Income Tax HC

Court Rules Storage Charges Tax Deductible u/s 194C, Not Section 194I, Favoring Assessee's Tax Approach.
February 29, 2024 Case Laws Income Tax HC

Tribunal Clears Assessee of Unwarranted Tax Additions Related to Harshad Mehta Scam; High Court Upholds Decision.
February 29, 2024 Case Laws Income Tax AT

Court Rules in Favor of Assessee: Evidence Supports Source of Cash Deposits, Invalidating Tax Addition u/s 68.
February 29, 2024 Case Laws Income Tax AT

Procedural Errors in Tax Assessment: Tribunal Highlights Flaws, Upholds Appeal Due to Lack of Proper Draft Order.
February 29, 2024 Case Laws Income Tax AT

Tribunal Rules Interest on Foreign Currency Loan at Arm's Length; Assessee's Appeal Allowed, Tax Addition Deleted.
February 29, 2024 Case Laws Income Tax AT

Tax Penalty Proceedings Dismissed Due to Lack of Evidence in Diary Entries Linked to Partnership Projects.
February 29, 2024 Case Laws Income Tax AT

Tax Tribunal Overrules Revision Order: No Evidence of Enquiry Lapse in Deduction Claim; Assessment Order Upheld.
February 29, 2024 Case Laws Income Tax AT

Tax Tribunal Dismisses Revenue Appeal on Scrutiny Scope, Grants Relief to Taxpayer Over Income, Fees, and Deposits.
February 29, 2024 Case Laws Income Tax AT

Additions for Unexplained Cash Credits Not Chargeable to Firm; Individual Partners Liable for Source Clarification.
February 29, 2024 Case Laws Income Tax AT

Tribunal Accepts 326-Day Appeal Delay Due to Former Tax Consultant's Actions; Emphasizes Merit-Based Decisions.
February 29, 2024 Case Laws Income Tax AT

Tribunal Dismisses Appeals for Non-Prosecution; Assessee Fails to Prove Investment Authenticity and Party Creditworthiness.
February 29, 2024 Case Laws Income Tax AT

Interest on Business Loans Deductible Under Business Head, Not House Property, Confirms ITAT Ruling.
February 29, 2024 Case Laws Income Tax AT

Tribunal Rules Loan Transactions Documented, Deletes Addition Under Income Tax Act Section 69.
February 29, 2024 Case Laws Customs HC

Court Quashes Order, Remands Case for Reconsideration on Export Obligation Compliance Under Advance Authorisation Scheme.
February 29, 2024 Case Laws Customs HC

Court Allows Reconsideration of Duty Drawback Case, Quashes Order, and Remands for Further Review of Export Proceeds Evidence.
February 29, 2024 Case Laws Customs HC

Anticipatory Bail Denied: Court Rules Summons for Inquiry Do Not Justify Fear of Arrest, Citing Supreme Court Precedents.
February 29, 2024 Case Laws Customs AT

Tribunal Confirms Social Welfare Surcharge Exemption for Imports with Zero Basic Customs Duty Under MEIS Scheme.
February 29, 2024 Case Laws Customs AT

Appellant Can Reclaim Benefits Under Alternative Notification for Re-Imported Goods Rejected by Thailand.
February 29, 2024 Case Laws Customs AT

Custodian Liable for Duty on Pilfered Goods: Ensuring Goods' Safety Until Clearance is a Custodian's Responsibility.
February 29, 2024 Case Laws Customs AT

Tribunal Rules Against Extended Limitation for Polycab Rods and Wires, Finds No Suppression of Facts in Import Case.
February 29, 2024 Case Laws Insolvency and Bankruptcy AT

Tribunal Denies Appeal Due to Delay Beyond 15-Day Limit Under Insolvency and Bankruptcy Code Section 61(2) Proviso.
February 29, 2024 Case Laws Insolvency and Bankruptcy AT

Tribunal Clarifies Time-Barred Debt Evaluation in Insolvency Cases, Upholds Appointment of Resolution Professional.
February 29, 2024 Case Laws Insolvency and Bankruptcy AT

Tribunal Confirms Loan Guarantor's Liability, Extends Limitation Period Due to Continuous Debt Acknowledgment.
February 29, 2024 Case Laws Insolvency and Bankruptcy AT

Resolution Professional Faulted for Breach in Handling Sealed Resolution Plan; Fresh Bids Ordered for Compliance.
February 29, 2024 Case Laws Service Tax AT

Appellant Granted Opportunity to Submit Documents for Service Tax Recovery Under VCES Scheme Despite Initial Non-Compliance.
February 29, 2024 Case Laws Service Tax AT

Tribunal Rules OLSP Services Not Taxable as "Business Auxiliary Service"; Show Cause Notice Lacks Required Specificity.
February 29, 2024 Case Laws Service Tax AT

Services for Market Development in Goa Not Classified as Works Contract, Demand Under Finance Act Deemed Unsustainable.
February 29, 2024 Case Laws Central Excise AT

Tribunal Rules CENVAT Credit Claim Invalid Due to Fraudulent Purchases, Upholds Commissioner's Demand Against Assessee.
February 29, 2024 Case Laws Central Excise AT

Refilling Activity Classified as Manufacturing; Input Service Credits Approved for Transport Costs in Manufacturing Process.
February 29, 2024 Case Laws VAT and Sales Tax HC

Tribunal's Authority to Rectify Errors Affirmed: No Ex-Parte Order Limitation Under U.P. V.A.T. Act Section 31.
February 29, 2024 Case Laws Indian Laws HC

Petitioners Deemed Ineligible for Slum Protections Due to Economic Status and Illegal Occupation of Government Land.
February 29, 2024 Case Laws Indian Laws HC

Cheque Dishonor Case: Court Upholds Accused's Right to Defense, Critiques Magistrate's Dismissal for Vagueness.
February 29, 2024 Case Laws Indian Laws HC

Director's Liability in Cheque Dishonor Case Examined, Petitions Dismissed Under Negotiable Instruments Act.
February 28, 2024 Case Laws GST HC

Tax Assessment Order Quashed for Natural Justice Violation; Case Remanded for Reconsideration After Non-Service of SCN.
February 28, 2024 Case Laws GST HC

Natural Justice Breach in GST Case: Assessment Order Overturned, Sent for Re-adjudication Due to Procedural Lapses.
February 28, 2024 Case Laws GST HC

Airport Duty Free Shops Must Pay GST on Services, Court Orders Rs. 3.83 Crore Reimbursement to Government Authorities.
February 28, 2024 Case Laws Income Tax HC

Appeal Dismissed: Insufficient TDS Defense Fails in Tax Return Non-Filing Case; Proceedings to Continue Promptly.

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