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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 8401 to 8450 of 9406 Records

1 ....165 166 167 168169170 171 172 173........ 189

February 13, 2024 Case Laws Income Tax

Rejection of application filed in form no. 10AB for grant of registration u/s 12AB and 80G(5) - The ITAT found that the CIT(E) had grounds for dissatisfaction based on......
February 13, 2024 Case Laws Income Tax

Revision u/s 263 - The ITAT held that the AO had conducted adequate inquiries into the sales promotion expenses, as evidenced by the issuance of specific queries to the.....
February 13, 2024 Case Laws Income Tax

Validity of notice proposing for Best Judgement assessment u/s 144 - Failure to file ITR in response to notice u/s 148 r.w.s. 142(1) due to medical reasons and recovery.....
February 13, 2024 Case Laws Income Tax

Validity of re-opening of assessment u/s 147 - Procedure of recording satisfaction for reopening assessment - notice beyond period of four years - The ITAT observed......
February 13, 2024 Case Laws Income Tax

Deduction u/s. 80IB(10) - non filling of return on time - the ITAT held that the return filed beyond the due date cannot claim deduction under section 80IB(10) as per......
February 13, 2024 Case Laws Income Tax

Unaccounted investment u/s. 69C - The ITAT observed that the confusion arose because the assessee had treated the total booking amount (creditors) as closing work in......
February 13, 2024 Case Laws Income Tax

Determination of income - The Tribunal agreed with the Ld. CIT(A)'s finding that the assessee, a real estate developer, has consistently followed the Project Completion.....
February 13, 2024 Case Laws Income Tax

Accrual of income in India - PE in India or not? - Agency PE - whether assessee has a business connection in India under Section 9(1)? - The ITAT Delhi ruled in favor of....
February 13, 2024 Case Laws Income Tax

Depreciation on goodwill - Business acquired in amalgamation - The ITAT held that, the excess consideration discharged over the net assets, representing goodwill, is......
February 13, 2024 Case Laws Income Tax

Validity of reopening of assessment - jurisdiction of AO over the assessee for framing of assessment -The Tribunal held that, as the assessment in the case of the......
February 13, 2024 Case Laws Income Tax

Penalty u/s 271(1)(c) - additional income in the return filed in response to notice u/s 153A/153C - The tribunal dismissed the appeal of the assessee, upholding the......
February 13, 2024 Case Laws Income Tax

Validity of assessment order - The tribunal questioned the effectiveness and fairness of the assessment procedure, particularly the timing and practicality of issuing......
February 13, 2024 Case Laws Customs

Suspension of petitioner's Customs Broker License under Regulation 16 of the Customs Brokers Licensing Regulations (CBLR), 2018 - Extension of period of 90 days -......
February 13, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Approval of resolution plan - Entitlement to carry forward accumulated losses as per Section 79(2) of the Income Tax Act - Adjudicating Authority has issued......
February 13, 2024 Case Laws Insolvency and Bankruptcy

Admission of section 7 application - initiation of CIRP against the Corporate Debtor - existence of debt and default or not - When the Financial Creditor had repeatedly.....
February 13, 2024 Case Laws Insolvency and Bankruptcy

Dismissal of section 9 application - Initiation of CIRP - pre-existing dispute - NCLAT held that, When there is no proof of completion or delivery of the services or......
February 13, 2024 Case Laws Service Tax

Demand of service tax on the interest earned from hire purchase finance transactions. - The Tribunal observes that the ownership of the goods remains with the customers,....
February 13, 2024 Case Laws Central Excise

Classification of goods - scrap-veg-refuse - The tribunal held that, the physical form of 'scrap-veg-refuse' as a wet paste differs from the white powdered form......
February 13, 2024 Case Laws Central Excise

Interest on delayed Refund claim - “relevant date” - The Tribunal held that, Section 11 BB, does not talk or uses the phraseology “relevant date,” what it alone speaks......
February 13, 2024 Case Laws Indian Laws

Dishonour of 5 Cheque - admissibility of joint trial - The High Court held that, when all the cheques were issued by the husband and wife for the same cause of action......
February 12, 2024 Case Laws Income Tax

Validity of Faceless assessment - procedure contemplated u/s 144B - The petitioner contended that their objections and replies were not considered before passing the......
February 12, 2024 Case Laws Income Tax

Processing of invalid return u/s 143(1) - Denial of exemption u/s 10(23C)(iiiad) - non-filing of ITR-V within 120 days made the assessee’s return as ‘invalid’ being......
February 12, 2024 Case Laws Income Tax

Salary income from foreign company for short term foreign assignment - The Tribunal held that, the assessee possesses tax residency certificate of United kingdom for a......
February 12, 2024 Case Laws Income Tax

Leave encashment - Disallowance of exemption claimed u/s. 10(10AA) (i) by holding that the assessee is not an employee of the Central or State Governments - The ITAT......
February 12, 2024 Case Laws Income Tax

Addition u/s 56 - Issue of shares at premium - The ITAT recognizes that the holding company's value is directly impacted by the performance of its subsidiary and......
February 12, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - eligibility of exemption u/s 11 - The ITAT Mumbai found that the reopening of the assessment was based on incorrect premises since the.....
February 12, 2024 Case Laws GST

Cancellation of registration of the petitioner - The High court acknowledges the serious consequences of registration cancellation and considers the petitioner's medical....
February 12, 2024 Case Laws GST

Refund of GST - eligibility conditions for taking input tax credit (ITC) - The High Court held that, the order is cryptic and the reasoning is not emanating from the......
February 12, 2024 Case Laws GST

Blocking of Input Tax Credit (ITC) - contravention of Rule 86A - The High court observed that while Rule 86A does not stipulate a prior notice, it requires the......
February 12, 2024 Case Laws GST

Evasion of tax - mismatch in the e-way bill and the branch transfer invoice - levy of penalty and tax on the petitioner - The High Court observed that, even if there was....
February 12, 2024 Case Laws GST

Seeking grant of regular bail - petitioner was the part of the gang, which was engaged in operating a number of fake entities/firms - The High Court granted bail to the.....
February 12, 2024 Case Laws GST

Maintainability of appeal - appeal rejected on the ground of limitation keeping in view the fact that the appeals were filed electronically on 27.05.2022 but manually on....
February 12, 2024 Case Laws GST

Maintainability of appeal before the appellant authority - Period of limitation - while Section 29(2) of the Limitation Act excludes the applicability of Section 5 for......
February 12, 2024 Case Laws GST

Reversal of input tax credit (ITC) u/s 17(5)(h) of the CGST Act, 2017 can be sought on presumptive basis or not - Allegation of short declaration of Outward Supply and......
February 12, 2024 Case Laws Income Tax

Order u/s 148A(b) as passed against the petitioner in respect of the old PAN card - The Court noted that both the old and the new PAN cards of the petitioner were......
February 12, 2024 Case Laws Income Tax

Validity of reopening notice issued u/s 148A - not signed either physically or digitally - minimum period of seven days prescribed u/s 148A(b) not provided - - The High.....
February 12, 2024 Case Laws Income Tax

Addition u/s 68 - unexplained share application money - The Tribunal noted that the assessee provided complete details of the share subscribers, their financial......
February 12, 2024 Case Laws Income Tax

Taxable Income in India or not - Royalty receipt - PE in India or not? - amount received towards Marketing Contribution, Priority Club receipts, Reservation......
February 12, 2024 Case Laws Income Tax

Taxability of capital gains - denial of adjustments to full value of sale consideration towards amount lying in Escrow account while determining the LTCG - ITAT accepted....
February 12, 2024 Case Laws Income Tax

Disallowance of deduction u/s 80IA(4)(i) - The tribunal noted the distinction between a developer (who assumes significant risks and responsibilities for the project)......
February 12, 2024 Case Laws Income Tax

Levy of fees u/s 234E - The ITAT held that, no fee was leviable to the assessee u/s 234E in violation of section 200(3), because assessee had furnished the statement......
February 12, 2024 Case Laws Customs

Levy of penalty - appellant as the Customs Broker was vicariously responsible for the actions of his employees or not - export consignment was highly overvalued - The......
February 12, 2024 Case Laws Customs

Revocation of customs Broker License - The CESTAT noted that, since based on authorized documents submitted by the exporters, they had verified online and filed the......
February 12, 2024 Case Laws Customs

Classification of imported goods - Huy glass 1105 M-Membrane Bags (Filter Bags) - The goods are used in the dryer system to prevent fine powder from escaping into the......
February 12, 2024 Case Laws Companies Law

Revival of the Company - The Tribunal found no merit in the appellant's contention that additional documents should be considered for the revival of the company after......
February 12, 2024 Case Laws Insolvency and Bankruptcy

Filing of new claim after Resolution Plan is approved - The NCLAT rejected the appeal by holding that, No claim having been filed till the approval of the Resolution......
February 12, 2024 Case Laws Insolvency and Bankruptcy

CIRP - The NCLAT upheld the decision to reject inflated claims by the financial creditor, Stressed Assets Stabilization Fund (SASF), and supported the termination of the....
February 12, 2024 Case Laws Service Tax

Service tax demand on the basis of Form 26AS issued by the Income Tax Department - After considering the submissions, the Tribunal held that the demand based solely on......
February 12, 2024 Case Laws Service Tax

Classification of services - Business Auxiliary Services (BAS) or not - The Tribunal while seting aside the demand, held that, the Revenue having alleged that the......
February 12, 2024 Case Laws Central Excise

Refund of Education Cess and S&H Education Cess paid through PLA - The Department argued that the subsequent decision in Unicorn Industries rendered SRD Nutrients per......

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H: Goods matched documents like e-way bill and invoices; detention order ...

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