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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 8651 to 8700 of 9406 Records

1 ....170 171 172 173174175 176 177 178........ 189

February 3, 2024 Case Laws GST

Violation of principles of natural justice - opportunity of ‘personal hearing’ was not afforded to the petitioner - wrongful availment of input tax credit against bogus.....
February 3, 2024 Case Laws GST

Detention of goods and Levy of penalty on the ground of under valuation - The High court quashed the impugned orders for wrongly penalizing the petitioner based on......
February 3, 2024 Case Laws GST

Validity of assessment orders under GST - Transitional credit eligibility - Petitioner had obtained GST registrations in the names of its employees for the unlawful......
February 3, 2024 Case Laws GST

Levy of penalty - e-Way Bill had expired though the same was accompanied with goods - The High court quashed the impugned orders for penalizing the petitioner on grounds....
February 3, 2024 Case Laws GST

Exemption from payment of GST - The petitioner only gets centage charges towards the expenditure borne by the petitioner for project implementation. - The High court......
February 3, 2024 Case Laws GST

Principles of natural justice - petitioner submits that the order has not been signed and without signature there can be no order in the eyes of law - The High court......
February 3, 2024 Case Laws GST

Cancellation of certificate of registration of the petitioner - High Court held that, it is the cardinal principle that the show cause notice must contain the allegation....
February 3, 2024 Case Laws GST

Cancellation of GST registration of the petitioner - The high court observed that, no mandatory order can be passed directing the authority to restore the GST......
February 3, 2024 Case Laws GST

Exemption under Article 243G of the constitution or not - pure services - The Authority for advance ruling (AAR) established that the supply of certain manpower services....
February 3, 2024 Case Laws GST

Classification of goods - Exemption from GST / IGST - agricultural implement or not - tree pruners - The Authority for Advance Rulings (AAR), Karnataka, determined that.....
February 3, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - excessive share premium - The High Court observed that, the reopening of an assessment requires a valid "reason to believe" based on......
February 3, 2024 Case Laws Income Tax

Benefit u/s 11(1A) - Once the AO has accepted the plea that transfer took place in AY 2008-09 and assessed income under long term capital gains in the hands of Assessee,....
February 3, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - Reopening based on audit objections - reasons to believe - High Court observed that, reopening an assessment beyond four years requires....
February 3, 2024 Case Laws Income Tax

Benefit of the provisions of the DTVSV Act - The High court found that, it is true that the DTVSV Act is having the object of resolution of the disputed tax, however,......
February 3, 2024 Case Laws Income Tax

Foreign Tax Credit u/s 90/90A - - The Tribunal found that while the DTAA does not prescribe a filing requirement for FTC, the Income Tax Rules (Rule 128) do mandate the.....
February 3, 2024 Case Laws Income Tax

Revision u/s 263 - as per CIT AO had wrongly allowed the assessee exemption of capital gains claimed u/s 54B - Tribunal found that neither any inquiry was made by the AO....
February 3, 2024 Case Laws Income Tax

The tribunal allowed several of the assessee's appeals, directing adjustments in tax computations and granting deductions previously disallowed. It dismissed some......
February 3, 2024 Case Laws Income Tax

Revision u/s 263 by CIT - the ITAT upheld the impugned order, dismissing the appeal of the assessee. The Tribunal ruled that the CIT had exercised revisional......
February 3, 2024 Case Laws Income Tax

Additions towards Undisclosed profit from contract work and transport income - The tribunal found that the assumptions made by Ld. AO are without any basis, on the......
February 3, 2024 Case Laws Income Tax

Appealable order before CIT(A) - scope of order passed on the basis of direction given u/s 263, revisionary proceedings - Therefore, for all purposes, the computation of....
February 3, 2024 Case Laws Insolvency and Bankruptcy

Authorization of Applicant/ Liquidator to defend all of any of the suit, prosecution or other legal proceedings, civil or criminal in the nature of and on behalf of the.....
February 3, 2024 Case Laws Money Laundering

Money Laundering - proceeds of crime - attachments of the property - investigation for a period beyond three hundred and sixty five days not resulting in any proceedings....
February 2, 2024 Case Laws GST

Refund of the unutilized accumulated Input Tax Credit in case of Export - failure to upload the shipping details - The High Court noted that, if a tax payer possesses......
February 2, 2024 Case Laws GST

Seeking grant of bail - illegal claim of refund of accumulated ITC on account of trade/supply of goods - obtained GST Registration on fictitious documents and has never.....
February 2, 2024 Case Laws GST

Default in payment of GST in spite of the fact that amount was deposited in Electronic Cash Ledger (ECL) - delay in filing of GSTR-3B returns - High Court observed that,....
February 2, 2024 Case Laws GST

Assessment u/s 73 r.w.s. 75(4) - Validity of summary of order in form GST DRC-07 issued in consequence of Assessment order - The petitioner challenges the order on the......
February 2, 2024 Case Laws GST

Refusal to grant certified copies of the order sheet/note sheet and search warrant - The High Court concluded that the petitioner's request for certified copies was not.....
February 2, 2024 Case Laws GST

Interest for delay in payment of Output Tax - return was not declared within the prescribed time - claim of less ITC wrongly however remaining amount was lying in ECRL -....
February 2, 2024 Case Laws GST

Condonation of delay in filing appeal before the appellate authority - The Appellate Authority also considered the extension of limitation granted by the Hon'ble Supreme....
February 2, 2024 Case Laws Income Tax

Validity of proceedings u/s 153C - The High Court held that loose sheets and diaries, without corroborative evidence, do not constitute "books of account" and hence......
February 2, 2024 Case Laws Income Tax

Levy of Penalty u/s 271 - certain expenses which were not allowable expenses under the Act were not added back to the total income - The High Court concludes that, in......
February 2, 2024 Case Laws Income Tax

Taxability of Waiver of loan - loan advanced for acquisition of capital equipments - Revenue's first contention that the loan waived was availed towards working capital.....
February 2, 2024 Case Laws Income Tax

Disallowance u/s. 40(a)(ia) - Non deduction of TDS - The AO had disallowed the expenses because he found no evidence of a certificate for lower TDS, which the assessee......
February 2, 2024 Case Laws Income Tax

Additions u/s 68 - Unaccounted business income - The tribunal held that, the assessee has rightly claimed the said trading as business income - The sale proceeds of......
February 2, 2024 Case Laws Income Tax

Penalty u/s. 270A - The appellant argues that Section 270A(9)(c) of the Act should not be attracted in this case because there was no mis-reporting or under-reporting of....
February 2, 2024 Case Laws Income Tax

Characterization of receipt - Compensation receipt on termination of contract - Addition under Section 28(ii)(e) - The Tribunal differentiates between termination and......
February 2, 2024 Case Laws Income Tax

Denial of registration u/s. 12AB(1)(ac)(vi) and approval u/s.80G(5)(iv) - The tribunal has noted a recent judgement of High Court wherein taking note of this SOP held......
February 2, 2024 Case Laws Income Tax

TP adjustment - consideration paid to the associated enterprise pursuant to the merger of the holding company (i.e. subsidiary of associated enterprise) with the......
February 2, 2024 Case Laws Income Tax

Reopening of assessment - Disallowance of deduction claimed u/s 35(1)(ii) - The tribunal upheld the reopening of the assessment, ruling it as a procedural irregularity......
February 2, 2024 Case Laws Customs

Levy of penalty - confiscation of goods - The High court held that the goods imported without a valid Wireless Planning & Coordination (WPC) license, which turned out to....
February 2, 2024 Case Laws Customs

Refund of anti-dumping duty paid by the petitioner - The High court found the petition misconceived, highlighting the petitioner's failure to fulfill basic requirements.....
February 2, 2024 Case Laws Customs

Levy of penalty - existence of mens rea or not - The appellant's argument that they were unaware of the need for authorization and had exported similar goods for years......
February 2, 2024 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - The NCLAT found no error in the adjudicating authority's decision, emphasizing the paramount importance of the commercial wisdom of the......
February 2, 2024 Case Laws Money Laundering

Charge of illegal gratification demanded by and paid to senior Income Tax Officers - The High Court found that, in the present case the material collected during the......
February 2, 2024 Case Laws Money Laundering

Seeking grant of regular bail - the High court noted the absence of a predicate offense or ongoing investigation related to a scheduled offense, aligning with the......
February 2, 2024 Case Laws Central Excise

Valuation - Job work or not - The Tribunal concluded that the valuation adopted by M/s. Tescom on the basis of transaction value was correct. The argument that Tescom......
February 2, 2024 Case Laws Central Excise

Classification of goods - ball point pen ink - The Tribunal found that the Central Excise Tariff entries for ball point pen ink are not aligned with the Harmonized......
February 2, 2024 Case Laws Central Excise

Wrongful availment of CENVAT Credit - Fake documents without actual receipts of the inputs against such documents - The Tribunal found the department's reliance on......
February 2, 2024 Case Laws VAT and Sales Tax

Condonation of delay of 239 days - The High court allowed the condonation of delay of 239 days in filing the revision petitions under the TVAT Act, 2004, based on the......
February 2, 2024 Case Laws Indian Laws

Maintainability of writ petition - The High court held that the 1st respondent company, being a Public Sector Undertaking with the majority of its shares held by......

1 ....170 171 172 173174175 176 177 178........ 189

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