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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 601 to 650 of 6863 Records

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March 12, 2024 Case Laws Income Tax

TDS u/s 195 - non deduction of TDS - demurrage charges paid by the respondent-assessee to the foreign companies - The ITAT upheld the decision of the CIT(A) to delete......
March 12, 2024 Case Laws Income Tax

30% ad-hoc disallowance of travelling expenses being car charges, foreign travelling expenses and domestic travelling expenses - The Assessee argued that the expenses......
March 12, 2024 Case Laws Income Tax

Revision u/s 263 - error noted by the CIT that sale of properties by the assessee during the year was not examined by the AO vis-à-vis its stamp duty value for the......
March 12, 2024 Case Laws Income Tax

Revision u/s 263 - Classification of rental income - House property v/s business income - The Appellate Tribunal observed that the Assessee is primarily engaged in......
March 12, 2024 Case Laws Income Tax

LTCG OR business income - entitlement to exemption u/s 54F - Disallowance u/s 14A r.w.r. 8D - Tribunal decided in favor of the assessee for the treatment of income as......
March 12, 2024 Case Laws Income Tax

TDS u/s 195 - TDS on overseas payment - Annual Payment made to the international boards through affiliation with IBO, Cambridge etc. under the head authorization fee,......
March 12, 2024 Case Laws Income Tax

Addition u/s 56(2) - “Property” as defined in explanation (d) (ii) of section 56(2)(vii) makes distinction between the existing shares i.e. the shares already allotted......
March 12, 2024 Case Laws Income Tax

Dismissal of the appeal by CIT(Appeals) for non-prosecution - The CIT(A) upheld the AO's decision due to the assessee's failure to respond to multiple hearing notices......
March 12, 2024 Case Laws Income Tax

Registration u/s 80G(5) - The rejection was based on allegations of discrepancy in the organization's name, violation of FCRA provisions, and involvement in religious......
March 12, 2024 Case Laws Income Tax

Validity of reopening notice - Absence of the manual/digital signature of the A.O in the copy of the Reopening notice - Elaborating on the term "signed", it was observed....
March 12, 2024 Case Laws Income Tax

Addition of opening capital as unexplained investment u/s 69 - income from undisclosed sources - The Tribunal held that for such an addition to be justified, the......
March 12, 2024 Case Laws Income Tax

Levy of penalty u/s 272A(1)(d) - Non compliance to the notice(s) issued during the course of assessment proceedings - The ITAT noted that the assessee did respond to......
March 12, 2024 Case Laws Income Tax

Revision u/s 263 - Bogus expenditure towards sub-contract payments made to persons who were previously employed in the assessee’s company as supervisors / garage......
March 12, 2024 Case Laws Income Tax

The appeal pertains to the Assessment Year 2017-18, with the appellant contesting the rejection of agricultural income and the addition of cash deposits during......
March 12, 2024 Case Laws Income Tax

Addition u/s 68 - share application money received as unaccounted cash credit - identity and creditworthiness of the share subscribers and genuineness of the transaction....
March 12, 2024 Case Laws Income Tax

Rejection of books of accounts - estimation of income from business - The Tribunal upheld the decision of the CIT(A)-NFAC, stating that substantial relief was already......
March 12, 2024 Case Laws Income Tax

Revision u/s 263 - availing exemption u/s. 10(37) on account of compulsory acquisition of agricultural land - The case involved an appeal by the assessee against the......
March 12, 2024 Case Laws Customs

Sustainability of supplementary Show Cause Notice, prior to insertion of second proviso to Section 124 of the Customs Act, 1962 w.e.f 29.03.2018 - The High Court......
March 12, 2024 Case Laws Customs

Amendment to bill of entry - Violation of principles of natural justice - price variation clause - volume discount - request for provisional assessment not considered -.....
March 12, 2024 Case Laws Customs

Liability to pay interest upon finalization of provisional assessment prior to insertion of sub-section (3) in Section 18 of the Customs Act, 1962 - The CESTAT analyzed.....
March 12, 2024 Case Laws Customs

Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund....
March 12, 2024 Case Laws Customs

Prayer of Out-of-turn disposal of appeal due to indefinite deferment of proceedings - Piecemeal adjudication - The appellant sought urgent disposal of the appeal,......
March 12, 2024 Case Laws Customs

Classification of goods proposed to be imported - Optoma Creative Touch 5-series Interactive Flat Panel (IFP) - While the applicant argues for classification as an ADP......
March 12, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Calculation of the interest - admission of the claim by the Resolution Professional - The Adjudicating Authority directed to examine the exorbitantly high......
March 12, 2024 Case Laws FEMA

Violation under FERA - export proceeds were not realized - The case involved allegations of violations of the FERA Act, 1973 related to the failure to realize export......
March 12, 2024 Case Laws Service Tax

Refund of Service Tax - time limitation - Exercise of power u/s 142(3) of GST Act for refund of service tax - The case involves the rejection of a refund claim by the......
March 12, 2024 Case Laws Service Tax

Scope of SCN - vague SCN - absence of specific demand of service tax under a particular service - The Tribunal held that the defect in the notice cannot be cured by the.....
March 12, 2024 Case Laws Service Tax

Levy of servicetax - (1) MDC for Gas Transportation: The CESTAT ruled that the MDC collected by the appellant cannot be considered as payment for a service provided,......
March 12, 2024 Case Laws Central Excise

Activity amounting to manufacture or not - work of printed labels and printed cartons for corrugated boxes falling under Tariff Heading 48211020 and 48191010 of Central.....
March 12, 2024 Case Laws Central Excise

Method of valuation - section 4 or 4A of CEA - Packaged Drinking Water - MRP based valuation - The CESTAT determined that packaged drinking water should not be......
March 12, 2024 Case Laws Central Excise

Liability to pay interest on the goods cleared to their sister unit in terms of proviso to Rule 9 read with Rule 8 of the Valuation Rules, 2000 - The appellant......
March 12, 2024 Case Laws VAT and Sales Tax

Levy of interest on delayed payment of profession tax - The High Court found that the Act and the Rules clearly indicated that the profession tax should be deducted and.....
March 12, 2024 Case Laws Indian Laws

Dishonour of Cheque - civil nature dispute - The case revolves around allegations of fraudulent representation in a land transaction. The complainant asserts that the......
March 11, 2024 Notifications SEBI

Securities and Exchange Board of India (Index Providers) Regulations, 2024. - As per the proposed new regulations, the Index Providers must establish complaint redressal....
March 11, 2024 Notifications SEBI

Securities and Exchange Board of India (Index Providers) Regulations, 2024. - The new regulations mandate the registration of entities acting as Index Providers with......
March 11, 2024 Notifications SEBI

The Securities and Exchange Board of India (SEBI) has introduced new regulations titled "Securities and Exchange Board of India (Index Providers) Regulations, 2024,"......
March 11, 2024 Notifications SEBI

Securities and Exchange Board of India (Real Estate Investment Trusts) (Amendment) Regulations, 2024 - Certain chapters and regulations of the original REIT regulations.....
March 11, 2024 Notifications SEBI

Securities and Exchange Board of India (Real Estate Investment Trusts) (Amendment) Regulations, 2024 - The amendment revises the definition of REITs, highlighting that a....
March 11, 2024 Notifications Customs

Customs airports — Appointment for specified purposes - The amendment adds an additional entry for the airport in Bhopal, Madhya Pradesh, specifying its purpose as......
March 11, 2024 Notifications Indian Laws

The notification outlines specific exemptions from certain provisions of the Competition Act, 2002 for a period of two years. These exemptions apply to enterprises......
March 11, 2024 Notifications Indian Laws

The notification is issued u/s 20(3) of the Competition Act, 2002 relating to Inquiry into combination by Commission. It aims to adjust the thresholds for assets and......
March 11, 2024 Notifications Indian Laws

The Competition Commission of India (Commitment) Regulations, 2024 - It lays out the requirements for a Commitment Application, including necessary details, fees,......
March 11, 2024 Notifications Indian Laws

Competition Commission of India (Determination of Turnover or Income) Regulations, 2024 - (1) Turnover or income for enterprises includes the value of sales, revenue, or....
March 11, 2024 Notifications Indian Laws

Competition Commission of India (Determination of Monetary Penalty) Guidelines, 2024 - The guidelines outline the methodology for determining penalties for enterprises......
March 11, 2024 Circulars Customs

The Circular No. 03/2024-Customs issued with the aim to promote gender inclusivity and ensure a safe working environment for women in the customs sector. It emphasizes......
March 11, 2024 Circulars Customs

Circular No. 2/2024-Customs issued by the Government of India's Ministry of Finance aims to promote gender equality in international trade. It emphasizes the need for......
March 11, 2024 Case Laws GST

Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks......
March 11, 2024 Case Laws Income Tax

Exemption u/s 10 (23C) (vi) - generation of surplus from year to year - the court referred to precedents and a clarificatory circular issued by the Ministry of Finance......
March 11, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - validity of order passed u/s 148A(d) - With Regard to the approval under Section 151 of the Income Tax Act, the High Court questions......
March 11, 2024 Case Laws Income Tax

Method of communication of notice - The High Court examined the provisions of Section 282(1) of the Income Tax Act, 1961 and Rule 127(1) of the Income Tax Rules, 1962......

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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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