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Characterization of receipt - amount received by...
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Reopening of assessment u/s 147 - The petitioner...
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Validity Of Order passed u/s 73 of the Central...
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Rectification petition - Validity Of Order passed -...
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Showing 251 to 300 of 70039 Records
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1401
I.Tax:
Penalty u/s 271(1)(c) - defective notice u/s 274 - The Tribunal emphasized the necessity for such notices to clearly...
GST:
Simultaneous investigation by the Central and State GST authorities - The petitioner argued that the DGGI's actions...
GST:
Validity of Order passed u/s 129(1)(b) of the U.P.G.S.T. Act, 2017 - seized and penalty imposed, while they were in...
GST:
Applicability of GST - Benefit of exemption - Supply of Services by Residents’ Welfare Association (RWA) - The case...
I.Tax:
Characterization of receipt - interest received by the assessee u/s 28 and 34 of the Land Acquisition Act, 1894 - The...
I.Tax:
Addition u/s 14A r.w.r.8D - AO mandation to record dis-satisfaction with the correctness of the Assessee's claim...
I.Tax:
Exemption from paying advance tax - Seeking permission to prosecute appeal against order of assessment without having...
I.Tax:
Assessment u/s 153A - Additions made in original assessment u/s 143(3) of the Act again added back in the assessment...
I.Tax:
Reopening of assessment u/s 147/148 - reasons to believe - The Tribunal upheld the validity of the reopening,...
S.Tax:
Rejection of appellants’ challenge to Summons, summoning the appellants to appear before the Second respondent - The...
S.Tax:
Eligibility to exemption - Taxability of emergency response services provided to government entities - The tribunal...
S.Tax:
Taxability - research projects - educational programs - The case involved disputes regarding the taxability of fees for...
S.Tax:
Classification of services - Cargo Handling Services or Works Contract Services - The Appellate Tribunal concludes that...
I.Tax:
TP Adjustment - Adjustment in the transaction of payment of royalty - Royalty payments made by the subsidiary for using...
I.Tax:
TDS u/s 195 - disallowance u/s 40(a)(i) - The Tribunal cited precedents and legal provisions to establish that...
I.Tax:
Income deemed to accrue or arise in India - taxation of entire revenue received by the Appellant from provision of...
I.Tax:
Assessment u/s 153A - The ITAT Mumbai's rulings reaffirm the principle that the additions under Sections 68, 69C, and...
Cus.:
Confiscation of goods - Clandestine removal of bunkers - import of duty free Furnace Oil & HSD Fuel Oil under warehouse...
Cus.:
Levy of Customs Duty - transshipment of cargo - foreign-going vessel - bunker consumption for tug vessels - The...
Cus.:
IGST exemption at the time of import of input materials by the appellant - Advance Authorization Scheme - The Tribunal...
Cus.:
Smuggling - Absolute confiscation of three gold bars and one small piece of remelted gold - Penalty u/s 112(a) and...
Cus.:
Refund - Unjust Enrichment - amount deposited during investigation - The Tribunal observed that the doctrine of unjust...
Cus.:
Refusal of grant of interest on the amount deposited during investigation, which was subsequently found to be...
Cus.:
Recovery of differential duty (SAD) u/s 28(1) of CA for the imports made in all the Bills of Entry along with interest...
Cus.:
Smuggling - Absolute confiscation of foreign currency seized from the Appellant u/s 113(d),(e) & (h) of the Customs Act...
Cus.:
Classification of imported goods - Narrow Woven Fabric Webbing - The tribunal noted that the appellant's actions in...
Cus.:
Confiscation - imported four Mercedes Benz cars - restricted goods or not - While recognizing the mandatory nature of...
IBC:
CIRP - Rejection of Section 9 Application on the ground of pre-existing dispute - The dispute stemmed from services...
PMLA:
Seeking grant of bail - scheduled offence - The court acknowledged the gravity of the allegations but also highlighted...
PMLA:
Maintainability of writ petition - Money Laundering - The Court evaluated the contention that the applicants had...
S.Tax:
Classification of transactions involving the supply of antivirus software license codes/keys to end-users as either a...
C.Ex.:
Reversal of CENVAT Credit - inputs consumed/utilized for production, at the work-in-progress stage, were destroyed in...
C.Ex.:
Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking...
C.Ex.:
SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the...
VAT:
Levy of VAT (tax) - Turnover of old machinery and equipment after the closure of business - The central contention is...
Indian Laws:
The Ministry of Home Affairs issued the Foreign Contribution (Regulation) Amendment Rules, 2022, on 1st July 2022,...
GST:
Waiver of the interest levied on late filling of GST return for the specified (four) registered person. - The table...
DGFT:
The notification introduces a temporary shift from a 'Restricted' to a 'Free' import policy for melon seeds, effective...
DGFT:
The period within which Yellow Peas can be imported freely, without the Minimum Import Price (MIP) condition and...
I.Tax:
The Corrigendum to Notification No. 02 of 2024, issued by the Directorate of Systems under the Ministry of Finance,...
Cus.:
Notification No. 23/2024-Customs amends the original Notification No. 64/2023-Customs by substituting the deadline...
DGFT:
DGFT Notification No. 03/2023, issued on April 5, 2024, facilitates the export of essential commodities to the Republic...
GST:
Interest on Delayed Refund of Input Tax Credit - Proviso to Section 56 specified increased interest rates for refunds...
GST:
Validity of order in original and Demand of GST - These issues included discrepancies in GST returns, imposition of...
GST:
Validity Of Order - Tax demand based on Audit observations - variation between the GSTR 3B return and Form 26AS - The...
GST:
Generation of Duplicate / multiple E-way Bills - Delay in filing of Appeal before the Appellate Authority - The...
GST:
Classification of imported and traded goods - clear float glass - The Appellate Authority for Advance Ruling...
GST:
Valuation - Manpower supply agency - Whether GST is payable only on the service charges / commission or Income received...
I.Tax:
TDS u/s 194C - addition u/s 40(a)(ia) - Payments made to Calcutta Dock Labour Board - The High Court observed that the...
I.Tax:
Addition u/s 41(1) - interest waived by the Bank - The appellant contended that the waiver of liability by the bank...
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Quick Updates:
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: Guidelines for AOs for initiating proceedings u/s 147 of I.T. Act, 196...
A
: Navigating the Business Landscape: The Imperative of Effective Cost Ma...
A
: REJECTION OF REPAYMENT PLAN
A
: Assessee is entitled to stay on recovery proceedings when Appellate Tr...
F
: Credit Note
F
: Bill To a Overseas Company Supply of goods Locally
H
: Eligibility for concessional rate of GST - Biomass Fired (Steam) Boile...
H
: Allowable expenditure of Education Cess” - The Supreme Court set aside...
H
: Waiver of interest u/s 234A, 234B and 234C - marginal delay in filing ...
H
: Validity of assessment order - as argued without giving the petitioner...
H
: Estimation of income - bogus purchases - quantification of profit - Th...
H
: Reopening of assessment - The Appellate Tribunal cited the CBDTs instr...
H
: Levying penalty u/s. 271(1)(c) - The appellant, a partner in a partner...
H
: Jurisdiction of AO - Validity of notice issued u/s 143(2) - No objecti...
H
: Addition u/s 40A(3) - Cash expenditure - assessee has made payments to...
H
: Income taxable in India or not - Salary income - Australia assignment ...
H
: Taxability of income in India - Addition of receipt emanating from off...
H
: Eligibility of Deduction u/s 80P - bank interest earned from cooperati...
H
: Adjudication of SCN after 17 years - The High Court ruled that the bel...
H
: Finalization of the provisional assessment - The High Court emphasized...
H
: Remission of duty - Application of Section 23 - duty free goods brough...
F
: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
F
: Man power supply to Poultry Farm - Taxable or exempt
F
: iterest liability
F
: gst rule 96(10)
N
: Rate of exchange of one unit of foreign currency equivalent to Indian ...
C
: Partial modification to the circular no. IBBI/LIQ/61/2023 dated 28th S...
C
: Circular on Standardization of the Private Placement Memorandum (PPM) ...
C
: Discontinuation of Safeguard measures on import of Isopropyl alcohol (...
A
: The onus is entirely on the Revenue to establish existence of PE every year
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