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Highlights / Annotations / Catch Notes For June of 2024

Home Highlights June June 2024 Year 2024

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Showing 101 to 150 of 937 Records

1 234 5 6 7........ 19

June 27, 2024 Case Laws Income Tax AT

Tribunal Grants Exemption After Corrected Income Classification; Rejects Unjustified Rectification Denial.
June 27, 2024 Case Laws Income Tax AT

The Tribunal ruled in favor of the taxpayer, allowing genuine deductions despite reporting errors in filing ITR.
June 27, 2024 Case Laws Income Tax AT

Final Assessment Order Overturned Due to Jurisdictional Error and Untimely DRP Communication; Appeals Allowed.
June 27, 2024 Case Laws Income Tax AT

Appellate Tribunal Upholds AO's Assessment on Long Term Capital Gain Exemptions; Revision Request by Commissioner Denied.
June 27, 2024 Case Laws Income Tax AT

Tribunal Clarifies Timing for Trusts' 80G Approval Applications, Rules in Favor of Applicant's Timely Filing.
June 27, 2024 Case Laws Income Tax AT

Tribunal: Livestock Not a Capital Asset, Profits are Business Income; Loan Document Evidence Allowed for Review.
June 27, 2024 Case Laws Income Tax AT

ITAT rules on book profit calculation & TDS for non-residents. Fresh verification ordered for deductions. Payments to certain countries not taxable.
June 27, 2024 Case Laws Income Tax AT

Tribunal Overturns Tax Addition on Cash Deposits During Demonetization, Citing Inadequate Consideration of Evidence.
June 27, 2024 Case Laws Income Tax AT

The Tribunal ruled that assessee were not liable for penalty for not auditing accounts due to delayed book updating.
June 27, 2024 Case Laws Income Tax AT

The court denied exemption for alleged bogus LTCG from unreliable company shares. Profit size doesn't prove legitimacy.
June 27, 2024 Case Laws Income Tax AT

Revision u/s 263: ITAT ruled in favor of taxpayer in tax case for non-deduction of TDS on salary/commission payments.
June 27, 2024 Case Laws Income Tax AT

Appellate Tribunal upheld deletion of unexplained investment u/s 69. Director's name instead of company's was genuine mistake.
June 27, 2024 Case Laws Income Tax AT

Appellate Tribunal allows additional evidence in tax assessment case, remands to CIT for fresh review.
June 27, 2024 Case Laws Customs HC

Refund Claim Rejected as Time-Barred: Court Confirms One-Year Limit Post Provisional Assessment Finalization.
June 27, 2024 Case Laws Customs HC

The court ruled in favor of refunding the amount without delay, dismissing the revenue's appeal.
June 27, 2024 Case Laws Customs AT

The Tribunal said appeal not valid due to low duty amount below Rs.50 lakhs. Follow CBIC circular.
June 27, 2024 Case Laws Customs AT

CESTAT dismisses seven departmental appeals due to CBIC circular's Rs.50 lakh threshold, reinstates self-assessment of goods value.
June 27, 2024 Case Laws Service Tax AT

Tribunal rules in favor of appellant on service tax valuation and procedural issues.
June 27, 2024 Case Laws Service Tax AT

Dispute Over Service Tax Penalty Reduction: Tribunal Rules 25% Penalty Inapplicable; 50% Reduction Granted for Record-Keeping.
June 27, 2024 Case Laws Central Excise AT

CESTAT ruled fruit juice-based drinks should be classified under Tariff Heading 2202 9020.
June 27, 2024 Case Laws VAT and Sales Tax HC

High Court clarifies: Amnesty Scheme allows penalty waiver but no refund if already paid. Petitioner granted waiver after prior tax payment.
June 26, 2024 Circulars SEBI

Understanding Roles of Key Committees: Membership, Governance, IT, Compliance, Risk Management, and Investment Focus.
June 26, 2024 Circulars SEZ

New guidelines for solar power panels in SEZs! Developers can now install panels for common areas. Let's go green!
June 26, 2024 Notifications FEMA

New rules on foreign contribution reporting! Enhanced Form FC-4 needs asset details. Central Gov empowered. Stay compliant!
June 26, 2024 Case Laws GST HC

High Court rules for IGST refund valuation based on invoice value. Lower value of invoice and shipping bill is to be refunded.
June 26, 2024 Case Laws GST HC

High Court finds tax recovery proceedings invalid due to missing DIN number. Proceedings set aside. Department to proceed lawfully.
June 26, 2024 Case Laws GST HC

High Court Dismisses Petition on Misuse of Temporary GST Registration; Orders Investigation u/r 16 for Compliance.
June 26, 2024 Case Laws GST HC

Court ruling: Late filing not reason enough to deny transition of credit extension u/s 140(5) of CGST Act.
June 26, 2024 Case Laws Income Tax HC

High Court: Assessment against dissolved company invalid post-Resolution Plan approval by NCLT. Claims in plan binding on debtor / tax authority.
June 26, 2024 Case Laws Income Tax HC

High Court ruled that reassessment under Income Tax Act must follow Finance Act, 2021. Respondent Dept's actions deemed illegal.
June 26, 2024 Case Laws Income Tax AT

Appellate Tribunal backs ex parte order against assessee, citing lack of evidence. Directs verification of TDS deductions.
June 26, 2024 Case Laws Income Tax AT

Appellate Tribunal cancels penalty for non-filing tax return, citing error by deductor as the TDS was deductible at source u/s 195.
June 26, 2024 Case Laws Income Tax AT

ITAT rules: 1. Proper notice issued for assessment 2. Upholds non-discrimination clause 3. Overseas fees not taxable 4. Interest not taxable under DTAA.
June 26, 2024 Case Laws Income Tax AT

ITAT accepts assessee's explanations and evidence, deletes AO's additions. Payment to retired partners justified. TDS discrepancy to be verified.
June 26, 2024 Case Laws Income Tax AT

ITAT rules no TDS for payments to foreign university for exam fees. No Permanent Establishment found. Decision consistent with tax treaty. Appeal allowed.
June 26, 2024 Case Laws Income Tax AT

ITAT Upholds Assessee's Right to Change Accounting Method, Ensures Accurate Profit Calculation Verification Required.
June 26, 2024 Case Laws Income Tax AT

Tribunal Adjusts Transfer Pricing: Excludes High Turnover Firms; Benchmarks Trade Receivables Interest at 6% SBI Rate.
June 26, 2024 Case Laws Income Tax AT

Appellate Tribunal Orders Reassessment of Depreciation, Goodwill, and Deductions; Upholds ESOP, Section 35(2AB) Deductions.
June 26, 2024 Case Laws Income Tax AT

Unexplained cash deposits in bank accounts opened by CA using fake documents not linked to assessee - Appellant wins case against wrongful additions
June 26, 2024 Case Laws Income Tax AT

Tribunal Upholds Waste Disposal Expense Disallowance, Remands TDS Verification, and Grants Relief on Alleged Bogus Purchases.
June 26, 2024 Case Laws Income Tax AT

Tribunal Overturns Tax Decision, Grants DTAA Benefits to Abu Dhabi Investment Authority; Interest Income Non-Taxable in India.
June 26, 2024 Case Laws Income Tax AT

Exemption: Application u/s 12A rejected as filed under wrong section. Reconsideration needed under correct section. Appeal allowed for future application.
June 26, 2024 Case Laws Income Tax AT

ITAT ruled in favor of the assessee, finding no prejudice to revenue due to revenue recognition and stock valuation methods.
June 26, 2024 Case Laws Income Tax AT

Tribunal Rules PCIT Overstepped in Ordering Reassessment Beyond Limited Scrutiny on Interest Deduction Case.
June 26, 2024 Case Laws Income Tax AT

Tribunal ruled in favor of assessee on various tax issues including disallowance of expenses, foreign tax credit, & brand building expenses.
June 26, 2024 Case Laws Customs AT

CESTAT ruled in favor of customs broker - no penalty imposed for aiding in misclassification of goods. Unwarranted penalty of Rs.50,000/- overturned.
June 26, 2024 Case Laws Money Laundering HC

Bail denied in money laundering case involving bribery & proceeds of crime. No anticipatory bail due to grave nature of offence.
June 26, 2024 Case Laws Service Tax HC

Court Clarifies Tax Credit Distribution Among Company Units, Rejects Re-litigation of Accepted Issues, Dismisses Appeal.
June 26, 2024 Case Laws Service Tax HC

Extended Service Tax Limitation Rejected: Tribunal's Flawed Decision on Intra-Company Units Overturned by High Court.
June 26, 2024 Case Laws Service Tax AT

GST Era: Appellate Tribunal rules in favor of taxpayer for refund of service tax under reverse charge mechanism.

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