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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 6351 to 6400 of 9406 Records

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April 26, 2024 Case Laws GST

Violation of principles of natural justice - Demand of GST - mandate of Section 75 (4) stands complied or not - appellant has been non-suited on the ground of alternate.....
April 26, 2024 Case Laws GST

Cancellation of registration of petitioner - appeal has been dismissed on the ground of same being time-barred - The High Court acknowledged that denial of GST......
April 26, 2024 Case Laws Income Tax

Scope of challenge to orders passed by the ITSC - Validity of exercising discretion by the ITSC in granting relief to the assessee - Granting immunity from prosecution......
April 26, 2024 Case Laws Income Tax

Unexplained Cash Credit u/s 68 - Authenticity of the Will - sale consideration claimed to have been received by the appellant from sale of gold ornament and diamonds,......
April 26, 2024 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Denial of exemption of capital gains u/s 10(38) on account of sale of shares - The Tribunal also emphasized that the Revenue had failed......
April 26, 2024 Case Laws Income Tax

Denial of benefit u/s 115BAA - while filing its return of income as it was unable to upload Form 10-IC due to technical glitches - Scope of CBDT circular - Despite the......
April 26, 2024 Case Laws Income Tax

Assessment order passed u/s 153A - valid approval granted u/s 153D or not? - The Tribunal found that the approval granted under Section 153D was generic and lacked......
April 26, 2024 Case Laws Income Tax

Computation of short term capital gain - allowable expenditure u/s. 48 - management fees - The Tribunal observed that there were contradictory decisions regarding the......
April 26, 2024 Case Laws Income Tax

Disallowance u/s 36(1)(vii) - bad debt claim in respect of identified debts - The Tribunal found no flaw in the information provided by the assessee regarding the bad......
April 26, 2024 Case Laws Income Tax

Validity of assessment passed w/o intimating u/s 143(1) - Denial of exemption u/s 11 and Claim of Expenses by the CPC - The Appellate Tribunal noted that the return of......
April 26, 2024 Case Laws Customs

Refund Of excess amount of duty paid on short shipped quantity - Valuation - erroneous calculation of FOB value of the subject consignment - The Appellate Tribunal found....
April 26, 2024 Case Laws Customs

Import of road construction machines - Benefit of exemption - Actual user conditions - requirements of a valid contract for road construction. - The Tribunal......
April 26, 2024 Case Laws Customs

Transaction value - Valuation (Customs) - Special or abnormal discount to the related buyers which were in excess of 3% discount - The Appellate Tribunal observed that......
April 26, 2024 Case Laws Customs

Challenging the assessment of Bill of Entry - Benefit of concessional rate of customs duty and CVD under N/N. 12/2012-Cus. - The Appellate Tribunal found that the......
April 26, 2024 Case Laws Customs

Violation of principles of natural justice - denial of cross-examination - pre-mature appeal - The Tribunal ruled that the issue of denial of cross-examination could be.....
April 26, 2024 Case Laws Customs

Smuggling - Burden of proof - Confiscation of Silver Jewellery, Silver Boondi & Indian Currency - The Tribunal's decision emphasized the lack of evidence and failure to.....
April 26, 2024 Case Laws Insolvency and Bankruptcy

Liquidation of the Corporate Debtor - Application seeking extension of timeline for making the payments under the approved Resolution Plan dismissed - The tribunal found....
April 26, 2024 Case Laws Service Tax

Non-payment of service tax - Double Taxation - Service receiver had already discharged the service tax liability - The Appellate Tribunal acknowledged that the service......
April 26, 2024 Case Laws Service Tax

Interest liability - seeking waiver of interest since the payment of service tax was paid under the amnesty scheme - The tribunal observed that the appellant's payment......
April 26, 2024 Case Laws Central Excise

100% EOU - Levy of Excise Duty on wastages - shortages - handling loss - The tribunal noted substantial discrepancies between the iron ore quantities reported and the......
April 26, 2024 Case Laws Central Excise

Classification of goods - agglomerate plastic granules - Despite the apparent conflict between Chapter Note 3 and Notes 6 and 7, the Tribunal referred to the General......
April 26, 2024 Case Laws Central Excise

CENVAT Credit - generation of electricity which, later on, is cleared to its sister unit - The Appellate Tribunal finds that the appellant is indeed entitled to Cenvat......
April 26, 2024 Case Laws Central Excise

Recovery of amount of CENVAT Credit short reversed/not paid by the Noticee - The Tribunal upheld the department's position, ruling that the goods cleared under the......
April 26, 2024 Case Laws Indian Laws

Validity of Arbitral Award - Ordering the petitioner to repay advances for rejected testing kits with interest and legal costs - The court observed that the arbitrator......
April 25, 2024 Case Laws GST

Validity Of Order passed u/s 73 - cryptic order - The High Court found merit in the petitioner's arguments regarding the inadequacy of the impugned order. It observed......
April 25, 2024 Case Laws GST

Validity Of Order passed u/s 73 - Denial of ITC with respect to the suppliers whose GST registration has been cancelled retrospectively - The petitioner sought the right....
April 25, 2024 Case Laws GST

Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing......
April 25, 2024 Case Laws GST

Transitional credit - Unutilized amount of Advanced VAT paid - The court found that if the amount of advance tax paid under the VAT regime remained unutilized, it should....
April 25, 2024 Case Laws Income Tax

Validity of Reassessment notices issued unsigned - maintainability of writ petition against this issue in HC - The Court noted the petitioner's failure to file......
April 25, 2024 Case Laws Income Tax

Unexplained cash credit u/s 68 - The Court highlighted that transactions appeared to be staged to mask the reintroduction of the same funds as fresh capital, which is a.....
April 25, 2024 Case Laws Income Tax

LTCG - Receipt of additional amount towards TDR - treatment to receipt of consideration the appellant ceased to be the owner of the property - compensation received for.....
April 25, 2024 Case Laws Income Tax

Validity of Assessment order u/s 147 r.w.s. 144B - Procedural Irregularities - The Court agreed with the petitioner that the show cause notice appeared to be a draft......
April 25, 2024 Case Laws Income Tax

Condonation of delay - substantial delay of 166 days before ITAT - The appellant argued that the delay in filing the appeal before the ITAT was due to the absence of......
April 25, 2024 Case Laws Income Tax

Income deemed to accrue or arise in India - Attribution of Profit to permanent establishment (PE) in India - The Tribunal observed that while the Assessing Officer......
April 25, 2024 Case Laws Income Tax

Condonation of delay - Delay in filling of an appeal before ITAT - The ITAT observed taht the appeal was delayed by 17 days. The assessee claimed the delay was due to......
April 25, 2024 Case Laws Income Tax

LTCG - Determination of Fair Market Value (FMV) - The Assessing Officer and the Commissioner of Income Tax (Appeals) accepted the fair market value of the property as on....
April 25, 2024 Case Laws Income Tax

Rejection of application for registration u/s 12AA(1)(ac)(iii) r.w.s 80G(5) - The Appellate Tribunal observed that the appellant was granted provisional registration......
April 25, 2024 Case Laws Income Tax

Estimation of income - bogus purchases - The Tribunal recognized the appellant's unique case, where only alleged bogus purchases of diamonds were evident. Referring to......
April 25, 2024 Case Laws Income Tax

Penalty u/s 270A - allegation of misreporting as per section 270A(9) - Penalty @200% in respect of excess claim of depreciation - The tribunal found that the......
April 25, 2024 Case Laws Income Tax

Delay in filling appeal before ITAT - delay of 105 days - The Tribunal exercised its discretion in condoning the delay, emphasizing the importance of accepting......
April 25, 2024 Case Laws Income Tax

Retraction of statement given during survey - evidentiary value of statement recorded u/s 131 - Despite the retraction, the initial findings of the CIT(A) were largely......
April 25, 2024 Case Laws Income Tax

Additions on the basis of material seized during the search in case of third party without adhering to the provisions of section 153C - The tribunal found that the AO......
April 25, 2024 Case Laws Customs

Refund of EDD - Period of limitation - Appellant unaware of finalisation of bills of entry - The Appellate Tribunal notes that neither the original authority nor......
April 25, 2024 Case Laws Customs

Enhancement of value - old and used worn clothing, completely fumigated - Confiscation - The Tribunal referred to a previous case where it was observed that Section......
April 25, 2024 Case Laws Customs

Classification of imported goods - Optical Transceiver - Benefit exemption/ duty concession - The tribunal noted that similar goods had been classified in past judgments....
April 25, 2024 Case Laws Customs

Valuation of imported Goods - Allowance of discount of 25% to appellant by foreign supplier - related party transaction - remittances made higher than the invoice price.....
April 25, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Maintainability of application filed u/s 9 of the Code - Respondent being a government company (PSU) is out of purview of the Code or not - The......
April 25, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Validity of deed of assignment of lease - Authority of RP to Issue Inspection Notice - The Tribunal found that there was a significant dispute regarding the......
April 25, 2024 Case Laws Insolvency and Bankruptcy

Rejection of Section 7 Application - NPA - Corporate Debtor unable to de-risk the live BGs within the time allowed - A settlement was reached between the parties, where.....
April 25, 2024 Case Laws Service Tax

Extended period of Limitation - suppression of facts or not - The Tribunal observes that the dispute revolves around the classification of taxable services, which......

1 ....124 125 126 127128129 130 131 132........ 189

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Latest Circulars

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

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

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

F: Stock damaged in recent floods

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

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

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 ...

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

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

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