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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 9101 to 9150 of 9406 Records

1 ....179 180 181 182183184 185 186 187........ 189

January 15, 2024 Case Laws Indian Laws

Dishonour of Cheque - Seeking waiver of deposit of 20% amount of compensation - whether there exist exceptional circumstances to exempt the petitioner from depositing......
January 14, 2024 Notes Customs

Provisional release of imported goods (apples) - The dispute centers on the valuation of the imported apples.
January 14, 2024 Notes Income Tax

Validity of reopening of assessment - need for a direct link between the portal's information and the income allegedly escaping assessment
January 14, 2024 Notes Benami Property

Application of provisions of section 5 of the Benami Transactions (Prohibition) Amendment Act, 2016 - non-retrospective application of punitive legal provisions.
January 14, 2024 Notes Benami Property

Applicability of the Benami Transactions (Prohibition) Amendment Act, 2016
January 14, 2024 Notes Income Tax

Disallowance of expenses - need for tax authorities to have a practical understanding of the nature of business operations
January 14, 2024 Notes Income Tax

Disallowance of the assessee's business expenditure claims related to the purchase of sugarcane from member farmers, as well as the treatment of additional sugarcane......
January 14, 2024 Notes Customs

Liability for payment of customs duty on sale of excess liquor from the duty-free shop
January 14, 2024 Notes Customs

Demand of customs duty beyond normal period of limitation on the ground of change in classification of goods
January 14, 2024 Notes Companies Law

Stringent approach towards ensuring compliance with auditing standards - importance of auditors' responsibilities in maintaining the integrity and reliability of financial reporting
January 14, 2024 Notes Income Tax

Additions made u/s 69 and Section 56 in the absence of direct incriminating evidence linking the assessee to the alleged unexplained investments and interest income. -......
January 14, 2024 Notes Customs

Whether penalty is to be imposed when the appellant has accepted the classification and paid the entire duty along with penalty much before the issuance of the show cause notice?
January 13, 2024 Case Laws GST

Refund of unutilised Input Tax Credit (ITC) - Barred by time limitation or not - The relevant date is the date of receipt of payment in convertible foreign exchange, as.....
January 13, 2024 Case Laws GST

Validity of show cause notices - SCN in the nature of an adjudicatory order or not - Upon examining the notices in Form DRC-01, the replies thereto and the impugned......
January 13, 2024 Case Laws GST

Bunching of show cause notices - Scope of section 73 - SCN is to be issued for each financial separately or bunching for 5 years is valid - Applicability of period of......
January 13, 2024 Case Laws Income Tax

Revision u/s 264 - Claiming benefit of DTAA - refund of Dividend Distribution Tax (DDT) which was paid wrongly - This was not a case where a deduction was made u/s 195......
January 13, 2024 Case Laws Income Tax

Interest on refunds u/s 244A - whether the assessee was responsible for the delay? - after the petitioner requested the respondents to enable the petitioner to provide......
January 13, 2024 Case Laws Income Tax

Validity of Reopening of assessment - notice issued u/s 148A(d) entirely on the basis of information obtained from the Insight Portal in accordance with the risk......
January 13, 2024 Case Laws Income Tax

Condonation of delay of 5318 days in filing the appeal - The reasons set out in the affidavit filed in support of the petition to condone the delay of 5318 days i.e.,......
January 13, 2024 Case Laws Income Tax

If certain expenditures, on day to day basis for running the distributorship and employees network were not in proper vouchers formats or signed, that alone cannot be a.....
January 13, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - ‘reasons to suspect’ or ‘Reasons to believe’ - The manner in which the reasons have been recorded make it appear that the assessing......
January 13, 2024 Case Laws Income Tax

TDS u/s 192 - failure to deduct TDS on the perquisite value of accommodation - though Ld. CIT(A) has fallen in error in holding that assessee falls in status of Central.....
January 13, 2024 Case Laws Income Tax

Penalty u/s 271D - loan in cash otherwise than an account payee cheque or draft - Assessee has placed on record only the ledger account, from that it is not clear......
January 13, 2024 Case Laws Income Tax

Unexplained cash credit - addition u/s 68 - - CIT(Appeals) has held that it is for the businessman to decide how it wants to use its funds. The subscribers have not......
January 13, 2024 Case Laws Income Tax

Claim of setoff of unabsorbed depreciation carried forward from earlier year - Assessing officer directed to allow the claim of setoff of unabsorbed depreciation carried....
January 13, 2024 Case Laws Income Tax

Penalty u/s. 271AAB - The assessees’ sole substantive grievance appears to be that the AO’s corresponding show cause notices dated 29.12.2017 (supra) had not been......
January 13, 2024 Case Laws Income Tax

Allowability of business expenditure incurred towards purchase of sugarcane from member farmers' u/s 37(1) - the payment of additional sugarcane price, with the approval....
January 13, 2024 Case Laws Customs

Whether penalty is to be imposed when the appellant has accepted the classification and paid the entire duty along with penalty much before the issuance of the show......
January 13, 2024 Case Laws Customs

Liability of Duty-Free Shop to pay duty - case of appellant is that they are not liable to pay duty under Section 72 but the duty needs to be collected from the......
January 13, 2024 Notes Insolvency and Bankruptcy

Whether the appellant's claim can be classified as a Financial Debt or Operational Debt under the Insolvency and Bankruptcy Code, 2016.
January 13, 2024 Notes Insolvency and Bankruptcy

Scope of Approval of resolution plan - Allegations of undervaluation of the Corporate Debtor's assets. - Appellant's Locus to Challenge
January 13, 2024 Case Laws Service Tax

Demand of differential service tax - From the SCN it is evident that all facts and figures were in the appellant’s records but they were belatedly scrutinized by......
January 13, 2024 Case Laws Service Tax

Seeking refund of service tax wrongly paid on ocean freight under reverse charge mechanism - the issue involved in the present case is no more res-integra and the......
January 12, 2024 Circulars SEBI

Foreign investment in Alternative Investment Funds (AIFs) - to protect the interests of investors in securities and to promote the development of, and to regulate the......
January 12, 2024 Case Laws GST

Cancellation of GST registration of petitioner - SCN does not contain any reason for the proposed cancellation - A taxpayer’s registration can be cancelled with......
January 12, 2024 Case Laws GST

Violation of principles of natural justice (audi alterem partem) - In the present case, when the petitioner had cancelled its registration in the year 2019, a proper......
January 12, 2024 Case Laws GST

Revocation of GST registration - as now the Petitioner has regularized the returns upto March 2023 and is also willing to regularize the future returns within four weeks....
January 12, 2024 Case Laws GST

Penalty u/s 129 - the E-Way Bill which was later produced was infact generated after the interception of the vehicle by the revenue authority. The said E-Way Bill was......
January 12, 2024 Case Laws GST

Rate of GST - Rental / Leasing Charges for Industrial Equipment’s provided with operator - The supplies of rental / leasing services made by the applicant fall under sub....
January 12, 2024 Case Laws GST

Liability of TDS under GST - Notified persons u/s 51 of CGST ACT 2017 read with Notification No. 33/2017 - The Applicant is established by the Government under the......
January 12, 2024 Case Laws Income Tax

Validity of reopening of assessment - The assessment order would disclose that all replies given by the petitioner were considered. Even if some aspects were not......
January 12, 2024 Case Laws Income Tax

Offences triable by Special Court - offences u/s 276C(1)/278 r.w.s. 278B/278E - ACMM had committed a grave illegality and irregularity of procedure by not only......
January 12, 2024 Case Laws Income Tax

Addition u/s 68 - proposal to tax the same u/s 115BBE - According to the petitioner, the sum represented a genuine unsecured loan from an entity - There is nothing to......
January 12, 2024 Case Laws Income Tax

LTCG on sale of property - reference to ld. DVO - if the sale consideration shown by the assessee itself is equal to or less than the value fixed by the stamp valuation.....
January 12, 2024 Case Laws Income Tax

Doctrine of merger - Validity of Revision u/s 263 when existing pending appeal against order passed u/s 153C r.w.s. 144 - when larger issue was pending before CIT(A),......
January 12, 2024 Case Laws Income Tax

Liability to collect tax at source (TCS) u/s 206C(6A)/206C(7) - Form No.27C filled belatedly - sale of scrap - When there was no dispute about such a declaration being......
January 12, 2024 Case Laws Income Tax

Power of CIT(A) for enhancement u/s 251(2) - Enhancing the assessed income by making disallowances of deferred revenue expenses - There is no material on record......
January 12, 2024 Case Laws Income Tax

Applicability of provisions of section 28(vi)(a) - conversion of the unsold inventory into fixed asset - merely because some of the built-up area was leased out for......
January 12, 2024 Case Laws Customs

Requirement of mandatory pre-deposit under Section 129-E of Customs Act, 1962 - The mandatory provisions are required to be adhered to by the petitioner - the same......
January 12, 2024 Case Laws Customs

Validity of show cause notice - Diversion of duty-free imported gold under the Advance Authorization Scheme - At this stage, it is not relevant to consider whether the......

1 ....179 180 181 182183184 185 186 187........ 189

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H: Goods matched documents like e-way bill and invoices; detention order ...

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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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