• 2024 (11) TMI 276 - GUJARAT HIGH COURT

  Validity of reopening of assessment - Jurisdictional validity of the notice and order issued u/s 148, 148A(b), and 148A(d) - Application of mind by the specified authority in granting sanction for reo... ...

• 2024 (10) TMI 534 - ITAT MUMBAI

  Nature of receipts - reserve arising out of amalgamation - Applicability of Section 28(iv) and Section 56(2)(x)(c) - whether receipt is capital in nature and thereby not taxable? - HELD THAT:- In the ... ...

• 2024 (11) TMI 151 - ITAT MUMBAI

  Exemption u/s 11 - treating surplus arising out of pharmacy store in the assessee hospital, to be business income - whether running a pharmacy was incidental to the main objects of running a Hospital ... ...

• 2024 (10) TMI 330 - CESTAT NEW DELHI

  Levy of service tax - whether the activity of letting out shops/AARATHS and other premises for shops and canteen, banks, etc. is liable to service tax? - HELD THAT:- The issue has been decided in Kris... ...

• Ind AS 104 (Insurance Contracts)

  1 [ SCHEDULE [See proviso to rule 5] Indian Accounting Standard (Ind AS) 104 Insurance Contracts ( This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal... ...

• 2024 (10) TMI 1054 - CESTAT ALLAHABAD

  Admissibility of refund claim in terms of Section 11B of the Central Excise Act, 1944 - deposit made during the investigation under protest - time limitation - HELD THAT:- Reliance placeed by the Lowe... ...

• 2024 (10) TMI 361 - ITAT COCHIN

  Accrual of income - treating the interest received along additional compensation on account of land acquisition as income chargeable to tax - assessee an individual and owns certain agricultural land ... ...

• 2024 (10) TMI 286 - Supreme Court

  Plant or Machinery - Input Tax Credit (ITC) - Constitutional validity of clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services Tax Act, 2017 - Interpretation of the ex... ...

• 2024 (10) TMI 264 - Supreme Court (LB)

  Validity of reassessment notices/ proceedings - scope of notices issued under Section 148 of the new regime between July and September 2022 - Application of TOLA to the Income Tax Act after 1 April 20... ...

• 2024 (10) TMI 905 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , CHENNAI

  Determination of the period of limitation for filing an appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016 - scope of Aggrieved Person - Principle of Estoppel by Conduct - HELD THAT:-... ...

• 2024 (10) TMI 422 - ITAT MUMBAI

  Addition u/s 68 - bogus LTCG on sale of shares - AO has primarily placed reliance on the report given by the Investigation Wing of the Income tax Department in order to arrive at the conclusion that i... ...

• 2024 (10) TMI 220 - CESTAT NEW DELHI

  Non-reversal of proportionate CENVAT credit availed on common input services - trading of goods - exempt service in terms of section 66D(e) of the Finance Act - Chartered accountant services, telephon... ...

• 2024 (10) TMI 140 - MADRAS HIGH COURT

  Challenge to assessment order on the ground of time limitation - assessment orders passed by the Assessing Officer for the Assessment years 2007-2008 to 2009-2010 were passed within the period of limi... ...

• GST is applicable on the increased rents for past periods

  The Authority for Advance Ruling, Tamil Nadu, in the case of IN RE: M/S. METROPOLITAN TRANSPORT CORPORATION - 2024 (7) TMI 357 - AUTHORITY FOR ADVANCE RULING, TAMILNADU , ruled that in pursuance of a ... ...

• Companies (Indian Accounting Standards) Third Amendment Rules, 2024.

  MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 28th September, 2024 G.S.R. 602(E) . In exercise of the powers conferred by section 133 read with section 469 of the Companies Act, 2013 (18 o... ...

• 2024 (11) TMI 357 - ITAT JAIPUR

  Nature of receipts - receipts of development fund - capital receipt/corpus donation, or revenue receipt - HELD THAT:- In the present case, the development fund is received from the students apart from... ...

• 2024 (10) TMI 644 - ITAT MUMBAI

  Legal status of the assessee as a State or an agent of the State - Claim of the assessee for its nontaxability is on the strength of the Article 289 of the Constitution of India, since its activities ... ...

• 2024 (10) TMI 11 - CESTAT CHANDIGARH

  Levy of Service tax - Support Services of Business or Commerce - Adda Fees - Levy of service tax - Manpower Recruitment Agency - undertaking work allotted by M/s Faridkot Co-op. Milk Producer Union Lt... ...

• Registered Person eligible to avail ITC on capital goods used in installation of electricity line for receiving supply o.....

  The AAR, Gujarat in the case of IN RE: M/S ELIXIR INDUSTRIES PRIVATE LIMITED - 2024 (7) TMI 982 - AUTHORITY FOR ADVANCE RULING, GUJARAT ruled that registered person is eligible to avail Input Tax Cred... ...

• 2024 (11) TMI 149 - ITAT RANCHI

  TDS u/s 194L - Demand u/s. 201(1) and 201(1A) on account of failure to deduct TDS on payments were made for acquisition of agricultural lands - determination of the exact nature of the lands - assesse... ...

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