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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 6651 to 6700 of 9406 Records

1 ....130 131 132 133134135 136 137 138........ 189

April 16, 2024 Case Laws Insolvency and Bankruptcy

Interest on deposit - sale consideration amount deposited by the appellant - The Tribunal acknowledged the regulations stipulating that payments made after thirty days......
April 16, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Corporate Guarantee and Liability - The Appellate Tribunal acknowledged that the company had issued corporate guarantees to financial institutions. Despite the......
April 16, 2024 Case Laws Insolvency and Bankruptcy

Approval of the Repayment Plan submitted by the Personal Guarantor - Despite the RP's efforts to submit a repayment plan, it was ultimately rejected by the majority of......
April 16, 2024 Case Laws Service Tax

SVLDRS - Benefit of the Amnesty Scheme opted - failure to make payment on account of technical glitch or not - Despite the appellant's assertion of technical glitches,......
April 16, 2024 Case Laws Indian Laws

Maintainability of curative petition - restoration of arbitral award which had been set aside by the Division Bench of the High court on the ground that it suffered from....
April 16, 2024 Case Laws Indian Laws

Dishonour of Cheque - issuance of statutory notice to proper person or not - acquittal of accused - The High Court noted a misunderstanding by the trial court regarding.....
April 15, 2024 Case Laws GST

Eligibility for Composition scheme - ice-cream - limited grievance of the petitioners is that the ‘Ice Cream’ has been placed on par with Pan Masala and Tobacco - The......
April 15, 2024 Case Laws GST

Territorial Jurisdiction - seeking transfer of place of investigation - The petitioner cited inconvenience due to the distance between their headquarters in......
April 15, 2024 Case Laws GST

Seeking grant of bail - Evasion of GST - The High Court identified several deficiencies in the prosecution's case. Firstly, the absence of prior sanction from the......
April 15, 2024 Case Laws GST

Levy of penalty - The appellant was accused of failing to produce proper invoices or delivery challans during the transportation of goods, which led to a penalty being......
April 15, 2024 Case Laws Income Tax

Deductions u/s 80IC - audit report in Form 10 CCB, due to inadvertence, had not been uploaded online on time - Power of CBDT to condone delay us 119 - Rectification u/s.....
April 15, 2024 Case Laws Income Tax

Profits in lieu of salary u/s 17(3)(i) - payment received by the assessee as lump sum amount after his termination from service and sum received for the purchase of new.....
April 15, 2024 Case Laws Income Tax

Penalty u/s 271(1)(c) - An order in the name of dead person - The Appellate Tribunal acknowledged that the penalty order was indeed issued in the name of a deceased......
April 15, 2024 Case Laws Income Tax

Validity of assessment order passed u/s 144C - The ITAT held that the order issued by the AO was a final assessment order disguised as a draft, violating section 144C of....
April 15, 2024 Case Laws Income Tax

Exemption u/s 11 - assessee is a Charitable Trust registered u/s. 12A - The Tribunal found that the trust, despite being primarily focused on its members, was engaged in....
April 15, 2024 Case Laws Income Tax

LTCG - deduction u/s 54F - Ownership of more than one residential house at the time of sale of an original asset - The tribunal sided with the interpretation that joint.....
April 15, 2024 Case Laws Income Tax

Assessment u/s 153A - addition made in respect of completed assessment in absence of any incriminating material - The tribunal found that the additions made to the......
April 15, 2024 Case Laws Customs

Authority under the Customs Act to proceed against the property of a third party - Prohibition of Benami Property Transactions - The High Court emphasizes that......
April 15, 2024 Case Laws Customs

Seeking provisional release of the goods - Second hand Highly Specialised Equipment digital Multifunction Print, Copying & Scanning Machines - The High Court analyzed......
April 15, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP based on a corporate guarantee provided to a consortium of lenders- Validity of deed of Guarantee - The tribunal noted that the guarantee exceeded the....
April 15, 2024 Case Laws Insolvency and Bankruptcy

Fixation of remuneration of liquidator - The Appellate Tribunal recognized the efforts made by the liquidator in attempting to manage the corporate debtor's affairs......
April 15, 2024 Case Laws Insolvency and Bankruptcy

Maintainability of petition seeking initiation of CIRP against Personal Guarantor/Respondent - invocation of Bank guarantee and time limitation - The case involved an......
April 15, 2024 Case Laws Insolvency and Bankruptcy

Scope of the Report of IRP - IRP was appointed on application under Section 94(1) - After appointing an Interim Resolution Professional (IRP) and receiving a report......
April 15, 2024 Case Laws Money Laundering

Seeking release on ground of arrest of petitioner being illegal and in violation of principles laid down by the Hon’ble Supreme Court - The Court found that the arrest......
April 15, 2024 Case Laws Service Tax

Reverse Charge (RCM) - Commissions paid to a foreign service provider - benefit of exemption under notification no. 18/2009-ST - non-discloser of detailed in the......
April 15, 2024 Case Laws Service Tax

Scope of SCN - The appellant challenged the demand primarily on the grounds of a deficient show cause notice, which failed to specify the category of services subjected.....
April 13, 2024 Case Laws GST

Validity of action taken by the GST officers in Good Faith - Expunging a Portion of the High Court's Interim Order - The Supreme Court granted leave and accepted the......
April 13, 2024 Case Laws GST

Quantification of pre-deposit of 20% before filing an appeal - Disputed tax amount includes demand of interest or not - The High Court examined the relevant provisions......
April 13, 2024 Case Laws GST

Violation of principles of natural justice - impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic order - The High......
April 13, 2024 Case Laws GST

Refund of service tax on Ocean Freight - Precedents - Validity of order of CESTAT for non-following the decision of Non-Jurisdictional High Court, in regard to......
April 13, 2024 Case Laws GST

Carry forward of excess payment of tax as ITC for next year - Allegation of availment of excess input tax credit - . The appellant argued that the net tax payable for......
April 13, 2024 Case Laws GST

Condonation of delay in filing returns - due to ill-health, returns (GSTR-3B) could not be filed within the time prescribed by the second respondent - The petitioner,......
April 13, 2024 Case Laws GST

Validity of assessment order of GST demand - Violation of principles of natural justice - Admittedly, notice in Form DRC-01 was issued after conducting an inspection......
April 13, 2024 Case Laws GST

Attachment order - SCN was not uploaded on the portal - The High Court acknowledged that the absence of the show cause notice on the portal was a result of inadvertence.....
April 13, 2024 Case Laws Income Tax

Settlement applications u/s 245C (1) - “full and true disclosure” - The High court observed that the respondent did not fully disclose the additional income initially,......
April 13, 2024 Case Laws Income Tax

Condonation of delay in filing the revised return of income claiming refund - application filed u/s 119(2)(b) rejected - “genuine hardship” - The Orissa High Court ruled....
April 13, 2024 Case Laws Income Tax

Regular Approval u/s 80G(5) - Constitutional Validity of circular - CBDT issues circulars enlarging the time limit even beyond the prescribed limit to mitigate the......
April 13, 2024 Case Laws Income Tax

Regular Approval u/s 80G(5) - The High Court found that while the respondents had the authority to extend the time limit, there was no valid reason provided for the......
April 13, 2024 Case Laws Income Tax

Validity of revision u/s 263 against order u/s 143(3) r/w section 153A - The assessment order was passed with prior approval under Section 153D - The High court examined....
April 13, 2024 Case Laws Income Tax

Validity of Show Cause Notice and the consequential order of assessment - The High Court found merit in the petitioner's arguments regarding the invalidity of the show......
April 13, 2024 Case Laws Income Tax

Unexplained cash credit u/s 68 - onus to prove source of cash - The Tribunal found that the assessee's business model of currency exchange was genuine, supported by......
April 13, 2024 Case Laws Income Tax

Regarding the deduction u/s 80IA, the Tribunal affirmed that ground handling and cargo handling services provided by the assessee were covered within the scope of......
April 13, 2024 Case Laws Service Tax

SVLDRS - The High Court acknowledged that the petitioner's duty liability was admitted and quantified before the cutoff date of 30.06.2019, as evidenced by records from.....
April 13, 2024 Case Laws Income Tax

Penalty u/s 271(1)(b) imposed on minor - The tribunal upheld the appellant's argument regarding being a minor, stating that penalty proceedings initiated against a minor....
April 13, 2024 Case Laws Income Tax

Revision u/s 263 by CIT - The Appellate Tribunal found that the PCIT's assumption of jurisdiction under Section 263 was not justified. It observed that the assessment......
April 13, 2024 Case Laws Income Tax

LTCG - Exemption u/s 54F - assessee has purchased triplex flat - The Assessing Officer rejected the claim, arguing that the purchase did not qualify as a single......
April 13, 2024 Case Laws Income Tax

Disallowance of deduction(s) u/s 80P - interest income from the investments made in co-operative/other bank(s) - The tribunal analyzed Sec. 80P(2)(d) and determined that....
April 13, 2024 Case Laws Income Tax

Delay in filling appeal before ITAT - Delay of 68 days involved in filing of the appeal - The Tribunal noted the substantial delay in filing the appeal and the absence......
April 13, 2024 Case Laws Customs

Undervaluation and Mis-declaration of the goods imported - The tribunal found that the values used in the SCNs were improperly based on an unadjudicated earlier SCN.......
April 13, 2024 Case Laws Customs

Amendment in the bills of entry u/s 149 of the Customs Act, 1962 (CA ’62) - refund of excess duty paid - Re-classifying the goods by changing the CTH - The Tribunal......

1 ....130 131 132 133134135 136 137 138........ 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...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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

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