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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 51 to 100 of 5999 Records

123 4 5 6........ 120

February 28, 2024 Case Laws Income Tax

Procedure of Conducting the search and seizure of the digital data from the premises of the petitioner - seizure of the .txt files from an undisclosed location - Digital....
February 28, 2024 Case Laws Income Tax

Penalty u/s 271(1) (c) - period of limitation - treatment of lease rent income - in the revised return, assessee claimed the same as income from house property to claim.....
February 28, 2024 Case Laws Income Tax

Income from other sources u/s 56 (2) (x) - purchased the property - difference between the valuation adopted by the district valuation officer and actual consideration -....
February 28, 2024 Case Laws Income Tax

Validity of revision proceedings u/s 263 - Adoption of either of view by AO - allowability under section 36(1)(viia) - The court concludes that the original assessment......
February 28, 2024 Case Laws Income Tax

Transfer Pricing Adjustments on Corporate Guarantee Charges, Interest on Optionally Convertible Loans (OCL), and Reimbursement of Expenses. - The Tribunal found that......
February 28, 2024 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessee company is a shareholder of lender company or not? - The ITAT held that for amounts to be considered as deemed dividends under......
February 28, 2024 Case Laws Customs

Maintainability of the writ petition - availability of alternative remedy - Direction to respondents to not to arrest the petitioner against the summons issued under......
February 28, 2024 Case Laws Customs

Seeks rectification or re-assessment - Claim of Exemption under Notification No.152/2009-customs - The High Court held that there is no reason to reject the application.....
February 28, 2024 Case Laws Customs

Application for Grant of bail - smuggling foreign origin gold - No duty paid - The High court ultimately rejected the bail application, citing the materials collected......
February 28, 2024 Case Laws Customs

Application filed u/s 439 of the CrPC - for regular bail - Smuggling - Gold Paste - The court exercised discretion in granting bail to the applicant, considering factors....
February 28, 2024 Case Laws Customs

Valuation of the import of car - the CESTAT criticized the adjudicating authority for rejecting the declared value......
February 28, 2024 Case Laws Customs

Import of brand new vehicle or not - Valuation of the car - Regarding the eligibility for customs duty exemption, the......
February 28, 2024 Case Laws Customs

Imported goods declared as “Sonalleve MR HIFU KIT'' - MRI System accessories - The tribunal concludes that the imported goods, the Sonalleve MR HIFU KIT, are indeed......
February 28, 2024 Case Laws Customs

Imported remelted zinc from Australia - CESTAT upheld the reclassification of "remelted zinc" by the department under CTH 7901 20 90, rejecting the appellant's......
February 28, 2024 Case Laws Customs

Application for conversion of shipping bills - time limitation - Facilitative Measures vs. Procedural Rigidity - The Tribunal held that the appellant had justified the......
February 28, 2024 Case Laws Customs

Imposition of redemption fine - import of Limestone Blocks - imported goods not covered by the license - confiscation of goods - The Tribunal observed the circumstances,....
February 28, 2024 Case Laws Customs

Undervaluation of imported goods - Confiscation of goods - redemption fine - penalty u/s 12 - The CESTAT adopted a lenient view in reducing the quantum of fines and......
February 28, 2024 Case Laws Customs

Refund of SAD in terms of Notification No. 102/2007-Cus - The Tribunal interprets the notification liberally, emphasizing its intent to grant benefits to importers who......
February 28, 2024 Case Laws Customs

Smuggling - Seized 2332.800 gm of foreign marked gold - confiscation - Burden of proof - The Tribunal held that the appellant’s have satisfactorily discharged the burden....
February 28, 2024 Case Laws Customs

Penalty on Customs Broker under Regulation 18 of CBLR, 2018 - violation of regulation 10(o) and Regulation 10(b) - Despite allegations of the exporter attempting......
February 28, 2024 Case Laws Companies Law

Effect of resignation from Directorship - ROC refused to remove the name of the Petitioner as a Director of Respondent No. 4-company - The High court acknowledged the......
February 28, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP u/s 9 - time limitation - threshold limit of amount claimed - With respect to 234 invoices, which are payable within 30 days of the invoices, 224......
February 28, 2024 Case Laws Insolvency and Bankruptcy

Prayer for direction for placing the Settlement Proposal submitted by the Appellant before the CoC for consideration - CoC unanimously decided to reject the proposal......
February 28, 2024 Case Laws FEMA

Violation under FERA - charge u/s. 56 of FERA - Company being in Liquidation - Whether the charge against the Company can be framed through the petitioner? - Petitioner.....
February 28, 2024 Case Laws Money Laundering

PMLA - Media Reporting - Petitioner: Seeks direction to prevent Respondent No. 1/ED from leaking any information to the media regarding the ongoing investigation. Claims....
February 28, 2024 Case Laws Service Tax

Levy of service tax - GTA Service - Consignment Note not issued - The appellant claims exemption from service tax under the negative list, asserting that as the owner of....
February 28, 2024 Case Laws Central Excise

Principles of unjust enrichment - Refund amount ordered to be credited to the Consumer Welfare Fund instead of being paid to the appellant - The Tribunal interprets......
February 28, 2024 Case Laws Central Excise

CENVAT Credit - common inputs/input services used for manufacture of stock transferred exempted goods (lime stone) and dutiable products (Cement/Clinker) - The Tribunal.....
February 28, 2024 Case Laws VAT and Sales Tax

Jurisdiction - powers of AO to re-assess the escape turnover - Power of suo moto revision. - The High court found that the respondent No. 3 (Additional Commissioner of......
February 28, 2024 Case Laws Indian Laws

Dishonour of Cheque - Proviso (b) to Section 138 of the NI Act not complied - notice of demand dated 08.06.2012 demanded Rs. 2 crores from the accused instead of the......
February 28, 2024 Case Laws Indian Laws

Dishonour of Cheque - Rule of evidence - acquittal of accused - Proof of liability - service of demand notice - The High court concluded that the complainant had......
February 27, 2024 Case Laws Customs

Customs officials claim to have received illicit gratification - Clearance of restricted goods without following proper procedures - improper finalization of provisional....
February 27, 2024 Case Laws GST

Validity of assessment order - Discrepancy Nos. 1, 2, 10, and 11: The discrepancies include issues such as non-GST supplies, alleged mismatch between GSTR-3B and GSTR-1.....
February 27, 2024 Case Laws Income Tax

Addition u/s 69A r.w.s. 115BBE - Assessment of trust - ‘unexplained money' - Income consists of voluntary contributions from devotees and followers - The High Court held....
February 27, 2024 Case Laws Income Tax

Scope of the term “Principal Officer” of the company for the purposes of initiating prosecution u/s 276B - The High Court opinioned that merely because a person holds an....
February 27, 2024 Case Laws Income Tax

Settlement application u/s 245C - Apportioning the undisclosed income in the hands of the petitioner and the Company - The High court examines the petitioner's......
February 27, 2024 Case Laws Income Tax

TDS u/s 195 - payment for time charter higher charges are Royalty u/s 9(1)(vi) - The Tribunal held that the payments made by Jaisu Shipping Co. Pvt. Ltd. for hiring......
February 27, 2024 Case Laws Income Tax

Depreciation on car purchased in the name of the Director - Depreciation @15% claim has been disallowed as asset could not be said to be of the company - However, AO......
February 27, 2024 Case Laws Income Tax

Assessment of Income from House Property - ALV determination - The Tribunal dismissed the assessee's appeal and upheld the ITD's order. The Tribunal directed the......
February 27, 2024 Case Laws Income Tax

Addition of income declared by assessee under Voluntary Disclosure of Income Scheme, 1997 (VDIS, 1997’) - The Tribunal allowed the assessee's appeal and deleted the......
February 27, 2024 Case Laws Income Tax

Accrual of income in India - royalty income - supply of software - absence of PE of the assessee in India - The Tribunal held that, the payments received by the assessee....
February 27, 2024 Case Laws Income Tax

Revision u/s 263 - The Tribunal observed that for invoking the provision of section 263 of the Act, twin conditions must be satisfied: the order should be erroneous and.....
February 27, 2024 Case Laws Income Tax

Unexplained cash credit u/s 68 r.w.s 115BBE - inflated sales pursuant to demonetization - Unaccounted Stock Due to Valuation Differences - The Tribunal held that the......
February 27, 2024 Case Laws Income Tax

Addition u/s 68 r.w. section 115BBE - unexplained cash deposits in the bank account - The tribunal finds that the AO did not provide a satisfactory explanation for......
February 27, 2024 Case Laws Income Tax

Revision u/s 263 - 56(2)(x)(c)(B) - FMV purchases exceeds the price of shares - The tribunal observed that, the option to adopt either NAV or DCF Method for valuing the.....
February 27, 2024 Case Laws Income Tax

MAT computation - adjustment of rent/lease equalization reserve u/s 115JB of the Act - The Assessee contended that the reserve was not covered under Explanation 1(b) or.....
February 27, 2024 Case Laws Income Tax

Penalty u/s. 271(1)(c) for under reporting income - defective notice - The Tribunal agrees with the appellant's argument, emphasizing that the AO did not apply his mind.....
February 27, 2024 Case Laws Income Tax

Revision u/s 263 - unexplained cash deposits - The tribunal rejected the notion that unexplained deposits prior to withdrawals undermined the explanation provided by the....
February 27, 2024 Case Laws Income Tax

Levy of Dividend distribution tax (DDT) at the rate of 20.36% u/s 115O - claim of assessee that it should have been levied at the rate of 15% in terms of Article 10 of......
February 27, 2024 Case Laws Income Tax

Additions towards cash deposits u/s. 69A r.w.s. 115BBE in demonetized currency - Addition based on report received from the ADIT (Investigation), Trichy - The ITAT held.....

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