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Highlights / Annotations / Catch Notes For March of 2024

Home Highlights March March 2024 Year 2024

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Showing 851 to 900 of 928 Records

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March 4, 2024 Case Laws Income Tax HC

Order u/s 119(2)(b) of the Act rejecting the application for waiver of time limit for filing of the return - claim in the refund on account of the tax deducted at source....
March 4, 2024 Case Laws Income Tax AT

Estimation of income - bogus purchases - The ITAT found the CIT(A)'s decision to restrict the addition to a percentage of disputed purchases as a reasonable estimation......
March 4, 2024 Case Laws Income Tax AT

Exemption u/s 11 and 12 - charitable activity u/s 2(15) - total receipts from trade, commerce or business/service exceeded 20% of total receipts - The ITAT, referencing.....
March 4, 2024 Case Laws Income Tax AT

Validity of assessment order passed u/s 144C - period of limitation - The ITAT Delhi found the final assessment order dated 30.06.2022 to be barred by limitation. It was....
March 4, 2024 Case Laws Customs HC

Release of seized goods - Arecanuts - prohibited goods - reason to believe - The High court finds that the Revenue Authorities failed to present credible and objective......
March 4, 2024 Case Laws Customs AT

Classification - Import of Pump - The appellant classified the goods under CTH 84248990 as Pump for lotion dispenser, while the Shed Officer redirected the......
March 4, 2024 Case Laws Customs AT

Valuation of imported goods - allegation of Fabricated invoices/ original invoices - The CESTAT Hyderabad dismissed the Revenue's appeal, supporting the OIO's findings......
March 4, 2024 Case Laws Customs AT

Classification of import of goods - Brush Cutters - The tribunal held that the imported goods ('brush cutters') are correctly classifiable under CTH 8467 8990 as they......
March 4, 2024 Case Laws Insolvency and Bankruptcy HC

Immunity to corporate debtors and their assets, upon approval of a resolution plan - jurisdiction of NCLT to release the attached properties by invoking Section 32A of......
March 4, 2024 Case Laws Insolvency and Bankruptcy AT

Revival of company appeal by Financial Creditor - Order of setting aside of CIRP - The application by Akasa Finance Ltd. cites the dishonour of 12 post-dated cheques......
March 4, 2024 Case Laws Money Laundering HC

Seeking grant of Bail - money Laundering - Scheduled offence - opening of bank account by forging documents in the name of fictitious persons - scope of section 45 of......
March 4, 2024 Case Laws Service Tax AT

Taxability of Lease Rent and Capital Replacement Fund - The appellant argued that lease rent was to be transferred to NOIDA authority and not for providing any services.....
March 4, 2024 Case Laws Indian Laws SC

Appointment of an arbitrator for the adjudication of disputes - Applicability of time limitation - The Supreme Court held that the petition is timely and not hit by......
March 4, 2024 Case Laws Indian Laws SC

Recovery of narcotics from a vehicle which was stopped during transit - Ganja - contraband item - procedure of search and seizure governed by Section 43 read with......
March 4, 2024 Case Laws Indian Laws HC

Declaration of Petitioner as a Wilful Defaulter under the Master Circular on Wilful Defaulters, 2015 - depriving the Petitioner from availing credit facilities for his......
March 2, 2024 Case Laws GST HC

Entitlement to interest on IGST refund - In refund application petitioner has only claimed the integrated tax and not the interest on the same - The High court referred.....
March 2, 2024 Case Laws GST HC

Cancellation of GST registration of the petitioner with retrospective effect - The High court observed that cancellation with retrospective effect should be based on......
March 2, 2024 Case Laws GST HC

Validity of SCN - validity of extension of outer time limit provided in the statute for issuance of notice under sub-Section (2) of Section 73 of the GST Act - The court....
March 2, 2024 Case Laws GST HC

Validity of Conclusion of proceedings u/s 73 of the Central Good and Service Tax Act 2017 without considering the reply filed by the petitioner - The court noted that......
March 2, 2024 Case Laws GST HC

Condonation of delay in filing appeal - The petitioner argued that due to health issues, specifically septic shock, and subsequent challenges in consulting with the......
March 2, 2024 Case Laws Income Tax HC

Scope of Rectification u/s 254 - Power of ITAT - valuation of a bundle of sports rights purchased by the petitioner - Despite detailed expert opinions and submissions by....
March 2, 2024 Case Laws Income Tax HC

Period of limitation to issue notice for reopening of assessment u/s 149 - The High court emphasized the principle that the validity of a notice u/s 148 must be assessed....
March 2, 2024 Case Laws Income Tax HC

Reopening of assessment u/s 147 - reasons to believe - The High court observes that all the issues raised in the notice for reopening were indeed subject to discussion......
March 2, 2024 Case Laws Income Tax HC

Validity of draft assessment order u/s 144C(1) - difference in numbers in closing and opening stock of Lingerie - The show cause notice lacked specific quantification of....
March 2, 2024 Case Laws Income Tax HC

Waiver of interest u/s 234A, 234B and 234C - Interest assessed on account of non-payment of advance tax - prayer for waiver of Interest declined as that late assessee......
March 2, 2024 Case Laws Income Tax HC

Income deemed to accrue or arise in India - receipts of subscription fees - The ITAT had found that it did not involve the transfer of copyright or the provision of......
March 2, 2024 Case Laws Income Tax HC

Reopening of assessment u/s 147 - change of opinion - mechanical satisfaction - Admission of additional income by Senior Executive of the petitioner during the search -.....
March 2, 2024 Case Laws Income Tax AT

Unexplained cash credit u/s 68 - bogus share capital/share premium - The tribunal noted that the appellant's company had witnessed significant growth over the years,......
March 2, 2024 Case Laws Income Tax AT

Bogus loss from trading in shares/securities - ITAT observed that, despite the appellant's submission of evidences during the assessment proceedings, the assessing......
March 2, 2024 Case Laws Income Tax AT

Scope of rectification u/s 154 - Allowing the rectification application CIT(A) admitted the claim of expenditure - The ITAT concluded that the question of comparables in....
March 2, 2024 Case Laws Income Tax AT

Eligibility for exemption u/s 10(23C)(iiiad) - claim not made in return of income - failure to furnish audit report in Form 10B - The Tribunal found that the......
March 2, 2024 Case Laws Income Tax AT

Addition u/s 68 - unsecured loans Addition u/s 2(22)(e) - Deemed dividend - The Tribunal found merit in the Assessee's submissions, noting that all relevant documents......
March 2, 2024 Case Laws Income Tax AT

Disallowance of weighted deduction u/s. 35(2AB) - research and development (R&D) expenditure - The Income Tax Appellate Tribunal (ITAT) considered the arguments......
March 2, 2024 Case Laws Income Tax AT

Revision u/s 263 - Genuineness of expenditure (Commission paid) - The ITAT found that the commission agreement was genuine, payments were made through banking channels,.....
March 2, 2024 Case Laws Income Tax AT

Revision u/s 263 - unexplained cash deposits - onus to prove - The Pr. CIT found the assessment order erroneous and prejudicial to the revenue's interests due to......
March 2, 2024 Case Laws Income Tax AT

Rectification u/s 154 - under-assessment of income qua the foregoing depreciation/additional depreciation issue(s) - The Tribunal considered the Revenue’s contentions......
March 2, 2024 Case Laws Income Tax AT

Set off of brought forward business loss - mistakes in previous years for not claiming benefit of set-off - 8 years time limit provided in the statute - The ITAT found......
March 2, 2024 Case Laws Income Tax AT

Depreciation on landed property - disallow depreciation on land cost and added back to the total income - The ITAT held that Depreciation on landed property is not......
March 2, 2024 Case Laws Income Tax AT

Disallowance of depreciation on goodwill created in the scheme of amalgamation - The ITAT allowed the claim for depreciation on goodwill, aligning with the precedent set....
March 2, 2024 Case Laws Customs AT

Import of balloons for party decorations, pumps and balloons stands - Compliance with Toys (Quality Control) Order, 2020 - The tribunal observed that the clarification......
March 2, 2024 Case Laws Customs AT

Imports crude edible oil - crude palm oil - Whether Social Welfare Surcharge (SWS) is leviable when the Basic Customs Duty (BCD) is exempted. - The tribunal held that......
March 2, 2024 Case Laws Customs AT

Benefit under the SHIS Scheme (Status Holder Incentive Scheme) - Import of Turning Cradle and Blade Shell Lifting Device - Goods were considered as not falling within......
March 2, 2024 Case Laws Customs AT

Rejection of application seeking amendment of the bill of entries u/s 149 - mis-declaration of the HSN Code due to clerical error - The appellant argued that the......
March 2, 2024 Case Laws Customs Other

Application for cancellation of bail granted to the applicant / accused - mis-declaration of manufacturing year of the crane imported - arrested u/s 104(1) for the......
March 2, 2024 Case Laws Insolvency and Bankruptcy AT

Eligibility of ex-promoter/Corporate Debtor u/s 29A read with Section 240A of the IBC to submit a resolution plan claiming the benefits of MSME - rejection of Resolution....
March 2, 2024 Case Laws Insolvency and Bankruptcy AT

Exclusion of appellant from the Committee of Creditors (CoC) - The Resolution Professional deemed Rare ARC (appellant) akin to a related party, thus ineligible for CoC......
March 2, 2024 Case Laws Insolvency and Bankruptcy AT

Execution of Conveyance deed - Home Buyers / Commerical property - entitlement to receive the payment of rent as assured in the MoU entered with the allottees and the......
March 2, 2024 Case Laws Money Laundering HC

Rejection of bail of the applicant - co-accused - accusation is that the applicant has misused his authority as despite the land falling within CRZ- III in respect of......
March 2, 2024 Case Laws Money Laundering HC

Money Laundering - Limitations of Enforcement Directorate's Powers under PMLA - The High Court found no overreach in the ED's actions, stating that the ED was within its....
March 2, 2024 Case Laws Service Tax AT

GTA - transportation of goods - whether sale is not mandatory in relation to the word “goods” for purpose of levy of service tax? - The Tribunal determined that the......

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