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Highlights / Annotations / Catch Notes For March of 2024

Home Highlights March March 2024 Year 2024

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Showing 151 to 200 of 928 Records

1 2 345 6 7 8........ 19

March 27, 2024 Case Laws Income Tax AT

Reopening of assessment u/s 147 - Reasons to believe - The ITAT thoroughly examined the reasons recorded by the AO for re-opening the assessment and found that there was....
March 27, 2024 Case Laws Income Tax AT

Revision u/s 263 - another possible view of the matter - The appellant challenged the jurisdiction of the PCIT, arguing that the original assessment order by the AO was.....
March 27, 2024 Case Laws Income Tax AT

Addition u/s 69A - unexplained cash deposits in the bank account - onus to prove - The Tribunal noted that the appellant had provided evidence to support the source of......
March 27, 2024 Case Laws Income Tax AT

Addition u/s 40A(2)(b) - Allegation of excessive and unreasonable salary paid to the relative of partner - The assessing officer questioned the legitimacy of this......
March 27, 2024 Case Laws Income Tax AT

Income from other sources - Deduction of interest expenditure - direction of the CIT – A in restricting the deduction to the extent of income earned of term deposit -......
March 27, 2024 Case Laws Income Tax AT

Addition u/s 68 - bogus share transactions - as alleged transactions in shares, “penny stock” are fraudulent and accommodation entries - The Appellate Tribunal noted......
March 27, 2024 Case Laws Income Tax AT

Framing assessment u/s 143(3) without serving notices at the registered e-mail address - changing of the e-mail id - The ITAT found that the appellant had not......
March 27, 2024 Case Laws Benami Property HC

Benami transaction - Validity of summons issued u/s 19 and the provisional order of attachment - The court found no ex facie erroneous assumption of jurisdiction by the.....
March 27, 2024 Case Laws Customs HC

Seeking benefit of Merchandise Exports from India Scheme (MEIS) - submission of online declaration indicating that it would not avail the benefits of MEIS - The judgment....
March 27, 2024 Case Laws Customs AT

Classification of imported goods - Electronic Control Unit (ECU) - The CESTAT concluded that ECUs do not qualify as "Electronic automatic regulators" under Chapter 90......
March 27, 2024 Case Laws Companies Law HC

Oppression and Mismanagement - Allegations of financial mismanagement and irregularities by the promoters/directors - The High court acknowledged that despite the......
March 27, 2024 Case Laws SEBI HC

Jurisdiction/Validity of show-cause notice issued u/s 11(1), 11(2)(b), 11(4) and 11(B) of SEBI Act - The petitioner alleges that the notice is identical to a previously.....
March 27, 2024 Case Laws Insolvency and Bankruptcy AT

Condonation of delay in filing appeals - The NCLAT made it clear that ignorance of the proceedings or the order does not extend the limitation period for filing an......
March 27, 2024 Case Laws Insolvency and Bankruptcy AT

Condonation of delay in filing appeal - The appellant argued that the delay was due to the unavailability of the impugned order and the holiday period of the tribunal.......
March 27, 2024 Case Laws Insolvency and Bankruptcy AT

Review petition - The tribunal dismissed the review application, stating it was not maintainable in the petitioner's personal capacity and lacked merit. It emphasized......
March 27, 2024 Case Laws Insolvency and Bankruptcy AT

Objection to Resolution Plan submitted - categorization of the Appellant as ‘affected’ homebuyer - The Tribunal upheld the classification of homebuyers into 'affected'......
March 27, 2024 Case Laws Money Laundering HC

Invocation of jurisdiction of this Court under Section 482 of the Cr.P.C - cognizance of offences on basis of supplementary complaint filed by the respondent against the....
March 27, 2024 Case Laws Money Laundering HC

Grant of Bail - The High Court of Jammu and Kashmir and Ladakh granted interim relief to the petitioner, challenging his arrest and remand under PMLA charges, on the......
March 27, 2024 Case Laws Service Tax AT

The appellate tribunal addressed two main issues regarding the non-payment of service tax by the appellant. Firstly, it examined the non-payment of service tax on ground....
March 27, 2024 Case Laws Central Excise AT

Valuation - inclusion of advertisement and publicity expenses incurred by the dealers as per the terms and conditions of the dealership agreement mutually agreed between....
March 27, 2024 Case Laws VAT and Sales Tax HC

Recovery of tax dues - Attachment of assets - dues of MVAT Authorities’ have charge in priority to the secured creditors or not - This judgment reaffirms the supremacy......
March 27, 2024 Case Laws Indian Laws HC

Rejection of bid - requirement of uploading annual turnover certificate issued by the Chartered Accountant for the last five financial years bearing UDIN of Institute of....
March 26, 2024 Case Laws GST HC

Refund claim - rejection on the ground of time limitation - The High Court noted the applicability of the Notification dated 05.07.2022, which explicitly excluded the......
March 26, 2024 Case Laws GST HC

Validity of demand of GST including penalty - Violation of principles of natural justice - impugned order does not take into consideration the reply submitted by the......
March 26, 2024 Case Laws GST HC

Police Custody Petition - creating false GST accounts and claiming irregular Input Tax Credit - conspiracy with the companies with a common intention of misappropriating....
March 26, 2024 Case Laws Income Tax HC

Assessment u/s 153C - inordinate delay in commencement of proceedings - The High court rejected the argument that the proceedings for AYs 2014-15 to 2016-17 were barred.....
March 26, 2024 Case Laws Income Tax HC

Validity of Reopening of assessment u/s 147 - validity sanction u/s 151 - as argued approval has been applied for and granted mechanically - The High Court agreed with......
March 26, 2024 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - loss on sale of machinery - The Assessee contested the penalty, arguing that the omission of adding the loss on the sale of machinery to the......
March 26, 2024 Case Laws Income Tax AT

Disallowance u/s 80P - claim disallowed u/sec. 143(1)(a)(ii) by way of “processing” as an instance of “incorrect claim if such incorrect claim is there from any......
March 26, 2024 Case Laws Income Tax AT

Nature of loss - Speculative loss or normal business loss - Marked to market loss on hedging of the transaction - The Appellate Tribunal held that speculative......
March 26, 2024 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - bogus claim u/s 80C - The Tribunal found that there was a discrepancy in the application of penalties by the lower authorities. - While the......
March 26, 2024 Case Laws Income Tax AT

Entitlement to benefits of treaty exemption - India-Singapore DTAA - Application of Section 172 - Taxation of shipping companies - The tribunal concluded that the......
March 26, 2024 Case Laws Income Tax AT

Jurisdiction powers to issue Reopening notice in metro city - It was established that the notice under Section 148 of the Act was issued by an Income Tax Officer (ITO),.....
March 26, 2024 Case Laws Income Tax AT

LTCG - Disallowance u/s 54 - construction of new house begun before the sale of the old house - The Tribunal emphasized that section 54 does not mandate the utilization.....
March 26, 2024 Case Laws Income Tax AT

Disallowance of VAT expenses - Disallowance as "fee" or "charge" u/s40(a)(iib) - The Assessee, a state government-owned company engaged in the wholesale business of......
March 26, 2024 Case Laws Income Tax AT

Transfer Pricing Adjustment - Arm's Length Adjustment to Income from Guarantee Commission - Income from Interest on Loans Advanced to Associated Enterprise - The......
March 26, 2024 Case Laws Income Tax AT

Bogus purchases - Burden of proof - The Tribunal found that the assessee had adequately demonstrated the genuineness of purchases through detailed documentation and......
March 26, 2024 Case Laws Customs AT

Adjustment of Penalties from Refund amount - After an appellate order allowed redemption of the seized currency upon payment of fines and penalties, the appellant filed.....
March 26, 2024 Case Laws Customs AT

Refund claim - Payment of duty in terms of Notification No. 84/2017-Cus instead of availing full exemption under Notification No. 93/2017-Cus. - The Tribunal rejected......
March 26, 2024 Case Laws Customs AT

Classification of Goods - Imported one consignment of ‘Bed sheet’, declared as Polyester Bed sheet - The Tribunal noted that although the goods were made of synthetic......
March 26, 2024 Case Laws Customs AT

Seeking to recover the refund of SAD already sanctioned - imported timber log and paid SAD - The Tribunal upheld the appellant's contention that they were entitled to......
March 26, 2024 Case Laws Insolvency and Bankruptcy AT

CIRP - Seeking a direction to admit the claim of the Appellant as Financial Creditor - The Tribunal found that the possession of the units had indeed been handed over to....
March 26, 2024 Case Laws Service Tax HC

Recovery of CENVAT Credit erroneously refunded alongwith interest - penalty for ineligible availment of CENVAT Credit - The High Court emphasized that the refund and......
March 26, 2024 Case Laws Service Tax AT

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered....
March 26, 2024 Case Laws Service Tax AT

Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found.....
March 26, 2024 Case Laws Service Tax AT

Non-payment of service tax - The Appellate Tribunal held that the demand was not sustainable due to being beyond the limitation period, as the department was aware of......
March 26, 2024 Case Laws Service Tax AT

Recovery of service tax alongwith interest and penalties - Sundry Debtors/ amounts realizable appearing in Balance Sheet The Tribunal agreed with the appellant that......
March 26, 2024 Case Laws Service Tax AT

Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support......
March 26, 2024 Case Laws Central Excise AT

Levy of penalty u/r 25 of CER - Penalty on Registered Dealers, Unregistered Dealers and Transporters - Availment of fraudulent credit - issuance of Cenvatable invoices......
March 26, 2024 Case Laws Central Excise AT

Benefit of Nil Rate of duty - MS Pipes - Notification No.6/2002 - The Tribunal observed that the appellant failed to produce certificates from the District Collector for....

1 2 345 6 7 8........ 19

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What's New:
Latest Circulars

F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Export Return

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

H: Customs penalties overturned due to denial of cross-examination, inadm...

H: TDS Amount Deposited: Court Quashes Economic Offense Cases Over Tax De...

H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

H: Audit objection can't justify reassessment if contrary to facts & evid...

H: Counterfeit goods can't be absolutely confiscated if IPR Rules not fol...

H: Allocation of common expenses, transfer pricing, prior period expenses...

H: Chartered accountant's resignation delayed audit report filing; no tax...

C: SMS and E-mail alerts to investors by stock exchanges

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...

T: Validity of Writ Petitions and Section 153C Proceedings: Examining the...

T: Interpreting Time Limits for 80G Registration for Charitable Instituti...

T: Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Econom...

T: Interplay between the provisions of Section 153C and Section 147: Limi...