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Admission of Section 7 application under IBC - The Appellant contests the admission, citing the...
Admission of Section 7 application under IBC - The Appellant contests the admission, citing the submission of a One Time Settlement (OTS) proposal and the Reserve Bank of India (RBI) circular regardin... ...
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CIRP - Admission of Section 7 application - The tribunal meticulously assessed evidence, including...
CIRP - Admission of Section 7 application - The tribunal meticulously assessed evidence, including correspondence, loan agreements, and bank statements, to determine the existence and timing of defaul... ...
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CIRP - Delay in making claim - The case revolved around a Homebuyer's appeal regarding the delay in...
CIRP - Delay in making claim - The case revolved around a Homebuyer's appeal regarding the delay in submitting their claim in an insolvency resolution process. Despite the delay of 544 days, the Tribu... ...
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CIRP - Completion of Real estate project during the Proceedings - Appellant filed an application seeking...
CIRP - Completion of Real estate project during the Proceedings - Appellant filed an application seeking permission for unsecured and secured financial creditors to vote on the Project Completion Prop... ...
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Calculation of the liquidator's fee in a corporate insolvency resolution process - The Appellate...
Calculation of the liquidator's fee in a corporate insolvency resolution process - The Appellate Tribunal finds that the lower Tribunal erred in not considering the various sales made by the liquidato... ...
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Seeking grant of regular bail - Money Laundering - Scheduled Offences - The court found that the...
Seeking grant of regular bail - Money Laundering - Scheduled Offences - The court found that the principle of parity, while relevant, does not apply mechanically. The specific roles, involvement, and ... ...
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Claim of Interest on Refund of pre-deposit - Rejection on the ground that the amount of interest on the...
Claim of Interest on Refund of pre-deposit - Rejection on the ground that the amount of interest on the refund claim as was already sanctioned to the appellant - The Appellate Tribunal holds that the ... ...
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Refund of Service Tax - Principles of unjust enrichment - The Appellate Tribunal reviewed a case where...
Refund of Service Tax - Principles of unjust enrichment - The Appellate Tribunal reviewed a case where the appellant, a service provider, erroneously charged Service Tax, which was later found to be i... ...
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Refund of duty paid in excess - Admitted tax or not - The Tribunal found that the amounts paid by the...
Refund of duty paid in excess - Admitted tax or not - The Tribunal found that the amounts paid by the appellant were not part of self-assessment and were not reflected in the ER-1 returns. Therefore, ... ...
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Job-worker or manufacturer - Duty liability - The case revolved around the appellants' role as job...
Job-worker or manufacturer - Duty liability - The case revolved around the appellants' role as job workers in the manufacture of machine-made dipped matches, supplied with raw materials by another man... ...
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CENVAT Credit - The Department contended that since exemption was available under Notification...
CENVAT Credit - The Department contended that since exemption was available under Notification No.17/2009 for these services, the appellant should have opted for the exemption route instead of claimin... ...
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The Trade Notice issued by the Commissioner of Customs introduces significant procedural updates...
The Trade Notice issued by the Commissioner of Customs introduces significant procedural updates regarding the verification of Free Trade Agreement (FTA) certificates under the Customs (Administration... ...
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Combined Index of Eight Core Industries increases by 6.7% (provisional) in Feb 2024 as compared to Index of Feb 2023
- - - Dated:- 28-3-2024 - Production of Coal, Natural Gas, Cement, Steel, Crude Oil, Electricity and Refinery Products record positive growth in Feb 2024 INDEX OF EIGHT CORE INDUSTRIES (BASE: 2011-12=... ...
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Monthly Review of Accounts of Government of India upto February, 2024 for Financial Year 2023-24
- - - Dated:- 28-3-2024 - The Monthly Account of the Union Government of India upto the month of February, 2024 has been consolidated and reports published. The highlights are given below:- The Govern... ...
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E-WAY BILL APPLICABILITY IN CASE OF WASTE AND SCRAP OF FURNITURE AND COMPUTER ACCESSORIES
Dear Experts, We are having a business of providing Information Technology Services in the state of Uttar Pradesh. Now, we are selling waste and scrap of computer peripherals and furnitures. Do we req... ...
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The Tribunal meticulously analyzed each issue, heavily relying on precedent ITAT decisions and the...
The Tribunal meticulously analyzed each issue, heavily relying on precedent ITAT decisions and the specifics of the case presented. For the major contentious points, such as disallowance under section... ...
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When is Credit taken?
Assuming that the conditions of section 16(2) are met, can it be argued that the credit is actually taken when accounted for in the books? Any case laws supporting this argument. Thanks in advance. - ... ...
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Navigating the Bounds of Tax Law: Supreme Court's Verdict on Section 153-C Assessments
Deciphering Legal Judgments: A Comprehensive Analysis of Case Law Reported as: 2023 (5) TMI 373 - SC Order The Supreme Court of India, through its judgment in 2023, delved into the contentious issue s... ...
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The Delhi High Court's Guiding Light on Post-Search Tax Assessments: Application of Section 153C, powers of tax authorit.....
Deciphering Legal Judgments: A Comprehensive Analysis of Case Law Reported as: 2018 (5) TMI 2115 - DELHI HIGH COURT Context and Challenge to Section 153C of the Income Tax Act, 1961 The Delhi High Cou... ...
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Navigating Legal and Procedural Hurdles: A Charitable Institution's Quest for Tax Exemption and Registration u/s 12A and 80G
Deciphering Legal Judgments: A Comprehensive Analysis of Case Law Reported as: 2023 (9) TMI 1422 - ITAT KOLKATA The Income Tax Appellate Tribunal (ITAT) in Kolkata has rendered a significant judgment ... ...