• 2024 (10) TMI 408 - CESTAT CHENNAI

  Rejection of declared value - Quotation obtained by under-invoicing - big difference in values between the quotation and the declared invoice value - enhancement of value based on the quotation with t... ...

• Relaxation for the availment of ITC for the FYs 2017-2021

  Introduction: Due to various factors, including financial constraints, lack of knowledge on the part of taxpayers or their accountants/ tax consultants, and the cancellation of GST registrations for m... ...

• 2024 (10) TMI 213 - Supreme Court

  Interpretation of the Clause 10 of the NIT dated 16.08.2023 - Rejection of Technical bid of the Appellant, while accepting the Technical bid of the Respondent no. 8, Company - Respondent no. 8, Compan... ...

• 2024 (11) TMI 227 - ITAT KOLKATA

  Addition made u/s 68 - share capital and share application money received from 13 share applicants - No evidences to prove the identity and creditworthiness of the share applicants and genuineness of ... ...

• 2024 (10) TMI 335 - CESTAT AHMEDABAD

  Diversion of raw sesame seeds imported duty free - Import of duty-free Sesame seeds under Advance Authorization Scheme (A.A.S) under Notification No. 96/2009-Cus dated 11.09.2009 and subsequent export... ...

• 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... ...

• Responsibilities of Principal Auditor and Other Auditors in Group Audits

  Government of India National Financial Reporting Authority 7th Floor, Hindustan Times House, Kasturba Gandhi Marg, New Delhi NF- 25013/2/2023-O/o Secy-NFRA Dated 3.10.2024 Circular under Section 132(2... ...

• CAN SMR AUTHORITY MONITOR THE ADJUDICATION ORDER?

  Dear experts 1] The adjudication process under Section 73 or 74 of the CGST Act is supposed to be concluded by not only the authorised Proper Officer but also by an independent authority. It means, su... ...

• 2024 (10) TMI 1308 - DELHI HIGH COURT

  Classification of services rendered - intermediary services or not - refund of unutilized Input Tax Credit (ITC) - HELD THAT:- An intermediary would be one who arranges or facilitates the supply of go... ...

• 2024 (10) TMI 435 - AUTHORITY FOR ADVANCE RULING, TAMILNADU

  Admissibility of the Advance Ruling application in view of the investigation initiated by DGGI - Definition and scope of 'proceedings' under the CGST Act, 2017 - scope of 'proceedings'... ...

• 2024 (10) TMI 696 - ITAT JAIPUR

  Validity of assessment passed u/s 153A - material found in the search of any other person than the assessee - validity of search conducted - assessee expressed his surprise as to the conduct of the se... ...

• 2024 (10) TMI 528 - ITAT KOLKATA

  Deemed dividend u/s. 2(22)(e) - addition made on the ground that the assessee had taken loan from company in which the assessee is 66.22% shareholder - Assessee argued these transactions are for comme... ...

• 2024 (10) TMI 434 - AUTHORITY FOR ADVANCE RULING, TAMILNADU

  Admissibility of the Advance Ruling application in view of the investigation initiated by DGGI - Definition and scope of 'proceedings' under the CGST Act, 2017 - scope of 'proceedings'... ...

• 2024 (10) TMI 112 - COMPETITION COMMISSION OF INDIA

  Profiteering - failure to pass on the benefit of reduction in the GST rate on Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or... ...

• The court held that the Committee of Creditors (CoC) rightly considered and rejected the resolution plan...

  The court held that the Committee of Creditors (CoC) rightly considered and rejected the resolution plan submitted by M/s. Saverni Neutech Pvt. Ltd. and approved the plan of M/s. Trinity India Forgete... ...

• 2024 (10) TMI 400 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL, PRINCIPAL BENCH, NEW DELHI - LB

  Direction to RP to reconstitute the Committee of Creditors (CoC) after excluding the Appellant and other unsecured Financial Creditors - Appellant qualifies as a 'related party' or not - Appel... ...

• 2024 (9) TMI 1548 - CESTAT KOLKATA

  CENVAT Credit - common input services - non-maintenance of separate records - period 1.10.2014 to 30.06.2017 - extended period of limitation - Short payment of Service Tax under the category of Repair... ...

• Operational Guidelines for Foreign Venture Capital Investors (FVCIs) and Designated Depository Participants (DDPs)

  CIRCULAR SEBI/HO/AFD/AFD-PoD-3/P/CIR/2024/130 September 26, 2024 To, 1. Foreign Venture Capital Investors ( FVCIs ) 2. Designated Depository Participants ( DDPs ) and Custodians 3. All Depositories 4.... ...

• 2024 (9) TMI 1645 - CESTAT NEW DELHI

  Recovery of Central Excise duty with interest and penalty - plastic waste or not - popcorn waste used by the appellant for manufacturing PSF - benefit of NIL rate of duty under Serial No. 172A of the ... ...

• 2024 (10) TMI 991 - ITAT AHMEDABAD

  Revision u/s 263 - Shares held as penny stock - as per CIT GCM Securities Ltd. is a penny stock and the AO failed to conduct relevant enquiry and passed the assessment order, which is found to be erro... ...

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