• 2024 (8) TMI 391 - DELHI HIGH COURT

  Challenge to assessment orders - whether sponsorship receipts constitute payment for admission to entertainment ? Did the pre-amended Section 2 (m) of the Delhi Entertainment and Betting Tax Act, 1966... ...

• 2024 (8) TMI 539 - ITAT BANGALORE

  Denial of TCS credit - purchases were accepted by the AO however, in turn denied the TCS credit on the ground that the TCS was collected and was reflecting in the account of one Mr. Prashanth Shetty f... ...

• 2024 (8) TMI 470 - KARNATAKA HIGH COURT

  Maintainability of petition - availability of alternative efficacious statutory remedy under Section 62 of the KVAT Act, 2003 - authority of officers to make a sudden visit - HELD THAT:- The facts are... ...

• 2024 (10) TMI 626 - CESTAT ALLAHABAD

  Demand of Service Tax made on the basis of tally data resumed by the department - cogent reasons have been provided for doubting the authenticity of the records or not - principles of natural justice ... ...

• 2024 (8) TMI 1375 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL

  Whether the services of leasing of an industrial plot of land at Taratala Road for a period of thirty years (30 years) for setting up commercial office complex against upfront lease premium provided b... ...

• 2024 (8) TMI 868 - ITAT DELHI

  Accrual of income - Receipt of membership fee - AR argued that the membership fees received has been offered to tax as and when the customers have been offered after completion of provision of service... ...

• 2024 (8) TMI 277 - ITAT DELHI

  Addition on account of payment of royalty - consideration paid for use of trademark and know-how - whether royalty arrangement which includes royalty not only for trademark and tradename but also for ... ...

• 2024 (7) TMI 1422 - ITAT HYDERABAD

  Scope of limited scrutiny - assessee argued that the case is selected only for limited scrutiny, and therefore, it should only limit to verifying Deduction against Income which are covered u/s 57 - Ap... ...

• 2024 (7) TMI 1074 - CESTAT NEW DELHI

  Levy of service tax - renting of immovable property - buildings (at Corbett Ramnagar Naukuchiyatal) which were renting - eligibility for abatement of 40% in terms of N/N. 26/2012 - supply of Tangible ... ...

• 2024 (7) TMI 1115 - CESTAT MUMBAI

  Classification of service - Tour Operator Service or travel agent service? - gross amount received by the Appellant in facilitating booking of hotel accommodation against commission - period from Apri... ...

• 2024 (7) TMI 1019 - ITAT NAGPUR

  Unexplained cash credit u/s 68 - non rejection of books of accounts - HELD THAT:- As when books of account were rejected, no addition can be made u/s 68 of the IT Act, 1961. As submitted that the lend... ...

• 2024 (8) TMI 376 - AUTHORITY FOR ADVANCE RULING, KERALA

  Classification of supply - supply of goods or services - Pani Puri, Masala Chat, Punjabi Lassi, Sev Puri, Samosa Chat, Vada Pav, Pav Bhaji cooked and sold out without a brand name - falls under restau... ...

• 2024 (8) TMI 82 - MADRAS HIGH COURT

  Challenge to Revision Assessment Orders and demand notices - petitioner filed Petitions under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 to rectify the error in the Assessment Orders - HEL... ...

• 2024 (7) TMI 1131 - ITAT SURAT

  Reopening of assessment - Bogus purchases - prima facie reason at the initial stage of reopening - HELD THAT:- In the present case, the AO has received credible information from the Investigation Wing... ...

• 2024 (7) TMI 502 - ITAT RAIPUR

  Unaccounted business income - CIT(A) deleted addition on Acceptance of retraction of statement recorded u/s 132(4) - CIT(A) accepting the assessee's version as well as part retraction of statement... ...

• 2024 (10) TMI 1151 - KERALA HIGH COURT

  Computation of STCG - manner in which the short-term capital gains that are chargeable u/s 45(4) - HELD THAT:- A reading of the provisions of Section 45(4) would indicate that the computation has to b... ...

• 2024 (7) TMI 151 - CALCUTTA HIGH COURT

  Nature of receipt - receipt of money on account of relinquishment of its right to operate a hotel as a license - sum received by the assessee from ELEL [licence grantor] under an award/consent terms -... ...

• 2024 (7) TMI 518 - Competition Commission of India

  Profiteering - increasing the base prices of movie tickets by maintaining the same selling prices of the movie admission tickets despite the reduction in GST rate - GST rate reduction benefits not pas... ...

• 2024 (7) TMI 308 - CESTAT MUMBAI

  Levy of service tax - Business Auxiliary services - promotion and marketing of the film produced by the FPC - scope of definition of service - extended period of limitation. Whether the services provi... ...

• 2024 (6) TMI 1327 - CESTAT MUMBAI

  Eligibility to avail the CENVAT Credit on various input services for providing output services - Short term accommodation in Hotel services - Air-conditioned Restaurant Services - Rent-a-Cab services ... ...

123456........ 168