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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 7951 to 8000 of 9406 Records

1 ....156 157 158 159160161 162 163 164........ 189

March 1, 2024 Case Laws Income Tax

Revision u/s 263 - admissibility of deduction u/s 54F - CIT has misinterpreted the provision of law to hold that the assessee was ineligible to claim exemption u/s. 54F.....
March 1, 2024 Case Laws Income Tax

TP Adjustment - Allowability of intergroup payment of management fees - principle of consistency - The Income Tax Appellate Tribunal (ITAT) found that the assessee......
March 1, 2024 Case Laws Income Tax

TP Adjustment - Eligible International Transaction - safe harbor rules - The court examined the eligibility of international transactions under Rule 10TC of the Income......
March 1, 2024 Case Laws Income Tax

Revision u/s 263 - CIT setting aside the second reassessment order - time limit to take action u/s 263 - the necessity for the Commissioner to have substantial grounds......
March 1, 2024 Case Laws Income Tax

Unexplained credits u/s. 68 - cash claimed to have been received by the assessee from recovery of farmers' advances earlier granted - onus to prove - The ITAT upheld the....
March 1, 2024 Case Laws Customs

Levy of customs duty - Aviation Turbine Fuel (ATF) - confiscation u/s 111 (f) (j) and (m) - penalty - ATF was held liable for confiscation, but since goods were not......
March 1, 2024 Case Laws Companies Law

Professional Misconduct - Chartered Accountant (CA) - Significant failures to adhere to Standards on Auditing (SAs), gross negligence, and lack of professional......
March 1, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Liability to pay transfer fee of 10% of the prevailing market value of the Kharagpur land - The court determines the validity of notices issued by the respondents....
March 1, 2024 Case Laws Insolvency and Bankruptcy

While permitting withdrawal of Section 9 Application, Adjudicating Authority did not grant liberty to the Appellant to reapproach the Adjudicating Authority in the event....
March 1, 2024 Case Laws Insolvency and Bankruptcy

Approval of the Resolution Plan - Appellant (Successful Resolution Applicant - SRA) submits that after approval of Resolution Plan of the Appellant by the CoC, there was....
March 1, 2024 Case Laws Insolvency and Bankruptcy

Rejection of section 9 application filed by the Appellant - pre-existing dispute - The NCLAT determined that the email communication constituted a clear dispute......
March 1, 2024 Case Laws Insolvency and Bankruptcy

Withdrawal of CIRP - The NCLAT emphasized that withdrawal of CIRP necessitates an application by the applicant and approval by 90% of the Committee of Creditors (CoC),......
March 1, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Eviction of the Appellant from the property - handing over the possession of the property in question to the RP (now Liquidator) within 15 days from the passing......
March 1, 2024 Case Laws Central Excise

Refund of excise duty paid under protest against demand created on alleged manufacture and clearance of Zarda Scented Tobacco - The High court concludes that the revenue....
March 1, 2024 Case Laws Central Excise

Relevant date for allowing interest on delayed transfer of Cenvat credit - While the appellant argued for the date of formal communication of the merger to the......
March 1, 2024 Case Laws Central Excise

Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs......
February 29, 2024 Case Laws Income Tax

Application u/s 197 for issuance of a Lower Deduction of Tax Certificate - The High Court observed that, a plain reading of Rule 28-AA makes it clear that the......
February 29, 2024 Case Laws GST

Refund of the amount of tax deposited by him on the cancelled (old) registration - inadvertent / bona fide error - The court concludes that the petitioner is entitled to....
February 29, 2024 Case Laws GST

Condonation of delay in filing appeal before the appellate authority - Delay of 73 days - The High court dismissed the writ petition, finding it devoid of merit. It......
February 29, 2024 Case Laws GST

Classification of service - provision of service including supply of material amounting to transfer of property in goods - The Authority determined that the specific......
February 29, 2024 Case Laws GST

Scope of Advance Ruling application - classification of product Keer Kokil - The AAR had classified "Keer Kokil" as 'unmanufactured tobacco' under CTH 24012090,......
February 29, 2024 Case Laws GST

Scope of Advance Ruling - The appellant sought clarification on the classification of the service recipient, Jaipur Vidyut Vitran Nigam Limited (JVVNL), as a "Government....
February 29, 2024 Case Laws GST

Classification and rate of GST - parts of fuel injection pumps - Application of General Rules for Interpretation (GRI), along with the Customs Tariff Act and HSN......
February 29, 2024 Case Laws GST

Availment of ITC of differential IGST paid post on-site audit by Customs authorities - To be treated as voluntary paid or not - The AAR ruled that the differential IGST.....
February 29, 2024 Case Laws GST

Appropriate classification of the product ‘Clear Bloat Glass’, which is imported and traded by the Applicant - The AAR emphasized that the tin layer in float glass was......
February 29, 2024 Case Laws GST

Classification of the services - bio-mining and waste remediation services - The AAR ruled that the services were classified under SAC 9994, which encompasses sewage and....
February 29, 2024 Case Laws GST

Classification of supply - supply of service or not - activity of supply of food by the Applicant - Tariff/Service code - restaurant service or Outdoor Catering Service?....
February 29, 2024 Case Laws Income Tax

Validity of reassessment order - Notice sent on wrong (old) E-mail ID - The petitioner company had two email addresses, one used until 2019 and another operational since....
February 29, 2024 Case Laws Income Tax

Bad Debts - Loans advanced to the Group Company utilized for purchase of properties and shares - The High court holds that it's not necessary for the assessee to......
February 29, 2024 Case Laws Income Tax

TDS u/s 194I or 194C - storage charges paid by assessee - TDS @ 20% - The ITAT concluded that assessee is liable to deduct Tax at Source u/s 194C - The High court......
February 29, 2024 Case Laws Income Tax

Unexplained cash credits u/s 68 - Interest expenditure debited as interest on securities - allegation of involvement in multi crore securities transactions scam of......
February 29, 2024 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - Onus to prove - The High court noted that the assessee had provided sufficient evidence, including bank statements, cash-flow....
February 29, 2024 Case Laws Income Tax

Non following Procedure laid down u/s 144C - Action of the AO/NeAC not proposing all the variation in the Draft Assessment Order - The Tribunal agrees with the......
February 29, 2024 Case Laws Income Tax

TP Adjustment - interest charged on foreign currency loan - The Tribunal ruled in favor of the Assessee, finding that the interest charged on the loan to its Associated.....
February 29, 2024 Case Laws Income Tax

Addition based on entries appearing in a diary seized from the assessee - Penalty proceedings u/s. 269SS, 269T and 271AAB - The CIT(A) held that the AO's findings were......
February 29, 2024 Case Laws Income Tax

Revision u/s 263 - The ITAT observed that there was no evidence of lack of enquiry by the Assessing Officer regarding the claim of deduction under Section 57. The case......
February 29, 2024 Case Laws Income Tax

Scope of Limited Scrutiny - Accrual of income - Addition towards advance fees and deposits from old students - AO attempt to convert limited scrutiny into complete......
February 29, 2024 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - capital contribution in cash by the partners - While deleting the additions, the Tribunal held that, if the Ld. AO was not......
February 29, 2024 Case Laws Income Tax

Condonation of delay in filing the appeal - delay of 326 days - sufficient cause - After considering the arguments and perusing the materials, the Tribunal found that......
February 29, 2024 Case Laws Income Tax

Non-prosecution of appeal by assessee - Undisclosed investment - as alleged assessee could not prove identity, genuineness of the transaction and creditworthiness of the....
February 29, 2024 Case Laws Income Tax

Addition on the account of Section 24 v/s business head u/s 37 - interest paid on housing loan - The ITAT upheld the CIT(A)'s decision, stating that if the interest is......
February 29, 2024 Case Laws Income Tax

Addition u/s 69 - repayments of loan/creditor - The ITAT held that the loans were duly recorded in the books of accounts and repayments were made through banking......
February 29, 2024 Case Laws Customs

Grant of Advance Authorisation - export of goods - Fulfilment of Export Obligation or not - The High court examined the redemption letter dated 18.11.2020, which......
February 29, 2024 Case Laws Customs

Recovery of Duty drawback - period for realization of export proceeds - The High court acknowledges the prima facie evidence provided by the petitioner, indicating......
February 29, 2024 Case Laws Customs

Seeking pre-arrest bail -The court dismissed the application for anticipatory bail, emphasizing that the summons issued under Section 108 of the Customs Act were for......
February 29, 2024 Case Laws Customs

Levy of Social Welfare Surcharge (SWS) on Goods Imported under MEIS Scheme - Benefit of Exemption Notification No. 32/2005-Cus. - benefit of Zero duty SWS - The Tribunal....
February 29, 2024 Case Laws Customs

Denial the benefit of the exemption notification no. 45/2017-Cus and 46/2017-Cus - Re-importation of the goods - The appellant exported goods to Thailand but faced......
February 29, 2024 Case Laws Customs

Liability of Custodian to pay demand duty - Goods lost from the custody of the custodian, CONCOR - CONCOR, as the custodian, was held liable for the duty on the pilfered....
February 29, 2024 Case Laws Customs

Classification of imported goods - rods or wires - Polycab-wires - Extended Period of limitation - Levy of penalty - The tribunal held that there was no suppression of......
February 29, 2024 Case Laws Insolvency and Bankruptcy

Condonation of delay in filing the Appeal - The Tribunal observed that their jurisdiction to condone the delay was limited to 15 days after the expiry of the limitation.....

1 ....156 157 158 159160161 162 163 164........ 189

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F: GST on Solar Plant

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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 ...

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