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Highlights / Annotations / Catch Notes For January of 2022

Home Highlights January January 2022 Year 2022

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Showing 151 to 200 of 494 Records

1 2 345 6 7 8........ 10

January 21, 2022 Case Laws Income Tax

Deduction u/s 54 - investment in two residential property situated at different location - the same Assessee should be held entitled to the benefit of deduction u/s 54 - AT
January 21, 2022 Case Laws Income Tax

Penalty levied u/s 271B - delay in filing the audit report under section 44AB - reasonable cause of delay - The delay was caused due to search conducted by the......
January 21, 2022 Case Laws Income Tax

Adjustment made in the intimation u/s. 143(1) - denying the benefit of deduction/exemption u/s 11 - CIT(A)'s order, justifying the adjustments on the basis of disclosure....
January 21, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained share capital - Even though there were circumstances leading to suspicion, yet having taken an action u/s.132 and enquiries made in the......
January 21, 2022 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - Bogus share application money - nvestors are group companies - the assessee, in the instant case, has discharged the initial......
January 21, 2022 Case Laws Income Tax

Condonation of delay in filing the appeal before the CIT(A) - delay of 636 days - The conduct of the assessee is such that there was clear negligence on its part and......
January 21, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - As can safely be gathered from a perusal of the reasons to believe, we are of the considered view that the A.O holding a conviction......
January 21, 2022 Case Laws Income Tax

Validity of assessment made under Section 143(1) instead of section 153C - In the facts of the present appeal, undisputedly, the books of account/documents/assets found.....
January 21, 2022 Case Laws Customs

Rejection of applications for issuance of Duty Credit Scrips under the Merchandise Export from India Scheme (MEIS) - It is a settled proposition of law that a party has.....
January 21, 2022 Case Laws Customs

Seeking provisional release of seized goods imported by the petitioner - ‘proper officers’ - It is an admitted position that the said DYCC could not have carried out......
January 21, 2022 Case Laws Customs

Seeking grant of bail - Smuggling - high value foreign origin black pepper abusing the facilities under the Indo-Nepal Treaty on Trade and Transit. - alleged fraudulent.....
January 21, 2022 Case Laws Customs

Revocation of Customs Broker License - forfeiture of the security deposit - penalty - import of Cigarettes and Food Supplement/proteins - prohibited/restricted goods -......
January 21, 2022 Case Laws Customs

Valuation of imported goods - Halani Star - rejected of declared Cost, Insurance and Freight (CIF) value value - When neither the Chartered Engineer was examined nor the....
January 21, 2022 Case Laws Insolvency and Bankruptcy

Eligibility of persons to be resolution applicant - The word “such creditor” in Section 29A(h) has to be interpreted to mean similarly placed creditors after the......
January 21, 2022 Case Laws Insolvency and Bankruptcy

Review order - Maintainability of appeal - since all the impugned orders had been passed in the absence of the petitioner, who failed to avail the opportunity of being......
January 21, 2022 Case Laws Central Excise

Entitlement of interest on delayed refund of pre-deposit - seeking interest from the date of deposit till the date of its realisation under Section 35FF - The......
January 21, 2022 Case Laws Indian Laws

Dishonor of Cheque - funds insufficient - legally enforceable debt or not - the cheque which was issued by him towards security and the same was used by the petitioner......
January 21, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - legally enforcement debt or not - if the consideration for which the instrument was made or drawn has failed subsequently,.....
January 20, 2022 Case Laws GST

Exemption form GST - Rent for locker provided in bus stand - (Rent for locker provided in bus stand by the appellant) it is held to be an activity undertaken by the......
January 20, 2022 Case Laws Income Tax

Short term capital gain - capital gain arose from transfer of land to the partnership firm by way of capital contribution as the assets was converted to Fixed Capital......
January 20, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - The notice under Section 148 has been issued purely by way of change of opinion relying on the same set of primary facts which had been....
January 20, 2022 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D in rectification proceedings u/s 154 - Mandation of recording satisfaction - Recording of satisfaction by the Assessing Officer under Rule....
January 20, 2022 Case Laws Income Tax

Addition u/s 68 - assessee has received share application money as unexplained - In the instant case, assessee has only established identity of the creditor,......
January 20, 2022 Case Laws Income Tax

Disallowance u/s 14A - Disallowing interest expense - Neither the assessee furnished the working of disallowances under section 14A, nor the lower authority made the......
January 20, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Applicability of section 56(2)(vii)(b)(ii) has to be considered by reading the provision as a whole and in the context of various exceptions......
January 20, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - AO framed assessment order on died company - in the absence of a valid notice, the AO has no authority to assume the jurisdiction to assess the....
January 20, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - disallowance of exemption claimed in respect of accumulation of income u/s 11(2) - insofar as the impugned assessment year is concerned, there.....
January 20, 2022 Case Laws Income Tax

Disallowance of interest expenditure - alleging that the assessee was unable to establish that the interest expenditure was incurred for the purpose of business - The......
January 20, 2022 Case Laws Customs

DEEC Scheme - fraudulent export - proceedings initiated, but was not completed during the 23 years - The respondents should be granted liberty to conclude the......
January 20, 2022 Case Laws Customs

Refund of excess amount deposited - The petitioner is right in his contention that the maximum liability to deposit the disputed amount in the appeal already preferred......
January 20, 2022 Case Laws Customs

Seeking payment of duty drawback claim, along with interest - the Order dated 06.03.2020 passed by the appellate authority was binding upon the respondent No.1 who had......
January 20, 2022 Case Laws Insolvency and Bankruptcy

Validity of Winding up order - Antrix, which initiated the proceedings for winding up, is neither a financial creditor nor an operational creditor nor a corporate......
January 20, 2022 Case Laws Companies Law

Oppression and mismanagement - the Tribunal has the power to make Interim Orders which it thinks fit for regulation of the conduct of the affairs of the Company -......
January 20, 2022 Case Laws Service Tax

100% EOU - Refund claim of unutilised input service tax credit - the denial of refund claim in part, solely on the basis that the same was to be given in respect of......
January 20, 2022 Case Laws Service Tax

Extended period of limitation - Security service - Non-payment of service tax, inspite of collection of service Tax from its clients - The fact finding authority having.....
January 20, 2022 Case Laws Central Excise

Condonation of delay in filing appeal before the Commissioner (appeals) - It is clear that in the absence of power vested with the appellate authority to condone the......
January 20, 2022 Case Laws Central Excise

CENVAT Credit - Chemicals sent to the job workers for carrying out further process - since the appellant has sent their chemicals in the water base during the process it....
January 20, 2022 Case Laws Central Excise

Refund of the amount Central Excise Duty - deemed exports or not - supplies made to ONGC and Oil India Limited against International Competitive Bidding - In view of the....
January 20, 2022 Case Laws Indian Laws

Levy of penalty of dismissal from service - Fraud by the Bank Clerk - industrial dispute - Breach of duty as a custodian of public money - The respondent was a......
January 20, 2022 Case Laws Indian Laws

Validity of Arbitral Award - dishonor of cheque - Claim u/s 18 of the Limitation Act, 1963, a fresh period of limitation - Admittedly, in this case the respondent was......
January 20, 2022 Case Laws Indian Laws

Dishonor of Cheque - Suspension of order passed by the lower court - Considering the provisions of Section 148 of the N.I. Act and the Statement of Object and Reasons......
January 20, 2022 Case Laws Indian Laws

Dishonor of Cheque - The actual offence should have been committed by the Company then alone the other categories of persons would become liable for the offences - in......
January 19, 2022 Case Laws GST

Input tax Credit - entitlement to avail and utilize ITC of GST - Air Separation Unit (ASU) - ASP is installed and commissioned with foundation and structural support,......
January 19, 2022 Case Laws GST

Classification of goods - product Rodent Feed - classified under the HSN 2309 90 10 or not - Description to Sl.No.102 does not include rodent feed and hence taxable......
January 19, 2022 Case Laws GST

Levy of GST - claim of expenses incurred to handle the Cost Free Distribution Sarees & Dhothies and Cost Free School Uniform Scheme - pure services or not - supply to......
January 19, 2022 Case Laws GST

Levy of GST - marine engines pertaining to HS code 8407 and its spare parts - engine forms a part of fishing vessel or not - Applicability of GST rate 5% on marine......
January 19, 2022 Case Laws GST

Classification of goods - Fusible Interlining Fabrics of Cotton (FIFC) - The applicant during the personal hearing held on 11.02.2020 has stated that their product......
January 19, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - re-assessment notice issued under the erstwhile section147/148 after 1.4.2001 without following the mandate of new section.....
January 19, 2022 Case Laws Income Tax

Disallowance of expenses u/s 37(1) - Pharmaceutical Companies - proportionate expenditure incurred on medical practitioners - It has been held therein that while......
January 19, 2022 Case Laws Income Tax

Unexpalined Cash deposited in bank account - unsatisfactory explanation - The accounts, as noted, do not reveal the activity being pursued by the assessee, much less of.....

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