• 2024 (11) TMI 162 - ITAT PUNE

  Transfer of capital assets owned by the appellant firm to its partners resulting into Capital Gains - transfer of immovable property by book entries - As per AO assessee firm had purchased the lands f... ...

• 2024 (10) TMI 1404 - CESTAT MUMBAI

  Interpretation of statute - Rule 4(7) and Rule 11 of Cenvat Credit Rules - Applicability of Rule 6 of Cenvat Credit Rules in recovering cenvat credit for unsold carpet area - HELD THAT:- The appellant... ...

• Inadvertent error by bank officials ignoring restraint orders led to FIR against bank officials for...

  Inadvertent error by bank officials ignoring restraint orders led to FIR against bank officials for offences under IPC provisions. Continuation of criminal proceedings questioned. Held: FIR did not sh... ...

• 2024 (10) TMI 1346 - CESTAT KOLKATA

  Levy of service tax on Business Support Service - Denial of CENVAT Credit on club membership renewal fees in terms of Rule 2(l) of the CENVAT Credit Rules, 2004 - Suo-Moto recredit to the CENVAT accou... ...

• 2024 (11) TMI 32 - PUNJAB AND HARYANA HIGH COURT

  Capital gain computation - cost of acquisition would relate back to date of transfer through will to the beneficiary (son) - Determination of indexation cost acquisition of the residential house - res... ...

• 2024 (10) TMI 1468 - DELHI HIGH COURT

  Oppression and Mismanagement - Maintainability of the present writ petition preferred by the petitioner company invoking Article 226 of the Constitution of India, 1950 - seeking issuance of directions... ...

• 2024 (10) TMI 1333 - CESTAT HYDERABAD

  CENVAT Credit - capital goods - inward transport - reverse charge mechanism - scope of SCN - penalty - HELD THAT:- The Adjudicating Authority has clearly traversed beyond the charges levelled in the s... ...

• LATEST CLARIFICATIONS ISSUED BY CBIC

  The CBIC has issued three circulars recently giving clarifications in certain issues on the basis of the representations received from the stakeholders. These circulars are- Circular No. 234/28/2024-G... ...

• 2024 (11) TMI 156 - ITAT MUMBAI

  Correct head of income - rental income earned by the assessee - Income from House Property v/s business income - HELD THAT:- We notice that the assessee has treated the properties as its Investment on... ...

• 2024 (10) TMI 1203 - ITAT BANGALORE

  LTCG - exemption u/s. 54 towards investment in house property which was under construction and not completed - utilization of the capital gain in construction of a residential house - HELD THAT:- As r... ...

• RECENT DEVELOPMENTS IN GST

  According to RBI s monetary policy announced on 9 th October, 2024 , inflation has moderated and inflation and growth balance is well poised. RBI looks at FY 2025 GDP growth at 7.2% and that India s g... ...

• Protocol

  ANNEXURE PROTOCOL BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE REPUBLIC OF POLAND AMENDING THE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT... ...

• Dividends

  ARTICLE 11 DIVIDENDS 1. paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also... ...

• Protocol

  PROTOCOL At the signing today of the Agreement between the Government of the Republic of India and the Government of the United Arab Emirates for the Avoidance of Double Taxation and the Prevention of... ...

• 2024 (11) TMI 31 - DELHI HIGH COURT

  Reopening of assessment u/s 147 - Time limit for notice u/s 149 - transactions in Cubical were bogus transactions - threshold limit of Rs. 50,00,000/- for reopening of an assessment ending prior to th... ...

• 2024 (11) TMI 39 - GUJARAT HIGH COURT

  Constitutional validity of section 17 (2) of the CGST Act - ultra vires Article 14 of the Constitution of India to the extent it restricts the refund under the inverted duty structure - vested right o... ...

• Limitation of Benefits

  ARTICLE 24 LIMITATION OF BENEFITS [REPLACED by paragraphs 8 through 13 of Article 7 of the MLI] [1. Except as otherwise provided in this Article, a person (other than an individual), which is a reside... ...

• Protocol

  PROTOCOL TO THE AGREEMENT BETWEEN THE REPUBLIC OF INDIA AND THE REPUBLIC OF FINLAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME At the mom... ...

• 2024 (10) TMI 973 - Supreme Court

  Levy of of tax/fee/royalty on advertisement(s) - demand made without any legislative sanction and is, thus, violative of Article 265 of the Constitution of India, 1950 - whether the demand is by way o... ...

• 2024 (10) TMI 882 - ITAT CHENNAI

  Reopening of assessment - reason to believe or change of opinion - interest income should be assessed as income from other sources and taxed separately without setting off against the current year s b... ...

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