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Highlights / Annotations / Catch Notes For March of 2024

Home Highlights March March 2024 Year 2024

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Showing 351 to 400 of 928 Records

1 ....4 5 6 789 10 11 12........ 19

March 20, 2024 Case Laws GST HC

Intent to evade tax or not - Challenged the physical inspection and verification report - Penalty - detention on the ground that address of the consigner not found......
March 20, 2024 Case Laws GST HC

Validity of provisional attachment of the Petitioner’s bank account - Despite the petitioner's contentions, the High court determined that substantial material existed......
March 20, 2024 Case Laws GST HC

Breach of principles of natural justice and lack of jurisdiction - Excessive tax demand as a condition for remand - time lag of about two months between the show cause......
March 20, 2024 Case Laws GST HC

Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The court acknowledges the statutory provision cited by the petitioner,......
March 20, 2024 Case Laws GST HC

Rejection of appeal filled u/s 107 on the ground of delay - Cancellation of GST registration - The court noted that while the petitioner disputed the delay, the......
March 20, 2024 Case Laws GST HC

Cancellation of registration certificates - Non-furnishing of GST returns due to COVID - The High Court interpreted Rule 22 of the CGST Rules, 2017, particularly the......
March 20, 2024 Case Laws GST AAAR

Challenged the Ruling pronounced by AAR - Nature of activities as per the EPC Contract - The AAAR concluded that the services provided by the appellant, involving the......
March 20, 2024 Case Laws Income Tax HC

Validity of reopening of assessment - Time limit for issuing notice - The High Court observed that the proviso to Section 149 was analyzed, concluding that it applied to....
March 20, 2024 Case Laws Income Tax HC

Validity of Reopening of assessment - tangible materials - petitioner had failed to deduct withholding tax on the assumption that the AAR would issue a favourable ruling....
March 20, 2024 Case Laws Income Tax HC

Validity of Reopening of assessment - proceedings drawn u/s 148A commenced by the local jurisdictional officer - non adherence to procedure of faceless regime for the......
March 20, 2024 Case Laws Income Tax AT

Allowable expenditure u/s 37(1) - addition relating to form fees which was deposited for obtaining the wine shop through government - non-accepting the theory of......
March 20, 2024 Case Laws Income Tax AT

Validity of Revision u/s 263 - The tribunal held that the exercise of the second revision jurisdiction by the PCIT on the same issue was not justified. It noted that the....
March 20, 2024 Case Laws Income Tax AT

Addition u/s 68 - unexplained cash credit - The tribunal noted that the transactions were conducted through banking channels, and the assessee had provided all necessary....
March 20, 2024 Case Laws Income Tax AT

Penalty u/s. 271(1)(c) - deduction u/s. 80GGC denied - second round of appeal - the Tribunal ruled in favor of the assessee, holding that the claim for deduction was......
March 20, 2024 Case Laws Income Tax AT

Levy of penalties u/s 271D and 271E for the violation of sections 269SS and 269T, respectively - The Tribunal, after reviewing precedents from the Supreme Court and......
March 20, 2024 Case Laws Income Tax AT

Transfer Pricing Adjustments - downward adjustment made by the TPO and enhanced by the CIT(A) - adoption of the Transactional Net Margin Method (TNMM) over other methods....
March 20, 2024 Case Laws Income Tax AT

TP Adjustment - Interest on External Commercial Borrowing (ECB) - The Tribunal found that the term of the ECB loan was indeed five years, not four years as asserted by......
March 20, 2024 Case Laws Income Tax AT

Cancellation of registration granted u/s 12AB - Assessment of trust - The ITAT held that the PCIT's order to cancel the registration from the financial year 2020-21 and.....
March 20, 2024 Case Laws Customs AT

Misuse of Advance Authorisation for export of garments - Diversion of imported goods into open market without using the same in export goods - The Tribunal upheld the......
March 20, 2024 Case Laws Customs AT

Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of......
March 20, 2024 Case Laws Customs AT

Refund including cash refund of DEPB/FPS scrips - principles of unjust enrichment - The Tribunal examined the facts surrounding the refund claims and acknowledged the......
March 20, 2024 Case Laws Customs AT

Anti-dumping duty - Re-assessment of imported goods - Classification of Import of 30 MT of PVC Resin SG 5 (Suspension Grade) - Verification of Manufacturer - The......
March 20, 2024 Case Laws Customs AT

Valuation of imported goods - stamping foils - rejection of declared value - The tribunal found that the department's reliance on proforma invoices for A-grade goods was....
March 20, 2024 Case Laws Customs AT

Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal......
March 20, 2024 Case Laws Customs AT

Classification of the Imported Goods - fish protein - Misdeclaration for Availing Advance Authorization Scheme - The Tribunal concluded that the goods are correctly......
March 20, 2024 Case Laws SEBI SC

Attachment of Properties - The Custodian sought to recover significant sums from different individuals or entities, claiming they were indebted to the notified party. -.....
March 20, 2024 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - Failure to make deposits the entire OTS amount - In the interests of justice, the Tribunal directed the appellants and the investor to deposit the......
March 20, 2024 Case Laws Insolvency and Bankruptcy AT

Consideration of Resolution Plan from Non-Listed Applicants - Authority of CoC to Modify Invitation for Expression of Interest (EOI) - The NCLAT upheld Regulation......
March 20, 2024 Case Laws Money Laundering SC

Grant of bail - money laundering - proceeds of crime - The court noted substantial evidence indicating that Satyendar Kumar Jain conceptualized and orchestrated the......
March 20, 2024 Case Laws Money Laundering HC

Money Laundering - Validity of framing of charges - dealing in skin and organs of prohibited animals - proceeds of crime - scheduled offence - The High court emphasizes.....
March 20, 2024 Case Laws Service Tax AT

Levy of Service tax - Business auxiliary service - commission retained/earned towards the service rendered by them to the co-GSA/IATA - The Tribunal finds that the......
March 20, 2024 Case Laws Service Tax AT

Taxable service or not - Intermediary services - Valuation - Inclusion of the cost / value of free supply - The Tribunal agreed with the appellant, finding that the......
March 20, 2024 Case Laws Service Tax AT

Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant......
March 20, 2024 Case Laws Service Tax AT

Nature of activity - manufacture or service - making of photo books/albums, calendars, brochures etc. to their different customers - The Tribunal concurred with the......
March 20, 2024 Case Laws Central Excise AT

Clandestine removal - it is alleged that respondents have shown excess manufacture in order to avail excess refund to the tune of Rs. 60 lakhs - burden of proof lies......
March 20, 2024 Case Laws Central Excise AT

Classification of Savory Oats - The Tribunal agreed with the appellant, stating that the classification should follow the earlier ruling (11041200) since the process......
March 20, 2024 Case Laws Indian Laws HC

Prayer to direct the respondent- C.B.I. to furnish/ supply the copy of the post trap memo - seeking to know the reason of arrest - The case involved an application filed....
March 20, 2024 Case Laws Indian Laws HC

Dishonour of Cheque - vicarious liability of Director of the Company - The petitioner, a former non-executive additional director of the accused company, contended that.....
March 19, 2024 Case Laws GST HC

Validity of show cause notice (SCN) - Supply of Relied Upon Documents (RUD) - Supply of inter-departmental communications or records/file notings or data/information -.....
March 19, 2024 Case Laws GST HC

Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The petitioner argued that as the orders had ceased to operate, there......
March 19, 2024 Case Laws GST HC

Cancellation of CGST registration - defective Show Cause Notice - The petitioner argued that the notice lacked essential details regarding alleged irregularities in......
March 19, 2024 Case Laws GST HC

Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached.....
March 19, 2024 Case Laws Income Tax HC

Adjustment made u/s 115JB in Rectification order u/s 154 - Debatable issue - addition of surrendered income by the assessee was included in the book profit of the......
March 19, 2024 Case Laws Income Tax HC

Validity of reopening of assessment - Sanction for issue of notice u/s 151 - The High Court found that the AO had acted based on borrowed satisfaction and lacked......
March 19, 2024 Case Laws Income Tax AT

Addition to the book profit u/s 115JB for the amount disallowed u/s 14A r.w. Rule 8D - the tribunal noted that the AO had made the disallowance under Section 14A, but......
March 19, 2024 Case Laws Income Tax AT

Validity of reopening of assessment - doctrine of merger - The ITAT unequivocally quashed the reassessment proceedings initiated against the appellant for the Assessment....
March 19, 2024 Case Laws Income Tax AT

Stay of recovery proceedings initiated under Section 226(3) - Political Party claiming exemption u/s 13A as appliable to Trusts, denied - The tribunal dismissed these......
March 19, 2024 Case Laws Income Tax AT

Addition u/s 40A - purchases in cash in excess of ₹ 20,000/ - case of the assessee that all the cash purchase are fully covered under Rule 6DD(e)(ii) of the Income....
March 19, 2024 Case Laws Income Tax AT

Deduction u/s 80IA - The Revenue contended that the filing of Form 10CCB within the prescribed date is mandatory, while the assessee argued otherwise. The Tribunal,......
March 19, 2024 Case Laws Income Tax AT

Registration u/s 80G(5) - The Tribunal found that the provision allowing expenditure of up to five percent for religious purposes did not apply to this case. - The......

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