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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 7901 to 7950 of 9406 Records

1 ....155 156 157 158159160 161 162 163........ 189

March 4, 2024 Case Laws Indian Laws

Appointment of an arbitrator for the adjudication of disputes - Applicability of time limitation - The Supreme Court held that the petition is timely and not hit by......
March 4, 2024 Case Laws Indian Laws

Recovery of narcotics from a vehicle which was stopped during transit - Ganja - contraband item - procedure of search and seizure governed by Section 43 read with......
March 4, 2024 Case Laws Indian Laws

Declaration of Petitioner as a Wilful Defaulter under the Master Circular on Wilful Defaulters, 2015 - depriving the Petitioner from availing credit facilities for his......
March 2, 2024 Case Laws GST

Entitlement to interest on IGST refund - In refund application petitioner has only claimed the integrated tax and not the interest on the same - The High court referred.....
March 2, 2024 Case Laws GST

Cancellation of GST registration of the petitioner with retrospective effect - The High court observed that cancellation with retrospective effect should be based on......
March 2, 2024 Case Laws GST

Validity of SCN - validity of extension of outer time limit provided in the statute for issuance of notice under sub-Section (2) of Section 73 of the GST Act - The court....
March 2, 2024 Case Laws GST

Validity of Conclusion of proceedings u/s 73 of the Central Good and Service Tax Act 2017 without considering the reply filed by the petitioner - The court noted that......
March 2, 2024 Case Laws GST

Condonation of delay in filing appeal - The petitioner argued that due to health issues, specifically septic shock, and subsequent challenges in consulting with the......
March 2, 2024 Case Laws Income Tax

Scope of Rectification u/s 254 - Power of ITAT - valuation of a bundle of sports rights purchased by the petitioner - Despite detailed expert opinions and submissions by....
March 2, 2024 Case Laws Income Tax

Period of limitation to issue notice for reopening of assessment u/s 149 - The High court emphasized the principle that the validity of a notice u/s 148 must be assessed....
March 2, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - The High court observes that all the issues raised in the notice for reopening were indeed subject to discussion......
March 2, 2024 Case Laws Income Tax

Validity of draft assessment order u/s 144C(1) - difference in numbers in closing and opening stock of Lingerie - The show cause notice lacked specific quantification of....
March 2, 2024 Case Laws Income Tax

Waiver of interest u/s 234A, 234B and 234C - Interest assessed on account of non-payment of advance tax - prayer for waiver of Interest declined as that late assessee......
March 2, 2024 Case Laws Income Tax

Income deemed to accrue or arise in India - receipts of subscription fees - The ITAT had found that it did not involve the transfer of copyright or the provision of......
March 2, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - change of opinion - mechanical satisfaction - Admission of additional income by Senior Executive of the petitioner during the search -.....
March 2, 2024 Case Laws Income Tax

Unexplained cash credit u/s 68 - bogus share capital/share premium - The tribunal noted that the appellant's company had witnessed significant growth over the years,......
March 2, 2024 Case Laws Income Tax

Bogus loss from trading in shares/securities - ITAT observed that, despite the appellant's submission of evidences during the assessment proceedings, the assessing......
March 2, 2024 Case Laws Income Tax

Scope of rectification u/s 154 - Allowing the rectification application CIT(A) admitted the claim of expenditure - The ITAT concluded that the question of comparables in....
March 2, 2024 Case Laws Income Tax

Eligibility for exemption u/s 10(23C)(iiiad) - claim not made in return of income - failure to furnish audit report in Form 10B - The Tribunal found that the......
March 2, 2024 Case Laws Income Tax

Addition u/s 68 - unsecured loans Addition u/s 2(22)(e) - Deemed dividend - The Tribunal found merit in the Assessee's submissions, noting that all relevant documents......
March 2, 2024 Case Laws Income Tax

Disallowance of weighted deduction u/s. 35(2AB) - research and development (R&D) expenditure - The Income Tax Appellate Tribunal (ITAT) considered the arguments......
March 2, 2024 Case Laws Income Tax

Revision u/s 263 - Genuineness of expenditure (Commission paid) - The ITAT found that the commission agreement was genuine, payments were made through banking channels,.....
March 2, 2024 Case Laws Income Tax

Revision u/s 263 - unexplained cash deposits - onus to prove - The Pr. CIT found the assessment order erroneous and prejudicial to the revenue's interests due to......
March 2, 2024 Case Laws Income Tax

Rectification u/s 154 - under-assessment of income qua the foregoing depreciation/additional depreciation issue(s) - The Tribunal considered the Revenue’s contentions......
March 2, 2024 Case Laws Income Tax

Set off of brought forward business loss - mistakes in previous years for not claiming benefit of set-off - 8 years time limit provided in the statute - The ITAT found......
March 2, 2024 Case Laws Income Tax

Depreciation on landed property - disallow depreciation on land cost and added back to the total income - The ITAT held that Depreciation on landed property is not......
March 2, 2024 Case Laws Income Tax

Disallowance of depreciation on goodwill created in the scheme of amalgamation - The ITAT allowed the claim for depreciation on goodwill, aligning with the precedent set....
March 2, 2024 Case Laws Customs

Import of balloons for party decorations, pumps and balloons stands - Compliance with Toys (Quality Control) Order, 2020 - The tribunal observed that the clarification......
March 2, 2024 Case Laws Customs

Imports crude edible oil - crude palm oil - Whether Social Welfare Surcharge (SWS) is leviable when the Basic Customs Duty (BCD) is exempted. - The tribunal held that......
March 2, 2024 Case Laws Customs

Benefit under the SHIS Scheme (Status Holder Incentive Scheme) - Import of Turning Cradle and Blade Shell Lifting Device - Goods were considered as not falling within......
March 2, 2024 Case Laws Customs

Rejection of application seeking amendment of the bill of entries u/s 149 - mis-declaration of the HSN Code due to clerical error - The appellant argued that the......
March 2, 2024 Case Laws Customs

Application for cancellation of bail granted to the applicant / accused - mis-declaration of manufacturing year of the crane imported - arrested u/s 104(1) for the......
March 2, 2024 Case Laws Insolvency and Bankruptcy

Eligibility of ex-promoter/Corporate Debtor u/s 29A read with Section 240A of the IBC to submit a resolution plan claiming the benefits of MSME - rejection of Resolution....
March 2, 2024 Case Laws Insolvency and Bankruptcy

Exclusion of appellant from the Committee of Creditors (CoC) - The Resolution Professional deemed Rare ARC (appellant) akin to a related party, thus ineligible for CoC......
March 2, 2024 Case Laws Insolvency and Bankruptcy

Execution of Conveyance deed - Home Buyers / Commerical property - entitlement to receive the payment of rent as assured in the MoU entered with the allottees and the......
March 2, 2024 Case Laws Money Laundering

Rejection of bail of the applicant - co-accused - accusation is that the applicant has misused his authority as despite the land falling within CRZ- III in respect of......
March 2, 2024 Case Laws Money Laundering

Money Laundering - Limitations of Enforcement Directorate's Powers under PMLA - The High Court found no overreach in the ED's actions, stating that the ED was within its....
March 2, 2024 Case Laws Service Tax

GTA - transportation of goods - whether sale is not mandatory in relation to the word “goods” for purpose of levy of service tax? - The Tribunal determined that the......
March 2, 2024 Case Laws Central Excise

CENVAT Credit - though the tools and moulds purchased by them were continue in use for manufacture of excisable automobile components however same has been shown as sold....
March 2, 2024 Case Laws Central Excise

Issuance of second SCN without adjudicating first SCN - Valuation - the Tribunal found merit in the Appellant's arguments. It noted that the Department had pursued two......
March 2, 2024 Case Laws VAT and Sales Tax

Time Limitation for reopening of asse - The High Court observed that since no returns were filed by the petitioner in time or thereafter as is prescribed under Rule 7 of....
March 2, 2024 Case Laws Indian Laws

Automatic Vacation of the interim order / Stay Order after six months - judicial legislation or not - The Supreme Court held that interim orders cannot automatically......
March 1, 2024 Case Laws GST

Violation of principles of natural justice - Opportunity of personal haring not provided - discretion to grant an adjournment - The petitioner sought an extension to......
March 1, 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......
March 1, 2024 Case Laws GST

Cancellation of GST registration of the petitioner - mere system generated order - The court found that the cancellation order in question displayed a clear lack of......
March 1, 2024 Case Laws GST

Interpretation of statute - word ‘or’ is used in section 75(4) of the UPGST Act, 2017 - opportunity of personal hearing was not afforded - Relying on statutory......
March 1, 2024 Case Laws GST

Classification of supply - survey, designing, installation and commissioning of project under EPC contract - The AAAR held that the services provided by the appellant......
March 1, 2024 Case Laws GST

Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled......
March 1, 2024 Case Laws Income Tax

TDS u/s 194H - Legibility of cellular mobile telephone service providers to deduct TDS on commission payable to franchisees/ distributors. - nature of relationship......
March 1, 2024 Case Laws Income Tax

Re-opening of assessment u/s 147 - notice beyond period of four years - change in the opinion or a later decision on the legal aspects - The High court finds no evidence....

1 ....155 156 157 158159160 161 162 163........ 189

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F: Stock damaged in recent floods

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F: Transfer of ITC without filing ITC-02

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 ...

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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