Juris Hour - Tax Proficiency at Your Doorstep

Two Flats Purchased On Two Different Floors Can’t Be Considered As ‘A Residential House’: Delhi High Court Grants S. 54F Exemption On Only 1...

December 4, 2024 0

The Delhi High Court while ruling in favour of...

Nasha Mukt Bharat Abhiyaan: DRI Seizes 72 Litres Of Amphetamine, In 240 Cans Of 300 Ml Each, Arrived From South Africa

December 4, 2024 0

In support of Nasha Mukt Bharat Abhiyaan, Directorate of...

CBIC Withdraws Road and Infrastructure Cess On Export Of Petrol And High Speed Diesel Oil

December 4, 2024 0

The Central Board Of Indirect Taxes and Customs (CBIC)...

The Latest

Two Flats Purchased On Two Different Floors Can’t Be Considered As ‘A Residential House’: Delhi High Court Grants S. 54F Exemption On Only 1...

Direct Tax December 4, 2024 0

The Delhi High Court while ruling in favour of...

Nasha Mukt Bharat Abhiyaan: DRI Seizes 72 Litres Of Amphetamine, In 240 Cans Of 300 Ml Each, Arrived From South Africa

Notification December 4, 2024 0

In support of Nasha Mukt Bharat Abhiyaan, Directorate of...

CBIC Withdraws Road and Infrastructure Cess On Export Of Petrol And High Speed Diesel Oil

Notification December 4, 2024 0

The Central Board Of Indirect Taxes and Customs (CBIC)...

Two Flats Purchased On Two Different Floors Can’t Be Considered As ‘A Residential House’: Delhi High Court Grants S. 54F Exemption On Only 1...

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Direct Tax

Two Flats Purchased On Two Different Floors Can’t Be Considered As ‘A Residential House’: Delhi High Court Grants S. 54F Exemption On Only 1...

CBDT Extends Due Date For Furnishing Return Of Income In Case Of Assessee Who Is Required To Furnish Report For AY 2024-25

Income Tax On Compensation Paid To Land Loosers For Acquisition Of Their Lands: Karnataka High Court

Income Derived From Property In AY In Which Sale Deed Was Executed Would Be Taxable Irrespective Of Sale Deed Registration: Rajasthan High Court Quashes...

Assessment Order Under Faceless Assessment Scheme Passed Without Show Cause notice Is Void: Bombay High Court

Direct Tax

Provisions Of Section 153C Doesn’t Have Overriding Effect On Provisions Of Section 147 Of Income Tax Act, 1961: Delhi High Court

Direct Tax

Pending Review Petition Filed By Assessee Against Dismissal Of SLP To Be Considered Pending Proceeding For The Purposes Of Direct Tax Vivad Se Vishwas...

Direct Tax

ITAT Quashes Revision Order Passed By PCIT Without Citing That Prior Approval U/S 153D Was Erroneous

Direct Tax

Delhi High Court Quashes S. 271(1)(c) Penalty Citing Absence Of Specific Charge In Notice

Direct Tax

BREAKING | CBDT Notifies Condonation Of Delay In Filing Of Form No. 9A, 10, 10B, 10BB

Direct Tax

Bombay High Court Quashes Order For Non-Addressing Issue Of Waiver Of Interest, Attributable To COVID-19 Pandemic

Direct Tax

GST Can’t Be Included In Computing Deemed Income: ITAT

Direct Tax

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Transfer Pricing

Raid In Absence Of Accused: Bombay High Court Grants Anticipatory Bail To Accused Involved In Hunting Prohibited Animals

191.60 Kgs Of Heroin Detected In Import Consignment: Bombay High Courts Bail To Customs Clearing Agent

Personal Allegations Against Judge Doesn’t Attract Section 15(2) Of Contempt Of Courts Act: Bombay High Court

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GST

Jammu & Kashmir High Court Dismisses GST Dept. Appeal Of Monetary Limit Below Rs. 2 Crores

ITC Required To Be Reversed On Stock Destroyed In Fire Accident: Telangana AAR

Delhi High Court Quashes Show Cause Notice, Order Which Were Uploaded On GST Portal Under “View Additional Notice Tab”

Kerala High Court Dismisses Petition Challenging GST Assessment Order After 4 Years

Whether Separate Notification For Cross-Empowerment Of State Officials Under GST Act Is Required ? Kerala High Court Refers IssueTo Division Bench

GST

GST Weekly Flashback: 24 To 30 November 2024

GST

Limitation Period For Challenging GST Assessment Order Starts Ticking From The Date Of Rectification Application Rejection: Madras High Court

GST

Proceedings U/S 73 Can’t Be Initiated For Splitting IGST Amount Towards CGST And SGST Through GSTR 3B; Kerala High Court

GST

Writ petition Challenging GST SCN Is Not Maintainable Unless Demonstrates Violation Of Jurisdiction, Fundamental Rights, Or Natural Justice: Bombay High Court

GST

This Ruling By Kerala High Court Opens Door For Revisiting Denied GST ITC Claims

GST

Patna High Court Upholds Notification For Extension For Issuance Of SCN U/s 73 of GST Act

GST

BREAKING | ITC Permissible When GST Returns Filed On Or Before 30th November 2021 For FY 2017-18 to 2020-21; Madras High Court Quashes Dept’s...

GST

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CCI

Mandatory Condition Of Prima Facie Anti-Competitive Agreements, Abuse Of Dominant Position Absent, CCI Can’t Direct Investigation: Gauhati High Court

Every IP Dispute Can’t Be Converted Into Competition Dispute: Delhi High Court

Whether Swiggy Can Share Confidential Data With Restaurant Association? Karnataka High Court Directs CCI To Decide Afresh

Information appear to be individual/contractual disputes: CCI Dismisses Complaint Against PayTm, Aditya Birla Finance, Bharti Airtel, Central Bank

OMCs Did Not Violate Provisions Of Competition Act For Issuing Joint Tender For Procurement Of Ethanol: CCI

CCI

Imposition Of Pre-Payment Of Loan Penalty On End-Consumer By Finance Company Doesn’t Amount To Anti-Competitive Agreement: CCI

CCI

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Indirect Tax

CESTAT Lacks Jurisdiction To Decide Appeal Against Order Relating To Any Goods Imported Or Exported As Baggage

Madras High Court Directs To Challenge DRI Action Before CESTAT Citing Cannon Judgement

Chhattisgarh High Court Upholds DRI Officer’s Power Of Seizure Of Gold And Silver Articles Citing Cannon Judgement

No Service Tax Payable On Recovery Of Penalty Charges From Contactors For Delay In Providing Goods Or Service: CESTAT

Ornaments And Jewellery Being Carried As Part Of Baggage Doesn’t Qualify As “Smuggling”; Delhi High Court Quashes Customs Duty Demand

Indirect Taxes

Misdirection Of ‘Self- Assessment’ Is Inappropriate Exercise Of Statutory Authority: CESTAT

Indirect Taxes

Kerala High Court Directs Customs Commissioner To Grant Detention Certificate To Enable Urea Importer To Claim Waiver Of Ground Rent Charges

Indirect Taxes

Bombay High Court Quashes Order Imposing Harsh Penalty For Alleged Wrongful Availment Of Duty Drawback By Exporter

Indirect Taxes

Indirect Tax Weekly Flashback: 24 November 2024 to 30 November 2024

Indirect Taxes

J.K. Lakshmi Cement Liable To Pay Service Tax Under RCM On The Amount Paid To State Govt. Trusts For Rehabilitating, Area, And People In...

Indirect Taxes

Penalty Under Rule 15A of CCR Does Not Apply To The Director Or General Manager: CESTAT

Indirect Taxes

Residual Provision Of Section 117 Can’t Be Invoked Upon Realising That Penalties Can’t Be Imposed U/s 111 and 112 Of Customs Act: Bombay High...

Indirect Taxes

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International Taxation

West Indies Vs England : Tax Facts

UAE FTA Notifies Postponement of Deadline To File Tax Return, Settle Corporate Tax

No Gift Tax Applicable On Assets Distribution To Surviving Spouse Pursuant To Nonjudicial Agreement: US Tax Court

US Tax Court Remands Back Collection Case To Consider Ability To Pay

Assessee Not Liable To Be Taxed On Cancellation Of Indebtedness Income: US Tax Court

International Taxation

Settlement Officer Didn’t Abuse Discretion In Rejecting Offer-In-Compromise-Effective Tax Administration Based On Economic Hardship: US Tax Court

International Taxation

US Tax Court Dismisses Case On Failure Of Dept. Prove Deficiency Notice Properly Mailed To Assessee

International Taxation

Failure Of Assessee To Prove Business Activity, Tax Deduction Not Allowable: US Tax Court

International Taxation

Corporation’s Net Income To Be Considered As Taxpayer’s Income Even Though Not Received By Him: US Tax Court

International Taxation

Owner Of Capital Interest In Partnership Be Recognized As Partner Regardless Of Participation: US Tax Court

International Taxation

Ex-Wife Not Involved In Business Decision During Husband’s Affair, Gets Relief From Couple’s Joint Tax Debts : US Tax Court

International Taxation

Canada-U.S. Income Tax Treaty Bars Collections Hearing By United States: U.S. Tax Court

International Taxation

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Company & PMLA

ED Uncovers Private Firm Committed Fraud By Allegedly Selling ‘cloud Particles’ To People And Leasing Them Back

S. 19 Opinion Formed By ED Merely Based On Co-Accused’s Statement Is Inadmissible: Madhya Pradesh High Court Grants Bail To Accused Under PMLA

Twin Conditions U/S 45 Of PMLA Satisfied; Delhi High Court Grants Bail To Former Lava MD In Money Laundering Case

Delhi High Court Refuses Bail To Person Accused Of Diversion Of Loan Funds, Round Tripping And Money Laundering

Restriction Under Section 45 Of PMLA Not Applicable To Constitutional Courts In Granting Bail To Money Laundering Accused: Allahabad High Court

Company & PMLA

Sanction From Govt. Mandatory To Take Cognizance Against Public Servants For Money Laundering Offences: Supreme Court

Company & PMLA

Allahabad High Court Comes Down Heavily On Advocate Of PMLA Accused For Sending Emails To Enforcement Directorate

Company & PMLA

Sickness Or Infirmity Valid Grounds Of Bail For An Accused Under PMLA: Supreme Court

Company & PMLA

PMLA | Trial Is Not Likely To Conclude In Reasonable Time, Section 45 Can’t Become Shackle Leading To Unreasonably Long Detention Of Accused: Delhi...

Company & PMLA

Custodial Interrogation Not Mandatory, Can Be Done Via Video-Conferencing: Patiala House Court Dismissing ED’s Application For Anticipatory Bail Cancellation

Company & PMLA

Mere Possession Of Crime Proceeds Sufficient To Invoke PMLA Provisions: Madras High Court

Company & PMLA

S. 138 NI Act Cases | Company’s Director Can’t Be Prosecuted Without Prosecuting Company Itself: Rajasthan High Court

Company & PMLA

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Columns

Collegium Recommends Chief Justice Of Delhi High Court Manmohan As Supreme Court Judge: Know His Contribution In Indian Taxation

Personal Allegations Against Judge Doesn’t Attract Section 15(2) Of Contempt Of Courts Act: Bombay High Court

If Not Checked Carefully, This Change To GST Annual Return May Cause An Input Tax Credit Mismatch Under GST

Analysis Of Canon Judgement Review By Supreme Court

West Indies Vs England : Tax Facts

Columns

Latest Updates You Need To Know About Income Tax e Filing

Direct Tax

Justice Sanjiv Khanna To Become 51st CJI: Know His Contribution In Indian Taxation

Columns

Know Time Limit For Issuing Income Tax Notices And Completion Of Assessment

Columns

Take Care Of Disabled Dependents And Get Relief Under Section 80DD Of Income Tax Act: Know How

Columns

Leave Job And Become A Consultant: Here’s Tax Saving Tricks

Columns

Amnesty Scheme | FAQs On Waiver Of Interest Or Penalty On Demands Pertaining To FYs 2017-20

Columns

BREAKING | New GST Invoice Management System Goes Live Today: Know Key Details

GST

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Notification

Nasha Mukt Bharat Abhiyaan: DRI Seizes 72 Litres Of Amphetamine, In 240 Cans Of 300 Ml Each, Arrived From South Africa

CBIC Withdraws Road and Infrastructure Cess On Export Of Petrol And High Speed Diesel Oil

CBIC Withdraws SAED On Production Of Petroleum, Crude And On Export Of Aviation Turbine Fuel, Motor Spirit

Import Of Petroleum, Crude And Aviation Turbine Fuel To Attract Additional Customs Duty: CBIC

SFIO conducts search operations at EVs Manufacturing Companies – Hero Electric, Benling And Okinawa Autotech

Notification

CBDT Extends Due Date For Furnishing Return Of Income In Case Of Assessee Who Is Required To Furnish Report For AY 2024-25

Notification

CBIC Extends Due Date For Furnishing Return In Form GSTR-3B For October, 2024 For Manipur

Notification

GSTN Issues Advisory for Reporting TDS Deducted by Scrap Dealers in October 2024

Notification

GSTN Issues Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Madhya Pradesh

Notification

GSTN Issues Advisory On e-Invoice Verification Apps

Notification

CBIC Notifies Powers of Additional Commissioner or Joint Commissioner of Central Tax For Passing Order In Respect Of DGGI Notices

Indirect Taxes

BREAKING | Govt. Notifies Districts Forming Jurisdiction Of GSTAT State Benches

Notification