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Highlights / Annotations / Catch Notes For February of 2024

Home Highlights February February 2024 Year 2024

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Showing 351 to 400 of 774 Records

1 ....4 5 6 789 10 11 12........ 16

February 16, 2024 Case Laws Income Tax

Determination of value u/s 50C - Validity of order of CIT(A) directing the AO to recalculate the capital gain on sale of land taking total value of property of Rs. 6.05.....
February 16, 2024 Case Laws Income Tax

TDS u/s 195 - Sales commission paid to foreign company - non deduction of TDS - addition u/s 40(a)(i) - ITAT upheld the CIT(A)'s decision, noting that services rendered.....
February 16, 2024 Case Laws Income Tax

Correct head of income - addition of interest income on margin money kept with Bank/Financial Institution taxable under the head ‘income from other sources’ - The ITAT......
February 16, 2024 Case Laws Customs

Benefit of the Customs Tariff [Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 - N/N.......
February 16, 2024 Case Laws Customs

Seeking release of 540 bags of areca nuts of Sri Lankan origin imported without providing a bank guarantee - Considering the verified certificate of origin and absence......
February 16, 2024 Case Laws Customs

Seizure of Gold - smuggling of gold - Extension of period for issuance of show cause notice - "sufficient cause" for extension - The court examines the reasons recorded.....
February 16, 2024 Case Laws Customs

Levy of CVD - rubber scrap imported by the respondent - Appeal against the decision of Tribunal setting aside the demand of CVD without considering that the twin test of....
February 16, 2024 Case Laws Customs

Valuation - inclusion of royalty / technical know-how to the transaction value - The tribunal noted that, the argument in regard to amendment of Rule 10 is not material.....
February 16, 2024 Case Laws Customs

Imposition of penalty u/s 112(a) of the Customs Act, 1962 - fraudulent import in the name of dummy IECs with mis-declaration in description and value inputs - Abetment -....
February 16, 2024 Case Laws Companies Law

Manipulation of voters’ list for the tenure of office bearers of the association from 2021 to 2023 by the named appellant defendants - Jurisdiction of Court or Tribunal.....
February 16, 2024 Case Laws Insolvency and Bankruptcy

Rejection of Resolution Plan - The appellant argued before the Adjudicating Authority and subsequently in the Appeals that his plan, being submitted by an MSME (Micro,......
February 16, 2024 Case Laws Money Laundering

Powers of the High Courts in staying the investigations or directing not to take coercive action against the accused pending petitions u/s 482 of Cr.PC - The Supreme......
February 16, 2024 Case Laws Service Tax

Benefit of SabkaVishwas Legal Dispute Resolution Scheme (SVLDRS), 2019 - The High Court observed that, the Supreme Court had an effect of extending the period of......
February 16, 2024 Case Laws Central Excise

Classification of micronutrient fertilizers - Presence of nitrogen as a chelating agent - essential constituent - In this remand back case from the Supreme Court, the......
February 16, 2024 Case Laws VAT and Sales Tax

Seeking grant of regular bail - evasion of tax under Haryana VAT Act - The High court applies the triple test in economic offenses, which includes evaluating whether the....
February 16, 2024 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability of the director - The Court found that, the resignation of the directors, as recorded in Form 32, indicates their......
February 15, 2024 Case Laws GST

Scope of revision proceedings - refund order warrant revision or not - levy of interest under the impugned order was contrary to Section 50(3) of the TNGST Act or not -.....
February 15, 2024 Case Laws GST

Resumption of seized cash/currency u/s 67 of CGST Act - Scope and definition of "goods / things" - cash was sale proceeds of unaccounted goods or not - The High court......
February 15, 2024 Case Laws GST

Extension of period for issuance of show cause notice u/s 73 of GST Act, 2017 - Validity of N/N. 09/2023 - The Hich Court noted that the Notification extends the time......
February 15, 2024 Case Laws GST

Penalty order - wrongful mention of place of supply in E-Way bills - intent to evade tax or not - The High Court noted that the incorrect address mentioned in the E-Way.....
February 15, 2024 Case Laws GST

Cancellation of GST registration of the petitioner with retrospective effect - The High Court held that, Records clearly demonstrate that the Petitioner had submitted an....
February 15, 2024 Case Laws Income Tax

Nature of expenses - The Supreme Court Dismissed the review petition against the judgement [2023 (10) TMI 786 - SUPREME COURT] wherein it was held that, High Court of......
February 15, 2024 Case Laws Income Tax

TDS u/s 194C - liability to deduct tax - External Development Charges (EDC) - payments made to the Haryana Shahari Vikas Pradhikaran [HSVP] (Earlier known as HUDA) - The....
February 15, 2024 Case Laws Income Tax

Weighted deductions claimed u/s 35(2AB) - The petitioner challenged the restriction of the eligibility period for weighted deductions on R&D expenditure, contending it......
February 15, 2024 Case Laws Income Tax

Validity of reopening of assessment - grievance raised that the objections raised were not specifically dealt - Procedure prescribed u/s 148A followed or not? - The......
February 15, 2024 Case Laws Income Tax

Block assessment - Validity of assessment u/s 158BC r.w.s. 158BD - The High court allowed the appeal, holding that the assessment proceedings were illegal due to the......
February 15, 2024 Case Laws Income Tax

Validity of assessment order u/s 144C - petitioner filed objection to the draft assessment order well within the time of thirty days before the DRP - The High Court held....
February 15, 2024 Case Laws Income Tax

Transfer Pricing Adjustments - The Tribunal upheld the Ld. DRP's directions on various objections raised by the taxpayer, including the consideration of multiple-year......
February 15, 2024 Case Laws Income Tax

Revision u/s 263 - taxability of interest under section 28 of Land Acquisition Act - ‘no enquiry’ or ‘lack of enquiry’ - The ITAT held that, the opinion of the Ld. PCIT.....
February 15, 2024 Case Laws Income Tax

TP Adjustment - Notional Interest on Outstanding Receivables - While acknowledging that receivables from AEs constitute an international transaction, the tribunal held......
February 15, 2024 Case Laws Income Tax

TP Adjustment - selection of comparables - The tribunal directed exclusion of three comparables from the TPO's list, as they were involved in garment manufacturing, not.....
February 15, 2024 Case Laws Income Tax

Addition based on voluntary disclosure made by the key person of the assesse group during the course of search which has subsequently been retracted - The statement......
February 15, 2024 Case Laws Income Tax

Revision u/s 263 against non-Est order - The ITAT held that, return filed beyond the prescribed time limit under notice u/s 148 should not be treated as non-est. -......
February 15, 2024 Case Laws Income Tax

Estimation of income - Bogus purchases - CIT(A) has disallowed 25% of the purchases on the grounds that the assessee could have made some super profits - The tribunal......
February 15, 2024 Case Laws Income Tax

Taxability of software sale by the US entity to Indian entities - Indian subsidiary is held as DAPE [Dependent Agent Permanent Establishment] of the assessee in India -.....
February 15, 2024 Case Laws Customs

Import of foods of Malaysian origin - Benefit of Exemption under Preferential Trade Agreement - failure to prove the condition of qualifying value content of the goods......
February 15, 2024 Case Laws Customs

Revocation of Customs Broker license - Regulation 10(n) requires the Customs Broker to verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax.....
February 15, 2024 Case Laws Customs

Classification of import of Ores - The CESTAT held that the lower authorities erred in classifying the imported goods as 'iron ore concentrate' based on speculative......
February 15, 2024 Case Laws Insolvency and Bankruptcy

Inclusion of the Appellant in the Committee of Creditors (CoC) and also to provide voting rights to the Applicant/ Appellant - The appellant, a foreign financial lender,....
February 15, 2024 Case Laws Insolvency and Bankruptcy

Scope of duty of RP - Seeking acceptance of the claims which had been rejected by the Resolution Professional - Proof of services provided and debts - The NCLAT held......
February 15, 2024 Case Laws Money Laundering

Money Laundering - commission of eight predicate offences - The Supreme Court allowed the bail to the appellant by observing that, at highest, the allegation against the....
February 15, 2024 Case Laws Money Laundering

Rejection of anticipatory bail - Money Laundering - Bike Bot Scam - Funds were diverted to shell companies for concealing the true purpose of collecting it and for......
February 15, 2024 Case Laws Money Laundering

Composition of Adjudicating Authority under PMLA and its Jurisdiction - Whether the quasi judicial bodies should consist of members having requisite qualification in the....
February 15, 2024 Case Laws Central Excise

Valuation - MRP based value u/s 4A or transaction value u/s 4 - Extended period of limitation - package of MCCBs cleared to industrial/institutional consumers - The......
February 15, 2024 Case Laws VAT and Sales Tax

Validity of assessment order u/s 25(1) of the Kerala Value Added Tax Act, 2003 - suppression of turnover - evasion of tax - The court held that the petitioner did not......
February 15, 2024 Case Laws Indian Laws

Dishonour of cheque - insufficient funds - vicarious liability of partners - The court concludes that the complaint filed under Section 138 of the Negotiable Instruments....
February 14, 2024 Case Laws GST

Breach of principles of natural justice - Petitioner was unaware of the notices and the impugned assessment orders until she received an oral intimation from the office.....
February 14, 2024 Case Laws GST

Taxability of supply - services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments - The AAR ruled that the services of disposal and......
February 14, 2024 Case Laws GST

Exemption from GST - upfront amount charged by the Applicant (as lease premium) for granting long-term lease of ninety years - The AAR concludes that long-term leases......
February 14, 2024 Case Laws Income Tax

Validity of reopening of assessment - scope of old unamended law and new inserted section 148A - The High court held that notices issued under the newly inserted Section....

1 ....4 5 6 789 10 11 12........ 16

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Latest Circulars

N: Land Customs Stations and Routes for import and export of goods by lan...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

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

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

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register