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Highlights / Annotations / Catch Notes For April of 2024

Home Highlights April April 2024 Year 2024

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Showing 251 to 300 of 760 Records

1 ....2 3 4 567 8 9 10........ 16

April 19, 2024 Case Laws GST

Violation of principles of natural justice - Mode of Communication - petitioner submits that in most of the cases, the assessees are not aware of the show cause notices.....
April 19, 2024 Case Laws GST

Cancellation of GST registration of petitioner - The High Court acknowledges that the show cause notice was served solely through the portal and not through other means.....
April 19, 2024 Case Laws Income Tax

Correct head of income - Income from leasing or letting out the properties in shopping-cum-entertainment Mall - “income from business” or “income from house property” -.....
April 19, 2024 Case Laws Income Tax

Validity of reopening of assessment - The High court observed that the reasons for reopening did not specifically allege any failure on the part of the petitioner to......
April 19, 2024 Case Laws Income Tax

Revision u/s 263 - CSR expenses - admissibility as the deduction u/s 37(1) - The High Court concurred with the findings of the ITAT that the assessing officer had......
April 19, 2024 Case Laws Income Tax

Acquittal of charge u/s 276CC - respondent has failed to comply with the provisions contained u/s 139(1) and he has submitted the income tax returns after a delay of 28.....
April 19, 2024 Case Laws Income Tax

Denial of specific request for personal hearing - The High Court noted that the petitioner had indeed expressed a legitimate difficulty in availing the opportunity for a....
April 19, 2024 Case Laws Income Tax

Deduction u/s 80P - interest income(s) derived from such nationalized/other bank(s) - After examining the provisions of Sec. 80P(2)(d) and relevant legal......
April 19, 2024 Case Laws Income Tax

Additions based on Cash Expenditure - Disclosure were made by the appellant in IDS - The Tribunal ruled in favor of the appellant, holding that the entries did not......
April 19, 2024 Case Laws Income Tax

Validity of order passed u/s 154 - "Amount to Review" of the original assessment order or not - The primary issue was the source of investment - The Appellate Tribunal......
April 19, 2024 Case Laws Income Tax

Nature of expenses - Relaunch expenses - deferred revenue expenditure claimed to the extent of 1/3rd in each of the year -The tribunal disagreed with the AO's......
April 19, 2024 Case Laws Income Tax

Addition of bogus sales - difference in opinion between learned Members constituting the bench - The appellate tribunal (Third Member) addressed the dispute arising from....
April 19, 2024 Case Laws Income Tax

Additions on account of Bogus unsecured loans and bogus share capital money - Revenue argued that the unsecured loan from entities controlled by a hawala operator should....
April 19, 2024 Case Laws Income Tax

Computation of LTCG u/s. 50C - leasehold right on land acquired - valuation of properties - The ITAT meticulously analyzed the nature of leasehold versus freehold......
April 19, 2024 Case Laws Income Tax

Enhancement of assessment - Power of CIT(A) u/s 251(2) - addition u/s 56(2)(vii) - The appellant had received Rs. 25,00,000 as a security deposit from a developer, the......
April 19, 2024 Case Laws Income Tax

Addition of commission expenses and franking charges - Allowable business expenditure or not? - The Tribunal acknowledged that the assessee had provided details of the......
April 19, 2024 Case Laws Income Tax

Disallowance of interest paid to Head Office - Non deduction of TDS - assessee submitted that Assessing Officer held that interest income is taxable under DTAA at 10% in....
April 19, 2024 Case Laws Income Tax

Additions (Benefit) u/s 28(iv) - Expenditure incurred by the HO for salary paid to the expatriate employees for rendering services to PE - The tribunal upheld the......
April 19, 2024 Case Laws Income Tax

Revision u/s 263 - As per CIT, AO has not examined the issue of interest expenditure claimed against interest from third party - The Tribunal observed that the......
April 19, 2024 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - bogus unsecured loan - unexplained cash credit received from shell/paper companies under the garb of unsecured loan - The revenue....
April 19, 2024 Case Laws Income Tax

Addition u/s 69 - The dispute arose from the purchase of immovable properties by the assessee, where the payment was made through cheques but not disclosed in the books.....
April 19, 2024 Case Laws GST

Levy of tax - non-banking financial services - sundry creditors - GSTR-9C reconciliation statement - The Court found that treating total trade receivables as taxable......
April 19, 2024 Case Laws Customs

Penalty imposed on the appellant being the employee of the Shipping Line u/s 114AA - manipulation in the document - The Tribunal analyzed the purpose behind the......
April 19, 2024 Case Laws Customs

Penalty under Rule 18 (1) of CBLR 2018 on customs broker - exporter availed undue benefit under Merchandise Exports from India Scheme (MEIS) in the export of safety......
April 19, 2024 Case Laws Customs

Benefit of exemption from Customs Duty - Classification of impugned goods viz. “Open Cells” and other components - The CESTAT affirmed the classification of the impugned....
April 19, 2024 Case Laws Companies Law

Professional Misconduct by CA - The NFRA found that the auditors neglected their duty to perform an independent and thorough audit. They overlooked critical signals of......
April 19, 2024 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - whether the Appellant is secured creditor of the Corporate Debtor or not? - The Tribunal noted that the appellant based their claim on......
April 19, 2024 Case Laws Service Tax

Levy of service tax - Intellectual Property Services - The Tribunal observed that the technology transfer did not qualify as intellectual property rights under Section......
April 19, 2024 Case Laws Service Tax

Point of Taxation rules - Liability for service tax on provisional entries made for services received from an associated enterprise located outside India. - The Tribunal....
April 19, 2024 Case Laws Service Tax

Taxability of expenses reimbursed to the foreign distributors under reverse charge mechanism (RCM) - Business Auxiliary Services (BAS) - The Tribunal concluded that the.....
April 19, 2024 Case Laws VAT and Sales Tax

Seeking to remove the encumbrance of the attachment in the petitioner's property - specific case of the petitioner is that the petitioner is a bona fide purchaser of the....
April 18, 2024 Case Laws GST

Disparity between the petitioner's GSTR 1 and GSTR 3B returns - error occurred on account of reflecting an amount wrongly towards CGST and SGST instead of IGST - Despite....
April 18, 2024 Case Laws GST

Jurisdiction to issue show cause notice and initiate proceedings under GST - Director General of GST (Intelligence) - proper Officer - The High Court acknowledges the......
April 18, 2024 Case Laws Income Tax

Validity of Faceless Assessment - demand notice was issued without furnishing a draft order to the Petitioners, violating Section 144C(1) of the IT Act. - After......
April 18, 2024 Case Laws Income Tax

Rectification of mistake - period of limitation - To give appeal effect of orders passed by the ITAT and issue a refund. - The High Court referred to the interpretation.....
April 18, 2024 Case Laws Income Tax

Prosecution Proceedings - Offence u/s 276B and 278B - not depositing the TDS amount - The court acknowledged that the petitioners provided reasonable explanations for......
April 18, 2024 Case Laws Income Tax

Income tax proceedings against company dissolved / insolvent - Jurisdiction or authority to reopen or assess income for any period prior to the approval of the......
April 18, 2024 Case Laws Income Tax

Validity of Reopening of assessment - “tangible material” as may ever give rise to a “reason to believe" - Reliance on the Report of the Justice M.B. Shah Commission -......
April 18, 2024 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - The Tribunal rejected the Revenue's argument regarding the timing of the return filing, emphasizing that the amended provision did not apply....
April 18, 2024 Case Laws Income Tax

Levy of late fee u/s 234E for the delay in filing E-TDS return - the Appellate Tribunal referred to a judgment of the jurisdictional High Court which held that the levy.....
April 18, 2024 Case Laws Income Tax

Delay in filling appeal before the Tribunal - appeal is time-barred by 24 days - The assessee failed to respond to notices issued u/s 143(2)/142(1) for scrutiny......
April 18, 2024 Case Laws Income Tax

Levy of penalty u/s 270A - Excess exemption claimed on Gratuity u/s 10(10)(i) and Leave Encashment receipts u/s 10(10AA)(ii) - The Appellate Tribunal recognized the......
April 18, 2024 Case Laws Customs

Territorial jurisdiction of Court - Confiscation of gold - levy of penalty on the petitioner - The High Court assessed the jurisdictional aspect raised by the petitioner....
April 18, 2024 Case Laws Customs

Summons issued to attend the office of the DRI - seeking permission for presence of their advocate and videography of the Petitioner’s interrogation - The High court......
April 18, 2024 Case Laws Customs

Absolute Confiscation of gold recovered during the course of search - imposition of penalties - The tribunal concluded that the customs authorities failed to establish a....
April 18, 2024 Case Laws Customs

Town Seizure - Absolute confiscation of gold - imposition of penalties on the firm as well as on the appellants - The Tribunal found that the Revenue failed to provide......
April 18, 2024 Case Laws Customs

Classification of imported goods - amino acid powder - whey protein powder - The Tribunal supported the customs authority's classification of the goods under CTI......
April 18, 2024 Case Laws Customs

Multiple assessments in the same Bills of Entry - Finalization of provisional assessment - The Tribunal clarified that the Customs Act allows for reassessment before......
April 18, 2024 Case Laws Customs

Valuation of imported goods - Ethylene Vinyl Acetate [EVA] - The appellant declared it as 18%, but testing by CIPET revealed a higher content of 22.4%. Despite the......
April 18, 2024 Case Laws Customs

Revocation of Customs Broker License - The Tribunal examined each charge individually and found that the appellants were not directly involved in the mis-declaration by.....

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A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

N: Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024.

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

C: Mandatory additional qualifiers in import/export declarations in respe...

H: Extension for co-op societies to claim 80P deduction for delays in acc...

H: Mandated e-auction platform eBKray for liquidators to streamline asset...

F: GST ON OFFICE

F: Non issue of tax invoice by Registered GTA

F: Taxability of letting out commercial premises to registered person by ...

F: Free supply of machine for committed purchase of materials

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

C: Condonation of delay under clause (b) of sub-section (2) of section 11...

N: Seeks to bring in force provision of Various sections of Bihar Goods a...

A: LIMITATION TO INITIATE CORPORATE INSOLVENCY RESOLUTION PROCESS UNDER S...

A: Understanding the Importance of FSSAI Certificate Download for Food St...

A: NEW CHANGES IN INPUT TAX CREDIT

A: Orders signed by same officer in dual capacity not maintainable.

H: Accused granted bail in Rs. 8.90cr GST evasion case after depositing R...

H: Tax evasion allegations: GST fraud probe, parallel proceedings allowed.

H: Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessm...

H: High Court validates using Electronic Credit Ledger for pre-deposit pa...

H: Improper tax demand without fair hearing opportunity. Petitioner recti...

H: Breach of natural justice: Petitioner's defense rights violated, reply...

H: Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial...

H: Clerical error in GSTR-1 filing, rectification ordered; authorities to...

H: Non-speaking order on ITC mismatch and GST return discrepancies set as...

H: Unblocking ITC & revocation of GST registration suspension: Taxpayer's...

H: Tax Reassessment Validity: Harmony Between Joint Assistant Commissione...

H: Examining Income Tax Settlement Commission's wide powers and finality ...

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