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Highlights / Annotations / Catch Notes For April of 2024

Home Highlights April April 2024 Year 2024

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Showing 651 to 700 of 760 Records

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April 4, 2024 Case Laws GST

Exemption from GST - Scope of the Term "Applicant" for seeking advance Ruling - The case involved a government authority seeking a ruling on the applicability of GST......
April 4, 2024 Case Laws Income Tax

TP Adjustment - Addition of international transaction related to the demerger - The High court identified a jurisdictional overreach by the AO, who made an adjustment......
April 4, 2024 Case Laws Income Tax

Validity of reassessment proceedings - non-service of notice u/s 148A(b) through e-mail - Denial of principle of natural justice - The High Court examined the evidence......
April 4, 2024 Case Laws Income Tax

Validity of reopening order passed without dealing with assessee's submission - The Income Tax Appellate Tribunal (ITAT) had previously ruled in favor of the petitioner.....
April 4, 2024 Case Laws Income Tax

Jurisdiction to entertain petitioner’s Revision application u/s 264 - The Court referenced Section 143(1)(A) and Section 120 of the Income Tax Act, emphasizing that CPC.....
April 4, 2024 Case Laws Income Tax

TP Adjustment - comparable selection - The High Court upheld the ITAT's decision, emphasizing the principle of comparing entities with similar characteristics. It......
April 4, 2024 Case Laws Income Tax

Penalty levied u/s 271DA - The Addl. CIT observed that the assessee had violated Section 269ST by splitting invoices for cash receipts of Rs. 2,00,000 or more from a......
April 4, 2024 Case Laws Income Tax

Revision u/s 263 - The PCIT primarily questioned the claim of deduction under Section 80IC and criticized the AO for allegedly not conducting a thorough examination......
April 4, 2024 Case Laws Income Tax

Addition u/s 68 - disclosure made by the assessee on the basis of documents impounded during the course of survey proceedings - The Tribunal deleted the addition holding....
April 4, 2024 Case Laws Income Tax

Penalty u/s 270A - AO has disallowed the assessee’s claim of deduction u/s 24 and Chapter-VIA deduction as false claims - The appellant contested the penalty on various.....
April 4, 2024 Case Laws Income Tax

Validity of assessment order passed u/s 153C - Third Member Order - addition u/s 69A r.w.s. 115BBE - cash deposited in various bank accounts post demonetization - search....
April 4, 2024 Case Laws Income Tax

Addition u/s. 69A - unexplained cash deposits in the bank account - The Tribunal found the explanation provided by the assessee regarding the sale consideration for real....
April 4, 2024 Case Laws Income Tax

Deduction claimed u/sec. 80P(2)(a)(i) - interest income from the investments made in co-operative/scheduled bank(s) - The Tribunal observed that despite the insertion of....
April 4, 2024 Case Laws Income Tax

Revision u/s 263 - assessment of trust - donations given out of accumulated funds u/s. 11(2) of the Act of earlier previous years - The Tribunal noted the argument that.....
April 4, 2024 Case Laws Income Tax

Disallowance as per order u/s 144C - default in filling of form 35A - The appellant filed a corrected Form No. 35A. The Tribunal ruled that this correction did not......
April 4, 2024 Case Laws Income Tax

Penalty u/s. 271(1)(c) - validity of show cause notice issued - The ITAT emphasized the legal necessity for the AO to clearly specify the nature of the default—whether......
April 4, 2024 Case Laws Income Tax

Additions towards the alleged unaccounted sales - The AT noted that the addition had been deleted by the ld. CIT(A), and since there was no appeal from the Revenue, this....
April 4, 2024 Case Laws Customs

Levy of penalty on the Director of the Company - Valuation of imported goods - import of luxury vehicles by misusing the Transfer of Residence (TR) Scheme - The Tribunal....
April 4, 2024 Case Laws Customs

Levy of penalty u/s 114(iii) and 114AA of the Customs Act, 1962 on Customs House Agent (CHA) - Misuse of signature by an employee of the CHA - attempt to avail......
April 4, 2024 Case Laws Customs

Levy of redemption fine and penalty - valuation of imported goods - brass scrap - The appellate tribunal noted the absence of a market survey conducted by the......
April 4, 2024 Case Laws Customs

Benefit of concessional rate of Customs duty benefit on the basis of county of Origin Certificate - Malaysian Origin goods - The Tribunal examined the provisions of......
April 4, 2024 Case Laws Customs

Authenticity of the country of origin certificate - concessional rate of duty - The Tribunal observed that while the appellant produced COOs issued by the Malaysian......
April 4, 2024 Case Laws Companies Law

Oppression and Mismanagement - Deletion of names of Respondent No. 4 to 8 and 13 from the array of the Respondents - Section 241, 242 and 243 of Companies Act - The......
April 4, 2024 Case Laws Companies Law

Recovery of premium dues, interest, default interest, penal interest, interest overdue etc. - priority of charges - The tribunal analyzes the relevant clauses of the......
April 4, 2024 Case Laws Insolvency and Bankruptcy

Seeking restoration of petition, which was dismissed for non prosecution - The appellate tribunal acknowledges the assignment agreement between Bank of Baroda and the......
April 4, 2024 Case Laws Insolvency and Bankruptcy

Admission of section 7 application - financial debt or not - The Tribunal affirmed that the disbursal of ₹5 crores to the corporate debtor by the financial......
April 4, 2024 Case Laws Money Laundering

Money Laundering - seeking grant of bail - offence of fraud and forgery of valuable securities, etc. - twin conditions u/s 45 of PMLA satisfied or not - The High Court......
April 4, 2024 Case Laws Money Laundering

Money Laundering - illegal mining of granite, causing damages to human life and properties using explosives - scheduled offences - The High Court clarified that the......
April 4, 2024 Case Laws Money Laundering

Money Laundering - proceeds of crime - Provisional attachment of properties - Interest of Depositors - The High court recognized the primary aim of the APPDFE Act to......
April 4, 2024 Case Laws Money Laundering

Seeking grant of bail - Money Laundering - The Court observed that the applicant held directorial positions in companies allegedly involved in fraudulent activities. The....
April 4, 2024 Case Laws Service Tax

Levy of service tax - Nature of amount - Deduction from the export price - Deductions towards Bonus, Inspection charges and recycling compensation - The Tribunal......
April 4, 2024 Case Laws Service Tax

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such......
April 4, 2024 Case Laws Central Excise

Refund of countervailing duty - exit from the status of 100% EOU under the STPI Scheme - denial on the ground that the duty paid on de-bonded goods are IT infrastructure....
April 4, 2024 Case Laws Central Excise

Refund of CENVAT Credit of ADE(TTA) as per Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - The tribunal noted that the provisions of Rule 11(3)......
April 4, 2024 Case Laws Indian Laws

Constitutional power of the Central Government over State - The imposition of a Net Borrowing Ceiling on the state - The inclusion of State-Owned Enterprises in the......
April 3, 2024 Case Laws GST

Validity of Order for Demand Notice - The case involved a dispute over Input Tax Credit (ITC) availed by the petitioner for purchases made from a supplier who failed to.....
April 3, 2024 Case Laws GST

Seeking revocation of the Cancellation of the GST registration retrospectively - petitioner not found functioning from the given address - The High Court examined the......
April 3, 2024 Case Laws GST

Principles of natural justice - decision was not taken by same members of AAR who have heard the case - Taxability - club and association services - principle of......
April 3, 2024 Case Laws GST

Exemption from GST - Pure services or not - supply of service for turpentine treatment - The MOU provided by the applicant indicates the provision of security guards to.....
April 3, 2024 Case Laws GST

Supply or not - future contracts - works contract services - pure services or not - supply related to the business of pumping stations and reservoirs - The Authority......
April 3, 2024 Case Laws Income Tax

Validity of Income Tax Settlement order - additions made with respect to the infusion of share capital and the denial of benefit of deductions u/s 80IC - second round of....
April 3, 2024 Case Laws Income Tax

Validity of reassessment proceedings - scope of new regime u/s 148A - The High Court found that the respondents misinterpreted the Supreme Court's directive in Union of.....
April 3, 2024 Case Laws Income Tax

Denial of registration u/s 12AB - filing Form-10A in wrong section code - The High Court noted that the petitioner had indeed furnished the required information......
April 3, 2024 Case Laws Income Tax

Delay in issuing Refund under Direct Tax Vivad Se Vishwas Scheme 2020 - interest on delayed refund - Despite the issuance of Form No. 5, the refunds for the Assessment......
April 3, 2024 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) - The AO had disallowed the interest claimed by the assessee on advances made to its Director, citing a lack of nexus between the....
April 3, 2024 Case Laws Income Tax

Exemption u/s 11 - benefit denied on delay in filling the audit report - The Appellate Tribunal acknowledged the delay in filing Form 10B but noted that the issue of......
April 3, 2024 Case Laws Income Tax

Estimation of income - Excess stock found during the survey operation - The ITAT highlighted that only the profit element embedded in such purchases should be added to......
April 3, 2024 Case Laws Income Tax

Condonation of delay - delay of 1607 days in filing the appeal by the assessee before ITAT - The Tribunal acknowledged the significant delay but emphasized that the......
April 3, 2024 Case Laws Income Tax

Time limit to file application u/s 80G(5) - assessment of trust - The tribunal interpreted the provisions in light of the Budget Speech of the Hon’ble Finance Minister......
April 3, 2024 Case Laws Income Tax

Taxability in India of receipts of foreign AEs - Fee for Technical Services (FTS) - Master Service Agreement relied upon - The Tribunal extensively reviewed the MSA,......

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Latest Circulars

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

F: Stock damaged in recent floods

F: GST on Solar Plant

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 ...

F: Transfer of ITC without filing ITC-02

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

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

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

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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