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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 8151 to 8200 of 9406 Records

1 ....160 161 162 163164165 166 167 168........ 189

February 22, 2024 Case Laws GST

Penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - goods detained on the ground that the goods were being transported on a vehicle different from....
February 22, 2024 Case Laws GST

Seeking grant of bail - availment of fake ITC - issuance of fake bills from seven firms managed by him and taking ITC through fake bills issued by fake firms created -......
February 22, 2024 Case Laws GST

Maintainability of appeal - appeal filed by the petitioner was dismissed on the ground of limitation - The High court concluded that the petitioner's appeal was filed......
February 22, 2024 Case Laws GST

Classification of goods - Crackle - The AAAR held that, the product by name "Crackle" manufactured and supplied by the appellant containing the ingredients Sugar, Cashew....
February 22, 2024 Case Laws GST

Industrial consumer or institutional consumer? - Trading of Food grains, Sugars, Edible Oils etc. (unbranded) - Levy of GST on goods supplied by the applicant through......
February 22, 2024 Case Laws GST

Classification of supply - supply of hiring services of air conditioning system and fire extinguishing system - The AAR observed that, there can be no dispute in this......
February 22, 2024 Case Laws GST

Levy of GST - export of pre-packaged and labelled rice Up to 25 Kgs, to foreign buyer - supply of pre-packaged and labelled Rice up to 25 Kgs, to exporter on “bill to......
February 22, 2024 Case Laws GST

Maintainability of Advance Ruling application - no question is found to have been raised by the applicant - The AAR states that since no questions were raised for......
February 22, 2024 Case Laws GST

Classification of supply - composite supply or not - Carbon credit trading - Support services to agriculture, forestry, fishing, animal husbandry - The AAR concluded......
February 22, 2024 Case Laws GST

Requirement of GST registration - dealing in brokerage of agricultural produce which is exempt - The AAR determined that the applicant's activities qualify as commission....
February 22, 2024 Case Laws GST

Levy of GST - Supply or not - compensation amounts such as liquidated damages/trade settlement/damages collected from the customers for non-performing of contractual......
February 22, 2024 Case Laws GST

Classification of goods - original car seat covers - The AAR ruled that, the original car seat covers which are manufactured and designed to permanently fit over the raw....
February 22, 2024 Case Laws GST

Classification of goods (micronutrient Fertilisers) - Mangala Borosan - Mangala G1 - Classifiable under Chapter Heading 3105 as Fertilisers or not - The AAR ruled that,.....
February 22, 2024 Case Laws Income Tax

Rectification application - Validity of Garnishee Notices for recovery of tax - contention of the writ petitioners that the Garnishee Notices had come to be issued even.....
February 22, 2024 Case Laws Income Tax

Validity of draft assessment order and final assessment order as barred by limitation u/s 153(2A) - Scope of the word “received” - Tribunal held the draft assessment......
February 22, 2024 Case Laws Income Tax

Taxability of salary income in India while rendering service in abroad - assessee is NRI - income accrued inside or outside India - assessee is a non-resident employee......
February 22, 2024 Case Laws Income Tax

Addition made towards excess physical stock during the survey - unexplained investment u/s 69 taxable at rates prescribed u/s 115BBE - The ITAT concurred with the......
February 22, 2024 Case Laws Income Tax

LTCG - Denial of exemption u/s 54 - the ITAT observed that, for the purpose of claiming the benefit u/s 54 of the Act, within a period of one year before or two year......
February 22, 2024 Case Laws Income Tax

Denial of deduction claimed u/s 80P (2)(d) - AO disallowed the benefit by invoking the provision of section 154 for rectification of mistake change of opinion - interest....
February 22, 2024 Case Laws Income Tax

MAT computation u/s 115JB - Adjustment for computation of book profits u/s. 115JB on the ground that expenses are unascertained liability. - The Tribunal addressed each.....
February 22, 2024 Case Laws Income Tax

Addition u/s 56(2)(viib) r.w.r 11UA - excess premium charged - issuance of preference shares to the director/ex-director of the assessee company - The ITAT held that......
February 22, 2024 Case Laws Customs

Challenged the show cause notice issued - mergers and de-mergers - The petitioner argues that the show cause notice was issued in the name of a company, M/s.Fabritex......
February 22, 2024 Case Laws Customs

Amendment of bills of entry - The High court examined Section 149 of the Customs Act, which permits amendments of import documents under certain conditions. - HD found......
February 22, 2024 Case Laws Customs

Classification of Betine Hydrochloride (Betine HCL) - The Tribunal noted that no samples were drawn for chemical testing to support the classification, and the product......
February 22, 2024 Case Laws Customs

Classification of "quicklime" imported goods - The CESTAT considered the chemical composition of the imported "quicklime" and previous judgments on similar matters. - On....
February 22, 2024 Case Laws SEBI

Exit Policy of SEBI - letter issued by SEBI calling upon CSE [Calcutta Stock Exchange] to apply for voluntary exit - The High Court held that, Regulations such as those.....
February 22, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP u/s 7 - classification of Commission on sales - Financial Debt or not - threshold limit - The Adjudicating Authority analyzed the definition of......
February 22, 2024 Case Laws Service Tax

Classification of services - leaning Activity Services or not - rendering the services of “Evacuation of Ash from ash ponds and nuisance-free transportation and disposal....
February 22, 2024 Case Laws Central Excise

Method of Valuation - section 4 of Central Excise Act, 1944 or section 4A of Central Excise Act, 1944 - packages of cake mixes manufactured having been affixed with......
February 22, 2024 Case Laws Central Excise

Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured......
February 22, 2024 Case Laws Central Excise

Non-fulfillment of input output norms as per the allegation of the Department - defective PETs also should be considered as part of the output or not - Applicability of.....
February 22, 2024 Case Laws Indian Laws

Condonation of delay by applying Section 5 of the Limitation Act - Section 378(5) of CrPC - In the present case, there is no such exclusionary provision under Section......
February 22, 2024 Case Laws Indian Laws

Dishonour of Cheque - legally enforceable debt or not - The only defence, which has been taken by the petitioner-convict during trial was that the cheques were issued in....
February 22, 2024 Case Laws Indian Laws

Dishonour of Cheque - applicability of principles of discharge - allegations of taking the amount on the pretext of Chinese technology - Forged documents and cheating -.....
February 21, 2024 Case Laws GST

Cancellation of GST registration of petitioner - The High Court found that the cancellation orders were arbitrary as they did not consider the returns filed by the......
February 21, 2024 Case Laws GST

Validity of assessment order - difference of turnover between P & L account and balance sheet, on the one hand, and GSTR-9, on the other - The High Court Noted that the.....
February 21, 2024 Case Laws GST

Cancellation of GST registration of the petitioner with retrospective effect - vague SCN and impugned order - The court noted that the petitioner's response to the show.....
February 21, 2024 Case Laws GST

Retrospective cancellation of GST registration of the petitioner - The High Court set aside the impugned order of GST registration cancellation was due to procedural......
February 21, 2024 Case Laws GST

Under declaration of output tax - excess claim of Input Tax Credit - impugned order is a cryptic order without adverting to any of the submissions raised by the......
February 21, 2024 Case Laws GST

Validity of assessment order and attachment notice - no allegations of fraud, wilful-misstatement or suppression of facts - The High Court held that, on examining the......
February 21, 2024 Case Laws GST

Seeking grant of Regular Bail - fictitious firms created and opened in the name of the present Applicant and his wife and the benefit of input tax credit availed in the.....
February 21, 2024 Case Laws GST

Seeking grant of regular bail - availment of irregular credit - invoices have been issued without any underlying supply of goods - The High Court held that, mere fact......
February 21, 2024 Case Laws Income Tax

Entitlement for relief u/s 89(1) - Can be equated to refund amount or not - Employee under suspension from 01.03.1996 to 16.04.2007 got ‘subsistence allowance’ for the......
February 21, 2024 Case Laws Income Tax

Rejection of Revision application u/s 264 - Exemption u/s 11 denied to assessee - benefits denied merely on the ground that the donor has deducted TDS u/s 194C and 194J.....
February 21, 2024 Case Laws Income Tax

Revision u/s 263 - unexplained cash deposit during the demonization period - The tribunal noted that the AO had conducted an adequate inquiry into the assessee's cash......
February 21, 2024 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - Difference between the agreed consideration and Valuation adopted by the DVO - Assessee is one of the party who along with four others......
February 21, 2024 Case Laws Income Tax

Accrual of income in India - existence of DAPE - PE in India or not? - The ITAT previously ruled in favor of the Assessee regarding the existence of a fixed place PE.......
February 21, 2024 Case Laws Income Tax

Addition u/s 68 - unexplained cash credits - Onus to prove - CIT(A) deleted addition - The Tribunal found that the assessee failed to discharge its onus of proving the......
February 21, 2024 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - bogus LTCG - penny Stocks - whether documents found during the course of search were of incriminating nature? - The tribunal......
February 21, 2024 Case Laws Income Tax

Excess stock found during the course of survey - unexplained investments u/s 69 r.w.s.115BBE - The ITAT concluded that the addition made by the AO was not justified.......

1 ....160 161 162 163164165 166 167 168........ 189

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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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