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Highlights / Annotations / Catch Notes For January of 2024

Home Highlights January January 2024 Year 2024

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Showing 201 to 250 of 666 Records

1 2 3 456 7 8 9........ 14

January 23, 2024 Case Laws Income Tax

Taxability of salary received by non-resident from an Indian company - The ITAT examined the taxability of this income under Sections 5, 9, and 15 of the Income Tax Act.....
January 23, 2024 Case Laws Income Tax

Validity of re-assessment proceedings - jurisdiction to issue notice - Validity of notice u/s 143(2) as issued by the ITO, Ward 33(2)(3) who was not empowered - ITO who.....
January 23, 2024 Case Laws Income Tax

Revision u/s 263 - assessment of trust - The income generated by the society, including rental income, was used for its primary objective of education. Therefore, the......
January 23, 2024 Case Laws Income Tax

The Tribunal reinforced the legal principle that admissions made during a survey have limited evidentiary value unless supported by corroborative material. Additionally,....
January 23, 2024 Case Laws Customs

Classification of imported goods - when a particular laboratory does not have the testing facilities, the test report of the said laboratory without having facilities of....
January 23, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Principles of natural justice - refusal to give another opportunity to the Appellant to file a reply and the right to reply involving settlement discussions -......
January 23, 2024 Case Laws Service Tax

Refund of the CENVAT Credit - Relevant date - Apex court dismissed the appeal of the revenue against the decision where: he Tribunal has reaffirmed the principle that......
January 23, 2024 Case Laws Central Excise

Expiry of the extended period of limitation - Whether the shows cause notice is barred by limitation of five years also? - In reference to the demand at hand, the entire....
January 23, 2024 Case Laws Central Excise

Maintainability of appeal before High Court - appropriate forum - it clearly transpires that one of the issues involved relates to determination of valuation of......
January 23, 2024 Case Laws VAT and Sales Tax

Process amounting to manufacture - blending and packing of tea - after the processing tea remained tea - mere mixing of different types of tea only for the purpose of......
January 23, 2024 Case Laws Indian Laws

Polluting the stream of administration of justice - contempt of court - husband had filed fabricated document to oppose the prayer of his wife seeking transfer of......
January 23, 2024 Case Laws Indian Laws

Compulsory / premature retirement - Doubting integrity and expressing discontent about the functioning of the Petitioner - The petitioner herein has been given fair......
January 22, 2024 Case Laws GST

Cancellation of GST registration of the petitioner - physical verification of premises not done in proper manner - proper opportunity of hearing not provided - Order of.....
January 22, 2024 Case Laws GST

Supply or not - nominal amount of recoveries made by the Applicant from the employees who are provided food in the factory canteen - The ruling emphasized the principle.....
January 22, 2024 Case Laws Income Tax

Condonation of delay for filing revised return u/s 119(2)(b) - scope of 'genuine hardship’ - While considering these aspects, the authorities are expected to bear in......
January 22, 2024 Case Laws Income Tax

Exemption u/s 11 - approval u/s 80G - cancellation of provisional approval without giving show cause notice - the Assessee Trust had applied for registration within the.....
January 22, 2024 Case Laws Income Tax

Rate of tax payable on Dividend Distribution Tax (DDT) - Distribution of dividends to its share holders (Germany) (Non-residents) - the additional income tax payable by.....
January 22, 2024 Case Laws Income Tax

Accrual of income in India - FTS - Existence of a PE - Determining income on presumptive basis attributable towards Permanent Establishment ("PE" ) - Tax Authorities......
January 22, 2024 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - as per AO there was a seizure of incriminating material and failure of the assessee to prove the genuineness of the transaction -....
January 22, 2024 Case Laws Income Tax

Capital gain - Valuation - FMV determination - Conversion of agriculture land - reference to DVO - CIT(A) has correctly observed that the land sold in current year is......
January 22, 2024 Case Laws Customs

Refund of interest on amounts, which were paid during investigation and pendency of litigation - There are nothing wrong in the grants of refund of interest for the......
January 22, 2024 Case Laws Service Tax

Levy of service tax - remuneration paid by the appellant to directors should be charged to service tax on the reverse charge basis or not - Held NO - when the very......
January 22, 2024 Case Laws Central Excise

Debonding of 100% EOU - Validity of Show cause notice - At the time of de-bonding if there is any short fall of duty payment subsequent to the de-bonding of the unit,......
January 22, 2024 Case Laws VAT and Sales Tax

Validity of demand of VAT and penalty - suppression of the sales/stock difference - The penalty was confirmed based on a prior inspection u/s 29 of the HVAT Act and......
January 22, 2024 Case Laws Indian Laws

Aggregate value of claims and counter-claims in arbitration - The petitioner's calculation of Specified Value, including various interest components and GST, was found......
January 20, 2024 Case Laws GST

Refund of unutilized Input Tax Credit (ITC) - zero rated supplies or inverted duty structure - debit entries of the refund claim were not made - non submission of......
January 20, 2024 Case Laws GST

Levy of GST - Gift Vouchers - specific case of the petitioner is that these Gift Vouchers/Gift Cards are “actionable claims” and therefore not liable to tax - The......
January 20, 2024 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - AO had within his possession all the primary facts and it was for him to make necessary inquiry and draw proper inferences.....
January 20, 2024 Case Laws Income Tax

Nature of receipt - sales tax subsidy - revenue or capital receipt - The ITAT has committed a manifest error law - The receipts have been shown by the......
January 20, 2024 Case Laws Income Tax

Addition u/s 68 - it is seen that the this Gift is given from donor's NRE bank account maintained with Axis Bank. It entails particulars of cheque number, date of giving....
January 20, 2024 Case Laws Income Tax

Revision u/s 263 - TDS u/s 194B on payments made to players on winnings from lotteries/crossword puzzles - It is not evident that the AO examined/verified whether the......
January 20, 2024 Case Laws Income Tax

Addition made on account of low gross profit declared by the assessee - mere decrease in gross profit as compared to the earlier year is not a ground sufficient for......
January 20, 2024 Case Laws Income Tax

Revision u/s 263 - It is manifest from the record and particularly from the assessment order and order sheet entries that the AO has not taken up this issue of......
January 20, 2024 Case Laws Customs

Non-payment of interest on the short levied CVD/Additional Duty of Customs leviable under Section 3(1) of the Tariff Act - In view of Section 3 of the Tariff Act read......
January 20, 2024 Case Laws Customs

Benefit of exemption - At the time of filing the Bill of Entry the appellant have to submit the documents including the country of origin certificate which the appellant....
January 20, 2024 Case Laws Insolvency and Bankruptcy

Seeking extension of time for implementation of the Plan - the Successful Resolution Applicant has indicated its bona fide, at least prima facie at the present stage, to....
January 20, 2024 Case Laws Insolvency and Bankruptcy

Penalty u/s 65 of the Insolvency and Bankruptcy Code, 2016 on assenting CoC members - The Adjudicating Authority has not given any reason for forming an opinion much......
January 20, 2024 Case Laws Service Tax

The term ‘local authority’ is not defined in the notification and hence the commonsensical meaning of the term should be applied. A perusal of the functions of the NOIDA....
January 20, 2024 Case Laws Service Tax

Refund of the excess service tax paid - excess tax deposited by the appellant - The refund application by the appellant cannot be rejected on the ground of delay. - AT
January 20, 2024 Case Laws Service Tax

The demand of service tax set aside on the ground that the transport services were rendered by the individual truck or transport operators and therefore no consignment......
January 20, 2024 Case Laws Service Tax

GTA service or not - The adjudicating authority while declining the transportation activity as a GTA service has held that since there is no consignment note, the same......
January 20, 2024 Case Laws Service Tax

Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service......
January 20, 2024 Case Laws Central Excise

If the authority did not follow the direction of the CESTAT, there is gross laches on the part of the authority in passing the order. Had the petitioners brought the......
January 20, 2024 Case Laws Indian Laws

Post GST era: Whether the Goa Cess Act is constitutionally valid? - The object of GST laws is totally distinct from the object and purpose of the Goa Cess Act. Even the.....
January 19, 2024 Case Laws GST

Rectification of mistake - Excess input tax credit availed in GSTR 3B - When a show cause notice is not contested, the resultant order passed assumes the nature of an......
January 19, 2024 Case Laws Income Tax

Reopening of assessment - validity of order passed u/s 148A(d) - As noted that the assessee had repeatedly sought for adjournments which would show that the assessee......
January 19, 2024 Case Laws Income Tax

Exemption u/s 11 - assessment of trust - cash donations were anonymous as contemplated u/s 115 BBC - ITAT observed that, the inspection report mentioned about donors......
January 19, 2024 Case Laws Income Tax

Addition u/s 68 - bogus LTCG on shares - sharp scrips gain/prices - In fact, the brokers’ credibility was also doubted by the Assessing Officer and for which the......
January 19, 2024 Case Laws Income Tax

Rectification of mistake u/s 154 - short deduction of TDS and interest on short deduction - Revenue cannot charge the assessee and also collect the same amount from the recipients. - AT
January 19, 2024 Case Laws Income Tax

Applicability of TDS provisions in respect of provision for expenses made at the end of the year - Merely because the assessee had voluntarily disallowed the expenses......

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A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...