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Taxable supply or not - Entry fee collected from...
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Penalty levied u/s 271(1)(c) - Transfer pricing...
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Eligibility for Input Tax Credit - Failure to...
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Levy of penalty @200% - e-way bill which was...
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Showing 451 to 500 of 6863 Records
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138
March 18, 2024
S.Tax:
Refund of service tax paid as sub-contractor - Rejection on the ground that Section 102 exempts services rendered to a Government, a local Authority or a Government...
March 18, 2024
S.Tax:
Reversal of CENVAT Credit - Exemption to SEZ Units - The Tribunal analyzed relevant legal provisions and found no restriction prohibiting the SEZ Unit from utilizing...
March 18, 2024
S.Tax:
Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the...
March 18, 2024
S.Tax:
Levy of service tax - Export of services or not - amount has been received in Indian Currency - The tribunal concluded that the service provided by the appellant...
March 18, 2024
Indian Laws:
Ex-parte ad-interim injunction against the appellants - Defamatory Article authored by Defendant Nos. 3-5 and published by Defendant Nos. 1 and 2 as stated in the...
March 18, 2024
GST:
Levy of penalty - Search and seizure operation at the petitioner's godown. - The Court held that invoking Section 129(3) in this instance was without jurisdiction. The...
March 16, 2024
DGFT:
The DGFT Notification No. 76/2023, dated 15th March 2024, amends the Foreign Trade Policy regarding the export condition of De-Oiled Rice Bran. It extends the...
March 16, 2024
DGFT:
The DGFT, issued Notification No. 75/2023 on March 14th, 2024, imposing a Minimum Export Price (MEP) on the export of Natural Honey under the ITC HS code 0409 00 00....
March 16, 2024
SEZ:
The proposed amendment to Rule 21B of the Special Economic Zones Rules, 2006 seeks to broaden the scope of activities allowed within International Financial Services...
March 16, 2024
PMLA:
The Ministry of Finance, through a notification dated March 14, 2024, has exercised its authority under section 11A of the Prevention of Money-laundering Act, 2002. This...
March 16, 2024
FEMA:
The proposed amendment to the Foreign Exchange Management (Non-debt Instruments) Rules, 2019, marks a significant expansion in the definition of "unit" under clause (aq)....
March 16, 2024
Cus.:
The Ministry of Finance, Department of Revenue, has issued Notification No. 06/2024-Customs (ADD) on 14th March 2024, concerning the imposition of anti-dumping duty on...
March 16, 2024
Cus.:
The Ministry of Finance, Department of Revenue, issued Notification No. 05/2024-Customs (ADD) on March 14, 2024, concerning the review of anti-dumping duty on imports of...
March 16, 2024
Cus.:
The Ministry of Finance, Department of Revenue, issued Notification No. 04/2024-Customs (ADD) on March 14, 2024, concerning the imposition of anti-dumping duty on...
March 16, 2024
Cus.:
The Ministry of Finance, Department of Revenue, issued Notification No. 03/2024-Customs (ADD) imposing anti-dumping duty on Printed Circuit Boards (PCBs) imported from...
March 16, 2024
GST:
Cancellation of GST registration of the petitioner - Rule 22 (3) of CER - The court examines the validity of the show cause notice issued by the respondent and considers...
March 16, 2024
GST:
Levy of penalty u/s 129 (3) of the GST Act - Allegation that appellant/petitioner did not generate e-Way Bill with a view to evade tax - Despite the petitioner...
March 16, 2024
GST:
Classification of supply of goods - Water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not...
March 16, 2024
GST:
Scope of supply - transfer of title of goods by the Applicant to its customers or multiple transfers within the FTWZ - The AAAR finds that the AAR failed to address the...
March 16, 2024
GST:
Rejection of application for Advance Ruling - Levy of GST - The appellate authority observed that the rejection of the advance ruling application was based on the...
March 16, 2024
GST:
Levy of GST - Composite supply or not - Various services provided to employees - The Authority concluded that GST is applicable on the amount charged to employees for...
March 16, 2024
I.Tax:
Reopening of assessment - non-application of mind by AO - Borrowed satisfaction - Reliance on investigation initiated by Directorate General of Goods and Services Tax...
March 16, 2024
I.Tax:
Reopening of assessment - The High Court held that no case for reason to believe was made out by the AO. They observed a lack of application of mind in the reasons...
March 16, 2024
I.Tax:
Validity of Reopening of assessment - acquisition of immovable property jointly - husband’s assessment in hands of wife - The court quashed and set aside the order dated...
March 16, 2024
I.Tax:
Reopening of assessment - shares were transferred by way of a gift - The petitioner argued that the transfer of shares as a gift did not attract capital gains tax...
March 16, 2024
I.Tax:
Reopening of assessment u/s 147 - claim of deduction u/s 36(1)(viia) - provision for Non-Performing Advances as per the RBI Regulations - The court observed that the...
March 16, 2024
I.Tax:
Addition u/s 68 - buyback was not genuine and added back the buyback amount as unexplained income - Section 68 of the Income Tax Act, 1961, which deals with unexplained...
March 16, 2024
I.Tax:
Rectification proceedings u/s. 154 - Unexplained investment addition u/s 69 - The case involved the treatment of surrendered undisclosed income under the head of...
March 16, 2024
I.Tax:
Transfer Pricing Adjustments - Validity of the order passed u/s. 92CA(3) - period of limitation - 60 days have to be counted prior to the date of last date of limitation...
March 16, 2024
I.Tax:
Revision u/s 263 - Method of accounting adopted for revenue recognition of the project - The Tribunal decided that the Pr.CIT erred in directing the AO to reassess based...
March 16, 2024
I.Tax:
Revision u/s 263 - Deemed rental value - income from house property - applicability of provisions u/sec. 23(5) - The ITAT found that the Pr.CIT's order was justified in...
March 16, 2024
I.Tax:
TP Adjustment - Interest on delayed receivables - The ITAT found that the conditions laid down by previous rulings, specifically in the case of PCIT vs. Kusum...
March 16, 2024
I.Tax:
Assessment u/s 153A - Addition u/s 69A on Investment in FDR and difference in credits received in bank accounts but not considered in the ITR - The judgment addresses...
March 16, 2024
I.Tax:
Maintainability of appeal against Scrutiny assessment u/s 143(3) or intimation u/s 143(1) - Cause of action - The ITAT notes that the assessment under section 143(3)...
March 16, 2024
Cus.:
Revocation of the customs broker licence - Misuse of G-Cards - sub-letting of the licence on commission basis for a monthly consideration - The case involved the...
March 16, 2024
Cus.:
Seeking release of the goods imported - betelnuts/supari described as Menthol Scented Sweet Supari (“goods”) - nature of the mix created - The petitioner sought...
March 16, 2024
Cus.:
Confiscation of the gold bars - remelted gold of foreign origin or not - The admissibility and weight of retracted statements - The Tribunal found that the appellants...
March 16, 2024
Cus.:
Confiscation - fine - penalty - Mis-declaring the quantity of cigarettes imported under warehouse bill of entry for re-export purpose - The customs authorities...
March 16, 2024
Cus.:
Penalty of penalty for abetment of the fraudulent export scheme - The appellant was accused of misdeclaration and fraudulent export of ready-made garments in order to...
March 16, 2024
Cus.:
Seeking revocation of suspension of the Customs license - execution of fake export through Land Customs Station - the Tribunal found that the continuous suspension of...
March 16, 2024
Cus.:
Valuation of the imported goods - Mis-classification of goods - While the CESTAT upheld the under-valuation allegation, it dropped the demand related to...
March 16, 2024
Co.Law:
Criminal proceedings against the Directors - Nature of financial transactions - vicarious liability - The High court found that the allegations, if proven, constituted...
March 16, 2024
IBC:
Seeking condonation delay of 41 days in filing the present appeal - Sufficient reasons for delay or not - initiation of CIRP - Despite the appellant's claim of lack of...
March 16, 2024
S.Tax:
Levy of service tax - real estate agent - collecting transfer/administrative charges - Referring to precedents, the Tribunal affirmed that charges for changes in...
March 16, 2024
S.Tax:
Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients...
March 16, 2024
C.Ex.:
Clandestine removal - alleged shortage of goods said to be found on the basis of comparison of the quantity accounted in SAP system - The tribunal found the demand based...
March 16, 2024
C.Ex.:
Valuation - inclusion of notional cost of drawings and designs supplied free of cost by Maruti to the vendors in the assessable value of parts or components manufactured...
March 15, 2024
SEBI:
The circular issued by the Securities and Exchange Board of India (SEBI) announces the repeal of previous circulars concerning the procedure for dealing with cases...
March 15, 2024
SEBI:
The circular issued by the Securities and Exchange Board of India (SEBI) on March 12, 2024, addresses the need for simplification and streamlining of Scheme Information...
March 15, 2024
SEBI:
This circular issued by SEBI signifies a significant step towards strengthening regulatory oversight in the Indian securities market. By expanding the framework of...
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: GST PENALTY SECTION 122
F
: INQUIRY BY THE APPELLATE AUTHORITY
H
: Applicable rate of tax (GST) - Classification of goods - mango pulp su...
H
: Exemption from GST - pure services or supply of goods to the Notified ...
H
: Interest Liability on Electronic Credit Ledger Payments - Seeking levy...
H
: Recovery of short paid duty alongwith interest and penalty - The petit...
H
: Validity of assessment order - reply to the ASTM-10 notice was not tak...
H
: Refund of the unutilized ITC of GST Compensation Cess on coal - zero r...
H
: Classification of the mixed spices - classification accepted under the...
H
: Imposition of GST on vouchers - The petitioner, involved in managing c...
H
: Validity of assessment order - The High Court opined that the challeng...
H
: Refund claim - determination of the turn over for the purpose of refun...
H
: Grant of Regular Bail - In a case where the State sought to challenge ...
H
: Delay in filing the appeal - Time Limitation - petition delayed for al...
H
: Cancellation of GST registration of the petitioner - The High Court ex...
H
: Availing and utilization of Input Tax Credit - The applicant had initi...
F
: Penalty under Section 73(1) of CGST Act, 2017
H
: Addition u/s 68 - unexplained share application money - genuineness an...
A
: Collection of Entry Fee from visitors for Temple Hall Exempt under GST
A
: State-wise Professional Tax Payment Deadlines in India: A Comprehensiv...
A
: Low tax effect in pending appeals- The administrative role to withdraw...
C
: Clarification on the applicability of 3% amount on account of non-achi...
C
: Suspension of inoperative SIONs
N
: Amendment in the Export policy of Onions
N
: Seeks to amend specified customs tariff notifications to exempt applic...
A
: How to become a crorepati via SIP
C
: Master Direction – Risk Management and Inter-Bank Dealings: Amendments
A
: Roving Judgements!
A
: Assessee would be considered as electronic commerce operator when digi...
A
: DISTINCTION BETWEEN DEATH OF PLAINTIFF AND DEFENDANT DURING PENDENCY O...
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