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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 8101 to 8150 of 9406 Records

1 ....159 160 161 162163164 165 166 167........ 189

February 24, 2024 Case Laws Income Tax

Disallowance of exemption claimed u/s 54EC - non filling ROI - investment made in REC - assessee has neither filed return of income u/s 139(1) of the Act, nor in......
February 24, 2024 Case Laws Income Tax

Assessment u/s 153A - Addition based on the valuation report - completed assessment - nature of material found in the course of search which led to impugned additions -.....
February 24, 2024 Case Laws Income Tax

Levy of penalty u/s 234E - delay of 484 days in filling Form No. 26Q (TDS Return) - technical glitches on the part of the system - The ITAT allowed the appeals, focusing....
February 24, 2024 Case Laws Service Tax

Demand of service tax - Franchise service (reverse charge) - Revenue Sharing Agreement - Instead for every student enrolled in a course, Centennial College, Canada gets.....
February 24, 2024 Case Laws Central Excise

Denial of CENVAT Credit - inputs/capital goods or not - HR, MS and SS plates received and utilized during 2003 to 2005 for setting up of Copper III plant - The Tribunal.....
February 24, 2024 Case Laws Indian Laws

Right to Terminate Agreement - delay in the delivery of possession of the apartment - The Supreme Court held that, there are no hesitation in holding that the NCDRC......
February 24, 2024 Case Laws Indian Laws

Contempt application preferred by the appellant alleging non-compliance of order passed by the learned Single Judge of the High Court - entitlement to refund of the......
February 24, 2024 Case Laws Indian Laws

Access to Technology in Courts - Hearings through hybrid mode or video conferencing - Lack of Uniformity - Infrastructure and Connectivity - The Supreme Court held that,....
February 24, 2024 Case Laws Indian Laws

Dishonour of Cheque - exercise of discretion rationally, by the Trial Court for award of interim compensation - The court underscores that Section 143A is directory, not....
February 24, 2024 Case Laws Income Tax

Validity of Revision u/s 263 - Admisibility of Deduction u/s 80P, Deduction from total income under chapter VI-A and business expenses - The ITAT quashed the order......
February 24, 2024 Case Laws Income Tax

Adjustment of "seized asset" against "existing liability" and levy of "interest u/s 234B" - outer time period of 120 days - The ITAT held that Ld AO miserably failed to.....
February 24, 2024 Case Laws Customs

Seeking refund the pre-deposit along with applicable interest - recovery of cash and seizure of goods of foreign origin - contravention of EXIM Policy - The High court......
February 24, 2024 Case Laws Customs

Waiver of detention and demurrage charges - seeking relief for release of the imported machinery for home consumption - classify the goods under Chapter 90 as Runway......
February 24, 2024 Case Laws Customs

Imposition of penalty and confiscation/redemption fine - repairing works for risers and pipes - repair activity done at DTA location instead of designated EOU location -....
February 24, 2024 Case Laws Customs

Classification of imported goods - electrical machines or Apparatus - ''Student interactive respond system'' under CTH 8471 60 29 - The Tribunal confirmed the order of......
February 24, 2024 Case Laws Customs

Classification of imported goods - 474.860 MTs of imported goods, namely, Petroleum Hydrocarbon Solvent (125/240) Grade M.T.O - the test report dated 03.03.2016 of......
February 24, 2024 Case Laws Customs

Classification of ‘NIKON Camera Model N2120’ with standard accessories - Classification under CTH 8525 89 00 with benefit of Notification No. 50/2017-Cus - The applicant....
February 24, 2024 Case Laws Service Tax

Condonation of delay in filing appeal before the Commissioner (Appeals) - Dismissal of appeal on the ground that the appeal was delayed by thirty three days - exclusion.....
February 24, 2024 Case Laws Service Tax

Extended period of limitation - liability of a subcontractor to pay service tax - The High court concluded that the interpretation issue regarding subcontractor......
February 24, 2024 Case Laws Service Tax

Levy of service tax - body corporate - interest income under the head “Lease and Equipment Finance Income” - interest income-rental - interest income-funding - The......
February 23, 2024 Case Laws GST

Validity of assessment order and bank attachment order - Input Tax Credit (ITC) availed of by the petitioner was reversed on the ground that three suppliers had issued......
February 23, 2024 Case Laws GST

Levy of penalty - no E-Way Bill, invoice and bilty were present in the vehicle carrying the goods - onus to prove (shifting burden) - The High court held that the......
February 23, 2024 Case Laws GST

Rejection of ITC claim solely on the ground that the petitioner had not claimed ITC in the GSTR-3B returns - The High court quashes the impugned orders and remands the......
February 23, 2024 Case Laws GST

Refund claim - export of service - zero rated supply - receipt in convertible foreign exchange - Amount received through Paypal in Indian currency - The High Court......
February 23, 2024 Case Laws GST

Provisional attachment of bank accounts - The appeal is allowed, and the order dismissing the writ petition is set aside. The provisional attachment orders are revoked,.....
February 23, 2024 Case Laws Income Tax

Benefit of Vivad se Vishwas Scheme - The High held that, once the respondents had taken the principled position that the VSV Act would apply even in those matters where.....
February 23, 2024 Case Laws Income Tax

Recovery proceedings - Attachment of assets of the 4th respondent - alienation/transfer as contrary to section 281 of IT Act - claim of ownership of the property - void.....
February 23, 2024 Case Laws Income Tax

Income recognition - advances received from clients - AO observed that “out of pocket expenses” had been exclusively kept out of the books and on reimbursement of the......
February 23, 2024 Case Laws Income Tax

Penalty u/sec. 271(1)(c) - income disclosed in search action - Ex-parte order - The Tribunal observed that the assessee admitted to suppressed receipts, which were......
February 23, 2024 Case Laws Income Tax

Unexplained money - proof of source cash deposited in bank account - proof of cash on hand - the Tribunal noted a lack of clear reasoning in rejecting the assessee's......
February 23, 2024 Case Laws Income Tax

Penalty u/s 271D / 271E - violation of provisions of Sec.269SS and 269T - basis of presumption u/s 132(4A) - Period of limitation - The Tribunal found that the penalty......
February 23, 2024 Case Laws Income Tax

Territorial jurisdiction of AO - Validity of notice issued u/s 143(2) and assessment completed by ACIT, Circle-3, Deoghar - Whether curable defect u/s 292BB? - The ITAT.....
February 23, 2024 Case Laws Income Tax

Fringe Benefit Tax (“FBT”) - business promotion expenses treated as fringe benefit accorded by the assessee to its employees - the expenses are incurred by field staff......
February 23, 2024 Case Laws Customs

Prayer for a direction extending the validity period of Duty Credit Certificate by a period of 15 years - permit use of the Duty Credit Certificate to defray I.G.S.T and....
February 23, 2024 Case Laws Customs

Whether the confessional statement of the appellant given to the Customs officers u/s 108 of the Customs Act, 1962 though retracted at a later stage, is admissible in......
February 23, 2024 Case Laws Customs

Mis-declaration - Imported goods declared as Indonesia Robusta Coffee - 100% EOU - Goods imported was Coffee husk and not Coffee beans - The High Court observed that,......
February 23, 2024 Case Laws Customs

Conversion of Shipping bill under Drawback scheme to Advance Authorisation scheme - Condition provided in Board's Circular No. 36/2010 - Payment of customs duties on......
February 23, 2024 Case Laws Customs

100% EOU - Classification of goods - Bill of Entry describes the goods as ‘Indonesia robusta coffee beans’ - On examination found to be Coffee husk/bits - Denial from......
February 23, 2024 Case Laws Customs

Valuation of imported goods under Rule 9 and 10(1)(c) - addition of payment made towards royalty -100% subsidy of foreign supplier - Related party - The CESTAT observed.....
February 23, 2024 Case Laws Companies Law

Prayer for being excused of any criminal liability and relieved of the alleged defaults complained of by the Registrar of Companies (ROC) - section 463(2) of the......
February 23, 2024 Case Laws Insolvency and Bankruptcy

Challenge to direction that entire cost be paid by the Applicant/Appellant - Admission of CIRP set aside - Corporate Debtor was NBFC - NCLAT observed that, in a......
February 23, 2024 Case Laws Insolvency and Bankruptcy

Prayer for condonation of delay of 1197 days and admission of the claim - The appellants argue that their claims should be considered despite the approval of the......
February 23, 2024 Case Laws Money Laundering

Grant of anticipatory bail - money laundering - sale of fake Remdesivir injections to earn huge money from Covid patients - proceeds of crime - Considering the money......
February 23, 2024 Case Laws Money Laundering

Money Laundering - predicate/scheduled offence - proceeds of crime - purchase of papers of Rajasthan Eligibility Examination for Teachers, 2021 (REET, 2021) and its......
February 23, 2024 Case Laws Service Tax

Attachment of property of the partnership firm - Recovery of Service post GST era - The High Court observed that, as regards taxes which had not been recovered, it......
February 23, 2024 Case Laws Service Tax

Appellant is a juridical person or not - Appellant can be treated as a “trust” or not - service provided to contributories or not - The High Court found that the......
February 23, 2024 Case Laws Service Tax

Classification of services - Security Services or not - full battalion of the Tripura State Rifles mainly for dedicated deployment to PSU for security services - The......
February 23, 2024 Case Laws Central Excise

Interest on delayed refund - period prior insertion of the Section 11BB of CEA - As the entire issue is in sequel of the Tribunal order directing payment of due interest....
February 23, 2024 Case Laws VAT and Sales Tax

Validity of grant of permission to the petitioner’s assessing authority, to re-assess the petitioner - The HC observed that, since, the assessing officer failed to make.....
February 23, 2024 Case Laws Indian Laws

Dishonour of Cheque - The High Court observed that, the presumption under Section 139 of the N.I. Act is a presumption of law, as distinguished from the presumption of......

1 ....159 160 161 162163164 165 166 167........ 189

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

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