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Highlights / Annotations / Catch Notes For January of 2022

Home Highlights January January 2022 Year 2022

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Showing 1 to 50 of 494 Records

12 3 4 5........ 10

January 31, 2022 Case Laws GST

Levy of Interest and penalty - reversal of transitional credit - no records to show utilization of such credit - invocation of Section 74 of the TNGST Act, 2017,......
January 31, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Scope of Section 148A as newly inserted - Comparison between old and new provisions for reassessment - In our understanding by virtue......
January 31, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained Cash Credit - Though the transactions of the loan received by the assessee are not free from any doubt but in either of the case, once......
January 31, 2022 Case Laws Income Tax

Penalty u/s. 271(1)(c) - disallowance of expenses - Proof of bonafied error - there was wrong claim in the return of income filed by the assessee which cannot partake......
January 31, 2022 Case Laws Income Tax

Depreciation claim made by the assessee on spectrum fee - on merits the assessee’s claim for depreciation on “spectrum fee” is allowable under section 32 of the Act as......
January 31, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - taxability of transfer of immovable property - There was no failure on part of the assessee at least for AY 2005-06, in disclosing......
January 31, 2022 Case Laws Income Tax

Revision u/s 263 - When the provision contained under Section 92CA(4) of the Act makes it mandatory upon the Assessing Officer to compute the total income of the......
January 31, 2022 Case Laws Income Tax

Deduction u/s 54 - belated filing of return - amount of capital gain invested for new asset purchased or construction of new asset - It is clear that the deduction under....
January 31, 2022 Case Laws Income Tax

Admission of additional grounds - Addition made under MAT provisions - The assessee can raise legal grounds at any stage of the appellate proceedings. In view of above......
January 31, 2022 Case Laws Customs

Classification of imported goods - freely importable Waste Paper - There are no cogent reasons with clear evidences are adduced on record by Revenue for discarding......
January 31, 2022 Case Laws Customs

Maintainability of appeal - non-compliance with the statutory pre-deposit -The Customs Act does not provide for waiver of this mandatory deposit before filing appeal. -.....
January 31, 2022 Case Laws Insolvency and Bankruptcy

Validity of Direction to place Settlement Proposal, sent by Respondent No. 1 before the CoC for its consideration - Considering the ratio of the Judgement of the Hon'ble....
January 31, 2022 Case Laws Insolvency and Bankruptcy

Seeking extension of four weeks’ time for making payment - Appellant failed to adhere to its commitment in Resolution Plan - by granting 30 days’ time to Appellant to......
January 31, 2022 Case Laws Service Tax

Refund of Service tax paid by mistake - amount mistakenly paid was thus a deposit or not - refund rejected observing that the appellant were registered with the......
January 31, 2022 Case Laws Service Tax

Valuation of services - support services of business or commerce [BSS] or not - treatment of mark up, being, difference between the amount paid by the Appellant to the......
January 31, 2022 Case Laws Central Excise

Clandestine removal - Invocation of extended period of limitation - It is held that apparently and admittedly appellant was regularly filing the returns. Hence, the......
January 31, 2022 Case Laws Indian Laws

Validity of bail granted - siphoning of funds - While releasing Respondent no.2 on bail, the High Court has not at all considered the relevant factors including the......
January 31, 2022 Case Laws Indian Laws

Appointment of a arbitrator - requirement of sufficient stamping of documents - Although we agree that there is a need to constitute a larger Bench to settle the......
January 29, 2022 Case Laws GST

Unblocking of Electronic Credit Ledger - period of one year as prescribed under sub-rule 3 of Rule 86A of the CGST/GGST Rules has elapsed from the date of order of......
January 29, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Notice after four years - reopening based on audit objections - The Income Tax Officer must determine for himself what is the effect......
January 29, 2022 Case Laws Income Tax

Validity of assessment order - Assessee unable to provide the information/documents as sought for by the respondent No.1 - due to technical glitches and constraints,......
January 29, 2022 Case Laws Income Tax

Set-off of net operations loss against income from house property and ‘other’ sources - principle of mutuality - once the assessee's impugned deficit arising from......
January 29, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Independent application of mind - There is a case where the survey had taken place in assessee’s own premises and the Director as well.....
January 29, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Unexplained cash deposit received from various persons - Once the Assessing Officer has taken a view based on the explanation as well as......
January 29, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - assessment as erroneous so far as prejudicial to the interest of the revenue - In the present case, undisputedly rather admittedly, the......
January 29, 2022 Case Laws Income Tax

Unexplained share application money received from non-genuine parties - the bank has informed the RBI that it has received the proceeds from NRI in the form of inward......
January 29, 2022 Case Laws Income Tax

Disallowance of deduction u/s 54B - assessee did not file return under Section 139(1) of the Act and he has not deposited the sale proceeds in the capital account - The.....
January 29, 2022 Case Laws Income Tax

Chargeability of Royalty from Associated Enterprises (AEs) - International transaction as contemplated u/s 92B - The facts in the present assessment is also similar and.....
January 29, 2022 Case Laws Income Tax

Validity of appeal before CIT-A u/s 246A - Assessability of capital gains in the hands of Individual or HUF - In the interest of natural justice, the Ld CIT(A) should......
January 29, 2022 Case Laws Customs

Jurisdiction - power of DRI - The show cause notice dated 30.01.2009 issued by the Principal Additional Director General, DRI under Section 28 of the Customs Act is,......
January 29, 2022 Case Laws Customs

Valuation of export goods - confectionary spare parts - rejection of declared value - There is no huge difference amongst the three values supplied by the 3 different......
January 29, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Insufficiently stamped documents - admissible evidence or not - The decision of the Adjudicating Authority that Corporate Debtor has committed......
January 29, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - In the instant case, the covenants as mentioned in the Memorandum of Understanding dated 08.06.2015 clearly mentions and admits that the payment of.....
January 29, 2022 Case Laws Service Tax

Levy of service tax - donations received by the appellant from its members and on freight charges - reverse charge mechanism - the present case, consignment notes have......
January 29, 2022 Case Laws Service Tax

Levy of service tax - Business Auxiliary Service or not - The appellant is neither related to import of goods nor any sale of goods and also nor concern with the payment....
January 29, 2022 Case Laws Service Tax

Levy of Service tax - Club or Association Services - The impugned order does not survive in the light of the decisions cited as the services rendered by the Club to its.....
January 29, 2022 Case Laws Central Excise

Utilization of balance of Cess credit after 01.03.2015 for payment of Central Excise Duty - Though these returns were filed in May 2017, the Show Cause Notice has been......
January 29, 2022 Case Laws Central Excise

Clandestine manufacture and clearance - Formaldehyde - inputs received without payment of duty - In the absence of any cogent evidence against the appellant, the charge.....
January 29, 2022 Case Laws Central Excise

Clandestine manufacture - tobacco snuff - It is found that to manufacture snuff of huge quantity, other raw material/packing material also required but no such evidence.....
January 29, 2022 Case Laws VAT and Sales Tax

Classification of supply - sale or stock transfer - movement of goods from Bangalore to Navi Mumbai - If the Excise pass has any inextricable link with the export,......
January 28, 2022 Case Laws GST

Levy of GST - Tapping/ extraction of Lisa/Resin from reserved forest, van panchayat and civil forest by the selected bidder/contractor - Tapping/ extraction of......
January 28, 2022 Case Laws GST

Levy of GST - Aahana Naturopathy Centre - simultaneous running a Resort namely “Aahana-The Corbett wilderness” - The supply of services provided by the applicant, which.....
January 28, 2022 Case Laws GST

Classification of goods - rate of GST - Dry Powders containing Protein Powder with Vitamins & Minerals - Sub-heading nos. 3004 50 10 and 3004 50 20 cover “Haematinic and....
January 28, 2022 Case Laws GST

Classification of supply - Composite supply or not - The contract for supply of manpower for managing solid waste does not come under the definition of “Composite supply....
January 28, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - allowability of ESOP expenditure - No hesitation in holding that assessee had rightly debited the ESOP compensation cost of ₹ 32.55......
January 28, 2022 Case Laws Income Tax

Excess payment of sugarcane growers and Statutory Minimum Price (‘SMP’ ) / Fair and Remunerative Price (‘FRP’) - The amount relatable to the profit component or sharing.....
January 28, 2022 Case Laws Income Tax

Addition based on statement recorded during the course of survey action u/s. 133A - AO proceeded with making of addition based on the mere statement given by the......
January 28, 2022 Case Laws Income Tax

Addition u/s 68 - additional income declared by the appellant in the course of survey action u/s. 133A - disallowing the sum of 6 crores debited to the profit and loss......
January 28, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - We find that the assessment order qua the deduction under section 80(9)(2)(d) of the Act on account of interest earned from Surat Co-operative.....
January 28, 2022 Case Laws Income Tax

Validity of assessment - absence of issuance of notice u/s. 143(2) within period of limitation - whether curable defect u/s 292BB - Statute make its imperative that......

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C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

C: Clarifications on the applicability of concessional duty under IGCR Ru...

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

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES