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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 9151 to 9200 of 9406 Records

1 ....180 181 182 183184185 186 187 188........ 189

January 12, 2024 Case Laws Customs

Confiscation - redemption fine - penalty - The appellant has contravened the provisions of Section 17 and 46(4) of the Act by intentionally filing wrong declarations and....
January 12, 2024 Case Laws Customs

Valuation of imported goods - Methyl Phenyl Acetylene - Availability of contemporaneous import or not - it is not unusual for a foreign supplier to give a higher......
January 12, 2024 Case Laws Insolvency and Bankruptcy

Eligibility to submit Resolution Plan - former promotor/director of the company - Ineligibility is being held only on the ground that Respondent No.2 was promoter of the....
January 12, 2024 Case Laws Insolvency and Bankruptcy

Request for closer of CIRP - 88% shareholders ready to provide funds and repay the debts - Rejection of the proposal of the shareholders / corporate debtors - The......
January 12, 2024 Case Laws Insolvency and Bankruptcy

Settlement proposal under Section 12A of IBS - Resolution Plan already approved by the Coc - The Adjudicating Authority committed error in giving an opportunity to......
January 12, 2024 Case Laws Service Tax

Nature of transaction - sale or service - Hall Hire Charges - full VAT stood paid on food sale component - The constraint of separate contract emphasized in impugned......
January 12, 2024 Case Laws Service Tax

Classification of services - GIDC is collecting charges towards the maintenance and providing common facilities such as approach roads, street lights, etc. - the charges....
January 12, 2024 Case Laws Service Tax

Doctrine of mutuality - Liability to pay service tax Club or Association services or not - the definition in Sec 65 (25aa), w.e.f. 01.07.2012, also specifically excludes....
January 12, 2024 Case Laws VAT and Sales Tax

Doctrine of promissory estoppel - Benefit of tax concessions - The notifications withdrawing the backward area status from the concerned Panchayats will have only......
January 12, 2024 Case Laws VAT and Sales Tax

Rejection of refund claim - Period of limitation - From scrutiny of Section 55 of the JVAT Act it would make it evident that interest would be levied for the period......
January 12, 2024 Case Laws Indian Laws

Dishonour of Cheque - All that a complaint under Section 138 of N.I. Act requires to contain is such factual averments as are necessary to satisfy the ingredients of the....
January 11, 2024 Case Laws GST

Input tax credit - refusal on the basis that the petitioner availed of such credit on the basis of supplies from a non-existent supplier - the adjudication of this......
January 11, 2024 Case Laws GST

Classification of supply - rate of GST on sale of Land and construction of Duplex over the same land on execution of two separate Agreements by the Applicant - the......
January 11, 2024 Case Laws Income Tax

Business expenses - CSR - The expenditure could be related to ‘Commercial Expediency’, as any amount contributed to the BATF would generate goodwill of the local......
January 11, 2024 Case Laws Income Tax

Disallowance of interest on inter-corporate deposits - The observation of Ld. AO that there was increase in borrowed funds during AY 2003-04 has no relevance since the......
January 11, 2024 Case Laws Income Tax

Accrual of income in India - PE in India or not? - use or right to use brand name/trade mark - the receipts cannot be treated as royalty under Article 12(3)(a) of the......
January 11, 2024 Case Laws Income Tax

Validity of reopening of assessment - borrowed satisfaction or not - even during the course of assessment proceedings, these parties were untraceable in the enquiry......
January 11, 2024 Case Laws Income Tax

Computation of LTCG - Based on a reading of Section 50CA of the Act, it is clear that where the actual sale consideration on transfer of unlisted equity shares is less......
January 11, 2024 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12AB and approval u/s 80G(5) denied - The apprehension of revenue that the loans would be given to a related or favourable party is a....
January 11, 2024 Case Laws Income Tax

Estimation of commission income - unaccounted cash found during the search - AO has not brought any material on record to show higher commission income earned by the......
January 11, 2024 Case Laws Customs

Evidence - It is a settled law that the statement recorded under Section 108 of the Customs Act is a material piece of evidence and can be used as substantive evidence......
January 11, 2024 Case Laws Customs

Seeking provisional release of consignment of apples - import price below the minimum price of apples for import at Rs. 50/- per kg. - these goods are not prohibited......
January 11, 2024 Case Laws Customs

Validity of second show cause notice - Withdrawal of First SCN thereafter - Issuance of SCN u/s 28(4) read with Section 124 of the Customs Act, 1962 - Challenging on the....
January 11, 2024 Case Laws Customs

Valuation - Inclusion of royalty paid by the appellant to the foreign entity - The Rule 10(1)(c) does not say that royalty is to be added in transaction value if the......
January 11, 2024 Case Laws Customs

Smuggling of gold - Baggage Rules - Prohibited goods or not - allegations are that appellants did not opt for red channel to declare the gold nor did they file any......
January 11, 2024 Case Laws Customs

Demand of duty foregone - SEZ unit - destruction of waste scrap or remnant arising in the course of manufacture - In the present case there is no allegation that......
January 11, 2024 Case Laws Customs

Classification of imported goods - If every ‘flange’ available in the market could be used in any industry, then perhaps the classification under a single CTH would have....
January 11, 2024 Case Laws Customs

Benefit of exemption from customs duty - import of Patch Cord - The ISO specification of 11801-1 extracted above, shows that the minimum operating voltage of such......
January 11, 2024 Case Laws Insolvency and Bankruptcy

CIRP - rejection of the claim of the appellant - fraud committed by corporate debtor while executing the "deed of assignment" - The word ‘automatically’ itself empowers.....
January 11, 2024 Case Laws Insolvency and Bankruptcy

initiation of CIRP - pre-existing dispute between the parties - The defence raised by the Corporate Debtor in their reply to the Section 8 demand notice and detailed......
January 11, 2024 Case Laws Service Tax

Valuation of services - Joint venture - inclusion of "cost petroleum" and "profit petroleum" as per the Production sharing contract - inclusion of cash calls in the......
January 11, 2024 Case Laws Service Tax

Export of services - non-receipt of convertible foreign exchange - non-payment of service tax - The appellants have, in fact fulfilled the first condition of Export of......
January 11, 2024 Case Laws Service Tax

Classification of services - supply of tangible goods for use services or not - the appellants have discharged the VAT considering the same as deemed sale under Article.....
January 11, 2024 Case Laws Service Tax

Invocation of Extended period of limitation - Appellant has during the entire period of dispute not paid applicable service tax on such activity i.e. lease rent, carried....
January 11, 2024 Case Laws Central Excise

Levy of Penalty u/r 26 of CER on the buyer / purchaser of goods - The Revenue has not brought on record as to the role of the appellant in the non-payment of Excise Duty....
January 11, 2024 Case Laws Central Excise

The allegation of clandestine manufacturing/clearance is a serious allegation and the Department cannot merely rely on the recorded Statements alone and the......
January 11, 2024 Case Laws Service Tax

There is no Sales Tax / VAT liability on Transfer of the right to use any goods in the present case of hiring the motor vehicles/cranes - the contracts are not covered......
January 11, 2024 Case Laws VAT and Sales Tax

Levy of purchase tax and its applicability on dealer who opted for composition scheme - Constitutional Validity - in view of the admitted discrimination by the State,......
January 11, 2024 Case Laws VAT and Sales Tax

Filing of form Manually instead of Electronically - Imposition of condition through circular - There is nothing in the Act to hold that Section 74(4) of the KVAT Act,......
January 11, 2024 Case Laws Service Tax

Composition scheme - The payment of an amount equivalent to 2% of the gross amount charged for the works contract implies that they have opted for the composition scheme. - AT
January 10, 2024 Case Laws GST

Cancellation of registration of the petitioner with retrospective effect - The registration cannot be cancelled with retrospective effect mechanically. It can be......
January 10, 2024 Case Laws GST

Reimbursement of GST - the MCD is directed to reimburse the tax paid by the petitioners along with interest at the rate of nine (9) percent, with effect from 01.07.2017 - HC
January 10, 2024 Case Laws Income Tax

Jurisdiction of the Income Tax authority to issue notice u/s 143[2] of the IT Act under the National Faceless Assessment Scheme (NaFAC / NFAC) - The provisions of......
January 10, 2024 Case Laws Income Tax

Additions towards difference in interest income between interest as per Form 26AS and interest income shown in the Return of Income - Since the alleged accommodation......
January 10, 2024 Case Laws Income Tax

Higher rate of tax u/s 115BBE - As noted that the assessee has declared additional income towards excess stock found during the course of survey and assessee has......
January 10, 2024 Case Laws Income Tax

Bogus LTCG - share price increased multi-fold - Allegation that there is artificial increase by circular trading of shares forming carte - It clearly raises several......
January 10, 2024 Case Laws Income Tax

Disallowance of interest u/s. 36(1)(iii) - loan borrowed for the purpose of settling outgoing partners’ capital account - The settlement of capital account of outgoing......
January 10, 2024 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12AA - activity of running a Dharmashala for public at large - an activity in the nature of trade, commerce or business or not -......
January 10, 2024 Case Laws Customs

Classification of Glass Beads Chatons - relying on the definition of the beads given in the HSN notes, it is held that piercing is a necessary requirement for anything......
January 10, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Resolution Plan - If unsolicited plans are obtained at any stage it will cause unnecessary avoidable delay in the CIRP process. If resolution plans are allowed to....

1 ....180 181 182 183184185 186 187 188........ 189

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