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Highlights / Annotations / Catch Notes For March of 2024

Home Highlights March March 2024 Year 2024

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Showing 251 to 300 of 928 Records

1 ....2 3 4 567 8 9 10........ 19

March 22, 2024 Case Laws Income Tax HC

Computation of Capital Gains - Exclusion of the portion of the sale consideration that was never received - The High court found that the real income (capital gains)......
March 22, 2024 Case Laws Income Tax HC

Revisional jurisdiction u/s 264 - Application u/s 264 rejected as intimation u/s 143(1) of the Act is not an order amenable to revisional jurisdiction u/s 264 - The......
March 22, 2024 Case Laws Income Tax HC

Addition u/s 68 - bogus share application/allotment money - The Court noted the factual examination done by the Commissioner of Income Tax (Appeals) regarding the share.....
March 22, 2024 Case Laws Income Tax HC

Claim of Interest on Refund u/s 7 of the DTVSV Act, 2020 - The High court determined that the petitioner was entitled to refunds as quantified in the Rectification Order....
March 22, 2024 Case Laws Income Tax AT

Estimation of income - bogus purchases - case of bogus bills arranged from the entities and diamonds purchased from somewhere else at a lower cost - The ITAT noted the......
March 22, 2024 Case Laws Income Tax AT

Revision u/s 263 - as per CIT AO has not examined increase in share capital - The Tribunal noted that the AO had indeed accepted the correct balance sheet filed during......
March 22, 2024 Case Laws Income Tax AT

Capital gain computation - lease rental expenses are related to the transfer of slump sale business while computing the capital gain u/s 48(1) or not? - The Tribunal......
March 22, 2024 Case Laws Income Tax AT

TP Adjustment - comparable selection - The issues included the rejection of the CUP method, selection of comparable companies, and rejection of a foreign Associated......
March 22, 2024 Case Laws Income Tax AT

Penalty u/s 270A and 271AAB - Defective notice u/s 274 - under reporting of income - search and seizure operation - The Tribunal found that the penalty notices under......
March 22, 2024 Case Laws Income Tax AT

Assessment proceedings against one of the legal heirs - deceased/assessee had admittedly more than one legal representatives - Despite the legal heir's explicit......
March 22, 2024 Case Laws Income Tax AT

Exemption u/s 10(26) - Exemption to individual members of Scheduled Tribes - Whether a partnership firm, formed by individual partners who are entitled to an exemption......
March 22, 2024 Case Laws Income Tax AT

Validity of reopening of assessment u/s 147 - The tribunal sided with the assessee on the key issue of the legality of the re-assessment notice under section 148. It was....
March 22, 2024 Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - amount received as part of salary/remuneration paid to the assessee - The ITAT examined the statements recorded during the survey and the.....
March 22, 2024 Case Laws Customs SC

Duty demand - Bonded Warehouse - seizure of 264 cases found outside the warehouse - Unauthorisedly clearance of 27 cases from the notified public bonded warehouse - On......
March 22, 2024 Case Laws Customs HC

Levy of penalty - smuggling of Gold - baggage rules - The case involved the petitioner's challenge against the imposition of a penalty under Sections 112(a) and 112(b)......
March 22, 2024 Case Laws Customs HC

Interest on Delayed Refund - The High court carefully considered the submissions of both parties and found merit in the petitioner's contention regarding their statutory....
March 22, 2024 Case Laws Customs AT

100% EOU - Denial of benefit of exemption - violation of input output norms - excess generation of waste and scrap - The Tribunal, citing precedent and the......
March 22, 2024 Case Laws Customs AT

Levy / Demand of Countervailing Duty (CVD) - whether the appellant, who purchased software from a subsidiary company and had it directly imported to them, could be......
March 22, 2024 Case Laws Customs AT

Refund claim - order of assessment in appeal not challenged - The Tribunal acknowledged the appellants' arguments regarding the contractual agreement and the price......
March 22, 2024 Case Laws Companies Law HC

Validity of SCN proposing to declare the petitioners as wilful defaulters - Classification of Account as NPA - Impact of CIRP proceedings under IBC - The High Court held....
March 22, 2024 Case Laws Companies Law HC

Declaration of Wilful Defaulter of the petitioner - Liability of Directors - The High Court dismissed the petitioner's arguments regarding the mechanical repetition of......
March 22, 2024 Case Laws Companies Law HC

Seeking winding up of respondent company - Failure to pay outstanding dues - section 434 of the Companies Act, 1956 - The court noted the substantial unpaid amount......
March 22, 2024 Case Laws SEBI HC

Rejection of Petitioner’s Settlement Applications - The High court acknowledged the delay on the part of the petitioner in submitting the required documents but......
March 22, 2024 Case Laws Insolvency and Bankruptcy AT

Approval of Resolution Plan by the Committee of Creditors (Coc) and Adjudicating Authority - Group of 77 homebuyers as a class of creditors seeking rejection of plan. -.....
March 22, 2024 Case Laws Central Excise AT

Classification of goods - Reusable Insulin Delivery Device - The Tribunal observed that the Reusable Insulin Delivery Device, resembling a 'Syringe without needle,' is......
March 22, 2024 Case Laws Central Excise AT

Area Based exemption in Kutch district - admissibility of exemptions for goods manufactured using plant and machinery installed after the cut-off date of 31.12.2005. -......
March 22, 2024 Case Laws Central Excise AT

Reversal of Cenvat Credit - The Tribunal interprets Rule 6(3A)(c)(iii) to mean that "total Cenvat credit" should only include common input and input services, not those.....
March 22, 2024 Case Laws Central Excise AT

Principles of Estoppel against law - Classification of goods - handmade branded unmanufactured tobacco under the brand name of ‘Rajhans’ - classifiable under CETH......
March 22, 2024 Case Laws Indian Laws HC

Dishonour of Cheque - vicarious liability of director - The petitioners argued that they had resigned from their directorship well before the cheque was issued and could....
March 21, 2024 Circulars Income Tax

Circular No. 05/2024, issued by the Central Board of Direct Taxes (CBDT) under section 268A of the Income-tax Act, 1961, introduces measures to reduce litigation in......
March 21, 2024 Circulars GST - States

Clarification on taxability of shares held in a subsidiary company by the holding company - Delhi SGST - The circular provides a clear-cut clarification, stating that......
March 21, 2024 Circulars GST - States

Clarification on issue pertaining to e-invoice - Delhi SGST - The Circular clarifies that government departments, agencies, local authorities, and PSUs, which are......
March 21, 2024 Circulars GST - States

Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being......
March 21, 2024 Circulars GST - States

Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period - Assam SGST - The circular aims to clarify......
March 21, 2024 Circulars SEBI

The SEBI issued a circular, addressing amendments to the disclosure requirements for Foreign Portfolio Investors (FPIs). - In addition to the criteria outlined in the......
March 21, 2024 Circulars SEBI

The Securities and Exchange Board of India (SEBI) recently issued a circular, addressing concerns regarding the transfer of securities in dematerialized mode. This......
March 21, 2024 Circulars DGFT

The Directorate General of Foreign Trade (DGFT) issued Trade Notice, highlighting amendments to the Interest Equalization Scheme (IES) in line with the extension......
March 21, 2024 Circulars RBI

The Reserve Bank of India (RBI) issued Circular, addressing Scheduled Commercial Banks, Primary (Urban) Cooperative Banks, State Cooperative Banks, and Exim Bank......
March 21, 2024 Circulars Income Tax

The Instruction issued by CBDT outlines significant changes in the allocation of work to Commissioners of Income-tax (Judicial) (CIT(J)) in light of the implementation......
March 21, 2024 Case Laws GST HC

Determination of tax u/s 73(9) of the CGST/SGST Act - petitioner submits that the order is passed merely on the representation of the petitioner without giving any......
March 21, 2024 Case Laws GST HC

Seeking grant of bail - fraudulent availment and passing of input tax credit of G.S.T - The High court noted the significant amount of incriminating evidence collected......
March 21, 2024 Case Laws GST HC

Reversal of ITC - wrongful availment of Input Tax Credit (ITC) on Car - The petitioner contended that despite reversing the ITC in the GSTR 3B return, the impugned order....
March 21, 2024 Case Laws GST HC

Validity of assessment order - fraudulent availment of Input Tax Credit (ITC) - The High court noted that documents provided by the petitioner were disregarded, and the.....
March 21, 2024 Case Laws GST HC

Validity of assessment order - alleged discrepancies in returns filed by the petitioner - The case involved a challenge to an assessment order by a petitioner in the......
March 21, 2024 Case Laws GST HC

Denial of Input Tax Credit - The case revolved around the disallowance of Input Tax Credit (ITC) claimed by the petitioner due to discrepancies in their return and the......
March 21, 2024 Case Laws Income Tax HC

Validity of Revision u/s 263 - An order which is prejudicial to revenue even if no Tax Loss - The High Court found that the AO's assessment did not adequately address......
March 21, 2024 Case Laws Income Tax HC

Validity of reopening of assessment - An order u/s 245D(4) already been passed by the Income Tax Settlement Commission (ITSC) - Scope of harmonious construction - The......
March 21, 2024 Case Laws Income Tax HC

Application u/s 119(2)(b) for condoning delay, if any, in filing Form 10-ID to avail the beneficial rate of tax of 15% u/s 115BAB - Validity of order of CBDT rejecting......
March 21, 2024 Case Laws Income Tax HC

Validity of assessment u/s 153C - Period of limitation - Assessment of income of any other person in search proceedings - The proviso in Section 153C(1) includes not......
March 21, 2024 Case Laws Income Tax HC

Reopening of assessment u/s 147 - Reason to believe - The notice was based on alleged undisclosed cash deposits made by the trust during a specific financial year. The......

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