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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 501 to 550 of 5999 Records

1 ....7 8 9 101112 13 14 15........ 120

February 10, 2024 Case Laws Income Tax

TP Adjustment - comparable selection - ALP which is worked out after applying the 5% range - Application of Tolerance Range - The ITAT found that the CIT(A) correctly......
February 10, 2024 Case Laws Income Tax

Undisclosed cash credit u/s 68 - non-appearance of directors - As per DR assessee has failed to prove the genuineness of transaction and creditworthiness of the share......
February 10, 2024 Case Laws Income Tax

Additional income offered on account of excess stock during the course of survey - business income of the assessee OR income from other sources liable to be taxed at a......
February 10, 2024 Case Laws Income Tax

Depreciation claimed by the appellant - goodwill acquired under slump sale - The tribunal noted that, The amendment brought in by the Finance Act 2021 and the Memorandum....
February 10, 2024 Case Laws Income Tax

Taxability of income from transfer of channel as short term capital gains - taxability in India or not? - The tribunal observed that, it is established that the......
February 10, 2024 Case Laws Income Tax

Revenue receipt or capital receipt - Foreign exchange gain written back on cancellation of vessel construction contract taxed u/s. 28(iv) - The ITAT agreed with the......
February 10, 2024 Case Laws Service Tax

Demand of service tax - Supply of tangible goods for use - transfer of right to use goods - deemed sale - The Tribunal observed that, evidently, the Appellant had......
February 10, 2024 Case Laws Customs

Levy of penalty u/s 114AA of Customs Act, 1962 - Smuggling - Red Sanders - prohibited goods or not - There is total lack of investigation on the aspects of who broke the....
February 10, 2024 Case Laws Customs

Revocation of Customs Brokers licence - forfeiture of security deposit - Levy of penalty - The appellant consistently misrepresented the imported goods as Green Tea,......
February 10, 2024 Case Laws Customs

Import of Apples - authenticity of the Country of Origin Certificate (COO) - Imports from South Asian countries under South Asian Free trade agreement (SAFTA) - CESTAT......
February 10, 2024 Case Laws Customs

DFIA scheme - exemption from basic customs duty and additional customs duty - introduction of new condition by way of amendment - The tribunal held that, the amendment......
February 10, 2024 Case Laws Companies Law

Revival of the Appellant / Company - Removal the company for non-filing of Annual Return - Going Concern or not - NCLAT found no error in the NCLT's decision,......
February 10, 2024 Case Laws Insolvency and Bankruptcy

Maintainability of section 9 application - initiation of CIRP - It was held by NCLAT that The present was a case filed by the Operational Creditor only for recovery of......
February 10, 2024 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - CoC’s decision to liquidate was tainted with material irregularity and arbitrariness or not - the NCLAT found no material irregularity.....
February 10, 2024 Case Laws Money Laundering

Provisional Attachment Order - Money Laundering - proceeds of crime - Petitioner being Housewife - The High Court held that, The present case is not a case of patent......
February 10, 2024 Case Laws Service Tax

GTA Service - Declaration by the Goods Transport Agency in the consignment note has not been made so as to comply with the two conditions of Notification No. 32/2004- ST....
February 10, 2024 Case Laws Service Tax

Violation of principles of natural justice - recovery of nonpayment/ short payment of service tax - The High Court observed that, the petitioner himself has not availed.....
February 10, 2024 Case Laws Service Tax

Eligibility of CENVAT credit - Input services or not - insurance service - premium for the master insurance policy issued to the appellant - The Cenvat credit was denied....
February 10, 2024 Case Laws Service Tax

Classification of services - Goods Transport Agency Services or not - The appellant was not issuing any consignment note which is an essential requirement for......
February 10, 2024 Case Laws Indian Laws

Jurisdiction - Constitutional Validity of Rule 9(3)(b) of the Chartered Accountants’ (Procedure of Investigation of Professional and Other Misconduct and Conduct of......
February 10, 2024 Case Laws Indian Laws

Dishonour of Cheque - The High Court hedl that, where the company is a complainant, who will represent the company, and how the company will be represented in 138......
February 10, 2024 Case Laws Indian Laws

Dishonour of cheque - Cross-examination of complainant - The Court held that, it is clear that the petitioner had extensively questioned the complainant in his......
February 9, 2024 Case Laws GST

Refund of amount paid upon wrongful reversal of the transitioned credit - rejection of refund merely on the ground that such refund claim does not fall within the......
February 9, 2024 Case Laws GST

Levy of penalty - Part B of E-Way Bills was not filled up - The High Court noted that, apart from the factual aspect that the Part B of E-Way Bills was not filled up,......
February 9, 2024 Case Laws GST

Cancellation of the registration of the petitioners - not providing an opportunity of hearing - As the Appellate Authority has dismissed the appeals of the petitioners,.....
February 9, 2024 Case Laws GST

Cancellation of registration passed by the respondent-authorities - The respondent GST authorities acknowledged instances of orders being issued without providing......
February 9, 2024 Case Laws GST

Wrong availment of IGST refund - Scope of the show cause notice - The Revenue contended that these notices are merely preliminary, and it is the petitioner's......
February 9, 2024 Case Laws Income Tax

Revision u/s 263 - sale of preferential shares - PCIT noted a discrepancy between the value of shares sold as per the audited balance sheet and the value declared in the....
February 9, 2024 Case Laws Income Tax

CIT(A) power of enhancement u/s 250 and 251 - change of section - Addition u/s 68 v/s 69A - CIT(A) has applied and confirmed the impugned addition u/s 69A as against......
February 9, 2024 Case Laws Income Tax

Reopening of assessment - notice issued after the expiry of more than 4 years - Capitalization of interest income - The High Court observed that, the AO having raised a.....
February 9, 2024 Case Laws Income Tax

Reopening of assessment - reason to believe - The High Court held that, even if petitioner has incurred any expenditure towards advertisement, sales promotion, product......
February 9, 2024 Case Laws Income Tax

Filling of Modified return after amalgamation - Effect of order of tribunal or court in respect of business reorganisation u/s 170A - The High Court observed that......
February 9, 2024 Case Laws Income Tax

Additions u/s 69B - Validity of assessment order - Accepting the writ petition over alternative appellate remedy, the High Court held that, the proceedings leading up to....
February 9, 2024 Case Laws Income Tax

Clubbing of income of wife u/s 64 - It Tribunal held that since the income of the Assessee's wife had been accepted in her hands by the Department in scrutiny......
February 9, 2024 Case Laws Income Tax

Levy late filing fees u/s 234E - Delay in filing the TDS returns - The Tribunal held that the Assessing Officer's jurisdiction to levy fees under section 234E started......
February 9, 2024 Case Laws Income Tax

Penalty levied u/s 271D - violation of the provisions of section 269SS - assessee sold an immovable property and received part consideration in cash - The Tribunal......
February 9, 2024 Case Laws Income Tax

Revision u/s 263 - Additions towards provision for bad and doubtful debts which is not an allowable expenditure - The Tribunal considered the submissions and noted that.....
February 9, 2024 Case Laws Income Tax

AO suo-moto framed the order u/s. 154 and rectified the order - AO framed order u/s. 154 of the Act without affording a reasonable and adequate opportunity of being......
February 9, 2024 Case Laws Income Tax

Assessment u/s 153A - unexplained cash credit u/s 68 - Abated assessment or not - The ITAT observed that, To recapitulate the facts of this case, original return was......
February 9, 2024 Case Laws Income Tax

Penalty levied u/s 272(1)(d) - non-compliance of notice issued u/s 142(1) - internal problems in the organization - Tribunal found the appellant's explanation acceptable....
February 9, 2024 Case Laws Income Tax

Protective addition on account of unexplained credit entries appearing in the bank account - assessee company is a conduit - addition on account of unaccounted......
February 9, 2024 Case Laws Income Tax

Income deemed to accrue or arise in India - revenue earned by the assessee from the provisions of transmission services of voice, data and programmes of space segment......
February 9, 2024 Case Laws Income Tax

The Tribunal upheld the CIT(A)'s decision on various issues, dismissing the appeal of the Revenue. The implications include the affirmation of the deductibility of ESOP.....
February 9, 2024 Case Laws Income Tax

Nature of receipt - compensation for displacement in terms of re-development agreement as “Hardship Compensation” - surrender of flats by members pursuant to the......
February 9, 2024 Case Laws Income Tax

Accrual of income in India - taxability of administrative fee received by the assessee as royalty - AO made the addition on the ground that the IMEI number is the unique....
February 9, 2024 Case Laws Customs

Levy of Anti-Dumping Duty - impact assessment - The High Court observed that, apart from return of finding of dumping, price undercutting and depression, there is a......
February 9, 2024 Case Laws Customs

Requirement to submit the BIS certificate license for assessment of the Bill of Entries - goods being Hexane imported by the petitioners - In view of subsequent to a......
February 9, 2024 Case Laws Customs

Permission of re-export - import of Unmanned Aircraft System (UAS) Unmanned Aerial Vehicle (UAVs)/ Remote Piloted Aircrafts (RPAs)/ drones - restricted goods -......
February 9, 2024 Case Laws Customs

Sustainability of cess, when basic customs duty itself was Nil - contention of the department is barring the basic customs duty, other duties namely EC, SHEC and SWS......
February 9, 2024 Case Laws Customs

ReClassification of imported goods - calcite powder (uncoated) - Tribunal concluded that since the Customs Laboratories did not have the facilities to test the specific.....

1 ....7 8 9 101112 13 14 15........ 120

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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...

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

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,...