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Highlights / Annotations / Catch Notes For January of 2022

Home Highlights January January 2022 Year 2022

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Showing 51 to 100 of 494 Records

123 4 5 6........ 10

January 28, 2022 Case Laws Income Tax

TDS u/s 194A - assessee in default for non-deduction of TDS - Onus upon the assessee to furnish the CA certificates that the payee has paid necessary taxes on income......
January 28, 2022 Case Laws Income Tax

TP Adjustment - classification of the assessee as a KPO by applying safe harbor Rules - classification of the assessee as a KPO by applying safe harbor Rules is totally.....
January 28, 2022 Case Laws Customs

Seeking a direction that the term “excisable goods” in Entry 107 of the Notification No.50/2017-Customs dated 30th June 2017 to include “taxable goods subject to tax......
January 28, 2022 Case Laws Customs

Classification of goods - Bed Cover - revenue's claim is that imported goods is "polyester woven fabric” classifiable under CTH 54075490 - irrespective whether the......
January 28, 2022 Case Laws Customs

Classification of imported goods - interactive intelligent panel (automatic data processing machine) model – cloudtouch - the goods in question cannot be said to be......
January 28, 2022 Case Laws Companies Law

Claim of the workmen - Validity of award made by the Industrial Tribunal - The lay-off having been held to be unjustified and illegal by the Industrial Tribunal, what......
January 28, 2022 Case Laws Companies Law

Sale of property of the company to the third parties - oppression and mismanagement - it is quite clear that the even though the sales made in the years 2013 and 2014......
January 28, 2022 Case Laws Service Tax

Works contract services - it is prayed that since the proceedings initiated were based upon the information from Income tax Deptt., that the verification of the......
January 28, 2022 Case Laws Central Excise

SVLDRS - Seeking direction to accept the amount of tax which was returned inadvertently due to mismatch in the amount remitted - The natural course of conduct for the......
January 28, 2022 Case Laws Central Excise

CENVAT Credit - Credit availed during the month of December, 2016 on the basis of invoices which were more than one year old from the date of purchase of inputs - bare......
January 28, 2022 Case Laws VAT and Sales Tax

Recovery of credit availed by the petitioner - The petitioner is not entitled to credit availed by the petitioner beyond the period of limitation. Therefore, on merits......
January 27, 2022 Case Laws GST

Release of detained goods alongwith the vehicle - condition of furnishing the Bank Guarantee with bond - It is quite clear that second option of furnishing the security.....
January 27, 2022 Case Laws GST

Utilisation of Input Tax Credit - outward supply of Gold & Silver bullion - The applicant/appellant can use the Input Tax Credit Balance available in its Electronic......
January 27, 2022 Case Laws GST

Levy of GST - sale of plot of land - farmer having a vacant land outside the municipal area of town - The transaction/activity of the appellant is not covered under......
January 27, 2022 Case Laws Wealth-tax

Validity of Reassessment proceedings initiated u/s 17 of the Wealth Tax Act, 1957 - As regards the plea of alternative remedy, this court is of the opinion that when the....
January 27, 2022 Case Laws Income Tax

Computation of capital gains - Slump sale u/s 2(42C) - transfer of capital assets u/s 2(47) - we took note of the submissions of the learned Senior Counsel for the......
January 27, 2022 Case Laws Income Tax

Addition u/s 40A (3) - expenses incurred by the assessee for the purchase of raw hides and skins in cash - Notices to sellers sent u/s 133(6) of the Act have returned......
January 27, 2022 Case Laws Income Tax

Rectification order passed u/s.154 - Period of limitation - In the present case before us there is no controversy about first order or second order but order under......
January 27, 2022 Case Laws Income Tax

Disallowance of interest expense - interest expense not attributable to the business shown u/s 44AD - claiming separate deduction under section 57(iii) - As abundantly......
January 27, 2022 Case Laws Income Tax

Disallowing the claim of exemption u/s 54-F - Belated filing of ITR - capital gain was not deposited by assessee before due date of filing return of income under section....
January 27, 2022 Case Laws Income Tax

Bogus LTCG - While allowing relief to the assessee, CIT(A) has specifically held that there is no adverse comment in the form of general and specific statement by the Pr....
January 27, 2022 Case Laws Income Tax

Validity of proceedings u/s. 92CA(3) passed after expiry of limitation period - period of limitation - In the present facts, the Ld. CIT.DR has in the written submission....
January 27, 2022 Case Laws Income Tax

Income accrues or arises in India - services to MTR foods Private Limited who is located outside India - Secondment charges paid in respect of the professional services.....
January 27, 2022 Case Laws Income Tax

Revisions u/s 263 by CIT - Whether the assessee has claimed VAT input on the deemed import as an expense in the profit and loss account? - This fact, to our......
January 27, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - difference in guidelines value for plots purchase - Find no merit in this contention of assessee because books of account are not maintained,......
January 27, 2022 Case Laws Customs

Seeking release of export consignments covered under the three shipping bills - Period of six months from the date of seizure expired - The person from whose possession.....
January 27, 2022 Case Laws Customs

Claim of foreign exporter to India as owner of goods seeking to re-export - seizure of cargo currently lying in a warehouse at Gandhidham - Mere filing of the ex-bond......
January 27, 2022 Case Laws Customs

Levy of penalty on Customs Broker - As per Regulation 10 (d) the appellant has another statutory duty of informing with diligence his client to comply with the......
January 27, 2022 Case Laws Service Tax

Classification of services - The services rendered by the appellant in charter hire of helicopters to various corporates for offshore operations is classifiable under......
January 27, 2022 Case Laws Service Tax

Effect of negative regime on Construction of Complex Services - tri-partite agreement - providing free of cost flats to all the existing members of the Society in lieu......
January 27, 2022 Case Laws Central Excise

Valuation - clearance of HTS wire to their sister concern for pressed concrete slippers by the said sister concern - The adjudicating authority below has failed to......
January 27, 2022 Case Laws VAT and Sales Tax

Levy of VAT - goods replaced being covered under warranty of the product sold by the petitioner - time limitation - exemption form VAT/Tax sought on the ground that no......
January 27, 2022 Case Laws VAT and Sales Tax

Seeking direction to the respondents to allow the petitioner's application for waiver of penalty - Karasamadhana Scheme, 2021 - in view of the undisputed fact that the......
January 27, 2022 Case Laws VAT and Sales Tax

Treatment given to the amount deposited by the dealer - stand of Department is that the amount deposited by the dealer on 30.03.2007 is firstly credited to the interest.....
January 27, 2022 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - if the accused is able to raise a probable defence which creates doubts about the existence of a legally enforceable debt....
January 27, 2022 Case Laws Indian Laws

Dishonor of Cheque - The receipt loan amount is unequivocally, unambiguously and indisputably admitted by the respondent. The obligation of the respondent to pay......
January 25, 2022 Case Laws GST

Seizure of goods alongwith vehicle - valid E-way bill or not - it is deemed just and proper to set aside the impugned orders and the matter remitted back to respondent......
January 25, 2022 Case Laws GST

Scope of SCN - lack of jurisdiction - it is submitted that, passing orders, disposing of the SCNs in a hurry only to pre-empt today's hearing and to present the Court......
January 25, 2022 Case Laws GST

Seeking grant of Bail - bogus transactions fake invoices - receipt of purchase invoices in the name of fake firms without physical receipt of goods and issuing sale......
January 25, 2022 Case Laws Income Tax

Validity of National faceless assessment proceedings - violation of principles of natural justice - The fact remains that having granted a final opportunity of fixing a.....
January 25, 2022 Case Laws Income Tax

Sanction of the refund claim with interest u/s 244A - petitioner submits that it is his grievance that request letter seeking sanction of the refund claim with interest.....
January 25, 2022 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - It also appears that, though the word 'activity' is not defined, yet the investment activity, activity of renting of immovable property, etc....
January 25, 2022 Case Laws Income Tax

Exemption u/s 11 denied - ssessee was not registered u/s 12AA - The activity of the assessee cannot be treated as business because the assessee had not rendered to any......
January 25, 2022 Case Laws Insolvency and Bankruptcy

Fresh demand of income tax after the Approval of Resolution Plan - Demand of Income Tax Dues after completion of scrutiny process - From the tone and tenor of the......
January 25, 2022 Case Laws Service Tax

Refund of Service Tax - SEZ unit - one time claim of refund instead of claiming on quarterly basis - the Commissioner (Appeals) have erred in concluding that the amount.....
January 25, 2022 Case Laws Central Excise

Condonation of delay of 359 days in filing appeal - sufficient cause for delay existed or not - In view of the fact that the negligent act of the company in not......
January 25, 2022 Case Laws Central Excise

CENVAT Credit - input services that were received by the appellants outside their factory premises - Till the time it can be shown that input services have been used by.....
January 24, 2022 Case Laws GST

Quantum of cost imposed by High Court on the GST officer - intent to evade tax or not - allegation that the e-way bill had expired a day earlier - traffic blockage due......
January 24, 2022 Case Laws GST

Classification of supply - applicable rate of CGST - supply of pressure tight cables, non-pressure tight cables and special cables for use in S4 submarine - these goods.....
January 24, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - The duty is cast upon the assessee to make true and full disclosure of the facts at the time of original assessment. The duty of the......

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

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H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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