-
Assessment u/s 153C - The High court found procedural lapses in invoking Section 153C against the...
Assessment u/s 153C - The High court found procedural lapses in invoking Section 153C against the petitioner without concrete evidence of undisclosed transactions for the relevant assessment year. It ... ...
-
Addition being 10 percent out of various expenses - books of assessee are duly audited under section...
Addition being 10 percent out of various expenses - books of assessee are duly audited under section 44AB of the Act - The Appellate Tribunal upheld the arguments presented by the assessee. They noted... ...
-
Accrual of income in India - Addition on account of royalty - receipt from Indian customer for...
Accrual of income in India - Addition on account of royalty - receipt from Indian customer for subscription to database, sale of e-journals and membership fees - India-US tax treaty - The tribunal sid... ...
-
Refund of excess dividend Distribution Tax (DDT) paid - The Appellate Tribunal held that DTAA does not...
Refund of excess dividend Distribution Tax (DDT) paid - The Appellate Tribunal held that DTAA does not apply when a domestic company pays DDT under Section 115-O of the Act. Refund of excess DDT based... ...
-
Disallowance of deduction u/s 10B - The tribunal examined the appellant's claim regarding deductions...
Disallowance of deduction u/s 10B - The tribunal examined the appellant's claim regarding deductions under Section 10B for miscellaneous incomes like scrap sales and tool development income. It referr... ...
-
Deduction u/s 80IA(4) on wind mills and solar power plants - Whether each windmill and solar power plant...
Deduction u/s 80IA(4) on wind mills and solar power plants - Whether each windmill and solar power plant installed by the assessee should be considered as separate undertakings or one undertaking? - T... ...
-
Income deemed to accrue or arise in India - Payments received by the assessee from it Indian customers...
Income deemed to accrue or arise in India - Payments received by the assessee from it Indian customers on account of Centralized Services - Fee for Technical Services as defined u/s 9(1)(vii) of the I... ...
-
Legislative Competence to Levy of stamp duty on ‘Bill of Entry’ (BoE) and on Delivery Orders (DO) -...
Legislative Competence to Levy of stamp duty on ‘Bill of Entry’ (BoE) and on Delivery Orders (DO) - goods imported in Maharashtra - seek refund paid on stamp duty - The court held that the levy of sta... ...
-
EPCG Scheme - Benefit of an EXIM scheme - Non fulfilment of the export obligations - The High Court...
EPCG Scheme - Benefit of an EXIM scheme - Non fulfilment of the export obligations - The High Court examined the clauses of the bonds executed by the appellant and concluded that the penalty clause in... ...
-
Validity of order of CESTAT - Redemption for home consumption allowed, despite admitting the fact that...
Validity of order of CESTAT - Redemption for home consumption allowed, despite admitting the fact that the condition of para 2.31 of the Foreign Trade Policy are not satisfied - Scope of the CRO, 2012... ...
-
Recovery of duty drawback granted earlier with interest - The petitioner claimed non-receipt of the show...
Recovery of duty drawback granted earlier with interest - The petitioner claimed non-receipt of the show cause notice and argued that the sale proceeds had been realized, citing the availability of th... ...
-
Validity of Re-determination of Value - Goods have already been cleared from the port of import after...
Validity of Re-determination of Value - Goods have already been cleared from the port of import after examination and enhancement of value - The Appellate Tribunal found that the Department erred in r... ...
-
Misdeclaration of the transaction value - Import of Copper Cathodes - Acceptance of loaded value of the...
Misdeclaration of the transaction value - Import of Copper Cathodes - Acceptance of loaded value of the consignments earlier - The tribunal noted that apart from the discrepancy in dates between the i... ...
-
Misdeclaration and undervaluation of the goods - redemption fine and penalty - The appellants declared...
Misdeclaration and undervaluation of the goods - redemption fine and penalty - The appellants declared the goods as 'Stock Lot Polyester Knitted Fabrics', but the department claimed they were knitted ... ...
-
Monetary Limit in filing Revenue Appeal - threshold limit for filing appeals as per Central Board of...
Monetary Limit in filing Revenue Appeal - threshold limit for filing appeals as per Central Board of Indirect Customs (CBIC) circulars - Instruction are binding effect Or not - The Tribunal examined t... ...
-
Oppression and Mismanagement - The Appellate Tribunal highlighted the absence of reasoning in the...
Oppression and Mismanagement - The Appellate Tribunal highlighted the absence of reasoning in the impugned order, especially regarding the direction for an independent forensic audit. It emphasized th... ...
-
Seeking restoration of name of the company on ROC - failure to file the Financial Statement and Annual...
Seeking restoration of name of the company on ROC - failure to file the Financial Statement and Annual Returns since incorporation - Section 252 of Companies Act, 2013 - The Appellate Tribunal noted t... ...
-
Sanction of composite scheme of amalgamation - The appellants contested the order, arguing that it...
Sanction of composite scheme of amalgamation - The appellants contested the order, arguing that it failed to consider certain clauses of the scheme, particularly regarding separability. They sought ap... ...
-
Professional mis-conduct by CA - The NFRA held the individual guilty of professional misconduct under...
Professional mis-conduct by CA - The NFRA held the individual guilty of professional misconduct under relevant sections of the Companies Act and imposed penalties. The appeal primarily raised concerns... ...
-
CIRP - Appellant seeks to modify the project completion date from 03.12.2023 to 03.12.2024, as stated in...
CIRP - Appellant seeks to modify the project completion date from 03.12.2023 to 03.12.2024, as stated in the subsequent certificate issued by the Real Estate Regulatory Authority (RERA) - correction o... ...