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Highlights / Annotations / Catch Notes For March of 2024

Home Highlights March March 2024 Year 2024

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Showing 651 to 700 of 928 Records

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March 11, 2024 Case Laws Income Tax AT

Proceedings u/s.144 - NFAC has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting his contentions vide ex-parte order......
March 11, 2024 Case Laws Income Tax AT

Unexplained expenditure - certain entries were found unmatched / not accounted for in the books of accounts in the expense ledger of the assessee - The assessee......
March 11, 2024 Case Laws Income Tax AT

Addition as suppressed income on cash sales - unexplained cash deposit which is brought into the assessee’s books in guise of sales before demonetization period u/s. 68.....
March 11, 2024 Case Laws Income Tax AT

Addition of income u/s 56(2)(x)(b)(B) - under valuation of stamp duty value on purchase consideration of the property u/s 50C - The assessee asserts that only a partial.....
March 11, 2024 Case Laws Income Tax AT

Reopening of assessment u/s 147 - reasons to believe - The Tribunal held that the reasons for reopening the assessment were vague and non-specific, and there was no......
March 11, 2024 Case Laws Income Tax AT

Capital gain - STCG - compensation on the compulsory acquisition of capital assets - The ITAT noted a defect in the order of the CIT(A) as it did not provide the benefit....
March 11, 2024 Case Laws Income Tax AT

Condonation of delay - delay of 17 days filling appeal before ITAT - The Tribunal observed that the delay in filing the appeal was 17 days beyond the prescribed period......
March 11, 2024 Case Laws Income Tax AT

Exemption under Section 10(23C)(iiiad) - Determination of threshold of turnover - ‘annual receipts’ versus ‘gross receipt’ - The Assessing Officer (AO) disallowed the......
March 11, 2024 Case Laws Income Tax AT

Claim of Loss - Deduction u/s. 57 - Taxability of real income / net interest income - The Tribunal observed that the investment in perpetual debt instruments (PDIs) was.....
March 11, 2024 Case Laws Income Tax AT

Denial of Foreign Tax Credit (FTC) claimed u/s. 90 - there was delay in furnishing Form 67 - The Tribunal referred to a similar case where Form 67 was not filed before......
March 11, 2024 Case Laws Income Tax AT

Disallowance of export commission paid by the assessee - allowable business expenses or not? - Despite the substantial increase in commission compared to the preceding......
March 11, 2024 Case Laws Income Tax AT

Benefit of the option of lower rate of tax exercised by the assessee u/s 115BA - claim was denied by the CPC/CIT(A) for the simple reason that the assessee has not filed....
March 11, 2024 Case Laws Customs AT

Confiscation of goods and levy of penalty - Import of Pair of Shoes - mis-declaration/suppression in the import documents - Non-compliance of the provisions of the IPR......
March 11, 2024 Case Laws Customs AT

Impleading of the Jurisdictional Commissioner as another respondent alongwith Commissioner (Adjudication) - The Tribunal examined Rule 12 of the CESTAT Procedure Rules,.....
March 11, 2024 Case Laws Customs AT

Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of......
March 11, 2024 Case Laws Customs AT

Levy of Penalty on Customs Broker - pre-condition to restore the license - The case revolves around a Customs Broker who handled the clearance of household goods without....
March 11, 2024 Case Laws Customs AT

Seeking amendment in the bills of entry - Refund of customs duty wrongly paid - The appellant imported Fitbit Wearable Devices and sought a refund after realizing......
March 11, 2024 Case Laws Insolvency and Bankruptcy AT

CIRP - Unsecured Financial Creditor or not - Non-registration of charge before the Registrar of Companies - the mortgaged property, will form part of the Liquidation......
March 11, 2024 Case Laws Service Tax AT

Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible......
March 11, 2024 Case Laws Central Excise AT

Demand of interest under Section 11AB of the Central Excise Act, 1944 by invoking extended period of limitation - Interest on duty paid on supplementary invoices - The......
March 11, 2024 Case Laws VAT and Sales Tax HC

Validity of assessment orders - Allegation that freight not reported and goods sold with under value - The court finds that the assessing officer's determination of......
March 11, 2024 Case Laws Indian Laws SC

Market fee/mandi shulk - Whether ghee is a product of livestock - The majority opinion of the Full Bench of the Andhra Pradesh High Court upheld the validity of the 1994....
March 11, 2024 Case Laws Indian Laws HC

Criminal breach of trust - loan and its repayment - dishonest intention or not - proceeding under Section 138 of the N.I. Act is pending for dishonor of cheque -......
March 11, 2024 Case Laws Indian Laws HC

Dishonour of Cheque - The petitioner challenged the dismissal of his application for summoning records/documents for cross-examination purposes. - The High Court......
March 9, 2024 Case Laws Income Tax HC

Disallowance of interest expenses incurred for non-business purposes - The ITAT found that the interest expenditure claimed by the assessee was allowable due to the......
March 9, 2024 Case Laws Income Tax HC

Validity of the order of ITAT deleting the various additions made by the AO - The appellant, Revenue, contested various additions made by the Assessing Officer,......
March 9, 2024 Case Laws Income Tax HC

Substantial question of law to be made u/s 260A - prerequisite of admission of the appeal before the High court - The ITAT hold that the assessee had correctly offered......
March 9, 2024 Case Laws Income Tax HC

Validity of reopening of assessment - period of limitation to issue notice - validity of a notice issued under Section 148/148A - scope of Taxation and other laws......
March 9, 2024 Case Laws Income Tax HC

Disallowance u/s 14A - disallowance of administrative expenditure to arrive at average total asset for computing disallowance as per formula prescribed by Rule 8D on the....
March 9, 2024 Case Laws Income Tax HC

Reopening of assessment u/s 147 - initiating notice u/s 148A(b) - alleged information received from DDIT (Inv.), Mumbai that the petitioner opted accommodation entries -....
March 9, 2024 Case Laws Income Tax AT

Levy of penalty u/s 271B - Sufficient / reasonable cause for the delay in filing the tax audit report. - The appellant argued that the delay was due to the late receipt.....
March 9, 2024 Case Laws Income Tax AT

Addition on account of diamond set received as gift by the appellant - The CIT(A) accepted the appellant's submission that the diamond set was indeed gifted by his late.....
March 9, 2024 Case Laws Income Tax AT

Penalty u/s 271B - assessee had failed to get his account audited u/s 44AB - The assessee explained that the delay in furnishing the Audit Report was due to the death of....
March 9, 2024 Case Laws Income Tax AT

Assessment u/s 153C - Addition u/s 69A - Certain incriminating documents/information contained in the seized material pertained to the assessee, the proprietor found......
March 9, 2024 Case Laws Income Tax AT

Exemption u/s. 11(1)(d) - contributions received from students towards development and welfare funds of the school - voluntary contribution or otherwise - The ITAT......
March 9, 2024 Case Laws Income Tax AT

Rectification u/s. 154 - claim of the assessee that the CPC, Bengaluru in the intimation issued u/s. 143(1) had wrongly taken its income under the head "Profit and gains....
March 9, 2024 Case Laws Income Tax AT

Levy of penalty u/s 271B - failure to get accounts audited in terms of provisions of section 44AB - Determination of turnover in the context of a share broker's income -....
March 9, 2024 Case Laws Income Tax AT

Addition u/s 68 - onus prove - non-compliance by the lender - Treating the loan transaction as a mere accommodation entry - The Tribunal observed that loose paper found.....
March 9, 2024 Case Laws Income Tax AT

Revision u/s 263 - successor PCIT / CIT did not agree with his predecessor - second revision order - assessment has been set aside or de novo assessment - sending of the....
March 9, 2024 Case Laws Income Tax AT

Unexplained cash credit u/s 68 - Bogus capital introduced by the partners of the assessee-firm - as per CIT(A) Agriculture income shown by the partners was highly......
March 9, 2024 Case Laws Customs AT

Maintainability of Refund claim - Order of assessment was not challenged - the Tribunal upheld the department's action, stating that customs duty is to be charged based.....
March 9, 2024 Case Laws Customs AT

Levy of penalty - Smuggling of Gold - seizure - Commissioner (Appels) set aside the penalty - The Tribunal found insufficient evidence to establish the Respondents......
March 9, 2024 Case Laws Customs AT

Penalty on daily wager - confiscation of the seized Gold - The appellant was apprehended by customs officers while carrying two pieces of gold bars without possessing......
March 9, 2024 Case Laws Customs AT

Seizure of Gold Bars - Confiscation - Penalty u/s 112(b) - The case involves the interception of the Appellant carrying 17 pieces of gold of foreign origin in Kolkata.......
March 9, 2024 Case Laws Customs AT

Mandatory penalty u/s 114A of the Customs Act, 1962 not imposed - imported goods as “Polyester Bed Sheet”- mis-classified the impugned goods - The case involves a......
March 9, 2024 Case Laws Customs AT

condonation of delay in filing appeal before the Commissioner of Customs (Appeals) - time limit prescribed u/s 149 - The appellant's appeal challenging the rejection of.....
March 9, 2024 Case Laws Customs AT

Smuggling of gold - Imposition of penalties u/s 112 - The appellants were intercepted along with their luggage, which was found to contain smuggled gold bars. However,......
March 9, 2024 Case Laws Insolvency and Bankruptcy AT

Prayer for condonation of delay in filing the Appeal - Dismissal of section 9 application - The NCLAT observed that the NCLT order clearly indicated the dates of hearing....
March 9, 2024 Case Laws Service Tax HC

Inordinate delay in adjudication of show cause notices (SCN) - The petitioner, a steamer agent, challenged show cause notices issued by the Service Tax Commissionerate......
March 9, 2024 Case Laws Service Tax AT

Classification of service - Manpower Recruitment - Activity of deputing certain manpower for undertaking activities such as preparing and planning for melting, doing......

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