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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 7851 to 7900 of 9406 Records

1 ....154 155 156 157158159 160 161 162........ 189

March 5, 2024 Case Laws GST

Classification of goods - The petitioner alleges that the show cause notices were issued with a pre-determined notion regarding the classification of goods, thereby......
March 5, 2024 Case Laws GST

Levy of penalty - Non-production of e-way bill in time due certain difficulties - intention to evade tax (mens rea) - The High Court emphasizes that the burden of proof.....
March 5, 2024 Case Laws GST

Classification of goods - Harpic Disinfectant Toilet Cleaner - Lizol Disinfectant Toilet Cleaner - The High Court held that the impugned order of assessment suffers from....
March 5, 2024 Case Laws Income Tax

Challenge AAR ruling - Income taxable in India or not? - TDS liability u/s 195 - whether payments to SIPCL for BSS under the Cost Contribution Arrangement ("CCA") - The.....
March 5, 2024 Case Laws Income Tax

TDS u/s 194N - Constitutional validity of TDS on cash withdrawal from Bank exceeding a certain threshold - The High Court upheld the constitutionality of Section 194N,......
March 5, 2024 Case Laws Income Tax

Liability of legal representative (LR) of deceased - validity of assessment order passed u/s 147 against only one LR - The High Court held that the impugned assessment......
March 5, 2024 Case Laws Income Tax

Prosecution u/s 276C (2), 276CC and 276C (1) - willful attempt to evade the payment of tax and the penalty under Income Tax Act - Assessment u/s 143(3) r.w.s 153A - The.....
March 5, 2024 Case Laws Income Tax

Valuable right of recovery of petitioner as secured creditor - Tax recovery proceedings - priority to secured creditors - equitable mortgage created by the bank - The......
March 5, 2024 Case Laws Income Tax

Addition made u/s 43CA - difference between the amount of sale consideration appearing in the conveyance deed and the value adopted by the stamp valuation authority -......
March 5, 2024 Case Laws Income Tax

Unexplained cash credit u/s 68 - share capital/share premium receipts - Despite substantial evidence provided by the appellant, including bank statements, share......
March 5, 2024 Case Laws Income Tax

Capital gain u/s 45 - capital gain on surrender of leasehold right - Transfer u/s 2(47) or not? - The Tribunal held that, the act of these assessees in not disclosing......
March 5, 2024 Case Laws Income Tax

Disallowance of Capital Loss on Sale of Shares - sale of shares due to the amalgamation of certain entities - The AO disallowed the loss, treating it as an artificial......
March 5, 2024 Case Laws Income Tax

Addition as perquisite u/s 17(2)(iv) - payment for credit card bills made by the company on her behalf - The ITAT deleted the addition accepting the assessee's......
March 5, 2024 Case Laws Income Tax

Undisclosed deposits in foreign bank account - assessee a joint holder along with her husband - The ITAT remanded this issue to the AO for fresh examination, recognizing....
March 5, 2024 Case Laws Income Tax

Characterization of receipts - Treatment of interest income from staff loans and advances, interest income from other loans and advances and miscellaneous income -......
March 5, 2024 Case Laws Income Tax

Unexplained income and undisclosed interest - The tribunal held that, additions for unexplained investments cannot stand if the items in question are accounted for in......
March 5, 2024 Case Laws Income Tax

Accrual of income in India - period of stay in India - salary received by the assessee from his foreign employer - DTAA between India and USA - Revenue contended that,......
March 5, 2024 Case Laws Customs

Validity of the Notification Prohibiting Export of Non-Basmati White Rice - Purchase contracts executed by the petitioner prior to the Notification - The High court......
March 5, 2024 Case Laws Customs

Refund claim - Principles of unjust enrichment - Imported goods as ''wireless telephone'' - The Tribunal's findings indicated that the appellant had paid duty without......
March 5, 2024 Case Laws Customs

Demand Duty - Mis-declaring imported goods ‘Brush Cutters’ as ‘Power Weeders’ - The Tribunal found the goods to be 'Brush Cutters' not 'Power Weeders' based on......
March 5, 2024 Case Laws Customs

Fraudulent exports - Seeking to recover the drawback as well as seeking to impose penalties on all the noticees thereon - after about two years supplementary Show Cause.....
March 5, 2024 Case Laws Customs

Request for modification of Advance Ruling - Classification of Echo Dot with clock - Benefit of exemption notifications on their import. - The previous ruling classified....
March 5, 2024 Case Laws Companies Law

Oppression and Mismanagement - inherent powers of NCLT to cause audit of accounts - allegations of siphoning funds, breach of agreements, and failure to maintain proper.....
March 5, 2024 Case Laws Money Laundering

Seeking grant of bail - Money Laundering - reason to believe - cessation from the directorship from the above companies - beneficial ownership directly or indirectly......
March 5, 2024 Case Laws Service Tax

Benefit of SVLDRS - Bar imposed by an enquiry / investigation or audit post 30.06.2019 - The court set aside the impugned order, holding that the petitioner's......
March 5, 2024 Case Laws Service Tax

Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that......
March 5, 2024 Case Laws Service Tax

Export of services - Procedural lapse in submitting the proof of documents - Non-fulfilment of conditions prescribed in the N/N. 18/2009-ST - After hearing both sides,......
March 5, 2024 Case Laws Service Tax

Refund of service tax on ocean freight under reverse charge mechanism - The tribunal noted that considering this ground would amount to assessing a new refund claim......
March 5, 2024 Case Laws Central Excise

Refund of duty paid on self assessment basis - Refund of the Cenvat credit reversed - benefit of exemption notification - The High court scrutinizes the appellant's......
March 5, 2024 Case Laws Indian Laws

Dishonour of Cheque - legally enforceable debt or liability - The accused denies the allegations and contends that there was no loan transaction with the complainant.......
March 5, 2024 Case Laws Indian Laws

Dishonor of Cheque - suspension of sentence and criminal appeal - Validity of imposing a condition of depositing 20% of the compensation amount - statutory liability u/s....
March 5, 2024 Case Laws Indian Laws

Suit for recovery of money on the foot of promissory note - Burden/onus to prove - The High Court found in favor of the plaintiff, overturning the decision of the......
March 4, 2024 Case Laws GST

Principle of uberrima fides (utmost good faith) - Cancellation of GST registration of petitioner - Upon verification ordered by the High court, it was discovered that......
March 4, 2024 Case Laws GST

Cancellation of GST registration of the petitioner with retrospective effect - the notice does not even mention the name of the officer or designation of the authority......
March 4, 2024 Case Laws GST

Cancellation of GST registration of the petitioner with retrospective effect - The High court modifies the impugned order to address the petitioner's concerns. The court....
March 4, 2024 Case Laws GST

Violation of principles of natural justice - impugned order passed without considering reply to the show cause notice - The High court finds the respondent's stand of......
March 4, 2024 Case Laws Income Tax

Assessment u/s 144 - estimation of income - Method of accounting - Non rejection of books of account - disallowance of expenses, addition of inflated purchases and......
March 4, 2024 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - entitlement to exemption u/s 54F - The High Court examines Section 54F of the Act and concludes that the reassessment is......
March 4, 2024 Case Laws Income Tax

Order u/s 119(2)(b) of the Act rejecting the application for waiver of time limit for filing of the return - claim in the refund on account of the tax deducted at source....
March 4, 2024 Case Laws Income Tax

Estimation of income - bogus purchases - The ITAT found the CIT(A)'s decision to restrict the addition to a percentage of disputed purchases as a reasonable estimation......
March 4, 2024 Case Laws Income Tax

Exemption u/s 11 and 12 - charitable activity u/s 2(15) - total receipts from trade, commerce or business/service exceeded 20% of total receipts - The ITAT, referencing.....
March 4, 2024 Case Laws Income Tax

Validity of assessment order passed u/s 144C - period of limitation - The ITAT Delhi found the final assessment order dated 30.06.2022 to be barred by limitation. It was....
March 4, 2024 Case Laws Customs

Release of seized goods - Arecanuts - prohibited goods - reason to believe - The High court finds that the Revenue Authorities failed to present credible and objective......
March 4, 2024 Case Laws Customs

Classification - Import of Pump - The appellant classified the goods under CTH 84248990 as Pump for lotion dispenser, while the Shed Officer redirected the......
March 4, 2024 Case Laws Customs

Valuation of imported goods - allegation of Fabricated invoices/ original invoices - The CESTAT Hyderabad dismissed the Revenue's appeal, supporting the OIO's findings......
March 4, 2024 Case Laws Customs

Classification of import of goods - Brush Cutters - The tribunal held that the imported goods ('brush cutters') are correctly classifiable under CTH 8467 8990 as they......
March 4, 2024 Case Laws Insolvency and Bankruptcy

Immunity to corporate debtors and their assets, upon approval of a resolution plan - jurisdiction of NCLT to release the attached properties by invoking Section 32A of......
March 4, 2024 Case Laws Insolvency and Bankruptcy

Revival of company appeal by Financial Creditor - Order of setting aside of CIRP - The application by Akasa Finance Ltd. cites the dishonour of 12 post-dated cheques......
March 4, 2024 Case Laws Money Laundering

Seeking grant of Bail - money Laundering - Scheduled offence - opening of bank account by forging documents in the name of fictitious persons - scope of section 45 of......
March 4, 2024 Case Laws Service Tax

Taxability of Lease Rent and Capital Replacement Fund - The appellant argued that lease rent was to be transferred to NOIDA authority and not for providing any services.....

1 ....154 155 156 157158159 160 161 162........ 189

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F: assessment order

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 ...

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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 ...

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