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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 8601 to 8650 of 9406 Records

1 ....169 170 171 172173174 175 176 177........ 189

February 6, 2024 Case Laws GST

Rejection of the refund application - rejection on the ground of time limitation - Defective refund application - The High Court held that, even assuming that the......
February 6, 2024 Case Laws GST

Grant of bail - passing on fake ITC through paper invoices without actual supply of any goods - It is argued that the applicant/accused had purposely taken Aadhaar......
February 6, 2024 Case Laws GST

Validity of GST assessment order raising demand of tax with interest - Procedure for scrutiny of GST returns u/s 61 read with rule 99 not followed - The High Court......
February 6, 2024 Case Laws GST

Grant of bail - creation of a bogus company and issuing forged bills to other businessmen for getting false benefit of input tax credit - The High Court observed that,......
February 6, 2024 Case Laws Income Tax

Deduction u/s 43B - Payment of Excise duty - double deduction or not - The High Court held that, Section 43B of the Act, which came to be introduced from Assessment Year....
February 6, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - The High Court observed that, the expression “accommodation entry” and “bogus financial transaction” in the recorded reasons are not......
February 6, 2024 Case Laws Income Tax

Allowable expenditure versus Application of Income (Repayment of loan) - Payment made to the Marketing Board - progressive payments given to the Haryana State......
February 6, 2024 Case Laws Income Tax

Validity of Penalty u/s 271D and u/s 271E - Penalty proceeding as independent of the assessment proceeding - absence of satisfaction recorded in the reassessment u/s 147....
February 6, 2024 Case Laws Income Tax

Validity of Reopening of assessment - disallowance of expenditure being the inflated cost of fuels - information from the Directorate of Revenue Intelligence (DRI)......
February 6, 2024 Case Laws Income Tax

Revision u/s 263 - Difference of opinion - Tribunal held that an assessment cannot be revised if there is no jurisdictional error in the order or if it has been passed......
February 6, 2024 Case Laws Income Tax

TP Adjustment - comparable selection - upper turnover filter - The assessee submits that the turnover of the assessee is only Rs. 124 Crores during the relevant previous....
February 6, 2024 Case Laws Income Tax

Taxability of capital gain arising on sale of shares under the treaty provisions - AO and DRP have rejected assessee’s claim by holding that assessee being a mere paper.....
February 6, 2024 Case Laws Income Tax

Weighted deduction u/s 35(2AB) - Tribunal has noted that, Revenue expenditure which was not approved for weighted deduction by DSIR was directed to be allowable as......
February 6, 2024 Case Laws Income Tax

Non acceptance of fresh evidence submitted u/r 46A of the I. T. Rules by CIT(A) - Tribunal noted that, it is possible that in the transition, the ld.CIT(A)[NFAC] had not....
February 6, 2024 Case Laws Income Tax

Rate of tax on assessed income of Non-Resident assessee - Partner in Joint Venture - Claim of Benefit of DTAA - to settle the matter at rest, the assessee is willing to.....
February 6, 2024 Case Laws Income Tax

Disallowance of deduction u/s 80P - Addition in respect of rental income earned and Income from sale of crackers - The Tribunal held that the deduction u/s 80P is......
February 6, 2024 Case Laws Income Tax

Unaccounted interest payment on cash loan - search and seizure action u/s 132 - loose paper seized from the premises of an employee - Tally printouts - 'dump document' -....
February 6, 2024 Case Laws Customs

Confiscation of the imported goods - used hand tools - "Capital Goods" or not as per para-9.12 of Foreign Trade Policy - appellant did not have licence to import such......
February 6, 2024 Case Laws Customs

Quantum of redemption fine and penalty - import of used digital multifunction machines - mis-declaration of value of goods - Considering the fact that the Department has....
February 6, 2024 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Fresh claim based on Foreign Judgement - The Tribunal (NCLAT) in a crystalline manner pointed out that all such ‘claims’ which were not a......
February 6, 2024 Case Laws Service Tax

Classification of services - sponsorship service or not - sponsorship fee paid by the appellant to M/s. JIPL towards grant of associate sponsorship rights of IPL team......
February 6, 2024 Case Laws Central Excise

Demand of duty raised on clearance / sale of scrap generated out of Capital Goods - The Tribunal held that the Appellant have cleared the scrap which is neither......
February 6, 2024 Case Laws Central Excise

100% EOU - refund of unutilized cenvat credit - the invoices do not tally as to the address so as to show that the goods have originated from Hosur unit itself - The......
February 6, 2024 Case Laws Indian Laws

Seeking direction for an in-depth, thorough and time bound investigation by a SIT into various serious illegalities, violations and siphoning of funds committed by the......
February 6, 2024 Case Laws Indian Laws

Inquiry before issuance of process - whether the amendment in Section 202, sub-clause (1) of the Code of Criminal Procedure, contemplating an inquiry before issuance of.....
February 5, 2024 Case Laws GST

Validity of detention order - The petitioner argued that being a buyer from a GST-registered supplier, they had no means or obligation to verify the supplier's......
February 5, 2024 Case Laws GST

Violation of principles of natural justice - no opportunity of personal hearing granted - High court highlighted the provision u/s 75(4) of the CGST/MGST Act, which......
February 5, 2024 Case Laws GST

Refund of IGST - Claiming benefit of higher duty drawback also - High Court has observed that, as now the petitioner has fairly stated that the petitioner is ready and......
February 5, 2024 Case Laws GST

Validity of SCN - vague SCN issued u/s 74 - The High court noted that the issuance of a show-cause notice u/s 74 requires specific conditions, such as 'fraud' or 'wilful....
February 5, 2024 Case Laws GST

Input Tax Credit - Reversal / refunding of ITC - the Integrated Goods and Service Tax (IGST) was not paid and ‘NIL’ return had been filed by the seller but the......
February 5, 2024 Case Laws GST

Exemption from GST - Composite supply - health care services - The AAR concluded that the supply of medicines, drugs, consumables, and food to in-patients constitutes a.....
February 5, 2024 Case Laws Income Tax

Bogus purchasers capitalized - ITAT has held that capitalization cannot be denied to the assessee merely on a statement given by him, without adducing evidence of other.....
February 5, 2024 Case Laws Income Tax

Bidding expenditure u/s 37 (1) - whether expenditure as incurred for setting up a new line of business? - Deduction towards Interest on the share application money......
February 5, 2024 Case Laws Income Tax

Application for settlement of cases - High Court has observed that, the assessment order for A.Ys. 2013-14 to 2019-20 could not have been passed as the application filed....
February 5, 2024 Case Laws Income Tax

Revision u/s 263 - Tribunal has noted that, when the ld. PCIT himself was satisfied that there was no error in the order of the Assessing Officer vis-à-vis......
February 5, 2024 Case Laws Income Tax

Assessment of trust - Addition on account of excessive salary to Chairman of the society within the meaning of section 13(3) and in violation of section 13(2)(c) -......
February 5, 2024 Case Laws Income Tax

Penalty u/s. 271D - Failure to record any satisfaction for initiating the said penalty proceedings by the A.O - Tribunal held that, the issue before us is no more......
February 5, 2024 Case Laws Income Tax

Deduction u/s 80P - interest has been received from Cooperative Bank - Tribunal while allowing the claim of the assessee, held that, though the interest has been......
February 5, 2024 Case Laws Customs

Levy of penalty on Customs Broker - Forfeiture of the security deposit - Role of the employee of the CB - illegal export of prohibited goods - Tribunal held that,......
February 5, 2024 Case Laws Customs

Levy of penalty u/s 112(a) of the Customs Act, 1962 on an employee of the Customs Broker - classification of imported goods - The commissioner has recorded as finding......
February 5, 2024 Case Laws Customs

Confiscation of imported goods - non-foundry scrap - In the input/ out put norms - The calculation in the appeal is made by adoption of a fix ratio 1.5 which is not......
February 5, 2024 Case Laws Customs

Project Import - goods directly relatable to the project or not - Essentiality Certificate to be issued by the Secretary, Government of Tripura was infact issued only by....
February 5, 2024 Case Laws Customs

Levy of penalty u/s 112 (b) (ii) of the Customs Act, 1962 - smuggling of Gold Bars - Allegation that goods were bought from Myanmar without proper documents - The......
February 5, 2024 Case Laws Money Laundering

Maintainability of SLP - Action against the Chartered Accountant under PMLA for issuing bogus CA certificates - High Court had granted the of Bail - the respondent is......
February 5, 2024 Case Laws Service Tax

Supply of Tangible Goods - appellant had provided the excavators & JCB machines without transferring right of possession & effective control - The tribunal found that......
February 5, 2024 Case Laws Service Tax

Levy of service tax - negative debtors - advance payment received from their clients (and accounted under the head ‘debtors’ indicating negative) - The tribunal held......
February 5, 2024 Case Laws Service Tax

Classification of services - reverse charge mechanism (RCM) - Banking and Financial Services - A negative test may also be of help in deciding the issue involved. If the....
February 5, 2024 Case Laws Central Excise

Denial of Cenvat Credit - Area Based Exemption - The rule carves out a special provision wherein, by Area based exemption notification, even if the duty paid by......
February 5, 2024 Case Laws Indian Laws

Service of the notice / summons to the company - High Court held that, Company as a juridical person cannot be physical apprehended. - The natural consequence would be......
February 5, 2024 Case Laws Indian Laws

Dishonour of Cheque - mentioning the petitioners in CRR 196 of 2016 as ‘non-directors’ and in CRR 197 of 2016 as ‘directors’ - High Court held that, at the relevant......

1 ....169 170 171 172173174 175 176 177........ 189

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F: Stock damaged in recent floods

F: GST on Solar Plant

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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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