• CLUBBING OF WIFE’S INCOME WITH THAT OF THE ASSESSEE

  Clubbing of wife s income The clubbing income provision was introduced to prevent individuals from avoiding tax payments by transferring income or assets to others without genuine substance. This incl... ...

• Disallowance of prior period expenses pertaining to expenditure crystallized or details received after...

  Disallowance of prior period expenses pertaining to expenditure crystallized or details received after completion of earlier years' audits. Genuineness not doubted, remitted to AO for verification of ... ...

• Certain Activity or Transaction whether it is Supply of Goods or Services- Para 6 Schedule II Read with Section 7(1A)

  Activity or Transaction - Schedule II whether it is Supply of Goods or Services Section 7(1A) , states that; Where certain activities or transactions constitute a supply in accordance with the provisi... ...

• Certain Activity or Transaction whether it is Supply of Goods or Services- Para 5 Schedule II Read with Section 7(1A)

  Activity or Transaction - Schedule II whether it is Supply of Goods or Services Section 7(1A) , states that; Where certain activities or transactions constitute a supply in accordance with the provisi... ...

• 2024 (11) TMI 403 - CESTAT CHENNAI

  Service tax demand on municipality on the income received from the renting of immovable property - assessee argued service tax demand on the plea that the Srivilliputhur Municipality is a creature of ... ...

• 2024 (11) TMI 404 - CESTAT AHMEDABAD

  Classification as declared service u/s 66E(e) of the Finance Act as agreeing to the obligation to tolerate an Act and consequential liable to service tax or otherwise - interest charged by the appella... ...

• 2024 (11) TMI 349 - CESTAT AHMEDABAD

  Commercial or Industrial Construction Service - Hostel Building constructed for GAIMS (Gujarat Adani Institute of Medical Science) being an educational institute - Whether the extended period of limit... ...

• 2024 (11) TMI 352 - Supreme Court

  Maintainability of fresh application under Section 11(6) of the Arbitration and Conciliation Act, 1996, when no liberty to file a fresh application was granted by the High Court at the time of withdra... ...

• 2024 (11) TMI 483 - DELHI HIGH COURT

  Appropriate Forum - Maintainability of petition or remedy is to approach the Debt Recovery Tribunal (DRT) - petitioners raised the grievance that despite the debt of the corporate debtor having been r... ...

• 2024 (11) TMI 299 - DELHI HIGH COURT

  Doctrine of Merger - Jurisdiction of the respondent to adjudicate stamp duty under sections 31 and 33 of the Indian Stamp Act, 1899 - challenge to impugned order on the grounds that the respondent mis... ...

• 2024 (11) TMI 401 - CESTAT KOLKATA

  Service tax demand confirmed in respect of the Goods Transport Agency (GTA) service rendered by the appellant on reverse charge basis - Assessee billed service tax on the GTA service in respect of 12 ... ...

• 2024 (11) TMI 216 - Supreme Court (LB)

  Mega Power Policy and the effect of the Press Release of 01.10.2009 -competitive bidding was initiated by the respondent, what was in vogue was the Mega Power Policy, 2006. Petitioners praying before ... ...

• 2024 (11) TMI 313 - ITAT DELHI

  Disallowance of prior period expenses - Expenditure not pertaining to the year under consideration - HELD THAT:- AR before us fairly submitted that let the details given by the assessee be examined by... ...

• 2024 (11) TMI 251 - KARNATAKA HIGH COURT

  Taxability of compensation - Land-losers relieved off from the levy of income tax on the compensation paid for the acquisition of their lands - relief has granted principally in terms of section 96 of... ...

• 2024 (11) TMI 11 - CESTAT NEW DELHI

  Service Tax on Works Contracts - Demand of service tax invoking extended period of limitation - appellant had rendered taxable service of construction of residential complexes chargeable to service ta... ...

• 2024 (11) TMI 20 - CESTAT CHENNAI

  Scrap imported - Eligibility for the concessional rate of duty under Customs Notification No. 12/2012-Cus. dated 17.03.2012 vide Sl.No. 330 - Appellants purchased 251.300 MTs of re-rollable scrap each... ...

• Certain Activity or Transaction whether it is Supply of Goods or Services- Para 2 Schedule II Read with Section 7(1A)

  Activity or Transaction - Schedule II whether it is Supply of Goods or Services Section 7(1A) , states that; Where certain activities or transactions constitute a supply in accordance with the provisi... ...

• Supply Includes Without Consideration - Para 2 of Schedule I Read with Section 7(1)(c)

  Supply Without Consideration shall be considered as Supply - Schedule I - As per section 7(1)(c) , the activities specified in Schedule I, made or agreed to be made without a consideration shall be co... ...

• CBIC CLARIFICATION ON TAXABILITY OF VARIOUS SERVICES

  CBIC has clarified on following services and issues of taxability / classification / valuation / tax rate, based on recommendations of 54 th GST Council meeting held on 09.09.2024 vide Circular No. 23... ...

• 2024 (11) TMI 238 - ITAT MUMBAI

  Reopening of assessment - assessee was not registered u/s. 12A/12AA of the Act, the assessee was not entitled to exemption u/s. 11 of the Act and due to large surplus, the assessee has not applied the... ...

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