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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 7301 to 7350 of 9406 Records

1 ....143 144 145 146147148 149 150 151........ 189

March 22, 2024 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - amount received as part of salary/remuneration paid to the assessee - The ITAT examined the statements recorded during the survey and the.....
March 22, 2024 Case Laws Customs

Duty demand - Bonded Warehouse - seizure of 264 cases found outside the warehouse - Unauthorisedly clearance of 27 cases from the notified public bonded warehouse - On......
March 22, 2024 Case Laws Customs

Levy of penalty - smuggling of Gold - baggage rules - The case involved the petitioner's challenge against the imposition of a penalty under Sections 112(a) and 112(b)......
March 22, 2024 Case Laws Customs

Interest on Delayed Refund - The High court carefully considered the submissions of both parties and found merit in the petitioner's contention regarding their statutory....
March 22, 2024 Case Laws Customs

100% EOU - Denial of benefit of exemption - violation of input output norms - excess generation of waste and scrap - The Tribunal, citing precedent and the......
March 22, 2024 Case Laws Customs

Levy / Demand of Countervailing Duty (CVD) - whether the appellant, who purchased software from a subsidiary company and had it directly imported to them, could be......
March 22, 2024 Case Laws Customs

Refund claim - order of assessment in appeal not challenged - The Tribunal acknowledged the appellants' arguments regarding the contractual agreement and the price......
March 22, 2024 Case Laws Companies Law

Validity of SCN proposing to declare the petitioners as wilful defaulters - Classification of Account as NPA - Impact of CIRP proceedings under IBC - The High Court held....
March 22, 2024 Case Laws Companies Law

Declaration of Wilful Defaulter of the petitioner - Liability of Directors - The High Court dismissed the petitioner's arguments regarding the mechanical repetition of......
March 22, 2024 Case Laws Companies Law

Seeking winding up of respondent company - Failure to pay outstanding dues - section 434 of the Companies Act, 1956 - The court noted the substantial unpaid amount......
March 22, 2024 Case Laws SEBI

Rejection of Petitioner’s Settlement Applications - The High court acknowledged the delay on the part of the petitioner in submitting the required documents but......
March 22, 2024 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan by the Committee of Creditors (Coc) and Adjudicating Authority - Group of 77 homebuyers as a class of creditors seeking rejection of plan. -.....
March 22, 2024 Case Laws Central Excise

Classification of goods - Reusable Insulin Delivery Device - The Tribunal observed that the Reusable Insulin Delivery Device, resembling a 'Syringe without needle,' is......
March 22, 2024 Case Laws Central Excise

Area Based exemption in Kutch district - admissibility of exemptions for goods manufactured using plant and machinery installed after the cut-off date of 31.12.2005. -......
March 22, 2024 Case Laws Central Excise

Reversal of Cenvat Credit - The Tribunal interprets Rule 6(3A)(c)(iii) to mean that "total Cenvat credit" should only include common input and input services, not those.....
March 22, 2024 Case Laws Central Excise

Principles of Estoppel against law - Classification of goods - handmade branded unmanufactured tobacco under the brand name of ‘Rajhans’ - classifiable under CETH......
March 22, 2024 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability of director - The petitioners argued that they had resigned from their directorship well before the cheque was issued and could....
March 21, 2024 Circulars Income Tax

Circular No. 05/2024, issued by the Central Board of Direct Taxes (CBDT) under section 268A of the Income-tax Act, 1961, introduces measures to reduce litigation in......
March 21, 2024 Circulars GST - States

Clarification on taxability of shares held in a subsidiary company by the holding company - Delhi SGST - The circular provides a clear-cut clarification, stating that......
March 21, 2024 Circulars GST - States

Clarification on issue pertaining to e-invoice - Delhi SGST - The Circular clarifies that government departments, agencies, local authorities, and PSUs, which are......
March 21, 2024 Circulars GST - States

Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being......
March 21, 2024 Circulars GST - States

Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period - Assam SGST - The circular aims to clarify......
March 21, 2024 Circulars SEBI

The SEBI issued a circular, addressing amendments to the disclosure requirements for Foreign Portfolio Investors (FPIs). - In addition to the criteria outlined in the......
March 21, 2024 Circulars SEBI

The Securities and Exchange Board of India (SEBI) recently issued a circular, addressing concerns regarding the transfer of securities in dematerialized mode. This......
March 21, 2024 Circulars DGFT

The Directorate General of Foreign Trade (DGFT) issued Trade Notice, highlighting amendments to the Interest Equalization Scheme (IES) in line with the extension......
March 21, 2024 Circulars RBI

The Reserve Bank of India (RBI) issued Circular, addressing Scheduled Commercial Banks, Primary (Urban) Cooperative Banks, State Cooperative Banks, and Exim Bank......
March 21, 2024 Circulars Income Tax

The Instruction issued by CBDT outlines significant changes in the allocation of work to Commissioners of Income-tax (Judicial) (CIT(J)) in light of the implementation......
March 21, 2024 Case Laws GST

Determination of tax u/s 73(9) of the CGST/SGST Act - petitioner submits that the order is passed merely on the representation of the petitioner without giving any......
March 21, 2024 Case Laws GST

Seeking grant of bail - fraudulent availment and passing of input tax credit of G.S.T - The High court noted the significant amount of incriminating evidence collected......
March 21, 2024 Case Laws GST

Reversal of ITC - wrongful availment of Input Tax Credit (ITC) on Car - The petitioner contended that despite reversing the ITC in the GSTR 3B return, the impugned order....
March 21, 2024 Case Laws GST

Validity of assessment order - fraudulent availment of Input Tax Credit (ITC) - The High court noted that documents provided by the petitioner were disregarded, and the.....
March 21, 2024 Case Laws GST

Validity of assessment order - alleged discrepancies in returns filed by the petitioner - The case involved a challenge to an assessment order by a petitioner in the......
March 21, 2024 Case Laws GST

Denial of Input Tax Credit - The case revolved around the disallowance of Input Tax Credit (ITC) claimed by the petitioner due to discrepancies in their return and the......
March 21, 2024 Case Laws Income Tax

Validity of Revision u/s 263 - An order which is prejudicial to revenue even if no Tax Loss - The High Court found that the AO's assessment did not adequately address......
March 21, 2024 Case Laws Income Tax

Validity of reopening of assessment - An order u/s 245D(4) already been passed by the Income Tax Settlement Commission (ITSC) - Scope of harmonious construction - The......
March 21, 2024 Case Laws Income Tax

Application u/s 119(2)(b) for condoning delay, if any, in filing Form 10-ID to avail the beneficial rate of tax of 15% u/s 115BAB - Validity of order of CBDT rejecting......
March 21, 2024 Case Laws Income Tax

Validity of assessment u/s 153C - Period of limitation - Assessment of income of any other person in search proceedings - The proviso in Section 153C(1) includes not......
March 21, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - Reason to believe - The notice was based on alleged undisclosed cash deposits made by the trust during a specific financial year. The......
March 21, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - notice issued u/s 148A(b) - fictitious short-term capital loss - wrongdoing by the mutual fund - The High court noted discrepancies in.....
March 21, 2024 Case Laws Income Tax

TP Adjustment - Excessive managerial remuneration to a related party - The High Court noted that the remuneration paid to the director had not been disputed by the......
March 21, 2024 Case Laws Income Tax

Disallowance of deduction u/s 80-IA(8) - computation of the market value or electricity - The High Court referred to a previous judgment and concluded that the market......
March 21, 2024 Case Laws Income Tax

Validity of order of ITAT allowing Applications filed u/s 254(2) - Rectification versus Review of order - TP Adjustment - The High court observed that the ITAT had......
March 21, 2024 Case Laws Income Tax

Refund of the amount as deposited by the assesse towards part payment of demand raised - Time limit for completion of assessment, reassessment and recomputation - The......
March 21, 2024 Case Laws Income Tax

TP Adjustment - Comparable selection - determination of arm’s length prices (ALP) - The High Court observed that the dissimilarity in products sold and their respective.....
March 21, 2024 Case Laws Income Tax

Penalty u/s 271D - Sale of property in cash - meaning of the term “specified sum” - The ITAT examined the definition of "specified sum" under Explanation (iv) to Section....
March 21, 2024 Case Laws Income Tax

Capital gain computation - Allowability of transfer expenses [brokerage, air tickets, hotel accommodation receipts, postal charges receipts, conveyance charges, lawyer......
March 21, 2024 Case Laws Income Tax

Rejection of the books of account of the assessee company u/s. 145(3) - Estimation of income - The ITAT found the rejection of books of accounts by the AO unjustified as....
March 21, 2024 Case Laws Income Tax

Revision u/s 263 - revision based on the audit objection - borrowed satisfaction - The ITAT noted that the AO had called for details and evidence from the appellant and.....
March 21, 2024 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - Assessee has derived income by way of contributions from the head office, membership fee, income from publication of......
March 21, 2024 Case Laws Income Tax

TP Adjustment - assessee has issued the corporate guarantee on behalf of AE’s - interest saved approach - The ITAT decided in favor of the assessee, directing the AO to.....

1 ....143 144 145 146147148 149 150 151........ 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

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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...

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