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Highlights / Annotations / Catch Notes For May

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Showing 901 to 950 of 6674 Records

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May 3, 2024 Case Laws Income Tax

Validity of reopening of assessment - Approval of PCIT u/s 151 - The Tribunal acknowledged the Assessee's argument regarding the mechanical approval granted by the PCIT.....
May 3, 2024 Case Laws Income Tax

Addition u/s 69 - Payment to farmers and purchase of agriland - The Tribunal noted discrepancies in the AO's reasoning, particularly regarding the Assessee's capacity to....
May 3, 2024 Case Laws Income Tax

Denial of TDS credit - employer of the assessee has not deposited TDS after deducting the same from the salary paid to the assessee - Based on this precedent, the......
May 3, 2024 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) - disallowance made u/s. 35(2AB) - The Tribunal referred to the decision of the Hon’ble Supreme Court in the case of CIT vs. Reliance......
May 3, 2024 Case Laws Income Tax

Computation of deduction u/s 10AA - The Tribunal examined the details provided by the assessee regarding expenses incurred in foreign currency. It noted that the......
May 3, 2024 Case Laws Income Tax

Time limit to pass assessment u/s. 92CA(3) - Transfer pricing adjustments - After thorough consideration of the statutory provisions and legal arguments presented by......
May 3, 2024 Case Laws Income Tax

Addition u/s. 56(2)(viib) - transaction of sale of agricultural land - consideration as per the stamp value - The Tribunal admitted additional evidence provided by the......
May 3, 2024 Case Laws Income Tax

Addition u/s 68 OR 41(1) - unexplained cash credit - Cessation of liability - The appellant contested additions to their income, alleging bogus sundry creditors. Despite....
May 3, 2024 Case Laws Income Tax

Condonation of delay in filling appeal before CIT(A) - CIT(A) dismissing the appeal of the assessee in-limine - The Appellate Tribunal recognized the appellant's......
May 3, 2024 Case Laws Customs

Demand of custom duty and imposition of penalty - non payment of duty on slop/waste Oil of foreign origin - The Tribunal noted that the waste oil collected during......
May 3, 2024 Case Laws Customs

Import of Alkalised Cocoa Powder from Malaysia - Denied FTA benefit - The Tribunal observed that the benefit was denied solely based on the department's suspicion that......
May 3, 2024 Case Laws Customs

Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs Act, 1962 - Abetment in mis-declaration of goods and evasion of duty - The appellants were accused of being.....
May 3, 2024 Case Laws Customs

Misdeclaration in the quantity of goods imported - enhancement of the value - Transaction value - demand of duty - The tribunal noted the discrepancy in quantity but......
May 3, 2024 Case Laws Customs

Maintainability of appeal - non-prosecution of the case - matter adjourned beyond three times - Refund claim - The Tribunal observed that the appellant's repeated......
May 3, 2024 Case Laws Companies Law

Professional Misconduct by CA - Liability of the Engagement Partner (EP) with Audit Firm - The NFRA found that the auditors did not adequately report the non-recognition....
May 3, 2024 Case Laws Insolvency and Bankruptcy

Jurisdiction of NCLT - Constitution of its Benches - Competency of Member of the Tribunal to function as a Bench - The Court interprets Section 419(3) of the Companies......
May 3, 2024 Case Laws Insolvency and Bankruptcy

Admission of Section 7 application - Assignment Agreement - Proper stamping of the agreement - Existence of Debt and Default - Corporate Guarantee - The Appellate......
May 3, 2024 Case Laws Insolvency and Bankruptcy

Liquidation of corporate Debtor - Eligibility of the Appellant to submit the Resolution Plan under section 29 A of IBC - The tribunal upheld the declaration that the......
May 3, 2024 Case Laws Central Excise

Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,......
May 3, 2024 Case Laws VAT and Sales Tax

Recovery of dues by adjusting them against the refund amount - Delay in processing refund - In this case, the default notices were issued after the period within which......
May 3, 2024 Case Laws Indian Laws

Dishonour of Cheque - Vicarious liability of the Company Secretary - The CS was never a Director of the Accused Company - In-charge of the day-to-day affairs of the......
May 2, 2024 Case Laws GST

Levy of interest and penalty - transition of amount wrongly claimed as input tax credit under the CENVAT Credit Rules, 2004 - The court confirmed that the petitioner was....
May 2, 2024 Case Laws GST

Levy of penalty @200% - e-way bill which was generated by the appellant had expired and at the time when the vehicle was intercepted four days had lapsed - The High......
May 2, 2024 Case Laws GST

Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge......
May 2, 2024 Case Laws GST

Seeking cancellation of the GST registration - The case involved a petitioner seeking cancellation of their GST registration due to the closure of their business......
May 2, 2024 Case Laws Income Tax

Reference to Departmental valuation officer [DVO] without first rejecting the books of accounts - The Court reiterated the importance of rejecting the books of accounts.....
May 2, 2024 Case Laws Income Tax

Validity of reopening of assessment - Validity of grant the approval by the PCIT - relevancy of information reported by Insight portal - Despite the petitioner's......
May 2, 2024 Case Laws Income Tax

Validity of reopening of assessment - Petitioner received another notice u/s 148A(b) once again, alleging escapement of income - The High Court quashed and set aside the....
May 2, 2024 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - Transfer pricing adjustment - assessee advanced interest free loan to its AE - The Tribunal noted that the assessee had disclosed all......
May 2, 2024 Case Laws Income Tax

Disallowance of commission paid to foreign agents - The Tribunal upheld the disallowance of commission expenses to both domestic and non-resident companies due to the......
May 2, 2024 Case Laws Income Tax

Penalty u/s. 271(1)(c) - Referring to a precedent set by the Hon’ble Supreme Court in CIT vs. Suresh Chandra Mittal, the Tribunal emphasized that when an assessee......
May 2, 2024 Case Laws Income Tax

Deduction u/s 80IA(4) - Disallowance of project facility expenses - Revenue expenses or Capital expenditure - Appellant was engaged in infrastructure development and......
May 2, 2024 Case Laws Income Tax

LTCG - deduction u/s 54 denied - Despite the assessee's claim of having constructed a residential property within the specified timeframe, a physical inspection revealed....
May 2, 2024 Case Laws Income Tax

Validity of assessment framed u/s 143(3) by Non- jurisdictional ITO - Jurisdiction of AO based on income threshold / monetary limits as per the return of income - The......
May 2, 2024 Case Laws Income Tax

Addition u/s 69A - cash loans given by the assessee as unexplained - decoding of the entries in the seized materials - The tribunal found that the assessing officer's......
May 2, 2024 Case Laws Income Tax

Addition u/s 68 in the hands of partnership firm - capital introduced by five partners, which in turn was out of the loan advanced - The Appellate Tribunal (AT) examined....
May 2, 2024 Case Laws Income Tax

TDS u/s 194H - non deduction of TDS commission paid to Primary Agriculture Co-operative Society (PACS) The Tribunal analyzed guidelines issued by the State Government......
May 2, 2024 Case Laws Income Tax

Interest u/s. 244A - interest on unpaid interest - refund awarded in the rectification order u/s. 154 - The appellant contested the decision of the Commissioner of......
May 2, 2024 Case Laws Income Tax

Rental income earned on immovable properties owned by his family members - Benami Owner - The Revenue's case relied primarily on a CBI report, which was subsequently......
May 2, 2024 Case Laws Benami Property

Benami Property Transactions - Real/original owner - provisional attachment order issued u/s 24(3) of the Benami Transactions Act, 1988 - The High Court found in favor......
May 2, 2024 Case Laws Customs

Seeking grant of permission to export of rice - Ban on export of non-basmati white rice - Non-fulfilment of the conditions entitling it to an exemption - The High Court.....
May 2, 2024 Case Laws Customs

Safeguard duty levied on the import of solar cells and modules - Validity of levy during the period when the injunction from the High Court of Orissa was active -......
May 2, 2024 Case Laws Customs

Release of duty drawback and a rebate under Rebate of State and Center Taxes and Levies (ROSCTL) - 13 shipping bills uploaded on the respondent's (DGFT's) online portal,....
May 2, 2024 Case Laws Customs

Imposition of Penalties u/s 112(a) & (b) and 114AA - Each appellant denied direct involvement or knowledge of the illegal activities, claiming to have played different......
May 2, 2024 Case Laws Customs

Benefit of reduced penalty of 15% u/s 28(5) - Delay in payment of penalty due to Public Holiday - The appellant voluntarily paid the differential BCD and interest upon......
May 2, 2024 Case Laws Customs

Levy of penalty and Revocation of Courier license - Allegation of abetting in mis-declaration of value of imported goods - Importation of mobile parts - The Tribunal......
May 2, 2024 Case Laws Customs

Levy of penalty for abetting in mis-declaration of imported goods - Revocation of Courier License - The tribunal ruled that penalty under this section could only be......
May 2, 2024 Case Laws Customs

Levy of maximum Penalty - Delay in submitting the documents for finalization of the Bills of Entry - The Department sought to increase the penalty from Rs. 20,000/- to......
May 2, 2024 Case Laws Companies Law

Professional Misconduct by CA - Liability of the Engagement Partner (EP) with Audit Firm - The NFRA refuted the firm’s claims that only the EP was accountable,......
May 2, 2024 Case Laws Service Tax

Refund in cash in respect of certain amount of service tax - The appellant contends that they are entitled to refund under Section 142(3) of the CGST Act 2017, despite......

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F: Export Return

H: Mandatory declaration of coal quality specs for imports from Dec 15, 2...

H: Manual filing of monthly import statement allowed temporarily before m...

H: CBIC clarifies concessional duty rules for mobile phone parts imports ...

H: FCRA associations can now file multiple applications to update office ...

H: NGOs face permit denials for foreign funds due to legal violations, fu...

H: Delayed filing of forms for tax rate option condoned under genuine har...

H: New norms: Non-payment due to technical reasons won't be treated as de...

C: Business Continuity for Interoperable Segments of Stock Exchanges

H: Extension of GSTR-3B filing deadline till 30th Nov 2024 for Manipur ta...

H: Govt exempts income tax on asset transfer between NLC India Ltd & NLC ...

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

H: Rules on administrative setup of GST appellate tribunals across India.

H: New Import Policy Changes Streamline Items like Aviation Fuel, Drugs, ...

H: Amended tax notification empowers Additional/Joint Commissioners to de...

H: New Inland Container Depot in Dhanakya, Rajasthan authorized for impor...

H: Foreign Currency Accounts: 'Startup' definition aligned with govt noti...

H: Forms for appeals against withdrawal of tax exemptions for funds to be...

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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