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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 9351 to 9400 of 9406 Records

1 ....184 185 186 187188189

January 3, 2024 Case Laws Customs

Request for cross-examination denied - the same was refused by the respondent for a reason that they are not going to rely upon the statements of the said officers and......
January 3, 2024 Case Laws Customs

Request for denotification of the petitioner's Inland Container Depots (ICD) - This Court is of the view that the claim of the respondents in respect of Cost Recovery......
January 3, 2024 Case Laws Customs

Period of limitation - recovery proceedings of drawback for alleged non-realization of export proceeds - The period of 12 years taken for passing the impugned order for.....
January 3, 2024 Case Laws Customs

Revocation of Customs Broker License - forfeiture of entire security deposit - levy of penalty - the appellants CB besides obtaining the requisite documents should have.....
January 3, 2024 Case Laws Customs

Debonding of 100% EOU - Demand of differential duty - Scope of conditions of the LOP and LTU - In terms of the aforesaid condition, payment of an amount equal to duty......
January 3, 2024 Case Laws Companies Law

Condonation of delay in filing appeal - Normally if delay is occurred in filing an appeal it is expected that the appellant may explain the delay on day to day basis.......
January 3, 2024 Case Laws Insolvency and Bankruptcy

Disciplinary enquiry / proceedings against Resolution Professional (RP) - when the petitioner ceases to be a Resolution Professional, and starts wearing the cap of a......
January 3, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of pre-existing dispute or not - The e-mail dated 10.05.2021 sent by the Respondent to the Appellant under title of “Intimation of breach.....
January 3, 2024 Case Laws Service Tax

Burden/onus to prove that the service was provided - Demand of service tax - Both the lower authorities have erred in concluding that the appellant had provided Cargo......
January 3, 2024 Case Laws Service Tax

Demand of service tax - reimbursement expenses - The appellant had agreed to pay a fixed monthly amount to HLL as a consideration for management services - The......
January 3, 2024 Case Laws Central Excise

Clandestine Removal - In the present case, the computer hard disk seized from the appellant’s factory is the basis for the investigation. The evidences placed on record.....
January 3, 2024 Case Laws Central Excise

100% EOU - the goods supplied by the appellant against the CT-3 certificates are ducts customized for the Air Conditioning System, hence, they can be considered as part.....
January 3, 2024 Case Laws Central Excise

Clandestine removal - The Principal Commissioner has observed that the allegation of clandestine removal has not been corroborated by clinching evidence and no linkages.....
January 3, 2024 Case Laws Indian Laws

Cheating - syphoning of money - It is surprising that none of the banks while sanctioning or disbursing the funds have ever checked the background of the......
January 2, 2024 Case Laws GST

Validity of provisional attachment order - on perusal of the provisional attachment order issued under Form GST DRC 22 r/w Rule 159(1), it does not contain any reasons......
January 2, 2024 Case Laws GST

Seeking permission to petitioner to amend the GSTR-1 Form - since the petitioner is not an individual and it is a company and it must have been availing services of the.....
January 2, 2024 Case Laws GST

Detention of goods on incorrect grounds - when the show-cause notice was issued, there is no whisper of any invalid document whatsoever. In fact, the stand was......
January 2, 2024 Case Laws Income Tax

Stay of all the recovery proceedings - addition of dividend as per section 2(22) as consideration paid by the appellant for purchase of its own shares from the......
January 2, 2024 Case Laws Income Tax

Condonation of delay u/s 119(2)(b) - delay in filing the income tax return was 26 days - With the admission of the application, the petitioner is permitted to file the......
January 2, 2024 Case Laws Income Tax

Additions against loss claimed due to goods being damaged/destroyed by fire - since the findings of fact have been returned by the Tribunal that what was destroyed in......
January 2, 2024 Case Laws Income Tax

Validity of Faceless Assessment order - AO has proceeded in a hurried manner to some extent, which is in violation of the principles of natural justice. - the impugned......
January 2, 2024 Case Laws Income Tax

Penalty u/s 271D - cash received of sales of immovable property - allegation of violation of provisions of Sec.269SS - cash payment was made at one go before the......
January 2, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 after 4 years - Validity of Sanction for issue of notice u/s 151 - respectfully following the aforesaid decision provisions of section......
January 2, 2024 Case Laws Income Tax

Penalty u/s 271D - period of limitation - CIT(A) took the date on which the one year period from the end of the financial year in which the notice was issued as......
January 2, 2024 Case Laws Income Tax

Bad debts - Disallowance of advance/balance written off claimed as deduction - the amount advanced by the assessee company to commission agent, for the purchase of......
January 2, 2024 Case Laws Income Tax

Disallowance of the provisions made for leave encashment - Post 01.04.2001, deduction of any sum on account of payment towards employees leave encashment would be......
January 2, 2024 Case Laws Income Tax

Assessment u/s 153A - Undisputedly, the document on the basis of which addition has been made was not recovered from the search upon assessee but from the premises of......
January 2, 2024 Case Laws Income Tax

Adjustments / additions u/s 143(1) - CPC made disallowed without considering the objections / reply filed by the assessee - Empty formality - Ld. NFAC ought to have......
January 2, 2024 Case Laws Income Tax

Addition u/s 68 - assessee has received share application money from 16 companies - Accommodation entries or not? - AO has observed that these subscribers are either......
January 2, 2024 Case Laws Customs

Classification of imported goods - Stainless Steel tube fitting – Tees, Crosses - The goods in question imported by the appellants are fittingly fall under the CTI 7307.....
January 2, 2024 Case Laws Companies Law

Procedure for filing an appeal - failure to submit certified copy of order of NCLT - Once an appeal is filed, it is expected that immediately thereafter certified copy......
January 2, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Jurisdiction of Adjudicating Authority - imposition of cost / fine and intent of Section 70 of IBC - There are no hesitation in holding that the word “fine”, used....
January 2, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Jurisdiction and constitution of single member bench of NCLT - Approval of resolution plan - Until and unless a notification is issued under the first proviso to.....
January 2, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Right of Operational Creditor to seek a copy of the information memorandum - the Operational Creditor being a participant in the meeting of the CoC has no right......
January 2, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Disapproval of Resolution Plan - Liquidation of the Corporate Debtor ordered - ineligible under Section 29 (A) (g) of the Code - It is evident that once the......
January 2, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Seeking not to treated as a related party of the Corporate Debtor - the Adjudicating Authority has erred in making specific observation that no material has been.....
January 2, 2024 Case Laws Service Tax

Power of Commissioner (Appeals) to condone delay - Condonation of delay of more than 43 months - Whether the Tribunal is empowered to go into the condonation power of......
January 2, 2024 Case Laws Central Excise

Valuation/calculation of Excise duty - the sales tax concession retained by the assesses is required to be added in the assessable value for the purpose of levy of......
January 1, 2024 Case Laws VAT and Sales Tax

Refund of excess tax alongwith interest - Power to re-quantification or re-adjudication after the sanction of refund - there is no doubt that the first respondent had......
January 1, 2024 Case Laws GST

Jurisdiction to conduct audit - the petitioner's registration is cancelled, now he is an unregistered concern - On perusing Section 65, it is stated that the audit can......
January 1, 2024 Case Laws GST

Refund of IGST - zero rated supplies - grant of refund after adjusting the differential duty drawback amount which was claimed erroneously because of mistake committed......
January 1, 2024 Case Laws GST

Proper officer / Jurisdiction of GST authorities - Calling for the records of the impugned show cause notice - When the matter had come up today, the learned counsel has....
January 1, 2024 Case Laws Income Tax

Unexplained investment u/s. 69B - excess stock found during the course of survey - taxability at higher rate of tax u/s 115BBE - the same is to be assessed as business......
January 1, 2024 Case Laws Income Tax

TP Adjustment - Notional interest on overdue receivables - number of days outstanding beyond the grace period for each and every invoice. - If there are no agreements......
January 1, 2024 Case Laws Income Tax

Computation of interest u/s 234A - if the assessee deposits the taxes at a date at which the interest liability u/s 234A, does not exceed Rs. 1 lakh, such an assessee is....
January 1, 2024 Case Laws Income Tax

Disallowance of Expenses - AO erred in appreciating that nonreply of Section 133(6) notices cannot necessarily lead to disallowance of petty expenses ranging from Rs.......
January 1, 2024 Case Laws Income Tax

Claim of depreciation - Fresh claim made in the revised ITR - irrespective of the fact of assessee claiming or not, the depreciation shall be allowed while computing the....
January 1, 2024 Case Laws Income Tax

Income taxable in India - royalty receipts - copyright - Light to broadcast “Live events” - when the agreements clearly bifurcate the consideration paid towards Live and....
January 1, 2024 Case Laws Income Tax

Income taxable in India - Royalty u/s. 9 and/or under Article- 12 of India - payments made in terms of Sponsorship Agreement - Singapore, DTAA - sponsorship of the ICC......
January 1, 2024 Case Laws Income Tax

TDS u/s 195 - non deduction of tds on payments to various overseas entities for translating its products into foreign language (other than English) for sale in foreign......

1 ....184 185 186 187188189

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...