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Highlights / Annotations / Catch Notes For February of 2024

Home Highlights February February 2024 Year 2024

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Showing 301 to 350 of 774 Records

1 ....3 4 5 678 9 10 11........ 16

February 19, 2024 Case Laws Insolvency and Bankruptcy

Rectification of defects in section 7 application - ambit of a Power of Attorney - Home Buyers - NCLT rejected the application for initiation of CIRP - The appellate......
February 19, 2024 Case Laws Service Tax

Negative listed service or not - Levy of service tax - renting of immovable property - renting out land and shops to traders - Agricultural Produce Market Committee -......
February 19, 2024 Case Laws VAT and Sales Tax

Valuation - Tax on Luxuries - inclusion of an amount towards ayurveda income after giving all deductions as per law in calculation of assessable value - The High Court......
February 19, 2024 Case Laws Indian Laws

Dishonour of Cheque - Petitioner is an agent of the accused no. 1 firm - vicarious liability of the petitioner - It noted that there were no specific allegations against....
February 17, 2024 Case Laws Income Tax

Capital gain computation - disallowance of interest on housing loan which has been claimed as part cost of acquisition - The ITAT upheld the CIT(A)'s decision, agreeing.....
February 17, 2024 Case Laws Income Tax

Unexplained investment in agricultural lands - loose paper seized relied upon - The ITAT found that the firm had shown the sale of some lands and offered the gain as......
February 17, 2024 Case Laws GST

Validity of assessment order - copy of the SIB report not provided to the assessee - The court held that the petitioner's version was not considered by the authorities......
February 17, 2024 Case Laws GST

Validity of assessment order - The High court notes that the assessment orders contain unreasoned findings regarding director's remuneration, miscellaneous expenses, and....
February 17, 2024 Case Laws GST

Reversal of Input Tax Credit (ITC) - The court notes that the impugned order reversed the ITC based solely on the cancellation of the supplier's registration and......
February 17, 2024 Case Laws GST

Disallowance of ITC - mismatch between GSTR-3B and GSTR- 2A - Rectification of GSTR-1 return - The Bombay High Court, considering the circumstances and precedent,......
February 17, 2024 Case Laws GST

Validity of SCN issued u/s 73 of the CGSTAct, 2017, for the tax period April, 2018 to March, 2019 to the extent of confirming demand along with interest and penalty -......
February 17, 2024 Case Laws GST

Scope of supply - Providing canteen facilities for employees - The AAR concluded that GST is not applicable on the amount recovered from permanent employees for canteen.....
February 17, 2024 Case Laws GST

Entitlement to claim input tax credit - The AAR concluded that the applicant is not entitled to claim ITC for expenses incurred specifically for the restaurant service......
February 17, 2024 Case Laws Income Tax

Entitlement to waive off the pre-deposit of 20% of the assessed tax liability being high pitched assessment - The High Courd held that, considering that the ACIT and......
February 17, 2024 Case Laws Income Tax

Revision application filed u/s 264 - Upon perusal of the documents, the High Court noted that the matter was not heard and decided on the initial date, and no notice was....
February 17, 2024 Case Laws Income Tax

Reopening of assessment - concept of change of opinion - The court agreed with the petitioner's argument, stating that the reopening of the assessment was indeed based......
February 17, 2024 Case Laws Income Tax

Unexplained expenditure u/s. 69C - Assessment u/s 153A post search - The High Court observed that the documents found and seized from the assessee’s premises were......
February 17, 2024 Case Laws Income Tax

Addition u/s 68 - Addition as income of brokerage/commission @ 2% of cash deposits as accommodation entry provider - onus to prove - The High Court concluded that the......
February 17, 2024 Case Laws Income Tax

Assessment of trust - Disallowance of revenue expenditure - The Tribunal held that, since the surplus income does not exceed 15% of the total receipts of the assessee......
February 17, 2024 Case Laws Income Tax

Entitlement to foreign tax credit - The Tribunal concludes that the filing of Form 67 is a procedural requirement and should be construed as directory rather than......
February 17, 2024 Case Laws Income Tax

Validity of Revision u/s 263 against invalid assessment - The Tribunal held that the original assessment order, being framed in the name of a deceased person, was......
February 17, 2024 Case Laws Income Tax

TDS u/s 194C - Disallowance u/s 40(a)(ia) - Non deduction of TDS on minimum guarantee expense - The Tribunal analyzed the business model of the assessee and concluded......
February 17, 2024 Case Laws Income Tax

Addition u/s 43CA - difference in the value of sale consideration of the of property as shown by the assessee and value adopted by the Sub-Registrar for stamp duty......
February 17, 2024 Case Laws Income Tax

Income taxable in India or not - FTS/FIS - payments received by the assessee from its Indian customers on account of Centralized Services - absence of PE in India - The.....
February 17, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - additions of cash deposits - The Tribunal held that, the Assessing Officer has treated the cash deposit merely on the basis of human......
February 17, 2024 Case Laws Income Tax

Black Money - Beneficial ownership - undisclosed foreign income/asset - The ITAT recognized that the investments were either made by the assessee's son or were explained....
February 17, 2024 Case Laws Income Tax

Deduction of research and development expenses claimed u/s 35(2AB) - weighted deduction - whether the expenditure claimed by the assessee is required to be approved by......
February 17, 2024 Case Laws Income Tax

TP Adjustment - comparable selection - The ITAT that the turnover filter cannot be applied as a tool for cherry picking the comparables at the later stage after......
February 17, 2024 Case Laws Customs

Import of Plastic Injection Moulds - News goods or used / second hand goods - The CESTAT observed that, The expert is not to expected to give his impressions but has to.....
February 17, 2024 Case Laws Customs

Confiscating absolutely seven gold bars having foreign make marking - Smuggling - Hyundai Verna Car - sufficient evidence to prove foreign origin goods - The Tribunal......
February 17, 2024 Case Laws Service Tax

Renting of immovable property service - Liability of Appellant (Partnership Firm) is liable to discharge service tax on property jointly owned by parents of the......
February 17, 2024 Case Laws Service Tax

Reversal of Cenvat Credit - Whether the appellant is liable to pay 5% / 6% / 7% of the value of exempted services (trading) as they failed to maintain separate accounts.....
February 17, 2024 Case Laws Service Tax

Levy of service tax - Business Auxiliary services - incentives received from M/s. Volkswagen and M/s. Castrol India - reverse charge mechanism - The tribunal found that.....
February 17, 2024 Case Laws Central Excise

CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that......
February 17, 2024 Case Laws Indian Laws

Challenging the constitutional validity of the Electoral Bond Scheme “Electoral Bond Scheme” or “Scheme” - The Supreme Court held that, the Electoral Bond Scheme, the......
February 17, 2024 Case Laws Indian Laws

Dishonour of Cheque - acquittal of accused - rebuttal of presumption - The High court found that the evidence presented by the complainant was sufficient to establish......
February 16, 2024 Case Laws GST

Power of CBIC to issue circular and delegate the functions of 'Proper officer' to issue Audit Report - The High Court held that the impugned circulars are intra vires......
February 16, 2024 Case Laws GST

Validity of assessment order - replies submitted by the petitioner and the documents provided by the petitioner were not taken into consideration - principles of natural....
February 16, 2024 Case Laws GST

Cancellation of GST Registration of petitioner - The High Court noticed that the SCN was never served, and taking note of the fact that the impugned order does not make.....
February 16, 2024 Case Laws GST

Attachment of bank account - Failure to pay tax due to due amounts from the main contractors had not been received - The High court acknowledged the petitioner's......
February 16, 2024 Case Laws GST

Cancellation of GST registration of petitioner - While setting aside the order, the high Court remitted the matter back to the 2nd respondent with a direction to......
February 16, 2024 Case Laws GST

Seeking grant of anticipatory bail - ITC availed on the ground of fake bills - After considering the arguments and examining the record, the court found merit in the......
February 16, 2024 Case Laws GST

Quantum of levy of penalty - petitioner points out that 100% penalty was imposed although the show cause notice was issued u/s 73 - The High Court held that, it is clear....
February 16, 2024 Case Laws GST

Rejection of appeal on the ground of time limitation - whether the appellate authority had power to condone a delay of thirty days over and above the prescribed three......
February 16, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - new regime u/s 148A - The High Court held that, the amended provisions require a prima facie satisfaction of income....
February 16, 2024 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition made on account of mistake in treating the income from transfer of depreciable asset as long-term capital gain instead of short term......
February 16, 2024 Case Laws Income Tax

Applicability of Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils - The High court.....
February 16, 2024 Case Laws Income Tax

Addition u/s 69A - Source of Cash deposit - Assessee contended that same is received in advance against the sale of property - Levy of penalty u/s 271D - The ITAT held......
February 16, 2024 Case Laws Income Tax

Penalty u/s 271D - accepting cash loan of Rs. 2 lakh in aggregate without any reasonable cause in contravention to section 269SS - transactions between father and son,......
February 16, 2024 Case Laws Income Tax

Penalty u/s 271-D and 271-E - accepting loan in cash from the director of the company - The tribunal held that, the assessee`s case under consideration the transactions.....

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

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

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

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

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

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

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

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F: Transfer of ITC without filing ITC-02

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