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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 7401 to 7450 of 9406 Records

1 ....145 146 147 148149150 151 152 153........ 189

March 20, 2024 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - The tribunal noted that the transactions were conducted through banking channels, and the assessee had provided all necessary....
March 20, 2024 Case Laws Income Tax

Penalty u/s. 271(1)(c) - deduction u/s. 80GGC denied - second round of appeal - the Tribunal ruled in favor of the assessee, holding that the claim for deduction was......
March 20, 2024 Case Laws Income Tax

Levy of penalties u/s 271D and 271E for the violation of sections 269SS and 269T, respectively - The Tribunal, after reviewing precedents from the Supreme Court and......
March 20, 2024 Case Laws Income Tax

Transfer Pricing Adjustments - downward adjustment made by the TPO and enhanced by the CIT(A) - adoption of the Transactional Net Margin Method (TNMM) over other methods....
March 20, 2024 Case Laws Income Tax

TP Adjustment - Interest on External Commercial Borrowing (ECB) - The Tribunal found that the term of the ECB loan was indeed five years, not four years as asserted by......
March 20, 2024 Case Laws Income Tax

Cancellation of registration granted u/s 12AB - Assessment of trust - The ITAT held that the PCIT's order to cancel the registration from the financial year 2020-21 and.....
March 20, 2024 Case Laws Customs

Misuse of Advance Authorisation for export of garments - Diversion of imported goods into open market without using the same in export goods - The Tribunal upheld the......
March 20, 2024 Case Laws Customs

Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of......
March 20, 2024 Case Laws Customs

Refund including cash refund of DEPB/FPS scrips - principles of unjust enrichment - The Tribunal examined the facts surrounding the refund claims and acknowledged the......
March 20, 2024 Case Laws Customs

Anti-dumping duty - Re-assessment of imported goods - Classification of Import of 30 MT of PVC Resin SG 5 (Suspension Grade) - Verification of Manufacturer - The......
March 20, 2024 Case Laws Customs

Valuation of imported goods - stamping foils - rejection of declared value - The tribunal found that the department's reliance on proforma invoices for A-grade goods was....
March 20, 2024 Case Laws Customs

Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal......
March 20, 2024 Case Laws Customs

Classification of the Imported Goods - fish protein - Misdeclaration for Availing Advance Authorization Scheme - The Tribunal concluded that the goods are correctly......
March 20, 2024 Case Laws SEBI

Attachment of Properties - The Custodian sought to recover significant sums from different individuals or entities, claiming they were indebted to the notified party. -.....
March 20, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Failure to make deposits the entire OTS amount - In the interests of justice, the Tribunal directed the appellants and the investor to deposit the......
March 20, 2024 Case Laws Insolvency and Bankruptcy

Consideration of Resolution Plan from Non-Listed Applicants - Authority of CoC to Modify Invitation for Expression of Interest (EOI) - The NCLAT upheld Regulation......
March 20, 2024 Case Laws Money Laundering

Grant of bail - money laundering - proceeds of crime - The court noted substantial evidence indicating that Satyendar Kumar Jain conceptualized and orchestrated the......
March 20, 2024 Case Laws Money Laundering

Money Laundering - Validity of framing of charges - dealing in skin and organs of prohibited animals - proceeds of crime - scheduled offence - The High court emphasizes.....
March 20, 2024 Case Laws Service Tax

Levy of Service tax - Business auxiliary service - commission retained/earned towards the service rendered by them to the co-GSA/IATA - The Tribunal finds that the......
March 20, 2024 Case Laws Service Tax

Taxable service or not - Intermediary services - Valuation - Inclusion of the cost / value of free supply - The Tribunal agreed with the appellant, finding that the......
March 20, 2024 Case Laws Service Tax

Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant......
March 20, 2024 Case Laws Service Tax

Nature of activity - manufacture or service - making of photo books/albums, calendars, brochures etc. to their different customers - The Tribunal concurred with the......
March 20, 2024 Case Laws Central Excise

Clandestine removal - it is alleged that respondents have shown excess manufacture in order to avail excess refund to the tune of Rs. 60 lakhs - burden of proof lies......
March 20, 2024 Case Laws Central Excise

Classification of Savory Oats - The Tribunal agreed with the appellant, stating that the classification should follow the earlier ruling (11041200) since the process......
March 20, 2024 Case Laws Indian Laws

Prayer to direct the respondent- C.B.I. to furnish/ supply the copy of the post trap memo - seeking to know the reason of arrest - The case involved an application filed....
March 20, 2024 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability of Director of the Company - The petitioner, a former non-executive additional director of the accused company, contended that.....
March 19, 2024 Case Laws GST

Validity of show cause notice (SCN) - Supply of Relied Upon Documents (RUD) - Supply of inter-departmental communications or records/file notings or data/information -.....
March 19, 2024 Case Laws GST

Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The petitioner argued that as the orders had ceased to operate, there......
March 19, 2024 Case Laws GST

Cancellation of CGST registration - defective Show Cause Notice - The petitioner argued that the notice lacked essential details regarding alleged irregularities in......
March 19, 2024 Case Laws GST

Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached.....
March 19, 2024 Case Laws Income Tax

Adjustment made u/s 115JB in Rectification order u/s 154 - Debatable issue - addition of surrendered income by the assessee was included in the book profit of the......
March 19, 2024 Case Laws Income Tax

Validity of reopening of assessment - Sanction for issue of notice u/s 151 - The High Court found that the AO had acted based on borrowed satisfaction and lacked......
March 19, 2024 Case Laws Income Tax

Addition to the book profit u/s 115JB for the amount disallowed u/s 14A r.w. Rule 8D - the tribunal noted that the AO had made the disallowance under Section 14A, but......
March 19, 2024 Case Laws Income Tax

Validity of reopening of assessment - doctrine of merger - The ITAT unequivocally quashed the reassessment proceedings initiated against the appellant for the Assessment....
March 19, 2024 Case Laws Income Tax

Stay of recovery proceedings initiated under Section 226(3) - Political Party claiming exemption u/s 13A as appliable to Trusts, denied - The tribunal dismissed these......
March 19, 2024 Case Laws Income Tax

Addition u/s 40A - purchases in cash in excess of ₹ 20,000/ - case of the assessee that all the cash purchase are fully covered under Rule 6DD(e)(ii) of the Income....
March 19, 2024 Case Laws Income Tax

Deduction u/s 80IA - The Revenue contended that the filing of Form 10CCB within the prescribed date is mandatory, while the assessee argued otherwise. The Tribunal,......
March 19, 2024 Case Laws Income Tax

Registration u/s 80G(5) - The Tribunal found that the provision allowing expenditure of up to five percent for religious purposes did not apply to this case. - The......
March 19, 2024 Case Laws Income Tax

Registration u/s 80G(5)(vi) - The appellant, seeking registration under Section 80G(5) of the Income Tax Act, had their application rejected due to the mention of......
March 19, 2024 Case Laws Income Tax

Dismissal of appeal of assessee ex-parte before the Ld.CIT(A) - there was no compliance from the assessee to the notices issued and served on the assessee - the......
March 19, 2024 Case Laws Income Tax

Penalty u/s 271(1)(c) - Failure to file the Return of Income (ITR) - The appellate tribunal addressed two appeals filed by the assessee against penalties imposed under......
March 19, 2024 Case Laws Customs

Levy of Merchant Overtime Fee - the High Court ruled in favor of the appellant, overturning the Tribunal's decision to levy MOT charges for utilizing the services of......
March 19, 2024 Case Laws Customs

Cancellation of grant of authorised operations of warehousing service activities - Section 16 of the SEZ Act, 2005 - The High Court found that the impugned letter, which....
March 19, 2024 Case Laws Customs

Pre-Deposit - Adjustment of various deposits made by entities during the course of investigation - The appellant argued that since they were associated with these......
March 19, 2024 Case Laws Customs

Absolute Confiscation - penalty - town seizure - Smuggling - illicit transport of Gold - burden to prove - The CESTAT found the statements recorded from the employees at....
March 19, 2024 Case Laws Customs

Classification of imported goods - Battery Fuse Units (BFU) - The tribunal examined whether the BFU should be classified under Chapter Heading 8529 as parts of Base......
March 19, 2024 Case Laws Customs

Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the......
March 19, 2024 Case Laws Customs

Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling......
March 19, 2024 Case Laws Insolvency and Bankruptcy

Maintainability of appeal - time limitation - Whether appeals filed without certified copies of the impugned orders, due to delays in obtaining them? - The Tribunal......
March 19, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Guarantor - Extinguishment of debt - The NCLAT upheld the NCLT's decision, finding that ECL did not act as a guarantor for ESL's debts based on the.....

1 ....145 146 147 148149150 151 152 153........ 189

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

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