• 2024 (10) TMI 824 - CESTAT CHANDIGARH

  Levy of service tax with interest and penalty - Business Support Services - sharing of Revenue - providing infrastructural support services to DSPs - It is alleged that the revenue retained by the app... ...

• 2024 (10) TMI 875 - Supreme Court

  Treatment to be given to broken period interest - securities were treated as stock-in-trade - whether a deduction of the broken period interest can be claimed? - HELD THAT:- Initially, CBDT issued Cir... ...

• Introduction of Liquidity Window facility for investors in debt securities through Stock Exchange mechanism

  CIRCULAR SEBI/HO/DDHS/DDHS-PoD-1/P/CIR/2024/141 October 16, 2024 To, Issuers who have listed and/ or propose to list Non-convertible Securities; Recognised Stock Exchanges; Registered Depositories; Re... ...

• 2024 (10) TMI 1070 - CESTAT ALLAHABAD

  Refund of service tax paid under Reverse Charge Mechanism (RCM) - rejection on the allegation that there was no provision which allowed refund of service tax paid under RCM - substantive right of the ... ...

• 2024 (10) TMI 995 - ITAT MUMBAI

  Addition u/s 68 - denial of claim of exemption u/s 10(38) - Bogus share transactions - HELD THAT:- We do not find any merits in the reason of the AO as well as the CIT (A) where the above addition is ... ...

• 2024 (10) TMI 901 - CESTAT AHMEDABAD

  Levy of service tax - income recorded under the head trade discounts and incentives which is alleged to have been received as consideration for promoting or marketing vehicles of respective Tata Motor... ...

• 2024 (10) TMI 733 - CESTAT BANGALORE

  Refund of SAD - failure to satisfy conditions at Para 2(d)(e)(II)(III) of N/N. 102/2007-Cus. dated 14.09.2007 - whether the appellant is eligible for the refund when the conditions of the Notification... ...

• 2024 (11) TMI 531 - ITAT PUNE

  Disallowance of interest u/s 36(1)(iii) on interest-free loans given by the assessee - HELD THAT:- A perusal of the Balance Sheet of the assessee shows that the opening capital as on 01.04.2017 is Rs.... ...

• 2024 (10) TMI 674 - Supreme Court

  Suit for specific performance of the agreement dismissed - suit decreed partially only for the alternative relief of recovery - doctrine of lis pendens - whether the agreement dated 17.08.1990 is a re... ...

• Eligibility to ITC for tax paid under RCM on rented commercial property

  Dear Sirs, Mr X, a registered person, used a commercial property for exempted supplies and paid rent to an unregistered person (Land Lord). Whether X is liable to pay tax under RCM and can avail of IT... ...

• Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis .....

  Circular No. 236/30/2024-GST F. No. CBIC-190354/149/2024-TO(TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated the 11th October... ...

• Clarifications regarding applicability of GST on certain services

  Circular No. 234/28/2024-GST F. No. CBIC-190354/149/2024-TO(TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated the 11th October... ...

• RCM applicability of Government Entity

  If a government entity receives construction services from CPWD (a government agency), the CPWD is liable to pay tax under the Forward Charge Mechanism (FCM), or the government entity under the Revers... ...

• 2024 (10) TMI 1081 - ITAT MUMBAI

  Addition u/s 68 - denial of claim of exemption u/s 10(38) - Bogus share transactions - abnormal price rise in penny stock shares - HELD THAT:- When AO is having the details about the call record of th... ...

• 2024 (10) TMI 652 - ITAT DELHI

  Disallowance u/s 14A r.w.r. 8D - expenditure incurred on earning exempt income - HELD THAT:- Revenue has not brought any material suggesting that the contention of the assessee that the assessee do no... ...

• Substitution of new Chapter VIII for sections 7 and 8

  . 10. For sections 7 and 8 of the principal Act, the following shall be substituted, namely:- CHAPTER VIII MISCELLANEOUS Repeal of provisions of certain Acts. 56. (1) Sections 81, 82 and 94 of the Ind... ...

• RCM on Audit Fee

  In case of Cooperative Banks in Kerala audit is done by the Kerala State Cooperative Department auditors. The department collects audit fee from the banks relating to the salary cost of staff auditors... ...

• 2024 (11) TMI 425 - ITAT MUMBAI

  Addition relating to sale value of shares - addition of estimated commission expenses - HELD THAT:- We noticed that the evidences furnished by the assessee to prove the purchase and sale of shares, pa... ...

• 2024 (10) TMI 970 - JAMMU AND KASHMIR HIGH COURT

  Withdrawal of the Budgetary Support Scheme by SO 239 dated 16-07-2021 - violation of doctrines of promissory estoppel and legitimate expectation - violation of Article 14 of the Constitution of India ... ...

• 2024 (10) TMI 506 - BOMBAY HIGH COURT

  Seeking grant of bail - Money Laundering - predicate offences - amass of assets disproportionate to known sources of income - twin test contemplated u/s 45 of the PMLA satisfied or not - HELD THAT:- S... ...

1234567........ 910