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Highlights / Annotations / Catch Notes For February of 2024

Home Highlights February February 2024 Year 2024

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Showing 451 to 500 of 774 Records

1 ....6 7 8 91011 12 13 14........ 16

February 13, 2024 Case Laws Service Tax

Demand of service tax on the interest earned from hire purchase finance transactions. - The Tribunal observes that the ownership of the goods remains with the customers,....
February 13, 2024 Case Laws Central Excise

Classification of goods - scrap-veg-refuse - The tribunal held that, the physical form of 'scrap-veg-refuse' as a wet paste differs from the white powdered form......
February 13, 2024 Case Laws Central Excise

Interest on delayed Refund claim - “relevant date” - The Tribunal held that, Section 11 BB, does not talk or uses the phraseology “relevant date,” what it alone speaks......
February 13, 2024 Case Laws Indian Laws

Dishonour of 5 Cheque - admissibility of joint trial - The High Court held that, when all the cheques were issued by the husband and wife for the same cause of action......
February 12, 2024 Case Laws Income Tax

Validity of Faceless assessment - procedure contemplated u/s 144B - The petitioner contended that their objections and replies were not considered before passing the......
February 12, 2024 Case Laws Income Tax

Processing of invalid return u/s 143(1) - Denial of exemption u/s 10(23C)(iiiad) - non-filing of ITR-V within 120 days made the assessee’s return as ‘invalid’ being......
February 12, 2024 Case Laws Income Tax

Salary income from foreign company for short term foreign assignment - The Tribunal held that, the assessee possesses tax residency certificate of United kingdom for a......
February 12, 2024 Case Laws Income Tax

Leave encashment - Disallowance of exemption claimed u/s. 10(10AA) (i) by holding that the assessee is not an employee of the Central or State Governments - The ITAT......
February 12, 2024 Case Laws Income Tax

Addition u/s 56 - Issue of shares at premium - The ITAT recognizes that the holding company's value is directly impacted by the performance of its subsidiary and......
February 12, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - eligibility of exemption u/s 11 - The ITAT Mumbai found that the reopening of the assessment was based on incorrect premises since the.....
February 12, 2024 Case Laws GST

Cancellation of registration of the petitioner - The High court acknowledges the serious consequences of registration cancellation and considers the petitioner's medical....
February 12, 2024 Case Laws GST

Refund of GST - eligibility conditions for taking input tax credit (ITC) - The High Court held that, the order is cryptic and the reasoning is not emanating from the......
February 12, 2024 Case Laws GST

Blocking of Input Tax Credit (ITC) - contravention of Rule 86A - The High court observed that while Rule 86A does not stipulate a prior notice, it requires the......
February 12, 2024 Case Laws GST

Evasion of tax - mismatch in the e-way bill and the branch transfer invoice - levy of penalty and tax on the petitioner - The High Court observed that, even if there was....
February 12, 2024 Case Laws GST

Seeking grant of regular bail - petitioner was the part of the gang, which was engaged in operating a number of fake entities/firms - The High Court granted bail to the.....
February 12, 2024 Case Laws GST

Maintainability of appeal - appeal rejected on the ground of limitation keeping in view the fact that the appeals were filed electronically on 27.05.2022 but manually on....
February 12, 2024 Case Laws GST

Maintainability of appeal before the appellant authority - Period of limitation - while Section 29(2) of the Limitation Act excludes the applicability of Section 5 for......
February 12, 2024 Case Laws GST

Reversal of input tax credit (ITC) u/s 17(5)(h) of the CGST Act, 2017 can be sought on presumptive basis or not - Allegation of short declaration of Outward Supply and......
February 12, 2024 Case Laws Income Tax

Order u/s 148A(b) as passed against the petitioner in respect of the old PAN card - The Court noted that both the old and the new PAN cards of the petitioner were......
February 12, 2024 Case Laws Income Tax

Validity of reopening notice issued u/s 148A - not signed either physically or digitally - minimum period of seven days prescribed u/s 148A(b) not provided - - The High.....
February 12, 2024 Case Laws Income Tax

Addition u/s 68 - unexplained share application money - The Tribunal noted that the assessee provided complete details of the share subscribers, their financial......
February 12, 2024 Case Laws Income Tax

Taxable Income in India or not - Royalty receipt - PE in India or not? - amount received towards Marketing Contribution, Priority Club receipts, Reservation......
February 12, 2024 Case Laws Income Tax

Taxability of capital gains - denial of adjustments to full value of sale consideration towards amount lying in Escrow account while determining the LTCG - ITAT accepted....
February 12, 2024 Case Laws Income Tax

Disallowance of deduction u/s 80IA(4)(i) - The tribunal noted the distinction between a developer (who assumes significant risks and responsibilities for the project)......
February 12, 2024 Case Laws Income Tax

Levy of fees u/s 234E - The ITAT held that, no fee was leviable to the assessee u/s 234E in violation of section 200(3), because assessee had furnished the statement......
February 12, 2024 Case Laws Customs

Levy of penalty - appellant as the Customs Broker was vicariously responsible for the actions of his employees or not - export consignment was highly overvalued - The......
February 12, 2024 Case Laws Customs

Revocation of customs Broker License - The CESTAT noted that, since based on authorized documents submitted by the exporters, they had verified online and filed the......
February 12, 2024 Case Laws Customs

Classification of imported goods - Huy glass 1105 M-Membrane Bags (Filter Bags) - The goods are used in the dryer system to prevent fine powder from escaping into the......
February 12, 2024 Case Laws Companies Law

Revival of the Company - The Tribunal found no merit in the appellant's contention that additional documents should be considered for the revival of the company after......
February 12, 2024 Case Laws Insolvency and Bankruptcy

Filing of new claim after Resolution Plan is approved - The NCLAT rejected the appeal by holding that, No claim having been filed till the approval of the Resolution......
February 12, 2024 Case Laws Insolvency and Bankruptcy

CIRP - The NCLAT upheld the decision to reject inflated claims by the financial creditor, Stressed Assets Stabilization Fund (SASF), and supported the termination of the....
February 12, 2024 Case Laws Service Tax

Service tax demand on the basis of Form 26AS issued by the Income Tax Department - After considering the submissions, the Tribunal held that the demand based solely on......
February 12, 2024 Case Laws Service Tax

Classification of services - Business Auxiliary Services (BAS) or not - The Tribunal while seting aside the demand, held that, the Revenue having alleged that the......
February 12, 2024 Case Laws Central Excise

Refund of Education Cess and S&H Education Cess paid through PLA - The Department argued that the subsequent decision in Unicorn Industries rendered SRD Nutrients per......
February 12, 2024 Case Laws Central Excise

Classification of goods - PP FIBC bags - The tribunal noted that, the issue of classification was resolved in favor of the appellant based on a previous decision......
February 12, 2024 Case Laws Indian Laws

Seeking grant of anticipatory bail - The case suggests a complex scheme involving misrepresentation and fraudulent tactics to extract money from the complainant. This......
February 11, 2024 Case Laws VAT and Sales Tax

Adjustment of Demand with the Refund while objections were pending - The High Court held that, the respondents do not dispute that the objections tendered by the......
February 10, 2024 Case Laws GST

Ineligibility for claiming ITC on inward supplies of goods or services used for construction on account of own use - The appellant contested the restriction on ITC for......
February 10, 2024 Case Laws GST

Exemption from GST - items imported and the services rendered by the applicant is in relation to loading, unloading, packing, storage and warehousing of ‘agricultural......
February 10, 2024 Case Laws Income Tax

Validity of Initiation of proceedings u/s 153C - as argued satisfaction note of the searched person and satisfaction note of the petitioner (other than the searched......
February 10, 2024 Case Laws Income Tax

Addition u/s 68 - unexplained balance in corporation bank - as argued pass book cannot be treated as books of account - The High Court has observed that, even assuming......
February 10, 2024 Case Laws Income Tax

Validity of reopening proceedings - assessing authority not considering the reply-cum-objection filed by the petitioner - Period of limitation where monetary limit is......
February 10, 2024 Case Laws Income Tax

Continuation of criminal proceedings as against company no longer in existence/ dissolved/ amalgamated - Protection u/s 32 of IBC - The High Court held that, A2 has......
February 10, 2024 Case Laws Income Tax

Addition on account of share premium received on the contours of Section 56(2)(viib) - Premium has been charged to existing shareholder - Related parties / subscriber......
February 10, 2024 Case Laws Income Tax

Penalty levied u/s 271D - assessee has availed cash loan in contravention of provision of section 269SS - Assessee has submitted that though the assessee has initially......
February 10, 2024 Case Laws Income Tax

Adjustment made to the income returned in the intimation made by the CPC u/s 143(1) - exemption u/s 11/12 denied as assessee had failed to furnish the necessary Form 10B....
February 10, 2024 Case Laws Income Tax

Taxability of interest on income tax refund received - PE in India or not? - whether shall be taxable as business income under Article 7 of India-France DTAA as against.....
February 10, 2024 Case Laws Income Tax

Disallowance u/s. 40A(2) - addition being 50% of the total back office charges paid to group consultant - The Tribunal held that, AO has observed that the assessee may......
February 10, 2024 Case Laws Income Tax

Deposits of demonetized currencies - substantial increase in cash sales - The Assessing Officer highlighted instances of negative closing stock figures in the gold......
February 10, 2024 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - addition made on account of unexplained money u/s 69A - as alleged consideration was obtained by the assessee from the......

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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