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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 9051 to 9100 of 9478 Records

1 ....178 179 180 181182183 184 185 186........ 190

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....
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....

1 ....178 179 180 181182183 184 185 186........ 190

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F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

F: section129(1)(b) of Rajasthan GST ACT

F: Issuance of show cause notice by the additional Director General, Dire...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

F: Interest u/s 50 of CGST Act 2017

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST