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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 551 to 600 of 6863 Records

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March 14, 2024 Case Laws Income Tax

TDS u/s 194I or 194IB - Disallowance u/s 40(a)(ia) - TDS was deducted but the section 194IB was mentioned wrongly instead of section 194I(b) - The Tribunal ruled in......
March 14, 2024 Case Laws Income Tax

Addition u/s 69A - unsecured loans - interest expenditure - The case involved disputes over the addition of unsecured loans under section 69A and the disallowance of......
March 14, 2024 Case Laws Income Tax

The appeals pertain to assessments for the years 2015-16, 2016-17, and 2017-18. This case involves multiple legal and factual issues related to income tax assessments......
March 14, 2024 Case Laws Income Tax

TDS on certain foreign payments - reimbursements of expenses - independent professional service - The case involves a dispute over the classification of services......
March 14, 2024 Case Laws Income Tax

Validity of reopening of the case u/s. 147 - Reasons to believe - addition as unexplained cash credit u/s. 68 against sale of shares / investments along with share......
March 14, 2024 Case Laws Income Tax

Taxability in India - amount received by the assessee from offshore supplies of plants and equipments - PE in India or not? - The Tribunal questioned the differential......
March 14, 2024 Case Laws Income Tax

Income accrues or arises or deemed to accrue or arise in India - Unexplained foreign income - residential status of the assessee - The Tribunal upheld the CIT(A)'s......
March 14, 2024 Case Laws Income Tax

Scope of rectification of mistake - The case revolved around the disallowance of EPF and ESI contributions by the Assessing Officer u/s 154 of the Income-tax Act, 1961......
March 14, 2024 Case Laws Customs

Provisional attachment of bank accounts of petitioner - Smuggling - Gold - The Bombay High Court conducted a detailed analysis of Section 110(5) of the Customs Act,......
March 14, 2024 Case Laws Customs

Advance Authorisation Scheme - Non-fulfilment of Export Obligation - fraudulent activities - allegation of collusion with the Customs officials - The CESTAT examined the....
March 14, 2024 Case Laws Customs

Refund of SAD - The tribunal noted that the Adjudicating Authority had accepted the CA Certificate in support of the refund claim for some Bills of Entry but had......
March 14, 2024 Case Laws Insolvency and Bankruptcy

Undervalued/preferential/fraudulent transactions - Failure to adjudicate about the ingredients of Section 43, 45, 49 and 66, specifically - need for separate......
March 14, 2024 Case Laws FEMA

Offence under FEMA/FERA - Levy of penalty - Review petition - The case involves allegations of violating foreign exchange regulations regarding securing export value......
March 14, 2024 Case Laws Money Laundering

Seeking grant of Regular Bail - Money Laundering - proceeds of crime - predicate offence - subsidy fraud in IFFCO by opening Kisan International Trading - The Delhi High....
March 14, 2024 Case Laws Money Laundering

Grant of anticipatory bail - Money Laundering - siphoning off of funds - The court interprets Section 3 of the PMLA Act, emphasizing that it encompasses individuals who.....
March 14, 2024 Case Laws Service Tax

Valuation - The case involves disputes regarding the inclusion of certain expenses in the taxable value of services provided by the appellant, the denial of......
March 14, 2024 Case Laws Central Excise

Maintainability of appeal - non-prosecution of the case - Request for adjournment, which cannot be accepted in virtual hearing - The case involved repeated requests for.....
March 14, 2024 Case Laws Central Excise

Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by.....
March 14, 2024 Case Laws Indian Laws

Constitutional validity of Electoral Bond Scheme and the provisions of the Finance Act 2017 which amended the provisions of the Representation of People Act 1951 and the....
March 14, 2024 Case Laws Indian Laws

Legislative competence, the constitutional validity and the vires of the Himachal Pradesh Water Cess on Hydropower Generation Act, 2023 - The court concluded that the......
March 14, 2024 Case Laws Indian Laws

Seeking exemption from pre-litigation mediation, as required by Section 12-A of the Commercial Courts Act, 2015 - Proceedings u/s 138 of the Negotiable Instruments Act,.....
March 13, 2024 Case Laws GST

Demand of GST - Discrepancy between the GSTR-3B returns and the auto populated GSTR-2A returns - The court observed that the tax demand solely pertained to the disparity....
March 13, 2024 Case Laws GST

Validity of the assessment orders passed - Tax (GST) demand - The court acknowledges that while the petitioner failed to respond on merits to the show cause notices, the....
March 13, 2024 Case Laws GST

Validity of demand of GST - For assessment year 2017-2018 - Notice in Form ASMT-10 issued for discrepancies found in returns - proceedings initiated pursuant to notice......
March 13, 2024 Case Laws GST

Validity of show cause notice issued threatening cancellation of GSTIN registration for non filing of returns - The case revolves around the timely filing of an appeal......
March 13, 2024 Case Laws Income Tax

Validity of Reassessment proceedings - notice u/s. 148A(b) issued in the name of a dead assessee - The High court acknowledges that the petitioner failed to inform the......
March 13, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - The Tribunal found the reassessment proceedings to be invalid due to the non-application of mind by the AO and lack of valid approval......
March 13, 2024 Case Laws Income Tax

Correct head of income - compensation received for vacating the flat - While the assessee argued for capital gain treatment, the Revenue contended it should be......
March 13, 2024 Case Laws Income Tax

Assessment proceedings initiated against a person who had died - Unexplained cash credit u/s 68 r.w.s. 115BBE - assessee has failed to prove the genuineness of amount......
March 13, 2024 Case Laws Income Tax

Credit of TDS - consideration received for offshore supply of rolling stock, when no corresponding income has been offered for taxation by the assessee - The ITAT cited.....
March 13, 2024 Case Laws Customs

Revocation of Customs Broker License - forfeiture of security deposit - levy of penalty - The CESTAT held that the appellant was responsible for the actions of their......
March 13, 2024 Case Laws Customs

Valuation of imported goods - rejection of declared value - enhancement of value - The CESTAT held that since the appellant had voluntarily waived the right to a show......
March 13, 2024 Case Laws Insolvency and Bankruptcy

Constitutional validity - Disciplinary proceedings against insolvency professional agencies - suspension of authorization for assignment - Regulation 23A is liable to be....
March 13, 2024 Case Laws Insolvency and Bankruptcy

Admission of Section 7 petition - time barred debt or not - The appellant, a suspended director of the corporate debtor, challenges the admission of the petition,......
March 13, 2024 Case Laws Insolvency and Bankruptcy

Rejection of Section 9 application - Initiation of CIRP - pre-existing dispute - The tribunal meticulously analyzed the arguments from both sides and relevant legal......
March 13, 2024 Case Laws Money Laundering

Provisional attachment order - The appellant challenged not only the confirmation of provisional attachment but also the rejection of their application for documents.......
March 13, 2024 Case Laws Central Excise

Clandestine removal - evasion of duty - clearance of branded Khaini - burden to prove on Revenue - Ultimately, the High court concurred with the majority view of the......
March 13, 2024 Case Laws Central Excise

Levy of penalty u/s 11AC of Central Excise Act, 1944 - duty liability from January 2009 onwards was being discharged on lower values by applying appropriate rate of duty....
March 13, 2024 Case Laws GST

Cancellation Of GST registration retrospectively - The High court observed that the Show Cause Notice and the impugned order lacked necessary details and reasoning for......
March 13, 2024 Case Laws GST

Cancellation Of GST registration retrospectively - Show Cause Notice issued without giving reasons of cancellation - The High court observed that the Show Cause Notice......
March 13, 2024 Case Laws GST

Determining the tax and penalty - Vehicle transporting consignment without Original Tax Invoice - The High court analyzed the relevant provisions of the SGST Act and......
March 13, 2024 Case Laws GST

Levy of Penalty u/s 73 - non willful mis-statement - discrepancies found on the returns - Validity of notice uploaded in the common portal and not communicated......
March 13, 2024 Case Laws GST

Liability on the head of IGST and interest with a penalty - The major contention arises from the treatment of sundry creditors' liability. The petitioner asserts that......
March 13, 2024 Case Laws Income Tax

Rectification u/s 154 - refund of taxes paid in foreign country - The High court noted that the Hon'ble Apex Court had expressly overruled the AAR order in a previous......
March 13, 2024 Case Laws Income Tax

Rectification u/s 154 - non deduction of TDS u/s 194I - The Tribunal examined the rectification proceedings and found that the Assessing Officer's actions were not......
March 13, 2024 Case Laws Income Tax

Taxability of cash deposits as unexplained u/s 69A r.w.s. u/s. 115BBE - The Tribunal found that the cash deposits made by the appellant during the demonetization period.....
March 13, 2024 Case Laws Income Tax

Taxability of salary income earned by non-residents from Indian companies. In this Judgement, it was determined that under Section 9(1)(ii) of the Income Tax Act, salary....
March 12, 2024 Case Laws GST

Seeking grant of bail - creation and operation of 294 fake firms and has evaded a tax - The court noted the serious nature of economic offences and the substantial loss.....
March 12, 2024 Case Laws Income Tax

Assessment u/s 153C - Undisclosed investment u/s 69 r.w.s 115BBE - Whether incriminating material belonging to Assessee found during the course of search on the basis of....
March 12, 2024 Case Laws Income Tax

Reopening of assessment - income arising from the revocable transfer of assets - taxability in the hands of trust or transferor/settler - The Appellate Tribunal observed....

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F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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