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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 8951 to 9000 of 9406 Records

1 ....176 177 178 179180181 182 183 184........ 189

January 23, 2024 Case Laws Indian Laws

Polluting the stream of administration of justice - contempt of court - husband had filed fabricated document to oppose the prayer of his wife seeking transfer of......
January 23, 2024 Case Laws Indian Laws

Compulsory / premature retirement - Doubting integrity and expressing discontent about the functioning of the Petitioner - The petitioner herein has been given fair......
January 22, 2024 Case Laws GST

Cancellation of GST registration of the petitioner - physical verification of premises not done in proper manner - proper opportunity of hearing not provided - Order of.....
January 22, 2024 Case Laws GST

Supply or not - nominal amount of recoveries made by the Applicant from the employees who are provided food in the factory canteen - The ruling emphasized the principle.....
January 22, 2024 Case Laws Income Tax

Condonation of delay for filing revised return u/s 119(2)(b) - scope of 'genuine hardship’ - While considering these aspects, the authorities are expected to bear in......
January 22, 2024 Case Laws Income Tax

Exemption u/s 11 - approval u/s 80G - cancellation of provisional approval without giving show cause notice - the Assessee Trust had applied for registration within the.....
January 22, 2024 Case Laws Income Tax

Rate of tax payable on Dividend Distribution Tax (DDT) - Distribution of dividends to its share holders (Germany) (Non-residents) - the additional income tax payable by.....
January 22, 2024 Case Laws Income Tax

Accrual of income in India - FTS - Existence of a PE - Determining income on presumptive basis attributable towards Permanent Establishment ("PE" ) - Tax Authorities......
January 22, 2024 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - as per AO there was a seizure of incriminating material and failure of the assessee to prove the genuineness of the transaction -....
January 22, 2024 Case Laws Income Tax

Capital gain - Valuation - FMV determination - Conversion of agriculture land - reference to DVO - CIT(A) has correctly observed that the land sold in current year is......
January 22, 2024 Case Laws Customs

Refund of interest on amounts, which were paid during investigation and pendency of litigation - There are nothing wrong in the grants of refund of interest for the......
January 22, 2024 Case Laws Service Tax

Levy of service tax - remuneration paid by the appellant to directors should be charged to service tax on the reverse charge basis or not - Held NO - when the very......
January 22, 2024 Case Laws Central Excise

Debonding of 100% EOU - Validity of Show cause notice - At the time of de-bonding if there is any short fall of duty payment subsequent to the de-bonding of the unit,......
January 22, 2024 Case Laws VAT and Sales Tax

Validity of demand of VAT and penalty - suppression of the sales/stock difference - The penalty was confirmed based on a prior inspection u/s 29 of the HVAT Act and......
January 22, 2024 Case Laws Indian Laws

Aggregate value of claims and counter-claims in arbitration - The petitioner's calculation of Specified Value, including various interest components and GST, was found......
January 20, 2024 Case Laws GST

Refund of unutilized Input Tax Credit (ITC) - zero rated supplies or inverted duty structure - debit entries of the refund claim were not made - non submission of......
January 20, 2024 Case Laws GST

Levy of GST - Gift Vouchers - specific case of the petitioner is that these Gift Vouchers/Gift Cards are “actionable claims” and therefore not liable to tax - The......
January 20, 2024 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - AO had within his possession all the primary facts and it was for him to make necessary inquiry and draw proper inferences.....
January 20, 2024 Case Laws Income Tax

Nature of receipt - sales tax subsidy - revenue or capital receipt - The ITAT has committed a manifest error law - The receipts have been shown by the......
January 20, 2024 Case Laws Income Tax

Addition u/s 68 - it is seen that the this Gift is given from donor's NRE bank account maintained with Axis Bank. It entails particulars of cheque number, date of giving....
January 20, 2024 Case Laws Income Tax

Revision u/s 263 - TDS u/s 194B on payments made to players on winnings from lotteries/crossword puzzles - It is not evident that the AO examined/verified whether the......
January 20, 2024 Case Laws Income Tax

Addition made on account of low gross profit declared by the assessee - mere decrease in gross profit as compared to the earlier year is not a ground sufficient for......
January 20, 2024 Case Laws Income Tax

Revision u/s 263 - It is manifest from the record and particularly from the assessment order and order sheet entries that the AO has not taken up this issue of......
January 20, 2024 Case Laws Customs

Non-payment of interest on the short levied CVD/Additional Duty of Customs leviable under Section 3(1) of the Tariff Act - In view of Section 3 of the Tariff Act read......
January 20, 2024 Case Laws Customs

Benefit of exemption - At the time of filing the Bill of Entry the appellant have to submit the documents including the country of origin certificate which the appellant....
January 20, 2024 Case Laws Insolvency and Bankruptcy

Seeking extension of time for implementation of the Plan - the Successful Resolution Applicant has indicated its bona fide, at least prima facie at the present stage, to....
January 20, 2024 Case Laws Insolvency and Bankruptcy

Penalty u/s 65 of the Insolvency and Bankruptcy Code, 2016 on assenting CoC members - The Adjudicating Authority has not given any reason for forming an opinion much......
January 20, 2024 Case Laws Service Tax

The term ‘local authority’ is not defined in the notification and hence the commonsensical meaning of the term should be applied. A perusal of the functions of the NOIDA....
January 20, 2024 Case Laws Service Tax

Refund of the excess service tax paid - excess tax deposited by the appellant - The refund application by the appellant cannot be rejected on the ground of delay. - AT
January 20, 2024 Case Laws Service Tax

The demand of service tax set aside on the ground that the transport services were rendered by the individual truck or transport operators and therefore no consignment......
January 20, 2024 Case Laws Service Tax

GTA service or not - The adjudicating authority while declining the transportation activity as a GTA service has held that since there is no consignment note, the same......
January 20, 2024 Case Laws Service Tax

Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service......
January 20, 2024 Case Laws Central Excise

If the authority did not follow the direction of the CESTAT, there is gross laches on the part of the authority in passing the order. Had the petitioners brought the......
January 20, 2024 Case Laws Indian Laws

Post GST era: Whether the Goa Cess Act is constitutionally valid? - The object of GST laws is totally distinct from the object and purpose of the Goa Cess Act. Even the.....
January 19, 2024 Case Laws GST

Rectification of mistake - Excess input tax credit availed in GSTR 3B - When a show cause notice is not contested, the resultant order passed assumes the nature of an......
January 19, 2024 Case Laws Income Tax

Reopening of assessment - validity of order passed u/s 148A(d) - As noted that the assessee had repeatedly sought for adjournments which would show that the assessee......
January 19, 2024 Case Laws Income Tax

Exemption u/s 11 - assessment of trust - cash donations were anonymous as contemplated u/s 115 BBC - ITAT observed that, the inspection report mentioned about donors......
January 19, 2024 Case Laws Income Tax

Addition u/s 68 - bogus LTCG on shares - sharp scrips gain/prices - In fact, the brokers’ credibility was also doubted by the Assessing Officer and for which the......
January 19, 2024 Case Laws Income Tax

Rectification of mistake u/s 154 - short deduction of TDS and interest on short deduction - Revenue cannot charge the assessee and also collect the same amount from the recipients. - AT
January 19, 2024 Case Laws Income Tax

Applicability of TDS provisions in respect of provision for expenses made at the end of the year - Merely because the assessee had voluntarily disallowed the expenses......
January 19, 2024 Case Laws Income Tax

Wherein the addition u/s 68 was proposed on the basis of entries in the Bank Passbook, which cannot be treated as books of accounts of the assessee, therefore, the......
January 19, 2024 Case Laws Income Tax

Validity of original assessment pursuant to revisional order passed by the CIT (Exemptions) - Doctrine of merger - By virtue of the passing of the CIT(A)’s aforesaid......
January 19, 2024 Case Laws Income Tax

Disallowance of provision for expenses - Since, assessee could not file any evidence and also basis for quantifying amount of provision made for expenses, in our......
January 19, 2024 Case Laws Income Tax

Addition u/s 69 - unexplained investment - when no evidence has been brought on record to substantiate the allegation that the investment is from unexplained sources and....
January 19, 2024 Case Laws Income Tax

Nature of loss - commodities transactions - Addition made u/s 43(5) - speculative loss or business loss - CIT(A) rightly concluded that all the transactions undertaken......
January 19, 2024 Case Laws Income Tax

Income from House property - Vacancy can only follow a state of actual letting, envisaged u/ss. 23(1)(b)/(c). Reduction due to vacancy u/s. 23(1)(c) would accordingly......
January 19, 2024 Case Laws Income Tax

Revision u/s 263 - assessment order passed by the AO is neither erroneous nor prejudicial to the interest of the Revenue. First of all, the AO has considered the issue......
January 19, 2024 Case Laws Customs

Time limitation - suppression of facts or not - The impugned proceedings under Section 124 of the Act, 9 to 11 years after the date of the subject import cannot stand......
January 19, 2024 Case Laws Customs

Jurisdiction - Power of DRI to issue SCN - Recovery of duties of customs u/s 28 AAA of Customs Act - Though DGFT has issued show cause notices on various dates and an......
January 19, 2024 Case Laws Companies Law

A Company cannot refuse `Transmission of Shares’, once the `legal heirs’ proves his/her entitlement to them, through a `Probate’, a `Succession Certificate’. It is to be....

1 ....176 177 178 179180181 182 183 184........ 189

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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

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