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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 6501 to 6550 of 9406 Records

1 ....127 128 129 130131132 133 134 135........ 189

April 20, 2024 Case Laws GST

Eligibility for concessional rate of GST - Biomass Fired (Steam) Boilers and Agro Waste Thermic Fluid Heaters are “Waste to Energy” plant or not - The High Court......
April 20, 2024 Case Laws Income Tax

Allowable expenditure of "Education Cess” - The Supreme Court set aside the impugned judgment and allowed the appeal of the Revenue, affirming that "Education Cess"......
April 20, 2024 Case Laws Income Tax

Waiver of interest u/s 234A, 234B and 234C - marginal delay in filing the returns - The petitioner sought relief based on the timing of filing returns after receiving......
April 20, 2024 Case Laws Income Tax

Validity of assessment order - as argued without giving the petitioner an opportunity to reply by granting adjournment, the second respondent has now passed the......
April 20, 2024 Case Laws Income Tax

Estimation of income - bogus purchases - quantification of profit - The Tribunal noted that during investigations, the alleged suppliers were identified as bogus......
April 20, 2024 Case Laws Income Tax

Reopening of assessment - The Appellate Tribunal cited the CBDT's instruction clarifying the judgment of the Hon’ble Supreme Court, stating that notices cannot be issued....
April 20, 2024 Case Laws Income Tax

Levying penalty u/s. 271(1)(c) - The appellant, a partner in a partnership firm, had disclosed all particulars of income, including remuneration and interest on capitals....
April 20, 2024 Case Laws Income Tax

Jurisdiction of AO - Validity of notice issued u/s 143(2) - No objection were filed within one month u/s 124 - The Appellate Tribunal found that the notices were indeed.....
April 20, 2024 Case Laws Income Tax

Addition u/s 40A(3) - Cash expenditure - assessee has made payments to the land owners exceeding INR 20,000/- - The Tribunal agreed with the appellant's argument to some....
April 20, 2024 Case Laws Income Tax

Income taxable in India or not - Salary income - Australia assignment period - incomes deemed to accrue or arise in India as assessee is a non-resident - Despite......
April 20, 2024 Case Laws Income Tax

Taxability of income in India - Addition of receipt emanating from offshore supplies of escalators and elevators - The Appellate Tribunal observed that the consortium,......
April 20, 2024 Case Laws Income Tax

Eligibility of Deduction u/s 80P - bank interest earned from cooperative banks - The Appellate Tribunal found that even if the interest income is not considered as......
April 20, 2024 Case Laws Customs

Adjudication of SCN after 17 years - The High Court ruled that the belated adjudication of the show cause notice rendered it arbitrary and illegal. Citing the principle.....
April 20, 2024 Case Laws Customs

Finalization of the provisional assessment - The High Court emphasized the need for expeditious conclusion of internal processes, particularly when all required......
April 20, 2024 Case Laws Customs

Remission of duty - Application of Section 23 - duty free goods brought into SEZ and the same were destroyed in fire or otherwise - The Appellate Tribunal noted that......
April 20, 2024 Case Laws Customs

Levy of imposed u/s 114A - Classification of imported goods - import of Shell Flavex Oil 595 B/H - item being Plasticizer - The Appellate Tribunal recognized the bona......
April 20, 2024 Case Laws Service Tax

Invocation of Extended period of Limitation - Evasion of service tax - The court found that invoking the extended period was inappropriate since the respondent had......
April 20, 2024 Case Laws Service Tax

Recovery of erroneous refund - amount paid by the appellant’s Chennai Unit towards the pre-deposit in connection with an appeal filed arising out of order in Tuticorin......
April 20, 2024 Case Laws Service Tax

Validity of demand of service tax - The case involved appeals against an order regarding service tax demands and penalties. The Appellate Tribunal addressed multiple......
April 20, 2024 Case Laws Service Tax

Levy of service tax - business support service - making facility to the customers to book online tickets of movies and other shows - The Appellate Tribunal found that......
April 20, 2024 Case Laws Indian Laws

Dishonour of Cheque - Scope of interim compensation - Liability of the Director the Company - The High Court found that Section 143A does not mandate the imposition of......
April 20, 2024 Case Laws Indian Laws

Dishonour of Cheque - amicable settlement of disputes - The Court observed that since the financial disputes underlying the criminal complaints had been resolved......
April 19, 2024 Case Laws GST

Grant of Regular Bail - Forged tax invoices - Non-existent ghost business entities - commission of offence u/s 132(1)(b)(c) & (l) of the OGST Act - The court......
April 19, 2024 Case Laws GST

Recovery of tax arrears from the Former director of the Company - Attachment of Bank accounts - DIN of the petitioner got disqualified under Section 164(2)(a) of the......
April 19, 2024 Case Laws GST

Seeking grant for Anticipatory Bail - Allegations of availing ineligible Input Tax Credit (ITC) by their firm. - Prayer to release the attached bank account -......
April 19, 2024 Case Laws GST

Seeking activation of GSTIN and granting final certificate of registration to the Petitioners from 01.07.2017 - The case involved a dispute regarding the activation of......
April 19, 2024 Case Laws GST

Classification of goods - rate of tax - Classic Malabar Parota - Whole Wheat Malabar Parota - The court determined that the Malabar Parotas should not be classified......
April 19, 2024 Case Laws GST

Cancellation of GST Registrations - The High Court observed that the petitioner, a wholesaler and distributor, failed to file returns for six months due to ill-health.......
April 19, 2024 Case Laws GST

Violation of principles of natural justice - Mode of Communication - petitioner submits that in most of the cases, the assessees are not aware of the show cause notices.....
April 19, 2024 Case Laws GST

Cancellation of GST registration of petitioner - The High Court acknowledges that the show cause notice was served solely through the portal and not through other means.....
April 19, 2024 Case Laws Income Tax

Correct head of income - Income from leasing or letting out the properties in shopping-cum-entertainment Mall - “income from business” or “income from house property” -.....
April 19, 2024 Case Laws Income Tax

Validity of reopening of assessment - The High court observed that the reasons for reopening did not specifically allege any failure on the part of the petitioner to......
April 19, 2024 Case Laws Income Tax

Revision u/s 263 - CSR expenses - admissibility as the deduction u/s 37(1) - The High Court concurred with the findings of the ITAT that the assessing officer had......
April 19, 2024 Case Laws Income Tax

Acquittal of charge u/s 276CC - respondent has failed to comply with the provisions contained u/s 139(1) and he has submitted the income tax returns after a delay of 28.....
April 19, 2024 Case Laws Income Tax

Denial of specific request for personal hearing - The High Court noted that the petitioner had indeed expressed a legitimate difficulty in availing the opportunity for a....
April 19, 2024 Case Laws Income Tax

Deduction u/s 80P - interest income(s) derived from such nationalized/other bank(s) - After examining the provisions of Sec. 80P(2)(d) and relevant legal......
April 19, 2024 Case Laws Income Tax

Additions based on Cash Expenditure - Disclosure were made by the appellant in IDS - The Tribunal ruled in favor of the appellant, holding that the entries did not......
April 19, 2024 Case Laws Income Tax

Validity of order passed u/s 154 - "Amount to Review" of the original assessment order or not - The primary issue was the source of investment - The Appellate Tribunal......
April 19, 2024 Case Laws Income Tax

Nature of expenses - Relaunch expenses - deferred revenue expenditure claimed to the extent of 1/3rd in each of the year -The tribunal disagreed with the AO's......
April 19, 2024 Case Laws Income Tax

Addition of bogus sales - difference in opinion between learned Members constituting the bench - The appellate tribunal (Third Member) addressed the dispute arising from....
April 19, 2024 Case Laws Income Tax

Additions on account of Bogus unsecured loans and bogus share capital money - Revenue argued that the unsecured loan from entities controlled by a hawala operator should....
April 19, 2024 Case Laws Income Tax

Computation of LTCG u/s. 50C - leasehold right on land acquired - valuation of properties - The ITAT meticulously analyzed the nature of leasehold versus freehold......
April 19, 2024 Case Laws Income Tax

Enhancement of assessment - Power of CIT(A) u/s 251(2) - addition u/s 56(2)(vii) - The appellant had received Rs. 25,00,000 as a security deposit from a developer, the......
April 19, 2024 Case Laws Income Tax

Addition of commission expenses and franking charges - Allowable business expenditure or not? - The Tribunal acknowledged that the assessee had provided details of the......
April 19, 2024 Case Laws Income Tax

Disallowance of interest paid to Head Office - Non deduction of TDS - assessee submitted that Assessing Officer held that interest income is taxable under DTAA at 10% in....
April 19, 2024 Case Laws Income Tax

Additions (Benefit) u/s 28(iv) - Expenditure incurred by the HO for salary paid to the expatriate employees for rendering services to PE - The tribunal upheld the......
April 19, 2024 Case Laws Income Tax

Revision u/s 263 - As per CIT, AO has not examined the issue of interest expenditure claimed against interest from third party - The Tribunal observed that the......
April 19, 2024 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - bogus unsecured loan - unexplained cash credit received from shell/paper companies under the garb of unsecured loan - The revenue....
April 19, 2024 Case Laws Income Tax

Addition u/s 69 - The dispute arose from the purchase of immovable properties by the assessee, where the payment was made through cheques but not disclosed in the books.....
April 19, 2024 Case Laws GST

Levy of tax - non-banking financial services - sundry creditors - GSTR-9C reconciliation statement - The Court found that treating total trade receivables as taxable......

1 ....127 128 129 130131132 133 134 135........ 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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