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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 8751 to 8800 of 9406 Records

1 ....172 173 174 175176177 178 179 180........ 189

January 31, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - Notice issued on the basis of statement recorded during survey u/s 133A - The High court observed that the survey conducted led to......
January 31, 2024 Case Laws Income Tax

Reopening of assessment - prior period of expenses - mercantile system of accounting - The petitioner argued that the reliance on the assessment order for AY 2010-2011......
January 31, 2024 Case Laws Income Tax

Application for NIL rate TDS deduction certificate u/s 197 - The High court noted that the project was in Bangladesh, and no part of it was situated in India. The......
January 31, 2024 Case Laws Income Tax

Maintainability of appeal in writ Court - Validity of re-assessment order passed u/s 147 - The High court, after hearing both parties and reviewing the submissions and......
January 31, 2024 Case Laws Income Tax

Validity of Revision u/s 263 by CIT - The tribunal, after examining the factual aspects and noting that full details of the stock were furnished, found that the revenue.....
January 31, 2024 Case Laws Income Tax

Assessment u/s 153A - The word “incriminating” has not been defined under the Act where it refers to those documents, materials, information which were collected during.....
January 31, 2024 Case Laws Income Tax

Revenue or capital receipt - sales tax subsidy/incentive under the Package Scheme of Incentives Scheme, 1993 - The High Court held that the sales tax subsidy/incentive......
January 31, 2024 Case Laws Income Tax

Prosecution u/s 276C (2) - petitioners had delayed to pay self-assessment tax - The High Court held that delayed payment of income tax does not amount to tax evasion if.....
January 31, 2024 Case Laws Income Tax

Reopening proceedings against deceased assessee - proceedings against legal representatives of the deceased assessee - The High court observed that the legal......
January 31, 2024 Case Laws Income Tax

Validity of reopening u/s 147 r.w.s. 148 - The Tribunal found that the reasons recorded by the Assessing Officer (AO) for reopening the assessment under section 147/148.....
January 31, 2024 Case Laws Income Tax

Eligibility for deduction u/s 80IA - The Tribunal held that a joint venture undertaking engaged in developing a new Domestic Arrival Block at an airport, is eligible for....
January 31, 2024 Case Laws Income Tax

Applicability of section 56(2)(viib) and valuation of shares in cases of Right Issues - Revision order u/s 263 - The Tribunal disagreed with the Pr. CIT's valuation of......
January 31, 2024 Case Laws Customs

Right of the accused for cross-examination of parties, whose statement has been relied upon - In the writ appeal, while acknowledging that cross-examination is a part of....
January 31, 2024 Case Laws Customs

Levy of penalty on Customs Broker - The tribunal concluded that the classification is a question of law and cannot be treated as misdeclaration or misstatement.......
January 31, 2024 Case Laws Customs

Absolute Confiscation of the seized gold and foreign currency - Prohibited item or not - Baggage Rules - The appellant claimed that he was misdirected at the airport and....
January 31, 2024 Case Laws Customs

Classification of imported goods - Encoder/Multiplexer under different Model - the Tribunal held that the goods are correctly classifiable under CTH 85 17 6290. - The......
January 31, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Date of default - Existence of restructuring proposals - NCLT admitted the application u/s 7 - The Tribunal found that the restructuring proposals......
January 31, 2024 Case Laws Service Tax

Validity of the decision High Court deciding the appeal on admission state itself on merit - The Supreme Court observed that while the High Court had framed certain......
January 31, 2024 Case Laws Service Tax

The petitioner challenged a communication demanding a sum under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019, related to arrears on renting immovable......
January 31, 2024 Case Laws Central Excise

Clandestine removal - tobacco pouches - The Tribunal had set aside the impugned order of the Original Authority, which had demanded excise duty and imposed penalties......
January 31, 2024 Case Laws Central Excise

The limitation of six months for availing Cenvat credit, as per the 3rd Proviso to Rule 4 of Cenvat Credit Rules, 2004, effective from 18.09.2014, does not apply to......
January 30, 2024 Case Laws GST

Cancellation of GST registration of the Petitioner with retrospective effect - The High court noted that the Show Cause Notice and the order of cancellation did not......
January 30, 2024 Case Laws GST

Demand u/s 74 - violation of principles of natural justice - The High court noted that Section 75(4) of the CGST Act mandates that an opportunity for hearing must be......
January 30, 2024 Case Laws GST

Maintainability of appeal before the appellate authority - time limitation - The High Court held that, appellate authorities under such statutes are not vested with the.....
January 30, 2024 Case Laws GST

Challenging the FIR - Recovery of goods without payment of Goods and Services Tax - involvement of GST officials and other government officials who were running racket......
January 30, 2024 Case Laws GST

Claim of interest on delayed refund - The claim was rejected on the ground that the amount was recredited to the credit ledger - High court found this contention......
January 30, 2024 Case Laws GST

Refund of IGST on Ocean Freight - The High court quashed the impugned Deficiency Memo Form-RFD-03 related to the applicability of the Supreme Court decision and directed....
January 30, 2024 Case Laws GST

Refund of accumulated input tax credit - inverted duty (tax) structure - LPG supplies to domestic customers after bottling in cylinders - The High Court observed that,......
January 30, 2024 Case Laws GST

Cancellation of petitioner’s GST registration - fraudulent purchase - The High Court quashed the Show Cause notice (SCN) which proposed to cancel the petitioner's GST......
January 30, 2024 Case Laws GST

Seeking to set aside Summary of the Show Cause Notice - The High court quashed and set aside the Summary of Show Cause Notice in Form GSTR DRC-01 - This decision was......
January 30, 2024 Case Laws GST

Classification of treated water and exemption from GSt - Water recovered out of the effluent treatment process nothing but an ordinary water which is suitable for reuse.....
January 30, 2024 Case Laws Income Tax

Levy of penalty - debatable issue - As per AO assessee treated the revenue receipt of subsidy as capital receipt - As per High Court no error in the findings recorded by....
January 30, 2024 Case Laws Income Tax

Revision u/s 263 - Taxability of income disclosed in survey proceedings u/s 133A at Higher Rate of tax u/s 115BBE - ITAT quashed order treating the undisclosed income as....
January 30, 2024 Case Laws Income Tax

Bogus sundry creditors - Whether CIT(A) had clearly violated the provisions of Rule 46A of the Income-tax Rules, 1962, while admitting additional evidence? - The High......
January 30, 2024 Case Laws Income Tax

Validity of final assessment order u/s 144B - petitioner request for adjournment was ignored - The High court remanded the matter back to the Assessing Officer to decide....
January 30, 2024 Case Laws Income Tax

Exemption u/s 11 / 10(23C) - delayed submission of Form 10B - The High court upheld the decision of the ITAT, which agreed with the CIT (Appeals) that furnishing an......
January 30, 2024 Case Laws Income Tax

Revision u/s 263 - addition on account of notional interest @10% on deposit - The High court upheld the concurrent findings of the ITAT and the CIT(A) that no notional......
January 30, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - validity of order u/s 148A(d) without granting time to the petitioner to file reply to the notice u/s 148A(b) - The matter is remanded.....
January 30, 2024 Case Laws Income Tax

Addition u/s 68 - accommodation entries receipts - onus to prove - The tribunal held that, when an assessee provides all necessary documents and no adverse findings are.....
January 30, 2024 Case Laws Income Tax

Validity of converting the “limited scrutiny” into “complete scrutiny” - The tribunal found substance in the claim of the AR that the A.O had clearly exceeded his......
January 30, 2024 Case Laws Income Tax

Computation of book profit u/s 115JB - MAT - refund claim of excise duty (CENVAT) being a capital receipt - The Tribunal allowed the claim, recognizing the refund as a......
January 30, 2024 Case Laws Income Tax

Revision u/s 263 - Disallowance u/s 40(a)(ia) on non deduction of TDS - The Tribunal found that the Principal Commissioner had incorrectly invoked section 263 as the......
January 30, 2024 Case Laws Income Tax

Powers of CIT(A) u/s 251 - Discovering new sources of income - ITAT found that the disallowances made by the CIT(Appeals) regarding travelling expenses, staff welfare......
January 30, 2024 Case Laws Income Tax

Validity of Adjustment done by the CPC u/s 143 (1)(a)(v) - Deduction u/s 80P disallowed - Prior to amendment in deduction u/s 143(1)(a)(v) by Finance Act on 01.04.2021,.....
January 30, 2024 Case Laws Income Tax

Revision u/s 263 - large share premium received - valuation of shares and the applicability of Section 56(2)(viib) - The Tribunal found that the PCIT's order was......
January 30, 2024 Case Laws Income Tax

Validity of assessment order passed u/s 143(3) - Notice issued u/s 143(2) dated 29.03.2010 is avaialable on record. - The Tribunal found that the only notice issued......
January 30, 2024 Case Laws Income Tax

Clubbing of income of Non-resident and Permanent Establishment (PE) - Levy of surcharge at 5% as against assessee’s claim of 2% - The royalty and Fee for Technical......
January 30, 2024 Case Laws Income Tax

Exemption u/s 11 - assessment of trust - accumulation of income - The AO and CIT(A) disallowed this accumulation, arguing that it was not for a specific purpose and was.....
January 30, 2024 Case Laws Income Tax

Estimation of net profits - addition on account of enhancement of net profit as the assessee has shown drastically low net profit as compared to preceding previous years....
January 30, 2024 Case Laws Income Tax

Addition u/s 69A - unexplained jewellery - The Tribunal found that the addition made by the AO was not justified, especially in light of the appellant's consistent......

1 ....172 173 174 175176177 178 179 180........ 189

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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 ...

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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...

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

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