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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 8501 to 8550 of 9406 Records

1 ....167 168 169 170171172 173 174 175........ 189

February 9, 2024 Case Laws Income Tax

Levy late filing fees u/s 234E - Delay in filing the TDS returns - The Tribunal held that the Assessing Officer's jurisdiction to levy fees under section 234E started......
February 9, 2024 Case Laws Income Tax

Penalty levied u/s 271D - violation of the provisions of section 269SS - assessee sold an immovable property and received part consideration in cash - The Tribunal......
February 9, 2024 Case Laws Income Tax

Revision u/s 263 - Additions towards provision for bad and doubtful debts which is not an allowable expenditure - The Tribunal considered the submissions and noted that.....
February 9, 2024 Case Laws Income Tax

AO suo-moto framed the order u/s. 154 and rectified the order - AO framed order u/s. 154 of the Act without affording a reasonable and adequate opportunity of being......
February 9, 2024 Case Laws Income Tax

Assessment u/s 153A - unexplained cash credit u/s 68 - Abated assessment or not - The ITAT observed that, To recapitulate the facts of this case, original return was......
February 9, 2024 Case Laws Income Tax

Penalty levied u/s 272(1)(d) - non-compliance of notice issued u/s 142(1) - internal problems in the organization - Tribunal found the appellant's explanation acceptable....
February 9, 2024 Case Laws Income Tax

Protective addition on account of unexplained credit entries appearing in the bank account - assessee company is a conduit - addition on account of unaccounted......
February 9, 2024 Case Laws Income Tax

Income deemed to accrue or arise in India - revenue earned by the assessee from the provisions of transmission services of voice, data and programmes of space segment......
February 9, 2024 Case Laws Income Tax

The Tribunal upheld the CIT(A)'s decision on various issues, dismissing the appeal of the Revenue. The implications include the affirmation of the deductibility of ESOP.....
February 9, 2024 Case Laws Income Tax

Nature of receipt - compensation for displacement in terms of re-development agreement as “Hardship Compensation” - surrender of flats by members pursuant to the......
February 9, 2024 Case Laws Income Tax

Accrual of income in India - taxability of administrative fee received by the assessee as royalty - AO made the addition on the ground that the IMEI number is the unique....
February 9, 2024 Case Laws Customs

Levy of Anti-Dumping Duty - impact assessment - The High Court observed that, apart from return of finding of dumping, price undercutting and depression, there is a......
February 9, 2024 Case Laws Customs

Requirement to submit the BIS certificate license for assessment of the Bill of Entries - goods being Hexane imported by the petitioners - In view of subsequent to a......
February 9, 2024 Case Laws Customs

Permission of re-export - import of Unmanned Aircraft System (UAS) Unmanned Aerial Vehicle (UAVs)/ Remote Piloted Aircrafts (RPAs)/ drones - restricted goods -......
February 9, 2024 Case Laws Customs

Sustainability of cess, when basic customs duty itself was Nil - contention of the department is barring the basic customs duty, other duties namely EC, SHEC and SWS......
February 9, 2024 Case Laws Customs

ReClassification of imported goods - calcite powder (uncoated) - Tribunal concluded that since the Customs Laboratories did not have the facilities to test the specific.....
February 9, 2024 Case Laws Customs

Imposition of detriment / penalty u/s 114 of Customs Act, 1962 - customs broker - Tribunal observed that, the fastening of penalty was on account of confiscation solely.....
February 9, 2024 Case Laws Customs

Quantum of penalty - Absolute confiscation - Smuggling of Gold Bars - prohibited goods or not - The Tribunal, accepting the arguments of revenue, held that, since no......
February 9, 2024 Case Laws Companies Law

Seeking winding up of the respondent company - inability to pay debts - disobedience of the orders of the Court - The court found the winding-up proceedings to be......
February 9, 2024 Case Laws Money Laundering

Seeking grant of regular bail - Money Laundering - Allegation of indulging in paper/bogus sales and purchase of goods, even though there was no actual movement of goods.....
February 9, 2024 Case Laws Service Tax

Exemption from Service Tax - Advertisement Agency Service - Selling of Space - The Tribunal held that the appellant's activities did not constitute 'Advertising Agency'.....
February 9, 2024 Case Laws Central Excise

Clandestine removal - Tar Catcher - The tribunal found that the statements were relied upon as corroborative evidences and the cross-examination of witnesses who made......
February 9, 2024 Case Laws Central Excise

SSI Exemption - Determination of turnover / value of first clarence - The Tribunal held that the value of clearances made by paying duty at the normal rate should not be....
February 9, 2024 Case Laws Central Excise

Interest on delayed payment of oil cess - The tribunal concludes that interest cannot be charged on delayed payment of oil cess under Section 11AB of the Central Excise.....
February 8, 2024 Case Laws GST

Detention of goods - penalty order - Part B of the E-Way Bill was not filled up - The High court observed that the department failed to prove any intention on the......
February 8, 2024 Case Laws GST

Condonation of delay in filing appeal before the Appellate Authority - Petitioner filed the appeal within time along with a scanned copy of Order-in-Original as an......
February 8, 2024 Case Laws GST

Cancellation of GST registration of the Petitioner with retrospective effect - The High Court held that, Cancelling registration with retrospective effect affects......
February 8, 2024 Case Laws GST

Condonation of delay in filing the revocation application - Revocation of cancellation of registration - The High Court condoned the delay subject to the Petitioner......
February 8, 2024 Case Laws GST

Profiteering - supply of “Services by way of admission to exhibition of cinematography films”. - The Commission concluded that there was no 'Exception Category' of......
February 8, 2024 Case Laws GST

Profiteering - residential flats and commercial shops - The Commission found that the Respondent had not profiteered through additional ITC in respect of the project......
February 8, 2024 Case Laws Income Tax

Characterization of receipt - sales tax subsidy - The supreme court held that, we are conscious of the fact that this Court while dismissing the Civil Appeal which arose....
February 8, 2024 Case Laws Income Tax

Offence punishable u/s 276C(2) r.w.s. 278B of the Income Tax Act - Delay of 8 years in payment of tax - willful attempt to evade the tax or not? - Tax liability declared....
February 8, 2024 Case Laws Income Tax

Assessment u/s 153A - completed assessment - As regards the stand of the respondent/revenue, that the appellant/assessee had refused to sign the consent form, Appellant.....
February 8, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - period of limitation - The High Court observed that, the three-year time period of A.Y 2016-17 had ended on 31.03.2020. Accordingly,......
February 8, 2024 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - order passed u/s 148A(d) - reason to believe - The High Court observed that, the assessing officer would state that no......
February 8, 2024 Case Laws Income Tax

Validity of reassessment proceedings - order passed u/s 148A(d) - the High Court observed that, While affirming the proposal in the show cause notice, the authorities......
February 8, 2024 Case Laws Income Tax

Addition u/s. 41(1) - Difference between the amount payable as per books of accounts and amount as per the confirmation received from the creditor - The High Court......
February 8, 2024 Case Laws Income Tax

Validity of reassessment proceedings u/s 147/148 - Unexplained cash credit and application of section 115BB - The ITAT while upheld the reassessment proceedings sicne AO....
February 8, 2024 Case Laws Income Tax

Treaty benefits - ‘gains from alienation of shares' - taxability or otherwise of capital gain from sale of equity shares under Article 13(4) of India-Mauritius DTAA -......
February 8, 2024 Case Laws Income Tax

TP adjustment - specified domestic transactions (SDT) - The ITAT held that since the provision (Section 92BA(i)) was omitted without a saving clause effective from......
February 8, 2024 Case Laws Income Tax

Validity of assessment u/s 144C - Whether the passing of the draft assessment order as prescribed under section 144C(1) of the Act is mandatory or not? -......
February 8, 2024 Case Laws Income Tax

Depreciation on right to collect toll tax on road developed by the Assessee - The Tribunal recognized the right to collect toll on roads developed by the appellant as a.....
February 8, 2024 Case Laws Income Tax

Revision u/s 263 by CIT - Irregular allowance of long-term capital loss wherein it has been held that the assessee has applied the cost of inflation index on foreign......
February 8, 2024 Case Laws Income Tax

Income from house property - Determining the ALV of flats disclosed in the stock in trade as per the Accounting standards and policies being fallowed consistently by the....
February 8, 2024 Case Laws Income Tax

Additions u/sec 68 in respect of sale of shares and u/sec 69 in respect of estimated commission expenditure - The Tribunal, relying upon the judicial precedents, found......
February 8, 2024 Case Laws Income Tax

Taxability of dividends - dividend is declared, distributed or paid by a domestic company to a non-resident shareholder(s) - The Tribunal held that, additional income......
February 8, 2024 Case Laws Customs

Effective Date of Notification - Prescribing tariff value prescribed therein, for the earlier import of R.B.D. Palmolein oil - The High Court noted that in an earlier......
February 8, 2024 Case Laws Customs

Release of goods - insecticides, pesticides and other agrochemicals including technical such as “Cyantraniliprole Technical” - Import through Port which is not a......
February 8, 2024 Case Laws Customs

Imposition of redemption fine and penalty - Overvaluation export of readymade garments - The CESTAT observed that, to ascertain the value of goods, the Revenue has done.....
February 8, 2024 Case Laws Customs

Imposition of penalty - Smuggling - Gold bars of foreign origin - illegally imported goods - CESTAT held that, once the two Appellants disputed the fact of recovery of......

1 ....167 168 169 170171172 173 174 175........ 189

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