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Notification No. 35/2024, issued by the Central...
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Showing 176 to 225 of 2222 Records
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GST:
Seeking refund of reversal of the Input Tax Credit (ITC) reversed under threat, coercion and without the Will of the...
I.Tax:
Refund/adjustment of the amount deposited - The Income Declaration Scheme, 2016 - the respondent Income Tax Department...
I.Tax:
Accrual of income - interest income earned on the fixed deposit - effect of overriding title - the Assessee never...
I.Tax:
Penalty u/s 271(1)(c) - violation of principles of natural justice - Shorter period notice given - less than 24 hours...
I.Tax:
Income deemed to accrue or arise in India - salary received by the assessee in India for the services rendered in USA -...
I.Tax:
Non grant of Foreign Tax Credit ('FTC') - Even in a case belated filing of Form 67, the AO should consider tax paid by...
I.Tax:
Disallowance of the expenses claimed on ad hoc basis - If the AO was of the view that some of the vouchers are missing,...
I.Tax:
Rectification of mistake u/s 154 - withdrawing the interest granted to the assessee u/s. 244A - as it is noticed that...
Cus.:
Adjudication of SCN - Period of Limitation - SCN was issued to the petitioner in the year 2009 and a personal hearing...
Cus.:
Customs Broker - The licensing authority has not taken recourse to the extreme penalty of revocation of licence but has...
S.Tax:
CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of...
C.Ex.:
CENVAT Credit - after sale service provided during warranty period of the sale of the goods manufactured by the...
C.Ex.:
Revocation of registration under Central Excise - Revocation of registration, not provided for in Central Excise Rules,...
VAT:
Doctrine of promissory estoppel - remission of sales tax - the petitioners have failed to demonstrate that the...
VAT:
Recovery of tax dues - Attachment of property (secured asset) - The petitioner has no concern with the dues of the...
Indian Laws:
Transfer of the case to CBI - Illegal detention of petitioner - When the issue raised is only a matter of evidence to...
I.Tax:
Amendment in definition of 'Specified Person' for the purpose of higher deduction of tax in case of Non-filers shall...
I.Tax:
For the benefit of TDS deduction on later date - As assessee filed ROI on accruals basis and TDS deducted on subsequent...
I.Tax:
Assistance to authorized officer during search and seizure - For the purpose of search AO now take services of any...
I.Tax:
TDS on accumulated balance of EPF u/s 192A - In case of low paid employees not furnishing PAN, TDS will be deducted at...
I.Tax:
Amendment made in case of TDS of Non-Resident- In respect of units of Mutual Fund u/s 10(23D) or from specified...
I.Tax:
Deduction of interest u/s 94B shall exclude certain class of NBFC as specified which were included in the definition of...
I.Tax:
Rationalisation of Appeals to the Appellate Tribunal - as per the amendment to sec 253 revisional order passed u/s 263...
I.Tax:
Reducing the time provided for furnishing TP report - Now any information, documents required by AO for international...
I.Tax:
Introduction of the authority of Joint Commissioner (Appeals) - In order to reduce burden or bottleneck of small cases...
I.Tax:
Government analyzed the wrong information reported in the SFT - Government aim not fullfill of transparency between...
I.Tax:
Extension the scope of area of Penalty and prosecution provisions - if assessee fails to deduct TDS in u/s 194R, u/s...
I.Tax:
Defining the cost of acquisition in case of certain assets for computing capital gains - 'Cost of acquisition’ and...
I.Tax:
TDS u/s 194-IC on Capital gain in case of Joint Development Agreement (JDA) u/s 45(5A) - the full value of...
I.Tax:
Double claim of Interest Paid on Capital Borrowed for purchase of Property - Ist U/s 24 under House Property income,...
I.Tax:
Increase in rate of TCS of certain remittances - To promote domestic tourism and to flow of money within India TCS rate...
I.Tax:
For the purpose of inquiry u/s 142- Valuation of inventory has to be done through cost accountant now. Also, for the...
I.Tax:
Amendment in special tax regime for REIT & INVIT - To avoid dual Non-taxation in the hands of unit holders as well as...
I.Tax:
Market Linked Debentures now included in the definition of securities and transfer of such market linked securities is...
I.Tax:
Presumptive income - enhancement of threshold limits - U/s 44AD if 95% of gross receipts and payments through no-cash...
I.Tax:
Life Insurance Policy - In order to prevent the misuse it is proposed that premium or aggregate of premiums (other than...
I.Tax:
LTCG - Exemption u/s 54 and 54F - Imposing the restriction on claiming high value deduction taken by high-net-worth...
I.Tax:
To cover all types of Online gaming in the ambit of tax deduction section 194BBA has proposed for deduction of tax on...
I.Tax:
Introduction of new section 115BAE for newly incorporated Co-operative society - For new manufacturing cooperative...
I.Tax:
Facilitating certain strategic disinvestment - Definition of "strategic Investment" has been amended to include sale of...
I.Tax:
Section 44BB and 44BBB - Benefit of opt-in or opt-out from presumptive taxation to certain assessee has been now...
I.Tax:
Benefits for Development Authority [W.e.f. 1st April, 2024] • Insertion of the new clause (46A) of section 10 of IT Act...
I.Tax:
Clause (ix) of TDS deduction u/s 193 - on payment of any interest payable on any security issued by a company, where...
Indian Laws:
Tax Incentives to International Financial Services Centre - (i) Time limit for exemption on Transfer of assets of the...
GST:
Levy of tax with penalty - validity period of the E-Way bill stood expired - where a statute provides extension of time...
GST:
Refund of tax - Tax / GST paid under protest in order to release the detained vehicle or not - Adjudicating authority...
GST:
Penalty for claiming input tax credit based on bogus tax invoices / debit notes - The SCN issued u/s 74 is bald and...
GST:
Cancellation of registration of the petitioner firm - The notice, which even is presumed to have reached on 17.05.2022,...
I.Tax:
Stay of Demand of tax raised u/s 143(3)/144B - Additions u/s 68 - Since it is apparent that the demand raised is...
I.Tax:
Exemption u/s 54B - agriculture land or not - land was just adjacent to the sea - To carry agricultural operation water...
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Quick Updates:
N
: Sea Cargo Manifest and Transhipment (First Amendment) Regulations, 2024.
N
: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
N
: Seeks to amend Notification No. 04/2019 – Union Territory Tax, dated t...
F
: Adhoc demand of GST on indirect expenses in GST scrutiny
F
: When is Credit taken?
F
: E-WAY BILL APPLICABILITY IN CASE OF WASTE AND SCRAP OF FURNITURE AND C...
A
: APPEAL TO HIGH COURTS IN GST
A
: 1.Global Minimum Tax: Challenges arising from digitalisation: Release ...
A
: Adjournment granted for Show Cause Notice proceedings cannot be clubbe...
A
: ATTACHEMENT OF CURRENT ACCOUNT AFTER APPROVAL OF RESOLUTION PLAN
A
: Appellate Authority has the discretion to allow an appeal presented af...
H
: Levy of penalty equivalent to the tax on employees - wrongful utilizat...
H
: Imposition of GST on trade payables - challenge on the ground that the...
H
: Short payment of GST on unreconciled sales turnover - non-reversal of ...
H
: Exemption from GST - hostel and residential accommodation extended by ...
H
: Reversal of excess input tax credit availed - bonafide mistake - The p...
H
: Reversal of ineligible ITC - The case involved a trader served with a ...
H
: Validity of assessment order - breach of principles of natural justice...
H
: Maintainability of appeal - time limitation - Cancellation of GST regi...
H
: Jurisdiction to issue SCN - Ocean Freight - contention of the petition...
H
: Denial of Input Tax Credit (ITC) erroneously - The supplier made a mis...
H
: Seeking lifting of attachment of bank account - Given the factual situ...
H
: The Appellate Authority for Advance Ruling (AAAR) rejected the classif...
H
: Validity of Settlement Commission orders - The case involved petitions...
H
: Assessment u/s 153C - The High court found procedural lapses in invoki...
H
: Addition being 10 percent out of various expenses - books of assessee ...
T
: Navigating the Bounds of Tax Law: Supreme Courts Verdict on Section 15...
T
: The Delhi High Courts Guiding Light on Post-Search Tax Assessments: Ap...
T
: Navigating Legal and Procedural Hurdles: A Charitable Institutions Que...
A
: Assessment Order issued without taking into consideration reply filed ...
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