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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 901 to 950 of 6863 Records

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March 2, 2024 Case Laws Central Excise

CENVAT Credit - though the tools and moulds purchased by them were continue in use for manufacture of excisable automobile components however same has been shown as sold....
March 2, 2024 Case Laws Central Excise

Issuance of second SCN without adjudicating first SCN - Valuation - the Tribunal found merit in the Appellant's arguments. It noted that the Department had pursued two......
March 2, 2024 Case Laws VAT and Sales Tax

Time Limitation for reopening of asse - The High Court observed that since no returns were filed by the petitioner in time or thereafter as is prescribed under Rule 7 of....
March 2, 2024 Case Laws Indian Laws

Automatic Vacation of the interim order / Stay Order after six months - judicial legislation or not - The Supreme Court held that interim orders cannot automatically......
March 1, 2024 Case Laws GST

Violation of principles of natural justice - Opportunity of personal haring not provided - discretion to grant an adjournment - The petitioner sought an extension to......
March 1, 2024 Case Laws GST

Violation of principles of natural justice - impugned order does not take into consideration the reply submitted by the petitioner and is a cryptic order - The High......
March 1, 2024 Case Laws GST

Cancellation of GST registration of the petitioner - mere system generated order - The court found that the cancellation order in question displayed a clear lack of......
March 1, 2024 Case Laws GST

Interpretation of statute - word ‘or’ is used in section 75(4) of the UPGST Act, 2017 - opportunity of personal hearing was not afforded - Relying on statutory......
March 1, 2024 Case Laws GST

Classification of supply - survey, designing, installation and commissioning of project under EPC contract - The AAAR held that the services provided by the appellant......
March 1, 2024 Case Laws GST

Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled......
March 1, 2024 Case Laws Income Tax

TDS u/s 194H - Legibility of cellular mobile telephone service providers to deduct TDS on commission payable to franchisees/ distributors. - nature of relationship......
March 1, 2024 Case Laws Income Tax

Re-opening of assessment u/s 147 - notice beyond period of four years - change in the opinion or a later decision on the legal aspects - The High court finds no evidence....
March 1, 2024 Case Laws Income Tax

Revision u/s 263 - admissibility of deduction u/s 54F - CIT has misinterpreted the provision of law to hold that the assessee was ineligible to claim exemption u/s. 54F.....
March 1, 2024 Case Laws Income Tax

TP Adjustment - Allowability of intergroup payment of management fees - principle of consistency - The Income Tax Appellate Tribunal (ITAT) found that the assessee......
March 1, 2024 Case Laws Income Tax

TP Adjustment - Eligible International Transaction - safe harbor rules - The court examined the eligibility of international transactions under Rule 10TC of the Income......
March 1, 2024 Case Laws Income Tax

Revision u/s 263 - CIT setting aside the second reassessment order - time limit to take action u/s 263 - the necessity for the Commissioner to have substantial grounds......
March 1, 2024 Case Laws Income Tax

Unexplained credits u/s. 68 - cash claimed to have been received by the assessee from recovery of farmers' advances earlier granted - onus to prove - The ITAT upheld the....
March 1, 2024 Case Laws Customs

Levy of customs duty - Aviation Turbine Fuel (ATF) - confiscation u/s 111 (f) (j) and (m) - penalty - ATF was held liable for confiscation, but since goods were not......
March 1, 2024 Case Laws Companies Law

Professional Misconduct - Chartered Accountant (CA) - Significant failures to adhere to Standards on Auditing (SAs), gross negligence, and lack of professional......
March 1, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Liability to pay transfer fee of 10% of the prevailing market value of the Kharagpur land - The court determines the validity of notices issued by the respondents....
March 1, 2024 Case Laws Insolvency and Bankruptcy

While permitting withdrawal of Section 9 Application, Adjudicating Authority did not grant liberty to the Appellant to reapproach the Adjudicating Authority in the event....
March 1, 2024 Case Laws Insolvency and Bankruptcy

Approval of the Resolution Plan - Appellant (Successful Resolution Applicant - SRA) submits that after approval of Resolution Plan of the Appellant by the CoC, there was....
March 1, 2024 Case Laws Insolvency and Bankruptcy

Rejection of section 9 application filed by the Appellant - pre-existing dispute - The NCLAT determined that the email communication constituted a clear dispute......
March 1, 2024 Case Laws Insolvency and Bankruptcy

Withdrawal of CIRP - The NCLAT emphasized that withdrawal of CIRP necessitates an application by the applicant and approval by 90% of the Committee of Creditors (CoC),......
March 1, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Eviction of the Appellant from the property - handing over the possession of the property in question to the RP (now Liquidator) within 15 days from the passing......
March 1, 2024 Case Laws Central Excise

Refund of excise duty paid under protest against demand created on alleged manufacture and clearance of Zarda Scented Tobacco - The High court concludes that the revenue....
March 1, 2024 Case Laws Central Excise

Relevant date for allowing interest on delayed transfer of Cenvat credit - While the appellant argued for the date of formal communication of the merger to the......
March 1, 2024 Case Laws Central Excise

Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs......
March 31, 2023 News Indian Laws

Foreign Trade Policy 2023 announced - FTP 2023 is a dynamic and open ended Policy
March 31, 2023 Case Laws GST

Valuation of goods - service of SCN (to accountant of the firm) - As the entire tax has been determined and the penalty has been levied only on the basis of a survey by.....
March 31, 2023 Case Laws GST

Detention of goods alongwith vehicle - without E-Way bill - invoice value less that monetary limit - as the petitioner is ready and willing to pay the liability in terms....
March 31, 2023 Case Laws Income Tax

Delay in filling ROI - application for condonation of delay u/s 119(2)(b) - the PCIT ought to have taken a lenient view considering the difficulties, which the persons......
March 31, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of order u/s 148A - all such notices when they would relate to Assessment Year 2013-14 or Assessment Year 2014-15 would be......
March 31, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - the explanation of payments on Holidays appears highly doubtful but however such inference cannot be taken in the realm of obvious......
March 31, 2023 Case Laws Income Tax

Requirement of TDS - Levy of late filing fee on account of delay in filing of TDS statements u/s. 234E - it is unclear to us as to how the assessee is under an......
March 31, 2023 Case Laws Income Tax

Fixed Place PE - Taxability of offshore supply of goods - Attribution of profits - once the basis of determination of total income itself is illegal due to violation of.....
March 31, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - addition u/s 68 - As the failure on the part of the A.O to facilitate a cross-examination of the aforementioned persons, and also make.....
March 31, 2023 Case Laws Income Tax

Allowability of interest expenses under “Income from Other Sources” - interest paid to SBI loan - assessee has not shown any income from the said property - In the......
March 31, 2023 Case Laws Income Tax

Exclusion of insurance charges from the export turnover for computing 10AA deduction - The assessee has not charged its customers separately in respect of the insurance.....
March 31, 2023 Case Laws Income Tax

Jurisdiction of Single Member Bench of the Income Tax Appellate Tribunal - Monetary limit Rs.50 lakhs for hearing Appeal - In the present case, the assessee returned......
March 31, 2023 Case Laws Customs

Classification of imported goods - LCD panels - LCDs are not articles provided “more specifically in other headings”, i.e., other than 90.13. Furthermore, the fact that.....
March 31, 2023 Case Laws Customs

Jurisdiction - power of DGFT to amend the Import Policy Condition - competent authority - Once the Central Government invoked the powers in the Act and issued Gazette......
March 31, 2023 Case Laws Customs

EPCG Scheme - non-fulfilment of export obligation - The findings of the competent authority reveals that in order to relax the conditions, EPCG license number, date of......
March 31, 2023 Case Laws SEBI

Allegation on Karvy Stock Broking committed fraud with respect to thousands of investors - not only the grievance of the petitioners but the grievance of similarly......
March 31, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Priority of consideration and admission of application - Keeping in view that the Order of Admission, has not yet been passed by the Adjudicating......
March 31, 2023 Case Laws FEMA

Search operation under Section 37 of FEMA - The petitioner instead of furnishing documents and statements have chosen to file the present writ petition. The original......
March 30, 2023 Case Laws GST

Classification of goods - PVC Cushion mats for motor vehicles (with no Textile material to be used in these) after cutting to size from rolls, to fit in vehicle floors......
March 30, 2023 Case Laws GST

Exemption from GST - Healthcare services - sharing of the charges paid by the patients - contract of taking a space with all amenities related to the Gastroenterological....
March 30, 2023 Case Laws Income Tax

Levying penalty u/s 272A(1)(d) - non-compliance of correspondences for special audit u/s 142(2A) - AO has written a letter to the Auditor for special audit of four case.....
March 30, 2023 Case Laws Income Tax

Additions u/s 68 - unknown cash deposits made in two bank accounts - from the very first instance, assessee had been in a very loud and clear manner categorically......

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

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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