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Highlights / Annotations / Catch Notes For January of 2022

Home Highlights January January 2022 Year 2022

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Showing 101 to 150 of 494 Records

1 234 5 6 7........ 10

January 24, 2022 Case Laws Income Tax

Change of Private Limited company to Limited liability partnership firm - succession to business - Disallowance of expenses - non filing of return for proper period and.....
January 24, 2022 Case Laws Income Tax

Credit for withheld tax - Foreign Tax Credit - Both the parties below have recorded concurrent finding that the assessee company has not made any claim for credit......
January 24, 2022 Case Laws Income Tax

Addition u/s 56 (2) (viib) - issue of shares that exceeds the face value - Both these methods have different approaches and methodologies therefore there are bound to be....
January 24, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - On going through the entire order of the ld. CIT(A), other than the theoretical rhetoric, no iota of tangible material has been brought on......
January 24, 2022 Case Laws Income Tax

Computation of capital gain - slump sale - Long Term Capital Gains - aggregate value of assets for purpose of computing net worth of undertaking in terms of provisions......
January 24, 2022 Case Laws Income Tax

Disallowance of interest expenditure - Corresponding to interest on debit balance of partner - amounts withdrawn by the partner for the payment of income-tax from the......
January 24, 2022 Case Laws Income Tax

Gain on sale of land - Nature of land - agricultural land or capital asset or business receipts - Simply showing the land in the balance sheet as an investment is not......
January 24, 2022 Case Laws Income Tax

Deduction u/s 80IA - amalgamating / demerged entity to claim any deduction in the year of amalgamation/ demerger - the clarification provided in the circular for......
January 24, 2022 Case Laws Income Tax

Taxability of the receipt given by way of subsidy - Since all the Notifications issued by the State Government for different reimbursements/ remissions, pursuant to the.....
January 24, 2022 Case Laws Income Tax

Value of the ‘Essar’ brand, trademarks and copyrights purported to have been settled by EIL to the assessee without any consideration, constituted taxable income as per.....
January 24, 2022 Case Laws Income Tax

Admission of additional ground of appeal - as the additional evidence filed by the assessee was not with a purpose or motive of bringing any fresh facts on the record,......
January 24, 2022 Case Laws Customs

Attachment of bank accounts of the petitioner - Jurisdiction - proper officers - It is not clear whether the bank accounts of the petitioner has been attached at the......
January 24, 2022 Case Laws Companies Law

Validity of transaction entered into by the applicant with the company in liquidation - It cannot be said that the applicant has entered into transaction of purchase of.....
January 24, 2022 Case Laws Insolvency and Bankruptcy

Validity of Resolution Plan - Category A are those assets which are required for the Corporate Debtor for running the business and non-core assets are those assets which....
January 24, 2022 Case Laws Service Tax

Levy of service tax - Notice pay compensation - amounts received or recovered by the employer from its employees for resigning from the service - If the employer decides....
January 24, 2022 Case Laws Central Excise

CENVAT Credit - inputs/capital goods - fabrication/ creation/ installation of capital goods - The issue involved in Bharti Airtel is about the credit on Tower parts and.....
January 24, 2022 Case Laws Central Excise

Refund of CENVAT credit reversed - It is not understood as to why such Chartered Accountant certificates, which is considered as a certificate of Statutory Auditor, had.....
January 22, 2022 Case Laws GST

Levy of GST - notice pay recoveries made from the employees on account of not serving the full notice period - It may be concluded that, recovery of notice pay from dues....
January 22, 2022 Case Laws GST

Levy of GST - recoveries made from the employees towards providing parental insurance - It may be concluded that, recovery of notice pay from dues of employee / payment.....
January 22, 2022 Case Laws GST

Classification of supply and levy of GST - Services of providing of Artificial Teeth, Crown, Bridges falls under Chapter Heading 999312, attracting Nil rate of GST only.....
January 22, 2022 Case Laws GST

Levy of GST on issuance of credit note as “cash discount” - Since the amount received in the form of credit note is actually a discount and not a supply by the applicant....
January 22, 2022 Case Laws GST

Input tax credit - Reversal of ITC - the applicant can avail the Input Tax Credit of the full GST charged on the invoice of the supply and no proportionate reversal of......
January 22, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Reopening on the basis of the audit objections - the reasons for reopening of the assessment are almost identically worded as that of......
January 22, 2022 Case Laws Income Tax

Undisclosed income of the assessee for the purpose of Chapter XIV B of the Income Tax Act - when section 158BB(3) is read with section 158B(b), which defines undisclosed....
January 22, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - It is not at all a case that petitioner has not disclosed anything in his response. Petitioner had given the full......
January 22, 2022 Case Laws Income Tax

Extension of time limit for filing returns and furnishing tax audit reports - The prayers made by the petitioners in this respect are rather wide and non specific. At......
January 22, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Unexplained cash deposits - That with regard to the chargeability of cash deposit for the purpose of taxation and the applicability of section.....
January 22, 2022 Case Laws Income Tax

Exemption u/s. 11 - Addition u/s 69A and 69B - With respect to the applicability of Section 69B of the Act, we find that assessee has given self-help loan to the members....
January 22, 2022 Case Laws Income Tax

Addition of deemed dividend u/s 2(22)(e) - proof of incriminating material found in the course of search - There is no loan or advance received by the assessee from the.....
January 22, 2022 Case Laws Income Tax

Penalty u/s. 271B - absence of auditing u/s. 44AB - The very fact that the assessee got its accounts audited under the Cooperative Societies Act prima facie shows that......
January 22, 2022 Case Laws Income Tax

Estimation of business income - The learned CIT (A) confirmed addition merely harping on non-compliance by assessee before the Assessing Officer and not applying his......
January 22, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Addition u/s 68 - unexplained share application money - Since the aforesaid exercise was carried out by the second AO in the reassessment......
January 22, 2022 Case Laws Income Tax

Disallowance of claim of provision for losses - In fact, the assessee reversed the provision made in this year under consideration in subsequent two financial years.......
January 22, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - to say that the assessee had concealed any material fact relating to EDC, is not correct. That he had reflected it is as a.....
January 22, 2022 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - statutory dues (tax liability) - the claim of the Appellant is an Operational Debt and for all purposes the I&B Code, 2016 shall only apply....
January 22, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - It is pertinent to note that on 09.07.2016, ‘prior to the issuance of the Demand Notice under Section 8 of the Code’, the ‘Operational Creditor’......
January 22, 2022 Case Laws Service Tax

SVLDRS-1 Declaration - rejection of the application under the scheme without rendering any opportunity of hearing to the declarant - The matter is remanded back to the......
January 22, 2022 Case Laws Central Excise

Clandestine Removal - mild steel ingots from sponge iron - pig iron - There is no explanation forthcoming in the impugned orders for discarding of the energy consumption....
January 22, 2022 Case Laws VAT and Sales Tax

Levy of penalty under Section 10A of the Central Sales Tax Act, 1956 - C-Forms - inter-state sales - the essential ingredient of mens rea for levy of penalty on the......
January 22, 2022 Case Laws VAT and Sales Tax

Input Tax Credit - Intra-state Stock transfer - This Tribunal is of the considered view that the dealer with a common TIN number can definitely claim input tax credit......
January 22, 2022 Case Laws Indian Laws

Jurisdiction - power of CCI - There was no conflict in the interplay of the two Acts that even needed reconciliation or prohibition against either one, as the limited......
January 22, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - misuse of blank signed cheques by power agent - In the absence of the Principal appearing before this Court to substantiate....
January 21, 2022 Case Laws GST

Seeking grant of Bail - illegal availment of input tax credits - True it is that offence committed under Section 132 (1) of the Act of 2017 is made compoundable under......
January 21, 2022 Case Laws GST

Seeking release of provisionally attachment of Bank Accounts - seeking to unblock the Petitioner’s Electronic Credit Ledger - Petitioner undertakes to this Court that......
January 21, 2022 Case Laws GST

Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even......
January 21, 2022 Case Laws GST

Detention of goods alongwith vehicle - gold ornaments - confiscation of goods - proceedings initiated under Section 129 as well as under Section 130 of the Central Goods....
January 21, 2022 Case Laws GST

Classification of goods - HSN Code - Interactive Flat panel with Android - the goods sold by the applicant has a Central processing unit, memory & storage with an......
January 21, 2022 Case Laws Income Tax

Cash deposits made post demonetization represented unaccounted income of the assessee qua AY 2017-2018 - Having regard to the extensive material which has been examined.....
January 21, 2022 Case Laws Income Tax

Undisclosed income as assessable u/s 158 BC - Assessee submitted the amount was not received and waived as bad debts, accordingly should be excluded - Tribunal, on......
January 21, 2022 Case Laws Income Tax

TDS u/s 194C - Disallowance u/s 40(a)(ia) - payment of transportation contracts - the registration number of trucks/truck owner would not be relevant for the purpose of.....

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

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

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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...

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

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

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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F: Transfer of ITC without filing ITC-02

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