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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 8451 to 8500 of 9406 Records

1 ....166 167 168 169170171 172 173 174........ 189

February 12, 2024 Case Laws Central Excise

Classification of goods - PP FIBC bags - The tribunal noted that, the issue of classification was resolved in favor of the appellant based on a previous decision......
February 12, 2024 Case Laws Indian Laws

Seeking grant of anticipatory bail - The case suggests a complex scheme involving misrepresentation and fraudulent tactics to extract money from the complainant. This......
February 11, 2024 Case Laws VAT and Sales Tax

Adjustment of Demand with the Refund while objections were pending - The High Court held that, the respondents do not dispute that the objections tendered by the......
February 10, 2024 Case Laws GST

Ineligibility for claiming ITC on inward supplies of goods or services used for construction on account of own use - The appellant contested the restriction on ITC for......
February 10, 2024 Case Laws GST

Exemption from GST - items imported and the services rendered by the applicant is in relation to loading, unloading, packing, storage and warehousing of ‘agricultural......
February 10, 2024 Case Laws Income Tax

Validity of Initiation of proceedings u/s 153C - as argued satisfaction note of the searched person and satisfaction note of the petitioner (other than the searched......
February 10, 2024 Case Laws Income Tax

Addition u/s 68 - unexplained balance in corporation bank - as argued pass book cannot be treated as books of account - The High Court has observed that, even assuming......
February 10, 2024 Case Laws Income Tax

Validity of reopening proceedings - assessing authority not considering the reply-cum-objection filed by the petitioner - Period of limitation where monetary limit is......
February 10, 2024 Case Laws Income Tax

Continuation of criminal proceedings as against company no longer in existence/ dissolved/ amalgamated - Protection u/s 32 of IBC - The High Court held that, A2 has......
February 10, 2024 Case Laws Income Tax

Addition on account of share premium received on the contours of Section 56(2)(viib) - Premium has been charged to existing shareholder - Related parties / subscriber......
February 10, 2024 Case Laws Income Tax

Penalty levied u/s 271D - assessee has availed cash loan in contravention of provision of section 269SS - Assessee has submitted that though the assessee has initially......
February 10, 2024 Case Laws Income Tax

Adjustment made to the income returned in the intimation made by the CPC u/s 143(1) - exemption u/s 11/12 denied as assessee had failed to furnish the necessary Form 10B....
February 10, 2024 Case Laws Income Tax

Taxability of interest on income tax refund received - PE in India or not? - whether shall be taxable as business income under Article 7 of India-France DTAA as against.....
February 10, 2024 Case Laws Income Tax

Disallowance u/s. 40A(2) - addition being 50% of the total back office charges paid to group consultant - The Tribunal held that, AO has observed that the assessee may......
February 10, 2024 Case Laws Income Tax

Deposits of demonetized currencies - substantial increase in cash sales - The Assessing Officer highlighted instances of negative closing stock figures in the gold......
February 10, 2024 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - addition made on account of unexplained money u/s 69A - as alleged consideration was obtained by the assessee from the......
February 10, 2024 Case Laws Income Tax

TP Adjustment - comparable selection - ALP which is worked out after applying the 5% range - Application of Tolerance Range - The ITAT found that the CIT(A) correctly......
February 10, 2024 Case Laws Income Tax

Undisclosed cash credit u/s 68 - non-appearance of directors - As per DR assessee has failed to prove the genuineness of transaction and creditworthiness of the share......
February 10, 2024 Case Laws Income Tax

Additional income offered on account of excess stock during the course of survey - business income of the assessee OR income from other sources liable to be taxed at a......
February 10, 2024 Case Laws Income Tax

Depreciation claimed by the appellant - goodwill acquired under slump sale - The tribunal noted that, The amendment brought in by the Finance Act 2021 and the Memorandum....
February 10, 2024 Case Laws Income Tax

Taxability of income from transfer of channel as short term capital gains - taxability in India or not? - The tribunal observed that, it is established that the......
February 10, 2024 Case Laws Income Tax

Revenue receipt or capital receipt - Foreign exchange gain written back on cancellation of vessel construction contract taxed u/s. 28(iv) - The ITAT agreed with the......
February 10, 2024 Case Laws Service Tax

Demand of service tax - Supply of tangible goods for use - transfer of right to use goods - deemed sale - The Tribunal observed that, evidently, the Appellant had......
February 10, 2024 Case Laws Customs

Levy of penalty u/s 114AA of Customs Act, 1962 - Smuggling - Red Sanders - prohibited goods or not - There is total lack of investigation on the aspects of who broke the....
February 10, 2024 Case Laws Customs

Revocation of Customs Brokers licence - forfeiture of security deposit - Levy of penalty - The appellant consistently misrepresented the imported goods as Green Tea,......
February 10, 2024 Case Laws Customs

Import of Apples - authenticity of the Country of Origin Certificate (COO) - Imports from South Asian countries under South Asian Free trade agreement (SAFTA) - CESTAT......
February 10, 2024 Case Laws Customs

DFIA scheme - exemption from basic customs duty and additional customs duty - introduction of new condition by way of amendment - The tribunal held that, the amendment......
February 10, 2024 Case Laws Companies Law

Revival of the Appellant / Company - Removal the company for non-filing of Annual Return - Going Concern or not - NCLAT found no error in the NCLT's decision,......
February 10, 2024 Case Laws Insolvency and Bankruptcy

Maintainability of section 9 application - initiation of CIRP - It was held by NCLAT that The present was a case filed by the Operational Creditor only for recovery of......
February 10, 2024 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - CoC’s decision to liquidate was tainted with material irregularity and arbitrariness or not - the NCLAT found no material irregularity.....
February 10, 2024 Case Laws Money Laundering

Provisional Attachment Order - Money Laundering - proceeds of crime - Petitioner being Housewife - The High Court held that, The present case is not a case of patent......
February 10, 2024 Case Laws Service Tax

GTA Service - Declaration by the Goods Transport Agency in the consignment note has not been made so as to comply with the two conditions of Notification No. 32/2004- ST....
February 10, 2024 Case Laws Service Tax

Violation of principles of natural justice - recovery of nonpayment/ short payment of service tax - The High Court observed that, the petitioner himself has not availed.....
February 10, 2024 Case Laws Service Tax

Eligibility of CENVAT credit - Input services or not - insurance service - premium for the master insurance policy issued to the appellant - The Cenvat credit was denied....
February 10, 2024 Case Laws Service Tax

Classification of services - Goods Transport Agency Services or not - The appellant was not issuing any consignment note which is an essential requirement for......
February 10, 2024 Case Laws Indian Laws

Jurisdiction - Constitutional Validity of Rule 9(3)(b) of the Chartered Accountants’ (Procedure of Investigation of Professional and Other Misconduct and Conduct of......
February 10, 2024 Case Laws Indian Laws

Dishonour of Cheque - The High Court hedl that, where the company is a complainant, who will represent the company, and how the company will be represented in 138......
February 10, 2024 Case Laws Indian Laws

Dishonour of cheque - Cross-examination of complainant - The Court held that, it is clear that the petitioner had extensively questioned the complainant in his......
February 9, 2024 Case Laws GST

Refund of amount paid upon wrongful reversal of the transitioned credit - rejection of refund merely on the ground that such refund claim does not fall within the......
February 9, 2024 Case Laws GST

Levy of penalty - Part B of E-Way Bills was not filled up - The High Court noted that, apart from the factual aspect that the Part B of E-Way Bills was not filled up,......
February 9, 2024 Case Laws GST

Cancellation of the registration of the petitioners - not providing an opportunity of hearing - As the Appellate Authority has dismissed the appeals of the petitioners,.....
February 9, 2024 Case Laws GST

Cancellation of registration passed by the respondent-authorities - The respondent GST authorities acknowledged instances of orders being issued without providing......
February 9, 2024 Case Laws GST

Wrong availment of IGST refund - Scope of the show cause notice - The Revenue contended that these notices are merely preliminary, and it is the petitioner's......
February 9, 2024 Case Laws Income Tax

Revision u/s 263 - sale of preferential shares - PCIT noted a discrepancy between the value of shares sold as per the audited balance sheet and the value declared in the....
February 9, 2024 Case Laws Income Tax

CIT(A) power of enhancement u/s 250 and 251 - change of section - Addition u/s 68 v/s 69A - CIT(A) has applied and confirmed the impugned addition u/s 69A as against......
February 9, 2024 Case Laws Income Tax

Reopening of assessment - notice issued after the expiry of more than 4 years - Capitalization of interest income - The High Court observed that, the AO having raised a.....
February 9, 2024 Case Laws Income Tax

Reopening of assessment - reason to believe - The High Court held that, even if petitioner has incurred any expenditure towards advertisement, sales promotion, product......
February 9, 2024 Case Laws Income Tax

Filling of Modified return after amalgamation - Effect of order of tribunal or court in respect of business reorganisation u/s 170A - The High Court observed that......
February 9, 2024 Case Laws Income Tax

Additions u/s 69B - Validity of assessment order - Accepting the writ petition over alternative appellate remedy, the High Court held that, the proceedings leading up to....
February 9, 2024 Case Laws Income Tax

Clubbing of income of wife u/s 64 - It Tribunal held that since the income of the Assessee's wife had been accepted in her hands by the Department in scrutiny......

1 ....166 167 168 169170171 172 173 174........ 189

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

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

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H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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