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Highlights / Annotations / Catch Notes For May of 2022

Home Highlights May May 2022 Year 2022

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May 31, 2022 Notes Indian Laws

Sole Proprietorship whether it falls under international commercial arbitration. - Notes
May 31, 2022 Notes Indian Laws

Dishonor of Cheques- A study of the interrelation between the provisions of Code of Criminal Procedure, 1973 and Negotiable Instruments Act, 1881. - Notes
May 31, 2022 Notes Companies Law

An examination of the terms of "Oppression and Mismanagement" under the Companies Act, 1956 and 2013. - Notes
May 31, 2022 Case Laws GST

Detention of goods alongwith the vehicle - new E-way bill - once the driver of the vehicle produces a valid e-way bill, the authorities concerned are responsible to......
May 31, 2022 Case Laws GST

Provisional attachment of Bank Accounts - On what basis, the Commissioner has decided to invoke Section 83 to go for a provisional attachment before which, whether the......
May 31, 2022 Case Laws GST

Profiteering - purchased a flat in the Respondent's project - allegation is that the Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of.....
May 31, 2022 Case Laws GST

Profiteering - supply of Services by way of admission to exhibition of cinematography films - It has been established that the Respondent has profiteered by way of......
May 31, 2022 Case Laws Income Tax

Exemption u/s 11 - whether the grant-in-aid received by the assessee was capital receipt or revenue receipt? - Even by way of amendment to Section 2(24) (xviii),......
May 31, 2022 Case Laws Income Tax

Validity of Revision u/s 263 - Whether inquiry or verification was not made by the Assessing Officer - Appellant, Revenue, is not in a position to point out as to what......
May 31, 2022 Case Laws Income Tax

Unaccounted credit in the savings bank account - unexplained investment u/s 69 - Though the learned counsel for the appellant raised a plea that the appellant was......
May 31, 2022 Case Laws Income Tax

Rectification u/s 154 - levy of interest u/s 234D of the Act from the date of grant of refund instead of date of receipt of cheque of refund, renders the issue to be......
May 31, 2022 Case Laws Income Tax

TP Adjustment - Engineering services and Administrative Support services - TPO has rejected the segmental approach adopted by the assessee for benchmarking its......
May 31, 2022 Case Laws Income Tax

TP Adjustment - Adjustment in respect of credit period - the contentions of Revenue and Assessee have not been thoroughly examined by the Ld. CIT(A) in proper......
May 31, 2022 Case Laws Income Tax

TP Adjustment - benchmarking the international transactions u/s 92CA(1) - Safe Harbour Rules - At the outset, we find that Safe Harbour Rules are applicable from......
May 31, 2022 Case Laws Income Tax

Exemption u/s.11 - Treatment of pharmacy income as income of charitable trust - the income from running the pharmacy which is integral part of the hospital is eligible......
May 31, 2022 Case Laws Income Tax

LTCG - Rejection of deduction claimed u/s 54F - Deduction u/s 54F of the Act only induces an assessee to make investment in residential house property. If the assessee......
May 31, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - LTCG - Whether agricultural land not a ‘capital asset’? - the report itself contents vague observation and cannot be used as evidence......
May 31, 2022 Case Laws Income Tax

Addition u/s 69 - assessee has made investment in the property - Proof of source of investment - As merely in the absence of sales bills, expenditure details etc., the......
May 31, 2022 Case Laws Customs

Anti-dumping duty - sunset review - Expiry of old notification, extension of existing duty for further one year and rescinding of anti-duty notification on the......
May 31, 2022 Case Laws Service Tax

Validity of SCN and audit notes issued - mandatory pre-show cause notice Consultation- A master circular issued by the department is binding upon its officers. The......
May 31, 2022 Case Laws Service Tax

Principles of natural justice - Reply not given for notice served - There are no justification for the peremptoriness of the adjudicating authority in foreclosing grant.....
May 31, 2022 Case Laws Service Tax

Refund of service tax aid on input services - export of taxable output services - Service tax was paid on RCM basis - The subsidiaries/ branch offices provide the said......
May 31, 2022 Case Laws Central Excise

Claim of interest on delayed refund - excess paid Swachh Bharat Cess and Krishi Kalyan Cess - there cannot be any estoppel against a statute. Once the statute provides......
May 31, 2022 Case Laws Central Excise

100% EOU - refund of cenvat credit accumulated - The order of the lower authority has denied the refund stating that the waste generated is more than the prescribed......
May 31, 2022 Case Laws Central Excise

Marketability/saleability/dutiability - The marketability for the purpose of levy of excise duty needs to be determined at the relevant time and evidences to that effect....
May 31, 2022 Case Laws VAT and Sales Tax

Territorial Jurisdiction - situs of sale - whether alleged lease rentals could be brought to tax under the Haryana VAT Act by State of Haryana even though agreements in.....
May 31, 2022 Case Laws Indian Laws

Dishonor of Cheque - forgery of signature in the cheque - if the permission to examine the handwriting expert is not permitted on the ground that the holder has the......
May 30, 2022 Notes Customs

Issuance of summons directly to the Managing Director of the company without calling for or summoning the other authorised representatives. - Notes
May 30, 2022 Notes Indian Laws

Cognisable and non bailable offence or not - An insight into the understanding of section 63 of the Copyright Act, 1957. - Notes
May 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - valid approval u/s 151 - The approving authority-the PCIT, has stated that he agrees with the comments of the A.O., which were annexed.....
May 30, 2022 Case Laws Income Tax

Addition u/s 68 - Unexplained cash deposit - sale of land being agricultural receipt - the purchase and sale has been done in a short period of time. In this view of the....
May 30, 2022 Case Laws Income Tax

LTCG - Period of holding of asset - deduction u/s 54 - So far as the residential building/house constructed on the said land is concerned, it was constructed in ay:......
May 30, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained credit - Onus to prove - share capital introduced - the assessee failed to explain the sources of investment of cash of Rs. 10 lacs each by....
May 30, 2022 Case Laws Income Tax

Disallowance u/s 36(1)(iii) - commercial expediency to give no interest loans - the assessee’s arguments that there was a running account with the sister concern (viz.......
May 30, 2022 Case Laws Income Tax

Excess stock found during the course of survey - It goes without saying that the onus to prove that the earlier admission at the time of survey was wrongly made, was on.....
May 30, 2022 Case Laws Income Tax

Disallowance of brokerage paid to various persons by considering them to be ingenuine - When the Department has accepted the Income Tax Returns of the brokers and did......
May 30, 2022 Case Laws Income Tax

Long Term Capital Gain from sale of land - valid transfer of a capital asset or not? - Possession given or not? - The assessee placed reliance on the “Affidavit” of......
May 30, 2022 Case Laws Customs

Smuggling - recovery of foreign goods from the appellant by way of town seizure - Gold Coins - The whole burden or onus to establish the smuggled nature of goods/gold is....
May 30, 2022 Case Laws Insolvency and Bankruptcy

CIRP - dues of EPF - The law as it exists today does not oblige the IRP/RP to send any information to any creditor or statutory authority even if the records of the......
May 30, 2022 Case Laws Insolvency and Bankruptcy

Family dispute over management of a Company - It cannot be disputed that the Company’s Article of Associations (AoA) is more powerful than the MOU and that too not......
May 30, 2022 Case Laws Insolvency and Bankruptcy

Claim of electricity dues - Approval of Resolution Plan - In the present case, the Operational Creditors have been given only miniscule of their admitted claim to the......
May 30, 2022 Case Laws Insolvency and Bankruptcy

Service of limited notice - the Appellant has been served copy of the Application under Section 95(1) as per the requirements of the statute and since the Appellant was.....
May 30, 2022 Case Laws Central Excise

Recovery of refund already granted - Refund of Education Cess and Secondary & Higher Education Cess - since the assessee has been held entitled to the refund of the......
May 30, 2022 Case Laws Central Excise

Monetary limit for filing appeal by Revenue - The department may not file appeal in isolation on the subject with lower valuation and wait for other similar to come and.....
May 30, 2022 Case Laws VAT and Sales Tax

Priority of charge over assets - Secured creditors versus Crown Debts (State tax dues) - Attachment of property - default in repayment of loan amount - the State cannot.....
May 30, 2022 Case Laws VAT and Sales Tax

Constitutional validity of amendment - discrimination within the works contractors - discrimination between the dealers who purchase goods within the State and outside......
May 28, 2022 Notes Indian Laws

Writ jurisdiction with respect to order of National Consumer Disputes Redressal Commission. - Notes
May 28, 2022 Notes Income Tax

Strictures against the Income Tax Office - abuse of authority by the revenue officers, ignoring the provisions of law - Notes
May 28, 2022 Notifications GST

Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 - Notification
May 28, 2022 Circulars SEBI

Modification in Cyber Security and Cyber resilience framework of Qualified Registrars to an Issue and Share Transfer Agents (“QRTAs”) - Circular

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Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

N: Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024.

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

C: Mandatory additional qualifiers in import/export declarations in respe...

H: Extension for co-op societies to claim 80P deduction for delays in acc...

H: Mandated e-auction platform eBKray for liquidators to streamline asset...

F: GST ON OFFICE

F: Non issue of tax invoice by Registered GTA

F: Taxability of letting out commercial premises to registered person by ...

F: Free supply of machine for committed purchase of materials

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

C: Condonation of delay under clause (b) of sub-section (2) of section 11...

N: Seeks to bring in force provision of Various sections of Bihar Goods a...

A: LIMITATION TO INITIATE CORPORATE INSOLVENCY RESOLUTION PROCESS UNDER S...

A: Understanding the Importance of FSSAI Certificate Download for Food St...

A: NEW CHANGES IN INPUT TAX CREDIT

A: Orders signed by same officer in dual capacity not maintainable.

H: Accused granted bail in Rs. 8.90cr GST evasion case after depositing R...

H: Tax evasion allegations: GST fraud probe, parallel proceedings allowed.

H: Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessm...

H: High Court validates using Electronic Credit Ledger for pre-deposit pa...

H: Improper tax demand without fair hearing opportunity. Petitioner recti...

H: Breach of natural justice: Petitioner's defense rights violated, reply...

H: Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial...

H: Clerical error in GSTR-1 filing, rectification ordered; authorities to...

H: Non-speaking order on ITC mismatch and GST return discrepancies set as...

H: Unblocking ITC & revocation of GST registration suspension: Taxpayer's...

H: Tax Reassessment Validity: Harmony Between Joint Assistant Commissione...

H: Examining Income Tax Settlement Commission's wide powers and finality ...

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