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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 6051 to 6100 of 9427 Records

1 ....118 119 120 121122123 124 125 126........ 189

May 8, 2024 Case Laws GST

Exemption from GST - Hostel accommodation - residential dwelling for use as residence services or not - The AAR found that the hostel did not qualify as a "residential......
May 8, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - The High Court noted that the extended period of six years for reassessment could only be invoked under specific circumstances, one of.....
May 8, 2024 Case Laws Income Tax

Set-off of losses against income from other sources u/s 70 - Applicability of provision of section 10B - petitioner had the status of EOU for a period of 5 years - The......
May 8, 2024 Case Laws Income Tax

Addition u/s 68 - unexplained gifts received from family members - The Appellate Tribunal found that the assessee had provided sufficient evidence to establish the......
May 8, 2024 Case Laws Income Tax

Rectification u/s 154 - The Assessee filed a rectification application, which was dismissed by the CIT(A) based on the assumption of Tribunal's adjudication on the issue....
May 8, 2024 Case Laws Income Tax

Nature of receipt - Profits in lieu of salary or capital receipt - Receipt on termination of employment - Taxability u/s 17(3)(iii) - The Tribunal considered precedents.....
May 8, 2024 Case Laws Income Tax

Rejection of the application for final approval u/s. 80G on technical grounds - Period of limitation - The Tribunal examined various precedents and CBDT circulars to......
May 8, 2024 Case Laws Income Tax

Taxability of income in India - Proof of residence - assessee is a non-resident corporate entity incorporated under laws of Mauritius - The Tribunal held that the......
May 8, 2024 Case Laws Income Tax

Validity of unsigned order - Final assessment order not signed by the AO - DR submitted that the additions made in the draft assessment order and the final assessment......
May 8, 2024 Case Laws Income Tax

Validity of reopening of assessment - no approval was taken U/s 151 - The tribunal found that the notice issued under section 148/143(3) lacked proper approval under......
May 8, 2024 Case Laws Benami Property

Benami transaction - possession of a significant amount of cash - Validity of summoning order - The High Court found merit in the applicant's arguments, emphasizing the.....
May 8, 2024 Case Laws Customs

Revocation of ADD imposed on Purified Terephthalic Acid (PTA) - Absence of any recommendation by the Designated Authority (DA) - Sunset review - exported from the......
May 8, 2024 Case Laws Insolvency and Bankruptcy

Admissibility of CIRP u/s 9 of the IBC - The Appellate Tribunal found that there was sufficient evidence to support the admission of CIRP proceedings. The Respondent had....
May 8, 2024 Case Laws Service Tax

Levy of service tax - Employees were deputed to the assessee - receiving services from the overseas company FFECJ through Dispatch Agreement and Secondment Agreement in.....
May 8, 2024 Case Laws Service Tax

Levy of Service Tax with respect to Tour Operator’s Service - The Tribunal differentiated between inbound and outbound tours, determining that while inbound tours were......
May 8, 2024 Case Laws Service Tax

Eligibility for deduction of cost of medicines incurred for providing health services - The Appellate Tribunal, after considering the submissions and evidence presented.....
May 8, 2024 Case Laws Service Tax

Refund of Service tax paid - time limitation - The Appellate Tribunal examined the submissions and found that the appellant had self-assessed and paid service tax......
May 8, 2024 Case Laws Service Tax

Taxability of notice period recovery / pay - Declared Service or not - Department was of the opinion that the said amount is towards agreeing to the obligation to......
May 8, 2024 Case Laws Central Excise

Levy of interest on irregular/excess Cenvat Credit availed but not utilised - The Tribunal acknowledged the inadvertent nature of the appellant's actions and noted that.....
May 8, 2024 Case Laws Indian Laws

Bonafide purchasers - Auction sale held in favour of appellant - sale challenged on the ground that the Bank had not followed the statutory procedure prescribed under......
May 7, 2024 Case Laws GST

Detention of goods alongwith penalty - Expired e-way Bill - The High Court noted that the goods were indeed covered by a tax invoice and e-way bill, with the expiration.....
May 7, 2024 Case Laws GST

Reversal of ITC - The High Court found that certain findings recorded by the adjudicating authority were outside the scope of the allegations in the show-cause notice.......
May 7, 2024 Case Laws VAT and Sales Tax

Exemption from Tax - Classification of goods sold - emery cloth - unclassified item or not - tarpaulins - cotton fabrics or not - The Tribunal, after considering......
May 7, 2024 Case Laws GST

Levy of GST on un-denatured Extra Neutral Alcohol supplied by the petitioner - The court observed that the show cause notice called upon the petitioner to submit a......
May 7, 2024 Case Laws GST

Imposition of GST under the reverse charge mechanism on the mining lease amount paid by the petitioner to the Government (royalty) - The High Court directed the......
May 7, 2024 Case Laws GST

Rejection of refund on the ground of delay - time limitation - The High Court examined the timeline of the refund applications in light of the Covid-19 pandemic's impact....
May 7, 2024 Case Laws Income Tax

Addition u/s 68 - ITAT confirmed the additions - The High Court upheld the Tribunal's decision, affirming the dismissal of the appeal. It concurred with the Tribunal's......
May 7, 2024 Case Laws Income Tax

Validity of Reassessment proceedings - reason to believe escapement of income - The High Court agreed with the petitioner's contention that the reasons provided by the......
May 7, 2024 Case Laws Income Tax

Faceless Assessment - Non affording a reasonable opportunity to be heard through video conferencing - The court referred to Section 144B(6)(vii) and (viii) of the Income....
May 7, 2024 Case Laws Income Tax

Validity of order passed u/s 147 r.w.s.144B - availability of alternate statutory remedy - The High Court recognized that the arguments presented could be considered by.....
May 7, 2024 Case Laws Income Tax

Validity of reassessment proceedings - non-issue of the statutory notice u/s 143(2) - The Appellate Tribunal found that the AO had not issued the statutory notice under.....
May 7, 2024 Case Laws Income Tax

Deduction u/s 80IAB on the disallowance of depreciation on Water-use Rights (Intangibles Asset) - The Tribunal acknowledged the payment made by the assessee for......
May 7, 2024 Case Laws Income Tax

Penalty u/s 271(1)(b) - Non-compliance with a notice issued u/s 142(1) - The Tribunal noted that in a previous round of proceedings, a penalty under section 271(1)(b) of....
May 7, 2024 Case Laws Income Tax

Income taxable in India or not - Business of supplying reservoir simulation software and related services. - Receipts from Indian customers - Taxing the entire receipts.....
May 7, 2024 Case Laws Income Tax

TP Adjustment - MAM - Management consultancy services - The tribunal noted discrepancies in how services were valued between Associated Enterprises (AE) and Non-AEs. The....
May 7, 2024 Case Laws Income Tax

Income from Other Sources u/s 56(2) - interest received u/Sec. 28 of the Land Acquisition Act, 1894 granted by the learned Reference Court - The Tribunal agrees with the....
May 7, 2024 Case Laws Income Tax

Loss on valuation of foreign exchange contract on M2M basis - Loss on forward contracts - speculative loss - The AO disallowed the addition on the grounds that the......
May 7, 2024 Case Laws Income Tax

Bogus Purchases - Credibility of Statements - The tribunal was not convinced by the appellant's argument that the initial statements were made under duress or......
May 7, 2024 Case Laws Income Tax

Validity of reassessment proceedings - Reason to believe - The tribunal found that there was sufficient "reason to believe" that income had escaped assessment due to the....
May 7, 2024 Case Laws Income Tax

Reopening of assessment - reason to believe - onus to prove - The High court noted that reassessment beyond four years from the end of the relevant assessment year is......
May 7, 2024 Case Laws Income Tax

Assessment completed u/s 153A - addition on account of peak balance maintained by the assessee with HSBC Bank, Geneva - The Appellate Tribunal, after reviewing the......
May 7, 2024 Case Laws Customs

Classification of imported goods - Applicable rate of IGST - 28% or 18% - Scope of the term "i.e."- Interpretation of the Notification No.1/2017-IGST-Rate - Import of......
May 7, 2024 Case Laws Customs

Re-export of even after the expiry of the warehousing period - Due to COVID-19 pandemic, the appellants were unable to proceed with their construction project and clear.....
May 7, 2024 Case Laws Customs

Re-Classification of "Hot/Cold Rolled Stainless Steel Coils - Exemption from duty - Certificate of Origin - The Tribunal noted that the appellants provided substantial......
May 7, 2024 Case Laws Customs

Appealable order - Whether the communication would be considered as an ‘order’ for filing of appeal before the Tribunal - The Tribunal determined that the communication.....
May 7, 2024 Case Laws Companies Law

Disqualification from participating in the tender - The High Court held that in the absence of a specific clause in the tender document mandating such compliance, the......
May 7, 2024 Case Laws Companies Law

Professional misconduct by CA - The NFRA concluded that the actions of the firm and the engagement partner constituted professional misconduct. They failed to cooperate.....
May 7, 2024 Case Laws Insolvency and Bankruptcy

Rejection of claim filed by appellant - Appellant states that the Respondent / CD, did not perform its part of the contract from its inception and did not establish the.....
May 7, 2024 Case Laws Insolvency and Bankruptcy

Seeking to Condone Delay of 14 days in filing the Appeal - Sufficient cause for delay or not - Even if the Appellant's argument regarding the delay in accessing the......
May 7, 2024 Case Laws Service Tax

Exemption from service tax - providing transportation of agricultural produce - De-novo order passed by the adjudicating authority during the pendency of the appeal -......

1 ....118 119 120 121122123 124 125 126........ 189

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F: Stock damaged in recent floods

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

F: Merger of two GSTIN in the same State - Procedure to be followed

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

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

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

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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