• SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming...

  SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had its own separate existence with d... ...

• Classification of Nylon Chips - After detailed consideration of various definitions of "Plastics,"...

  Classification of Nylon Chips - After detailed consideration of various definitions of "Plastics," including references from technical sources and international organizations, the High court concluded... ...

• Food Safety and Standards - Selling sugar boiled confectionery with inadequate labeling - Misbranding -...

  Food Safety and Standards - Selling sugar boiled confectionery with inadequate labeling - Misbranding - The courts upheld the conviction based on evidence that the appellants' products were misbranded... ...

• Dishonour of cheque - vicarious liability - liability of group companies - liability common Directors of...

  Dishonour of cheque - vicarious liability - liability of group companies - liability common Directors of the group, namely, Right Choice Group of Companies - Lifting of the corporate veil - The High c... ...

• Detention of the goods and vehicle - stock transfer - Penalty - The petitioner argued that the detained...

  Detention of the goods and vehicle - stock transfer - Penalty - The petitioner argued that the detained goods were part of a stock transfer and not subject to tax. However, the appellate authority fai... ...

• Penalty for Non-filing of monthly return - Seeking permission to file GSTR 3B Return - Seeking refund of...

  Penalty for Non-filing of monthly return - Seeking permission to file GSTR 3B Return - Seeking refund of amount illegally debited from the Electronic Cash Ledger towards interest and penalty - It was ... ...

• Validity of Orders passed u/s 73 - excess claim of Input Tax Credit [ITC] - Inadequate Consideration of...

  Validity of Orders passed u/s 73 - excess claim of Input Tax Credit [ITC] - Inadequate Consideration of Replies - The Court noted that the Proper Officer appeared to have not applied their mind to the... ...

• Recovery of demand of service tax - CIRP Proceedings under IBC - The effect of the approved resolution...

  Recovery of demand of service tax - CIRP Proceedings under IBC - The effect of the approved resolution plan on the liabilities of the appellant - The High court noted that the proceedings under the In... ...

• Seeking rectification in Form GSTR-1 - limitation period - Works contract services - Input Tax Credit...

  Seeking rectification in Form GSTR-1 - limitation period - Works contract services - Input Tax Credit (“ITC”) - non-uploading of the invoices in GSTR-1 as B2B invoice - The High Court held that despit... ...

• TP Adjustment - selection of MAM [Most Appropriate Method] - The High Court upheld the Tribunal's...

  TP Adjustment - selection of MAM [Most Appropriate Method] - The High Court upheld the Tribunal's decision, affirming TNMM as the appropriate method for benchmarking transactions. It criticized the TP... ...

• Deemed income u/s 56(2)(x) - Defective Show cause notice - Addition of Unexplained investment u/s 69 -...

  Deemed income u/s 56(2)(x) - Defective Show cause notice - Addition of Unexplained investment u/s 69 - charged to tax u/s 115BBE - The High Court found that the show cause notice issued to the petitio... ...

• Obligation to pass a draft assessment order u/s 144C (1) - Petitioner asserts that even in partial...

  Obligation to pass a draft assessment order u/s 144C (1) - Petitioner asserts that even in partial remand proceedings from the Tribunal, the Assessing Officer (A.O.) is obliged to pass a draft assessm... ...

• Rejection of application u/s 119(2)(b) for condoning the delay in filing the Form 10B - delay was about...

  Rejection of application u/s 119(2)(b) for condoning the delay in filing the Form 10B - delay was about 1257 days - Exemption u/s 10(23C) - assessment of trust - The High Court noted that the petition... ...

• Validity of Reopening of assessment u/s 147 - reason to believe - Reply of the assessee through...

  Validity of Reopening of assessment u/s 147 - reason to believe - Reply of the assessee through reproduced but the contents thereof are not even referred or analyzed prima facie - The High Court obser... ...

• Reassessment proceedings against company insolvent/dissolved - The court held that any tax notices for...

  Reassessment proceedings against company insolvent/dissolved - The court held that any tax notices for hearing appeals related to reassessment orders issued after the approval of the resolution plan s... ...

• Assessment of trust - Rate of Tax - Maximum Marginal Rate (MMR) - The ld. AR of the assessee argued that...

  Assessment of trust - Rate of Tax - Maximum Marginal Rate (MMR) - The ld. AR of the assessee argued that the trust should be taxed based on the specific provision of section 164(2) of the Act, rather ... ...

• Disallowance of bonus paid to directors u/s 36(1)(ii) - assessee paid a bonus in addition to the...

  Disallowance of bonus paid to directors u/s 36(1)(ii) - assessee paid a bonus in addition to the remuneration to two of its directors - The revenue contended that bonus payment was a tax avoidance sch... ...

• Addition of the suppressed gross receipts as were disclosed by the assessee company during the survey...

  Addition of the suppressed gross receipts as were disclosed by the assessee company during the survey proceedings u/s. 133A - The AO initially added the entire unrecorded amount as income, but the Tri... ...

• Validity of Assessment order as time barred - delay dispatching assessment order - The Tribunal, after...

  Validity of Assessment order as time barred - delay dispatching assessment order - The Tribunal, after considering the submissions and relevant precedents, concluded that the assessment order was inde... ...

• Addition in assessment u/s 153C - Addition u/s 69 - addition on basis of loose papers on which name of...

  Addition in assessment u/s 153C - Addition u/s 69 - addition on basis of loose papers on which name of the appellant was mentioned along with some other parties - The Assessee contested the addition, ... ...

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