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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 9001 to 9050 of 9406 Records

1 ....177 178 179 180181182 183 184 185........ 189

January 19, 2024 Case Laws Service Tax

Recovery of Service Tax dues, of a Company which is under liquidation applying IBC, 2016 - It is thus beyond the two years preceding the commencement of liquidation date....
January 19, 2024 Case Laws Service Tax

Demand of service tax on Management, Maintenance or Repair Services - Export of services - Place of provisions of services - it is not disputed that the services are......
January 19, 2024 Case Laws Central Excise

Area Based Exemption - Benefit of budgetary scheme - The respondent authorities are therefore directed to examine the individual claims of the petitioners and if they......
January 19, 2024 Case Laws Central Excise

Exemption to cement supplied to industrial / institutional consumers in 50 kg. bags - the allegation in the SCN as to whether the appellant has cleared cement to......
January 19, 2024 Case Laws VAT and Sales Tax

If the department was not satisfied with the original adjudication order and/or the order by which review proceeding was dropped, it was open for the department......
January 18, 2024 Case Laws GST

Power of CGST Authority / DGGI over State GST authorities - Attachment of Bank accounts - conflict with the notification issued by the CBEC from time to time, concerning....
January 18, 2024 Case Laws GST

Violation of principles of natural justice - date of personal hearing, time of personal hearing and venue were not mentioned in the notice - This petition is disposed of....
January 18, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - Time limit for notice - (TOLA) application - as the foundation of the entire reassessment proceeding, viz., the notice issued in June......
January 18, 2024 Case Laws Income Tax

Rectification u/s 254 allowed by ITAT - The adverse judgment relating to the said issues will be contested on merits notwithstanding that the tax effect entailed is less....
January 18, 2024 Case Laws Income Tax

Compounding of the offence committed for failure to pay the Tax Deducted at Source (TDS) - There is no limitation prescribed - Since the applications filed by the......
January 18, 2024 Case Laws Income Tax

There no merit in the argument of the ld. DR that unless some revenue is shown from the project, the assessee cannot justify the loan and the interest expenditure was......
January 18, 2024 Case Laws Income Tax

The income surrendered during the course of survey cannot be brought to tax under the deeming provisions of section 69 of the Act and the same has to be assessed to tax.....
January 18, 2024 Case Laws Income Tax

TP Adjustment - Upward adjustment of Arm’s Length Price in respect of Management Services - These services are not in the nature of stewardship or shareholder activity......
January 18, 2024 Case Laws Income Tax

Validity of assessments made u/s 153A - prior approval of the draft assessment order u/s 153D - the approval u/s 153D of the Act has been granted by the ld. JCIT in the.....
January 18, 2024 Case Laws Income Tax

Assessment u/s 153C/153A when no case was pending for the related assessment year - un-abated assessment - the action of AO reversing/withdrawing the claim allowed in......
January 18, 2024 Case Laws Income Tax

Addition u/s 68 - cash deposits during demonetization period - trading in precious and semi precious Gem Stones - AO doubted the cash sales for the reason that the......
January 18, 2024 Case Laws Income Tax

Validity of exemption u/s 10(23D) - offshore fund scheme maintained by the assessee - The observation of the Assessing Officer in order to grant exemption under section.....
January 18, 2024 Case Laws Income Tax

Addition u/s 68 - bogus sale proceeds of shares - Since, the assessee has only dealt with the above transaction after receiving the shares thru “will” from his mother,......
January 18, 2024 Case Laws Income Tax

Bombardier Transportation India Pvt. Ltd. (BTIL) is not PE of the assessee in India and accordingly, since there is no PE of the assessee in India, the offshore supply......
January 18, 2024 Case Laws Customs

EPCG Scheme - fulfilment 100% export obligation - No doubt, that the EODC has been issued after much delay, however, the same was issued prior to the passing of the......
January 18, 2024 Case Laws Customs

Levy of Redemption Fine and penalty - Confiscation of imported goods - The goods imported were restricted goods and could have been imported on the basis of the Licence.....
January 18, 2024 Case Laws Customs

Continued revocation of the Customs Broker (CB) license - Conspiracy - Smuggling - red sanders - illegal export of prohibited goods - when the documents relating to the.....
January 18, 2024 Case Laws Customs

Import of cocoa powder under free trade agreement - origin of goods - Benefit of exemption from duty of customs - to displace the certificate of origin issued by the......
January 18, 2024 Case Laws Insolvency and Bankruptcy

A bidder in the liquidation process does not have a vested right to have their resolution plan considered or approved. - Regarding valuation of property, NCLAT......
January 18, 2024 Case Laws Service Tax

Extended period of limitation - irregular availment of CENVAT Credit - The ST-3 return for the period October 2010 to March 2011 in which details were disclosed was also....
January 18, 2024 Case Laws Central Excise

Clandestine Removal - non-production of corroborative evidences - The provisions of Section 65B of Indian Evidence Act and Section 36B of Central Excise Act, 1944 of the....
January 18, 2024 Case Laws Central Excise

Validity of availing CENVAT credit of CVD paid on import of coal - The department argued that granting credit to buyers of imported coal, while domestic coal buyers......
January 18, 2024 Case Laws VAT and Sales Tax

Condonation of delay of 362 days in filing the appeals - State officials failed to file appeal in time - No ground has been made out to condone the delay in the peculiar....
January 17, 2024 Case Laws GST

Cancellation of GST registration of petitioner with retrospective effect from 01.07.2017 - The order of cancellation is modified to the extent that the same shall......
January 17, 2024 Case Laws Income Tax

Correct head of income - the nature of gains from mutual fund redemptions - these gains were capital gains, not business income - no substantial question of law arises - HC
January 17, 2024 Case Laws Income Tax

DCIT Jurisdiction to pass order u/s 127 - transferring the case of the petitioner - A plain reading of the impugned order itself would clearly indicate that the......
January 17, 2024 Case Laws Income Tax

Validity of reopening of assessment - approval of specified authority u/s 151 - Notices quashed on the ground that there is no approval of the specified authority, as......
January 17, 2024 Case Laws Income Tax

Validity of Revision u/s 263 - The order passed by the PCIT suffers from lack of due opportunity of hearing as the PCIT while making such observation that the lender......
January 17, 2024 Case Laws Income Tax

Revision u/s 264 - seeking direction to re-consider the claim of the petitioner for deduction u/s 80-IA - there is no limitation on the power of the Pr. CCIT, CCIT, CIT.....
January 17, 2024 Case Laws Income Tax

Rectification of mistake u/s 154 against intimation u/s. 143(1) - Rejection on the ground that, revised return was not authenticated - The ITAT recognize the mistake in.....
January 17, 2024 Case Laws Income Tax

The interpretation of the provisions of Section 115QA, particularly whether it applies to the company's capital reduction scheme completed before June 1, 2016. - The......
January 17, 2024 Case Laws Income Tax

Residential status of the assessee - period of stay in India - whether the term “employment outside India” includes “doing Business”? - even if the assessee went to......
January 17, 2024 Case Laws Income Tax

TDS u/s 195 OR 172 - remittance to Marshal Island based company towards damage charges for physical damage sustained by vessels and losses caused to the owner of the......
January 17, 2024 Case Laws Income Tax

Disallowance of depreciation on goodwill - As seen from earlier order of the Tribunal, the said decision is based on the judgement of Hon’ble Karnataka High Court in the....
January 17, 2024 Case Laws Income Tax

Unexplained Money u/s 69A r.w.s. 115BBE - Cash withdrawal from the firm as partner of the firm - along with confirmation letter given by the firm, assessee has also......
January 17, 2024 Case Laws Income Tax

Addition u/s 43CA being the excess value of the fair market value than the sale consideration value taken by the assessee - Since the difference between the sale value......
January 17, 2024 Case Laws Income Tax

Assessment u/s 153A - The cost of land incurred and recorded in the books has been duly accepted and reduced from the fair value derived by the valuer. The additions......
January 17, 2024 Case Laws Customs

Lack of mandatory pre-deposit of 7.5% - during the course of investigation Rs. 7,81,861/- was actually paid by the appellants which has been appropriated towards total......
January 17, 2024 Case Laws Customs

Revocation of Customs Broker License - Manipulation of import invoices or valuation of goods - Once a violation of CBLR Regulations is admitted, the Revenue has to......
January 17, 2024 Case Laws Customs

Benefit of concessional rate of duty - parts and accessories of medical equipment - he expert’s opinions as recorded by the authorities clearly show that these items......
January 17, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Unsuccessful resolution applicant - Locus standi to challenge the plan after its approval - The Appellant is not a stakeholder within the ambit of Section 31(1)......
January 17, 2024 Case Laws Money Laundering

Seeking grant of bail - Money Laundering - remitting of funds abroad by using forged and fabricated documents - There is no property which is derived or obtained......
January 17, 2024 Case Laws Service Tax

Refund of the service tax paid on the input services that remained unutilized - It goes without saying that once the application for refund which stood rejected by the......
January 17, 2024 Case Laws Service Tax

Levy of Service Tax - amount of freight paid by them to tractor trolley owners - in case transportation made by vehicle operator (in the present case tractor trolley......
January 17, 2024 Case Laws VAT and Sales Tax

SEZ unit - Wrong declaration of turnover - the petitioner was unable to prove intra-state/ inter-state stock transfer to its branch/depot, tax implication would be......

1 ....177 178 179 180181182 183 184 185........ 189

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F: Transfer of ITC without filing ITC-02

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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 ...

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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