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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 9251 to 9300 of 9406 Records

1 ....182 183 184 185186187 188 189

January 6, 2024 Case Laws GST

Power of GST authorities - Power to issue summons or conduct search and seizure - Challenge to N/N. 14/2017- Central Tax - the respondents are proper officer in relation....
January 6, 2024 Case Laws GST

Non-payment of the interest on refund - there were deficiencies and the deficiencies were later on rectified by the petitioner. - there were deficiencies in three cases.....
January 6, 2024 Case Laws GST

Seeking refund on the Input Tax Credit - The system did not register the documents which were uploaded from the end of the petitioner. - A refund cannot be rejected......
January 6, 2024 Case Laws GST

Levy of penalty - vehicle number in Part-B of the e-way bill was incorrect - minor typographical error - Typically when the error is a minor error of the nature found in....
January 6, 2024 Case Laws GST

Best judgement assessment - GSTR returns were not filed by the petitioner within the prescribed time limit - At any cost, the right to file the returns cannot be taken......
January 6, 2024 Case Laws GST

Seeking refund of amount illegally and coercively collected by the respondents - entire amount was forcibly recovered - the sixth respondent cannot confirm the rejection....
January 6, 2024 Case Laws GST

Validity of SCN - Cancellation of GST registration - Insofar as the show cause notice is concerned, prima facie, the same is unsustainable as it does not set out any......
January 6, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - the reassessment proceedings were triggered without the AO applying his own mind and articulating his reasons as to....
January 6, 2024 Case Laws Income Tax

Disallowance u/s 40A(3) - assessee, who is the appellant, is a government contractor showed payments exceeding Rs. 20,000/- in cash on various dates for materials......
January 6, 2024 Case Laws Income Tax

LTCG - Deduction u/s 54 - investment was made in the name of her spouse and not in the name of the Assessee - Section 54F/54 of the Act are the beneficial provisions......
January 6, 2024 Case Laws Income Tax

Association of persons (AOP) - Consortium - Appellant No.1 is a member of AOP or not - There is no force in the contention of Appellant No.1 that due to absence of right....
January 6, 2024 Case Laws Income Tax

Addition u/s 68 - unsecured loan treated as unexplained cash credit - Even all the creditors have duly confirmed the transactions and also established the source of the.....
January 6, 2024 Case Laws Income Tax

Fee for Technical Services (‘FTS’) u/s 9(1)(vii) - Amounts received by the assessee from an Indian group entity - Support services relating to MLN is provided by the......
January 6, 2024 Case Laws Income Tax

Validity of reopening of assessment - notices in the name of non-existing/dissolved entity - dissolution of partnership firm and discontinuation of business - assessment....
January 6, 2024 Case Laws Income Tax

Additions u/s 68 - Unexplained Cash credit found in the bank account - The provisions of s. 68 & 69 use the word may indicating discretion conferred upon the AO by the......
January 6, 2024 Case Laws Income Tax

Protective assessment - Validity of the jurisdiction assumed by the A.O for initiating proceedings u/s. 147 - it is beyond comprehension that the AO after holding a......
January 6, 2024 Case Laws Customs

Exemption from Basic Customs Duty (BCD) - deformed Steel Bars - goods were alloy steels or non-alloy steels and prime or secondary - Chapter 72 prescribes the percentage....
January 6, 2024 Case Laws Customs

Levy of penalties both u/s 114 and Section 114AA on both of the CB and the exporter together - The appellant was also not seen to be a part of a conspiracy to defraud......
January 6, 2024 Case Laws Customs

Prayer for setting aside of imposition of redemption fine and penalty - over valued export goods - As the supplier of the goods is issued invoices to the appellant......
January 6, 2024 Case Laws Companies Law

Compounding of offences - default in holding Annual General Meeting the company (AGM) - NCLAT has mainatined the order of NCLT where the said fine was reduced to the......
January 6, 2024 Case Laws Companies Law

Professional Misconduct - The reports issued in form 10 DA u/s 80 JJAA of Income Tax Act by the Chartered Accountant - failure to obtain sufficient appropriate evidence.....
January 6, 2024 Case Laws Insolvency and Bankruptcy

Recall of an order - The Appellant was well aware that case was listed for hearing on 12.05.2023 and he entered appearance through Counsel, who inspite of entering his......
January 6, 2024 Case Laws Service Tax

Levy of service tax - banking and other financial services - Demat/ Depository charges collected from sub brokers - stock broker service - Transaction/ administrative......
January 6, 2024 Case Laws Central Excise

CENVAT Credit - input service or not - services related to effluent treatment of the waste generated at the appellant’ s factory - The revenue’s claim that since the......
January 6, 2024 Case Laws VAT and Sales Tax

Pizza and sandwiches were held to be cooked foods as per the decision of the High Court - HC has observed that, merely by stating that cooked food is necessarily......
January 6, 2024 Case Laws VAT and Sales Tax

Direction to refund allegedly due alongwith interest - The petitioner tried to file Form DVAT-21, however, on account of a technical error, the same was not accepted. -.....
January 6, 2024 Case Laws VAT and Sales Tax

Benefit of exemption - Classification of the coconut oil sold by the appellant - It is settled law that a person claiming exemption has to establish that the product......
January 5, 2024 Case Laws GST

Cancellation of GST registration of petitioner - defective SCN - Non-specification of reason for proposing cancellation of the petitioner’s GST registration - It is......
January 5, 2024 Case Laws GST

Cancellation of GST registration of petitioner with retrospective effect - the SCN did not indicate that the petitioner’s GST registration was proposed to be cancelled......
January 5, 2024 Case Laws GST

Release of the goods seized - Validity of conditions imposed by the Ld. Single Judge for relase of goods - The concern of the State that the valuation of the petitioner.....
January 5, 2024 Case Laws GST

Cancellation of petitioner's GST registration - registered premises - Authorities found that it is a residential house and there is no business running - Petition may......
January 5, 2024 Case Laws GST

Cancellation of petitioner's GST registration - registered premises - Authorities found that it is a residential house and there is no business running - If the......
January 5, 2024 Case Laws Income Tax

Income taxable in India - PE in India - Assessee was not required to manage day-to-day operations of the Hotel. - The Assessee was also required to broadly oversee the......
January 5, 2024 Case Laws Income Tax

Addition u/s 68 - genuineness of the loan transaction - The submission that the AO should have issued notices to the lender i.e., GWPL does not impress us. The reason......
January 5, 2024 Case Laws Income Tax

Stay of demand / waiver of pre-deposit - Penalty u/s 271E - Allegation of cash transactions - whereas there were adjustments by way of book entries - When such being the....
January 5, 2024 Case Laws Income Tax

Assessment completed u/s 144 - defective return - Return filed in response to the notice issued u/s 153A it has been stated that the return filed u/s 139(1) of the Act......
January 5, 2024 Case Laws Income Tax

Nature of expenses - land registration charges - land taken over rent / lease - revenue or capital expenditure - The assessee cannot enjoy that property forever under a.....
January 5, 2024 Case Laws Income Tax

Assessment in the name of the deceased assessee - liability of legal heir - After the death of the assessee, his legal heir was not brought on the record and no notice......
January 5, 2024 Case Laws Income Tax

Revision u/s 263 - Issue of shares at premium - It is abundantly clear that an enquiry was, indeed, made by the AO with regard to the subject shares being issued at high....
January 5, 2024 Case Laws Income Tax

LTCG - Deduction u/s 54F - Assessee has failed to deposit the unutilized amount in the Capital Gain Account out of the total investible/exempted amount - Assessee has......
January 5, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - addition u/s 68 - information received from Investigation Wing, Kolkata that the assessee is a beneficiary of circuitous transaction of....
January 5, 2024 Case Laws Benami Property

Benami properly - Provisional Attachment Order - The appellant has failed to show any business activities of the appellant companies in the year 2013-14 and subsequently....
January 5, 2024 Case Laws Customs

Seeking unconditional release of goods - Provisional assessment of Bill of Entry - certificates of origin - By taking into consideration the revenue interest in ensuring....
January 5, 2024 Case Laws Customs

Refund of Excess duty paid - re-assessment of bill of entry - amendment in the quantity of DAP imported in the Bill of Entry - It can be seen that the clearance of goods....
January 5, 2024 Case Laws Customs

Seeking provisional release of seized garlic imported - In the instant case, the goods have been cleared by the jurisdictional Customs Authorities after satisfying......
January 5, 2024 Case Laws Customs

Valuation of imported goods - secondary quality rusted pipes - The request for mutilation of the goods would show bonafides of the appellant that they intended only to......
January 5, 2024 Case Laws Customs

Benefit of exemption from duty of customs - Classification of Wireless Access Points - the word ‘and’ in the impugned entry means that those products which contain both.....
January 5, 2024 Case Laws Customs

Effective date of N/N. 46/2015-Cus dated 17.09.2015 - whether effective from the date of notification i.e. 17.09.2015 or the date when it was offered for sale i.e. 21.09....
January 5, 2024 Case Laws Customs

Valuation of imported goods - enhancement of transaction/assessable value - There is no technical know-how fees attributable towards post import related/associated acts.....
January 5, 2024 Case Laws SEBI

Adani group - The Hindenburg Report - The reliance placed by the petitioner on the OCCPR report to suggest that SEBI was lackadaisical in conducting the investigation is....

1 ....182 183 184 185186187 188 189

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