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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 5801 to 5850 of 9427 Records

1 ....113 114 115 116117118 119 120 121........ 189

May 16, 2024 Case Laws GST

Penalty order - Part-B of the e-way bill was not filled up - intent to evade tax - The High court, referencing a previous judgment, ruled that such technical errors, in.....
May 16, 2024 Case Laws Income Tax

Violation of the provisions of Sections 269SS and 269T - scope of the term "loan" and "deposit" - Penalty u/s 271D and 271E - amount received on account of share......
May 16, 2024 Case Laws Income Tax

Addition u/s 69 - Cash/credit deposit in the bank account - Assessment u/s 44AD - The ITAT supported the FAA’s enhancement of the addition. The assessee's failure to......
May 16, 2024 Case Laws Income Tax

Validity of ex-parte assessment order u/s. 144 r.w.s. 147 - Delay in filing the appeal before the CIT(A) - The ITAT Mumbai allowed the appeal filed by the assessee,......
May 16, 2024 Case Laws Customs

Entitlement to interest on the delayed refund of pre-deposit - Rate of interest - seizure of cash - The court ruled in favor of the appellant, emphasizing that judicial.....
May 16, 2024 Case Laws Companies Law

Willful Defaulters - The Calcutta High Court, in its judgement, set aside and quashed the decisions of both the First Committee and the Review Committee (RC) declaring......
May 16, 2024 Case Laws Income Tax

Condonation of delay in filing income tax return (ITR) - Rejection of application made u/s 119(2)(b) - The High court found that the PCIT's order lacked reasoning and......
May 16, 2024 Case Laws Income Tax

Addition u/s 68 - Creditworthiness of the Loan Lender - Genuineness of the Transaction - The Tribunal set aside the matter to the AO for a thorough examination of the......
May 16, 2024 Case Laws Customs

Jurisdiction of Preventive officer to initiate any proceeding including proceeding u/s 110(1) - Show Cause Notice for seized goods - The High Court determined that the......
May 16, 2024 Case Laws Indian Laws

Special Package of Incentives - Imposition of cap on the total IPA allowable in respect of a unit based on Fixed Capital Investment - The Court held that the special......
May 16, 2024 Case Laws Indian Laws

Dishonour of Cheque - requirement to deposit a minimum of 20% of the fine or compensation - speedy disposal of cases - The High Court found that the appellate court......
May 16, 2024 Case Laws GST

Demand of interest u/s 50 - default in filing the Return - The High court acknowledged that while the liability to pay interest is automatic, the quantification cannot......
May 16, 2024 Case Laws Income Tax

Stay of demand - direction as called upon the writ petitioner to make a pre-deposit of 20% - The Delhi High Court dismissed the writ petition challenging the ITAT's......
May 16, 2024 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit received - onus to prove - share capital/premium received by the appellant - The Tribunal (ITAT) found that the assessee failed....
May 16, 2024 Case Laws Income Tax

Revision u/s 263 - order framed u/s 153A - The Tribunal (ITAT) held that, the assessment orders approved u/s 153D cannot be revised u/s 263 without first revising the......
May 16, 2024 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - TDS was not deducted on the interest paid - The Tribunal (ITAT) upheld the deletion of the disallowance by the CIT(A), ruling that the......
May 16, 2024 Case Laws Customs

Seizure of gold of foreign origin, silver granules and Indian currency notes - The High Court overturned the CESTAT's decision, emphasizing that: The statements made by.....
May 16, 2024 Case Laws Companies Law

Oppression and mismanagement - reduction in shareholding - illegal transfer and allotment of shares - The NCLAT observed that, the appellants did not fully comply with......
May 16, 2024 Case Laws Insolvency and Bankruptcy

CIRP - waterfall mechanism - extinguishment of demand of the State Tax Authorities - The Patna High Court ruled in favor of the petitioner, holding that the tax demands.....
May 16, 2024 Case Laws Insolvency and Bankruptcy

Imitation of CIRP - Admissibility of Intervention Petition - Homebuyers - Several intervention petitions were filed by unit holders in the project, seeking to dismiss......
May 16, 2024 Case Laws Insolvency and Bankruptcy

Rejection of section 9 application - Initiation of CIRP - prior dispute in relation to existence of debt or not - The Appellate Tribunal (NCLAT) noted that the Mandate......
May 16, 2024 Case Laws Money Laundering

Money Laundering - Validity of seizures, freezing, orders and of the consequential actions - The High Court found that the ED had followed the procedural requirements......
May 16, 2024 Case Laws Money Laundering

Seeking grant of bail - Money Laundering - The case revolves around multiple FIRs implicating the firm M/s. Vikas Construction and related entities. Despite the......
May 16, 2024 Case Laws Service Tax

Intermediary services or not - place of provision of services - freight margin recovered by the noticee from their customers - The Tribunal (CESTAT) concluded that the......
May 16, 2024 Case Laws VAT and Sales Tax

Violation of principles of natural justice - Reliance on the Enquiry Reports - The court highlighted that the petitioner was given multiple opportunities to respond to......
May 16, 2024 Case Laws VAT and Sales Tax

Levy of penalty - discrepancy in turnover - requirement of adding gross profit and freight charges to the purchase value - The Madras High Court concluded that the levy.....
May 15, 2024 Case Laws GST

The Allahabad High Court addressed the denial of a personal hearing in a tax assessment case, emphasizing the mandatory nature of such hearings u/s 75(4) of the U.P. GST....
May 15, 2024 Case Laws GST

Levy of penalty u/s 129(3) subsequent to the search and seizure action - In light of the judicial interpretations, the High Court found the penalty proceedings initiated....
May 15, 2024 Case Laws GST

Rejection of refund claim - The notices issued in this case were found to be vague and did not provide any substantial reasons for the proposed rejection, thus violating....
May 15, 2024 Case Laws GST

Re-Determination of refund and interest thereon - Subsequent to the direction of the High Court, revised assessment order was passed, refund and interest amount was......
May 15, 2024 Case Laws GST

Cancellation of GST registration of the petitioner - service of SCN - The High court found discrepancies in the record regarding the petitioner's participation and noted....
May 15, 2024 Case Laws Income Tax

Validity of Ex-parte assessment order passed u/s 144B - The High Court acknowledged the petitioner's arguments and found gross violations of essential principles of......
May 15, 2024 Case Laws Income Tax

Addition u/s 68 - shares of the assessee companies issued at huge premiums - The Calcutta High Court upheld the Tribunal's decision, rejecting the appeal filed by the......
May 15, 2024 Case Laws Income Tax

Validity of search and seizure u/s 132 - The Bombay High Court quashed the search and seizure actions conducted by the Income Tax Department u/s 132 of the Income Tax......
May 15, 2024 Case Laws Income Tax

Power of CIT to cancel or withdraw registration invoking Section 12AA(3) - The High Court dismissed the appeals filed by the Revenue and upheld the ITAT's orders......
May 15, 2024 Case Laws Income Tax

Review petition - Validity of reopening of assessment - The High Court dismissed the review petitions seeking to challenge a common order dated 04.11.2022, which set......
May 15, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - The High Court dismissed the appeal filed by the revenue, affirming the decision of the Income Tax Appellate Tribunal (ITAT) that......
May 15, 2024 Case Laws Income Tax

Demand of additional tax on simple processing of income - Applicability of provision of Section 143(1A) where assessment may have been completed u/s 143(3) - The High......
May 15, 2024 Case Laws Income Tax

Special audit u/s 142(2A) - Complexity and Volume of Transactions - Reasonable Opportunity to be Heard - Despite recognizing a breach of natural justice due to the......
May 15, 2024 Case Laws Income Tax

Interest payable to petitioner u/s 244A - Failure on the part of AO to comply with the decisions / principles given by the ITAT and High Court - The Court emphasized......
May 15, 2024 Case Laws Income Tax

Rejection of Application for Final Approval u/s 80G(5)(iii) - The Tribunal observed that the CBDT Circular extending the date for final applications did not apply to......
May 15, 2024 Case Laws Income Tax

LTCG - deduction u/s 54 new residential premises - Relevance of date of possession or date of agreement - Regarding the determination of the date of acquisition for the.....
May 15, 2024 Case Laws Income Tax

Correct head of income - transactions of dealing in shares - The Appellate Tribunal upheld the Commissioner of Income-tax (Appeals)'s decision regarding two key issues......
May 15, 2024 Case Laws Income Tax

Nature of land sold - agricultural land - distance between two physical points on the surface of earth from local limits of the Municipality - Distance Measurement - The....
May 15, 2024 Case Laws Income Tax

Addition made u/s 68 - Bogus LTCG - unexplained cash credits - suspicious transactions in shares - penny stock - The Tribunal ultimately upheld the AO's decision to......
May 15, 2024 Case Laws Income Tax

The tribunal affirmed the decision of the CIT(A) to admit additional evidence under Rule 46A, leading to the deletion of disallowance on depreciation claims.......
May 15, 2024 Case Laws Income Tax

LTCG - deduction u/s 54F - as pursuant to the JDA, assessee had received multiple residential units and not a single residential unit - The Tribunal observed that prior.....
May 15, 2024 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) - Advance given to Individual for purchase of property - The CIT(A) found that the advance was for purchasing a property intended....
May 15, 2024 Case Laws Income Tax

Income taxable in India - payments received from its India customers on account of Centralized Services - Fee for Technical Services - Fee for included services - The......
May 15, 2024 Case Laws Income Tax

Nature of land sold - Gain earned on sale of land/acquisition - the Tribunal held that since the land was rural agricultural land compulsorily acquired by the......

1 ....113 114 115 116117118 119 120 121........ 189

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H: Penalty on concealment deleted due to lack of evidence of deliberate u...

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H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

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

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 ...

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