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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 9301 to 9350 of 9406 Records

1 ....183 184 185 186187188 189

January 5, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Right to claim set-off in the Corporate Insolvency Resolution Process, when the RP proceeds to take custody and control of all the assets of the corporate debtor.....
January 5, 2024 Case Laws Insolvency and Bankruptcy

Dismissal of section 7 application - existence of debt and default - interest-free unsecured loans given by the shareholder to the company - the Adjudicating Authority......
January 5, 2024 Case Laws Service Tax

Classification of service - Activity of providing digitized, abstracted and indexed data out of raw data received from third parties - Online Database Access and......
January 5, 2024 Case Laws VAT and Sales Tax

Inter state sale or intra state sale - In the present case, the goods claimed to be sold by the assessee to be part of inter-state sales were not sold to the RVUNL as......
January 5, 2024 Case Laws Indian Laws

Separation of powers - practice of frequently summoning government officials to court - Courts must refrain from summoning officials as the first resort. While the......
January 4, 2024 Case Laws GST

Violation of principles of natural justice - petitioner is entitled for three opportunities of personal hearing, however, only two opportunities were provided to him -......
January 4, 2024 Case Laws GST

Scope of Advance Ruling application - Supply or not - the application seeking advance ruling was filed on 21.03.2023 before the RAAR with respect to supplies already......
January 4, 2024 Case Laws Income Tax

Corporate Social Responsibility (CSR) expenditure u/s 37 - allowable revenue expenditure or not? - ITAT allowed the claim, holding that, Explanation 2 inserted in......
January 4, 2024 Case Laws Income Tax

Rectification of mistake - While filing the returns, the petitioner had inadvertently added an extra '0' (zero) in his total salary income - it is the duty of the......
January 4, 2024 Case Laws Income Tax

Stay of demand - attachments placed on the petitioner's bank accounts in relation to the outstanding demand - Department had already collected around 30% of the tax......
January 4, 2024 Case Laws Income Tax

Taxability of long term capital gain on sale of immovable property - value u/s 50C - difference in value determined by the SVA and DVO - These facts clearly establish......
January 4, 2024 Case Laws Income Tax

Levying of penalty u/s 270A - Reasonable belief in claiming deduction which was disallowed - In the present case, neither in the assessment order nor in the subsequent......
January 4, 2024 Case Laws Central Excise

Chargeability of interest in terms of rule 7 of Central Excise Rules, 2002 following confirmation of demand on finalization of provisional assessment - interest......
January 4, 2024 Case Laws Income Tax

Offence u/s 276C(1) - CIT(A) while deleting the penalty held that, The Commissioner of Income Tax, Appeal held in the appeal No.16/10060/2019-20, the petitioner was......
January 4, 2024 Case Laws Income Tax

Validity of reopening of assessment - period of limitation for issuance of notice u/s 148 - It is not the actual communication of the notice that is relevant. It is the.....
January 4, 2024 Case Laws Income Tax

Accrual of income in India - royalty receipts for sale of software - sale of the copyrighted article - AO has read and interpreted the clauses of the agreement wrongly......
January 4, 2024 Case Laws Income Tax

Bogus purchases - The exclusion of purchases from the trading results is not permissible without corresponding exclusion of the sales in such trading activity for......
January 4, 2024 Case Laws Income Tax

TDS u/s 195 - Disallowance of commission, brokerage and discount expenses - in the instant case where the overseas agents were paid commission for securing order etc.,......
January 4, 2024 Case Laws Income Tax

Unexplained investment u/s 69 - wire transfer from NRE account - assessee is a non-resident - transfer from the account of the assessee’s son, who is also a resident of.....
January 4, 2024 Case Laws Income Tax

Addition u/s 56(2)(vii)(c) - related person - allotment of equity shares @ Rs. 10/- - book value of shares prior to allotment worked out at Rs. 552/- per share - the......
January 4, 2024 Case Laws Income Tax

TP Adjustment - Adjustment for royalty income - maintaining of a brand - risky intangible - Since the assessee has offered royalty income higher than the ALP computed by....
January 4, 2024 Case Laws Income Tax

Exemption u/s 11 - corpus donations - charitable purpose - society is exclusively working for the benefit of members - the assessee falls under the last limb of the......
January 4, 2024 Case Laws Income Tax

Disallowance of expenditure owing to suspension of business operations - To our mind, not carrying on any business activities during a particular period cannot be......
January 4, 2024 Case Laws Customs

Classification of imported goods - Data Projector - While the ‘common parlance test’ or the commercial usage test’ is generally preferable especially while classifying......
January 4, 2024 Case Laws Customs

100% EOU - Demand of differential customs duty on 22 looms / Capital goods that were imported without payment of duty - The appellant has not acted with dishonest or......
January 4, 2024 Case Laws Customs

Classification of imported goods - quicklime used by the appellant in their manufacture of paper - when only calcination process is carried out and CaO content is less......
January 4, 2024 Case Laws Customs

Import of Watermelon Seeds - Restricted item - it is undisputed that the appellant had complied with the stipulation of Transitional Arrangement as per Foreign Trade......
January 4, 2024 Case Laws Insolvency and Bankruptcy

Approval of the Resolution Plan - the CoC is well aware that there is delay in implementation of the plans of ‘Allied Strips Limited’ and ‘Tirupati Infraprojects Private....
January 4, 2024 Case Laws Service Tax

Distinct persons or not - partners and partnerships firm - Since the Adjudicating Authorities have not seen judgment of Cadila Healthcare, in the interest of justice,......
January 4, 2024 Case Laws Service Tax

Refund claim - unjust enrichment - The payment of service tax was borne by the appellant themselves and the same was not collected from the service receiver. It is also.....
January 4, 2024 Case Laws Service Tax

Classification of service - activity of supply of tangible goods for use or the leasing activity - Under the identical set of facts it was viewed that the right of......
January 4, 2024 Case Laws Central Excise

Process amounting to manufacture or not - spare parts - unit container - the activity undertaken by the appellant of repacking from bulk into small packets in polythene.....
January 4, 2024 Case Laws VAT and Sales Tax

Levy of penalty u/s 27 (3) - TNVAT - once the Assessment Order is passed, without imposing penalty, subsequently the 1st Respondent cannot change his view and initiate......
January 3, 2024 Circulars Customs

Transhipment bond is no longer mandatory for transhipment of goods directly between two sea ports. through the sea route.
January 3, 2024 Circulars DGFT

Procedures for registration of import of Yellow Peas (ITC(HS) Code 07131010) under the Import Monitoring System(YP-IMS)
January 3, 2024 Notifications DGFT

Import from Special Economic Zone (SEZ) to Domestic Tariff Area (DTA) - Import policy is "Restricted" - However, import is permitted as free subject to the fulfillment......
January 3, 2024 Case Laws GST

Overlapping of SCN - Jurisdiction - the summary notice was issued by one officer and the detailed notice was issued by another officer - it would be appropriate for the.....
January 3, 2024 Case Laws GST

Extension of time period for issuance of the show-cause-notice (SCN) u/s 73(10) of CGST Act - no final order shall be passed by the respondent authority pursuant to the.....
January 3, 2024 Case Laws GST

Review petition - search and seizure - What weight is required to be given to those materials would be a matter to be considered in various proceedings drawn by the......
January 3, 2024 Case Laws GST

Seeking cancellation of the bail granted to the respondent/accused - Any Judgment passed would be on the basis of the records available / materials produced and those......
January 3, 2024 Case Laws GST

State Government or not - Jaipur Development Authority - it is found from records that JDA is constituted by State Government under Jaipur Development Authority Act 1982....
January 3, 2024 Case Laws GST

Maintainability of application for advance ruling - Classification of supply - It is not clear whether the process of mixing of guar slurry with mineral oil is simply a.....
January 3, 2024 Case Laws Income Tax

Benefit of the scheme under Direct Tax Vivad Se Vishwas Act, 2020 denied - delayed payment of just 25% of the amount - prima facie, we are of the considered opinion that....
January 3, 2024 Case Laws Income Tax

Validity of faceless assessment - authorities have failed to comply with the mandatory procedure laid down u/s 144B - The compliance of mandatory procedure as envisaged.....
January 3, 2024 Case Laws Income Tax

Validity of assessment order passed u/s 147 - Petitioner cannot go on asking for time one after another in response to the show cause notice issued one after another. -.....
January 3, 2024 Case Laws Income Tax

Addition u/s 68 r.w.s.115BBE - unexplained cash deposits into bank account during demonetization period - Assessee has furnished name and address of the customers from......
January 3, 2024 Case Laws Income Tax

Conversion of limited scrutiny into complete scrutiny assessment u/s 143 without obtaining necessary approval from the competent authority - such action of AO is against....
January 3, 2024 Case Laws Income Tax

Disallowance of interest expenses - sufficiency of own interest free funds - A.O. only considered that amount invested is to be disallowed. CIT(A) held that the funds......
January 3, 2024 Case Laws Income Tax

Interest paid on late payment of TDS - allowable deduction u/s 37(1) or not? - Interest on delayed payment of TDS cannot be allowed as deduction. - The interest......
January 3, 2024 Case Laws Income Tax

Revision u/s 263 - PCIT partially looking into the assessment records and initiated the Revision proceedings on the ground that the assessee failed to submit evidences......

1 ....183 184 185 186187188 189

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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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