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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 6601 to 6650 of 9406 Records

1 ....129 130 131 132133134 135 136 137........ 189

April 17, 2024 Case Laws Income Tax

Validity of order passed by the ITSC - Settlement of a case - Bogus purchases and Accommodation entries - ITSC allowed certain amounts to be capitalized with......
April 17, 2024 Case Laws Income Tax

Deduction u/s 10 B - The AO argued that the units were formed by the transfer of previously used machinery, disqualifying them from certain deductions. - The tribunal,......
April 17, 2024 Case Laws Income Tax

Denial of exemption u/s 11 & 12 - Assessment of trust - Taxation at Maximum Marginal Rate (MMR) - charging the assessee as per the provisions of section 164(1) or 164(2)....
April 17, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - The petitioner had initially failed to file income tax returns but later submitted various documents in response to notices received......
April 17, 2024 Case Laws Income Tax

Rectification u/s 154 - disallowance of carrying forward of the loss - The High Court examined the contentions of both parties and found merit in the petitioner's......
April 17, 2024 Case Laws Income Tax

Determining the jurisdiction of appellate forum - jurisdiction of this Tribunal - The Tribunal refers to the legal precedent established in a Supreme Court case......
April 17, 2024 Case Laws Income Tax

Validity of reopening of assessment - reasons to believe - The Appellate Tribunal scrutinized the reasons recorded for the reopening of the assessment and found several.....
April 17, 2024 Case Laws Income Tax

The Appellate Tribunal addressed three main issues raised by the Assessee against the assessment order. Firstly, regarding the disallowance of job work charges to a......
April 17, 2024 Case Laws Customs

Revocation of Customs Broker Licence - forfeiture of security deposit - levy of penalty - mis-declaration of quantity of imported goods - The Tribunal found the CB......
April 17, 2024 Case Laws Customs

Valuation of imported goods - inclusion of royalty in the invoice value - The Appellate Tribunal finds that the direction to modify the order and include royalty in the.....
April 17, 2024 Case Laws Customs

Penalties u/s 112 and section 114AA of Customs Act, 1962 - classification of goods imported under duty exemption entitlement certificate (DEEC) scheme - The tribunal......
April 17, 2024 Case Laws Customs

Non-compliance with the remand order of the Tribunal in the earlier round of litigation - import of rough marble blocks - The Tribunal noted the appellant's submission......
April 17, 2024 Case Laws Customs

Confiscation of imported goods - Black pepper - advance authorisation scheme - diversion of Goods - fulfilment of export obligation or not - The Tribunal found that the.....
April 17, 2024 Case Laws Customs

Valuation of imported goods - aluminium scrap - enhancement of value - The Tribunal referred to a previous decision where it was asserted that the appellant had agreed......
April 17, 2024 Case Laws Companies Law

Seeking directions against the respondent no. 1/National Housing Bank (NHB) to consider and decide upon the petitioner’s representation - The High Court noted that the......
April 17, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Liquidation of corporate debtor - Refusal to approve the private sale - The Tribunal acknowledged the procedural challenges presented by the liquidator’s......
April 17, 2024 Case Laws Insolvency and Bankruptcy

Rejection of application against admission of CIRP u/s 7 application filed by the Financial Creditor - The tribunal pointed out that the corporate debtor’s financial......
April 17, 2024 Case Laws Insolvency and Bankruptcy

CIRP - The Tribunal concluded that the security agreement was intended as additional security and did not absolve the debtor of its repayment obligations. The Tribunal......
April 17, 2024 Case Laws Money Laundering

Seeking release of petitioner - Right to Sleep - The High Court found that the petitioner was not detained when he entered the Enforcement Directorate (ED) office under.....
April 17, 2024 Case Laws Service Tax

Valuation of service - works contract service or not - The CESTAT held that the appellant’s contracts were clearly split into goods and services, which did not meet the.....
April 17, 2024 Case Laws Service Tax

Classification of service - Business Support services or not - The Appellate Tribunal, referring to precedent cases, concluded that GTPL's activity of arranging......
April 17, 2024 Case Laws Central Excise

CENVAT Credit - capital goods - Immovable Property or not - fabrication and setting up of entire paint shop - The case involved the appellant's availing of CENVAT credit....
April 17, 2024 Case Laws Central Excise

Benefit of exemption - The appellant contends that since the pole shoe is a component of the Wind Operated Electricity Generator (WOEG), the exemption applies. The......
April 16, 2024 Case Laws GST

Condonation of delay in filing an appeal before the Appellate Authority - The High Court, while acknowledging the delay in appeal filing beyond the condonable period of.....
April 16, 2024 Case Laws GST

Seeking reimbursement of GST amount paid by the petitioner - Interpretation of Contract Clause - After analyzing the documents and submissions, the High Court found that....
April 16, 2024 Case Laws GST

Validity of assessment order - SCN as also the assessment order have not been signed by the 2nd respondent either digitally or physically - The High court examined......
April 16, 2024 Case Laws Income Tax

Characterization of receipt - amount received by the appellant upon retirement from the partnership - taxability as capital gains under the Income Tax or not? - The High....
April 16, 2024 Case Laws Income Tax

Reopening of assessment - reasons to believe - On the issue of disclosure and compliance with TDS provisions, the court found that the petitioner had indeed disclosed......
April 16, 2024 Case Laws Income Tax

Revision petition u/s 264 by assessee - Claiming to act as a collection agent for borewell digging payments, the petitioner argued that the income was exaggerated and......
April 16, 2024 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - Commercial activity - Citing past decisions favorable to the trust under similar assessments, the Tribunal reiterated.....
April 16, 2024 Case Laws Income Tax

Addition u/s 68 - the Tribunal noted the extensive documentary evidence provided by the assessee to establish the legitimacy of the loan transactions. However, the AO......
April 16, 2024 Case Laws Income Tax

Royalty receipts - income deemed to accrue or arise in India - assessee had sold software licenses to its associated enterprises and to other Indian customers - The ITAT....
April 16, 2024 Case Laws Income Tax

Speculative loss or not - Determine the nature of losses on forward foreign exchange contracts and foreign exchange derivative contracts - the tribunal found the......
April 16, 2024 Case Laws Income Tax

Unexplained investment u/s 69 - The tribunal closely examined the additions made under Section 69 related to unexplained investments in stock. The assessees argued that.....
April 16, 2024 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - transfer under gift deed - family settlement- The Assessee contended that the transfer of land through a gift deed was part of a family......
April 16, 2024 Case Laws Income Tax

Royalty receipt - transfer of right to use a computer software - The Judgement by the Appellate Tribunal addressed the dispute regarding the classification of income and....
April 16, 2024 Case Laws Income Tax

TDS u/s 194C - payments of purchase to various vendors - Non deduction of TDS - Upon analysis, the Appellate Tribunal agreed with the assessee, ruling that the......
April 16, 2024 Case Laws Income Tax

Exemption u/s 11 - rejection of assessee’s application for registration u/s 12A - The Appellate Tribunal found that the rejection of the application was unjustified as......
April 16, 2024 Case Laws Income Tax

LTCG OR STCG - Capital gain on sale of equity shares - period of holding of shares - There exists a clause for condition precedent to the sale which has to be fulfilled.....
April 16, 2024 Case Laws Income Tax

Revision u/s 263 - Disallowance of STCG - FMV determination of shares - The Appellate Tribunal (AT) scrutinized the fair market value and share valuation process,......
April 16, 2024 Case Laws Income Tax

TDS u/s 194C - Non deduction of TDS on payment to the persons who were not the owner of the vehicle - The Tribunal interpreted the term "owns" in section 194C(6) to......
April 16, 2024 Case Laws Customs

Jurisdiction - power to adjudicate SCN - The High Court rejected the contention that the previous involvement of a Commissioner of Customs in the case's proceedings......
April 16, 2024 Case Laws Customs

Classification of imported goods - Technical Grade Urea - Chemical Examiner’s report is correct or not - The High Court acknowledges the contention regarding the Foreign....
April 16, 2024 Case Laws Customs

Seeking amendment of shipping bills - inadvertent error in the Shipping bills - seeking to credit ROSCTL benefit amounts to the petitioner’s Customs E-Scrip Ledger - The....
April 16, 2024 Case Laws Customs

Refund of Excess Customs Duty paid - principles of unjust enrichment - Following proceedings before the Settlement Commission, it was determined that the appellant had......
April 16, 2024 Case Laws Customs

Levy of Anti-dumping duty - The Tribunal observes that reflective glass was not explicitly mentioned in Notification No. 4/2009-Cus, which exempted certain types of......
April 16, 2024 Case Laws Insolvency and Bankruptcy

Withdrawal/modification of approved Resolution Plan - Section 31(1) of IBC - The Supreme Court addressed cross-appeals concerning the approval of a resolution plan under....
April 16, 2024 Case Laws Insolvency and Bankruptcy

Admissibility of section 9 application - The Appellant argued that the application under the IBC should not have been admitted due to the pendency of a civil suit.......
April 16, 2024 Case Laws Insolvency and Bankruptcy

Amendment of section 7 application - time limitation - date of default - The Supreme Court addressed a case involving the correction of a date mentioned in a previous......
April 16, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Partnership Form - The court examined the definitions under the IBC and noted that it does not include partnership firms or their directors as corporate debtors......

1 ....129 130 131 132133134 135 136 137........ 189

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

F: Stock damaged in recent floods

F: GST on Solar Plant

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 ...

F: Transfer of ITC without filing ITC-02

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

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

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

A: No GST is applicable for the services provided by the Director under p...

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A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...