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Showing 851 to 900 of 6674 Records

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May 4, 2024 Case Laws GST

Classification of the mixed spices - classification accepted under the heading 09109100 of the GST Tariff - The High Court finds merit in the petitioner's argument and......
May 4, 2024 Case Laws GST

Imposition of GST on vouchers - The petitioner, involved in managing corporate reward programs, contested an assessment order imposing GST on vouchers they dealt with.......
May 4, 2024 Case Laws GST

Validity of assessment order - The High Court opined that the challenge to the assessment order did not warrant interference under Article 226 of the Constitution of......
May 4, 2024 Case Laws GST

Refund claim - determination of the turn over for the purpose of refund - After considering the submissions, the High Court found merit in the petitioner's argument that....
May 4, 2024 Case Laws GST

Grant of Regular Bail - In a case where the State sought to challenge the grant of regular bail to the respondent-accused, the High Court of Gujarat considered the......
May 4, 2024 Case Laws GST

Delay in filing the appeal - Time Limitation - petition delayed for almost one year - extension of period for filing a delayed appeal - The Court held that when a......
May 4, 2024 Case Laws GST

Cancellation of GST registration of the petitioner - The High Court examined the discrepancy between the grounds cited in the show cause notice and those in the......
May 4, 2024 Case Laws GST

Availing and utilization of Input Tax Credit - The applicant had initially opted to pay GST at a lower rate without availing full ITC on goods and services used in their....
May 4, 2024 Case Laws Income Tax

Addition u/s 68 - unexplained share application money - genuineness and creditworthiness of the share capital subscription challenged - ITAT deleted addition - The Delhi....
May 4, 2024 Case Laws Income Tax

Validity of reopening of assessment - The High Court notes that certain incomes were raised for the first time in the impugned order, without prior mention. Despite......
May 4, 2024 Case Laws Income Tax

Condonation of delay of 1085 days in filing the appeal u/s 260-A - Revenue's appeal - The court found that the appellant failed to provide a valid explanation for the......
May 4, 2024 Case Laws Income Tax

TDS u/s 194H - assessee is a cellular mobile service providers - Aligning with the Supreme Court's judgment, the Gujarat High Court ruled in favor of the appellant,......
May 4, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - The High Court noted that the issue of disallowance under Section 14A of the Act had been thoroughly examined during the original......
May 4, 2024 Case Laws Income Tax

Validity of reopening of assessment - The High Court found that the Assessing Officer issued the notice based on the survey action on Jammu & Kashmir Bank, conducted......
May 4, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - Reasons to believe - The High Court examined the submissions and found that the notice for reopening the assessment lacked jurisdiction....
May 4, 2024 Case Laws Income Tax

Rectification application u/s 254 - Tribunal not followed the decision on the identical facts by the Coordinate Bench which is confirmed by this Court - The Court......
May 4, 2024 Case Laws Income Tax

Reopening of assessment against entity ceased to exist/amalgamating entity - The court observed that the Revenue had not considered the income tax return filed by the......
May 4, 2024 Case Laws Income Tax

Capital gain arising on transfer of land - STCG arising out of the transfer of non-agricultural land - real owner - The appellant asserts that the land was purchased on.....
May 4, 2024 Case Laws Income Tax

Grant of approval u/s 80G(5) - Delay in filing From No. 10AB for approval - final approval to be filled within a period of six months from date of grant of provisional......
May 4, 2024 Case Laws Income Tax

Deduction u/s.80IA(4)(i) - assessee business is in the nature of work contract - The Tribunal engaged in a thorough analysis to determine whether the assessee acted as a....
May 4, 2024 Case Laws Customs

Jurisdiction of the Tribunal to entertain the appeal related to duty drawback - confiscation of goods - The High Court referred to a precedent where it was held that an.....
May 4, 2024 Case Laws Customs

Seeking release of the original bill of lading and release of the cargo - Imports of the shipment of Soda Ash Dense (Grade-A) - Payment of the requisite duty - The High.....
May 4, 2024 Case Laws Customs

Power of High Court to entertain writ petition - alternative efficacious remedy u/s 129A - The court decided not to entertain the petitions on the basis of the......
May 4, 2024 Case Laws Customs

Valuation - Assessable value of import vessel - Revised Price - Initially, a Memorandum of Agreement (MOA) was entered into with a declared Light Displacement Tonnage......
May 4, 2024 Case Laws Central Excise

Territorial jurisdiction to Grant Refund - The Appellate Tribunal found that the factory of the appellant was situated in Ghaziabad, thus the territorial jurisdiction......
May 4, 2024 Case Laws Insolvency and Bankruptcy

Reconsideration of Resolution plan - The petitioners/appellants seek an order directing the respondents to place an amount equivalent to the difference between their......
May 4, 2024 Case Laws Insolvency and Bankruptcy

Maintainability of application u/s 7 - time limitation - The Appellate Tribunal referenced recent Supreme Court judgments, affirming that a liability arising from a......
May 4, 2024 Case Laws Money Laundering

Money Laundering - scheduled offences - predicate offence - The High Court confirmed that the offense under Section 3 of the PMLA depends on the existence of proceeds......
May 4, 2024 Case Laws Service Tax

Non-payment of service tax - aviation services - The Tribunal acknowledged that the appellant's Delhi unit had discharged its service tax liability for chartering......
May 4, 2024 Case Laws Service Tax

Exemption from Service Tax - Road construction services in private commercial premises - The Tribunal analyzed the wording of Notification No. 24/2009 and its......
May 4, 2024 Case Laws Central Excise

Refund of Cenvat credit availed on Education Cess and Higher Secondary Education Cess carried forward as on the appointed day i.e. 30.06.2017 in terms of Section 142(3).....
May 4, 2024 Case Laws Central Excise

Refund claim - Reduction in price subsequently resulting in payment of duty in excess - Can refund be claimed without opting of provisional assessment? - Time limitation....
May 4, 2024 Case Laws Central Excise

Refund of CVD/SAD paid - Unable to avail and utilize the credit of CVD/SAD paid by them as payment was made on 30.09.2020 when no provision exist in GST regime to avail.....
May 4, 2024 Case Laws VAT and Sales Tax

Attachment by the sales tax authorities over an apartment in Mumbai - priority of charges - The High Court concludes that the petitioner, as the auction purchaser, holds....
May 4, 2024 Case Laws Indian Laws

Dishonour of Cheque - insufficient funds - discharge of legal liability - A scenarios involving financial transactions with potentially fraudulent undertones - The High.....
May 3, 2024 Case Laws GST

Levy of maximum penalty - penalty imposed on the basis of technical error - non downloading of E-way Bill-01 - The Allahabad High Court reviewed the matter and set aside....
May 3, 2024 Case Laws GST

Benefit of exemption from GST - educational institution or not - The court scrutinized the applicability of GST on four categories of services: (a) Conduct of entrance......
May 3, 2024 Case Laws GST

Validity of assessment order - non-speaking assessment order - non-application of mind - violation of principles of natural justice - reversal of ITC - The petitioner......
May 3, 2024 Case Laws GST

Maintainability of appeal - appeal dismissed at the admission stage on the ground that it was barred by limitation and beyond the condonable statutory period - The court....
May 3, 2024 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - The High Court analyzed the Supreme Court's decision in Ashish Agarwal and concluded that it did not mandate the reopening.....
May 3, 2024 Case Laws Income Tax

Reopening of assessment - reason to believe - The Court evaluates the concept of "true and full disclosure" as mandated by Section 147, considering relevant legal......
May 3, 2024 Case Laws Income Tax

Reopening of assessment - reasons for re-opening within or beyond 4 years - reasons to believe - The court specifically pointed out that the information used from the......
May 3, 2024 Case Laws Income Tax

Validity of Re-assessment proceedings u/s 147 - Earlier the notice for Assessment u/s 153A/C was issued - denying deduction u/s 80IB - The High Court observed that the......
May 3, 2024 Case Laws Income Tax

Rectification of mistake u/s 154 - tax paid on more than one occasion, and claims its refund u/s 154 - The High Court referred to Article 265 of the Constitution of......
May 3, 2024 Case Laws Income Tax

Validity of Assessment Order u/s 143(3) once the Resolution Plan is approved under the Code - CIRP proceedings under IBC - The resolution plan approved by the NCLT is......
May 3, 2024 Case Laws Income Tax

TDS u/s 194I - Transit Rent payable by the developer/ builder as Hardship Allowance / Rehabilitation Allowance / Displacement Allowance - Hardship due to dispossession -....
May 3, 2024 Case Laws Income Tax

Validity of assessment made u/s 147 instead of u/s. 153C - Addition as unexplained cash credit u/s. 68 - Upon examination, the ITAT Delhi found that the seized material,....
May 3, 2024 Case Laws Income Tax

Income deemed to accrue or arise in India - FTS/FIS - receipts pertaining to supply of software (including AMC services) - The tribunal confirmed that software licensing....
May 3, 2024 Case Laws Income Tax

Disallowance of raw material consumption - rejection of the books of account - The Appellate Tribunal finds that the AO's ad hoc disallowance without specific reasons......
May 3, 2024 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - no proper recording of satisfaction by the AO for rejecting the suomoto disallowance made by the Assessee - The Tribunal found that in......

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H: Taxpayers can utilize GST input tax credit for pre-deposit appeals.

H: ITC time limit in GST causing double taxation and arbitrarily denying ...

H: Validity of notices against non-existent entities post-amalgamation un...

H: Petitioner's GST registration cancelled for fake invoices, business cl...

H: Food supply to hospitals not exempt, catering service to pay GST.

H: Dredging natural waterbody for flood control, water supply & eco-touri...

H: Cash deposits during demonetization, scrap sale, audit report scrutini...

H: Directors of public companies protected from tax recovery for company ...

H: Income Tax authority's surprise check leads to reassessment notice bas...

H: Additional income offer doesn't attract penalty; Mere cash deposit isn...

H: Indian employee's short Indonesia stint income tax-exempt as non-resident.

H: Correct application of tax laws on accommodation entries: Profit eleme...

H: Tax penalty time limit missed by Revenue despite valid notice from Ass...

H: Property purchase loan interest deductible from capital gains before 2...

H: Portion of expenses disallowed due to lack of evidence, deemed reasona...

F: Export Return

C: Business Continuity for Interoperable Segments of Stock Exchanges

N: Transactions not regarded as transfer. - Central Government notifies t...

F: Interest u/s 50 of CGST Act 2017

F: Late fee or penalty if GSTR 9 not filed

F: Consolidated SCN and Order

A: TYPES OF CUSTOMS DUTY IN INDIA

N: Extension of due date for filing of return in FORM GSTR-3B for the mon...

F: Stock damaged in recent floods

A: Is the Government Waging War on the Gaming Industry with Direct Taxes?

A: Date of online filing of appeal be considered as date of filing GST ap...

A: Documents Required to Register a Pvt. Ltd. Company in India

A: State GST Department not empowered to initiate proceedings when Centra...

N: Appointment of Adjudicating Authorities u/n CGST Act and IGST Act.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

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