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Highlights / Annotations / Catch Notes For October of 2022

Home Highlights October October 2022 Year 2022

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Showing 201 to 250 of 396 Records

October 17, 2022 Case Laws Customs SC

Tribunal Upholds Relief for Importer on Anti-Dumping Duty for Acrylic Fibre from US, Thailand, South Korea.
October 17, 2022 Case Laws Insolvency and Bankruptcy AT

Guarantors of Corporate Debtor Loans Not Recognized as Financial Creditors Under Current Legal Framework.
October 17, 2022 Case Laws Service Tax HC

Mandi Samiti's market construction activities exempt from service tax; not considered business activities under Work Contract Services.
October 17, 2022 Case Laws Central Excise SC

Supreme Court rules extended limitation period cannot apply in excise duty case for paraffin used in cotton yarn.
October 17, 2022 Case Laws VAT and Sales Tax SC

Supreme Court: High Court Shouldn't Entertain Writ Petitions Against Assessment Orders When Statutory Appeals Exist Under Article 226.
October 17, 2022 Case Laws Indian Laws SC

Section 54 Shifts Burden to Accused for Possession, Requires Proven Recovery First; Doubts Favor Accused and Co-accused.
October 17, 2022 Case Laws Indian Laws SC

High Court's Bail Decision Overturned: Lack of Consideration on Criminal History and Evidence Renders Order Unsustainable.
October 15, 2022 Case Laws Income Tax HC

Notice u/s 143(2) Issued Timely; Section 153C Proceedings Not Initiated Due to Unmet Condition (b) Requirements.
October 15, 2022 Case Laws Income Tax AT

Excise Refund and Interest Subsidy Excluded from Book Profits in MAT Computation u/s 115JB.
October 15, 2022 Case Laws Income Tax AT

Commissioner of Income Tax's Order on Bogus Share Capital Criticized for Lack of Detailed Reasoning u/s 68.
October 15, 2022 Case Laws Income Tax AT

Section 153C Assessment Invalidated Due to Insufficient Satisfaction Note by AO, Rendering Actions Void.
October 15, 2022 Case Laws Wealth-tax SC

Valuation of Gifted Shares: Authority to Classify as Quoted or Unquoted Lies with Tax Authorities, Not Stock Exchange. (9.
October 15, 2022 Case Laws GST HC

Court Overturns Detention Orders; Time Limits Expired u/s 129 TNGST Act, Vehicle to Be Released Immediately.
October 15, 2022 Case Laws GST HC

Court Orders Reassessment After Natural Justice Violation; Personal Hearing Required Within Three Weeks, New Orders in Two Weeks.
October 15, 2022 Case Laws Income Tax HC

Deduction Denied for Long-Term Finance: Court Rules Against Assessee u/s 36(1)(viii) for Dairy Cooperative Loans.
October 15, 2022 Case Laws Income Tax HC

Reopening Tax Assessments u/s 148A(b) Requires Rs. 50L+ Escaped Income, Notice Within 3-10 Years Per Section 149(1)(b.
October 15, 2022 Case Laws Income Tax AT

Assessee Must Prove Unexplained Cash Deposits and Credits with Evidence to Avoid Disallowance Under Chapter-VIA Claims.
October 15, 2022 Case Laws Income Tax AT

Section 44AE: Deduction Allowed for Expenses on Hired Goods Carriages in Transport Business Activities.
October 15, 2022 Case Laws Income Tax AT

PCIT's revision u/s 263 on depreciation of goodwill from amalgamation ruled incorrect; Section 32(1) proviso inapplicable.
October 15, 2022 Case Laws Income Tax AT

Section 68 IT Act: Unexplained Cash Credits for Share Capital and Premium Confirmed as Fictitious, Legitimizing Unaccounted Income.
October 15, 2022 Case Laws Income Tax AT

Section 2(22)(e) Review: Business funds in fluctuating account not deemed dividends, no permanent divestment of company funds.
October 15, 2022 Case Laws Direct Taxes HC

Court Declines Intervention in Benami Transaction Case; Petitioner Cites Financial Hardship and Family Exigencies, Including Special Needs Child Care.
October 15, 2022 Case Laws Customs HC

Gold Smuggling Case: Appeal Delayed by 10 Days, Petitioner Faces Rs. 25,000 Penalty; Case Restored for Review.
October 15, 2022 Case Laws Customs AAR

Sharp Professional LCD Monitors Confirmed as Non-Cathode Ray Under Sub-heading 8528 52 00; No Evidence Against Classification.
October 15, 2022 Case Laws SEBI SC

Stock brokers must get separate SEBI registration for each exchange and pay fees per Regulation 10 and March 2002 Circular.
October 15, 2022 Case Laws Insolvency and Bankruptcy SC

Supreme Court Observes NCLAT Error in Pre-existing Dispute Analysis Under Insolvency Law; Considers Sales of Goods Act 1930.
October 15, 2022 Case Laws Insolvency and Bankruptcy AT

Tribunal Finds No Fraudulent Trading in Asset Transfers Among Group Companies Under Insolvency and Bankruptcy Code Section 66(1.
October 15, 2022 Case Laws Central Excise AT

CENVAT Credit Approved for HR Sheets and MS Rods Used in Steel Formers Fabrication for Induction Furnace Operations.
October 15, 2022 Case Laws Central Excise AT

Forfeited Security Deposit in Breach of Contract Not Recoverable as Sale Charge, Auction Context Considered, Demand Overturned.
October 15, 2022 Case Laws Central Excise AT

CBEC Circular Cannot Override Exemption Notifications for Depreciation on Capital Goods in EOUs, Court Rules.
October 15, 2022 Case Laws Indian Laws HC

Court Upholds RBI's Direct Regulation of Payment Aggregators, Prioritizing Public Interest Over Petitioners' Concerns.
October 14, 2022 Case Laws GST HC

Court Criticizes Refund Rejection Under GST Act Section 54; Orders Reconsideration Due to Insufficient Reasoning on Limitation Period.
October 14, 2022 Case Laws GST HC

Court Orders GST Department to Activate Portal for Registration Transfer After Proprietor's Death Within 30 Days.
October 14, 2022 Case Laws GST HC

Petitioner Requests Bail in Fake CA Certificate Case for GST Refunds; No Personal Gain Alleged; Trial Pending.
October 14, 2022 Case Laws GST HC

GST Audit u/s 65 Must Conclude Before Anti Evasion Office Actions for Same Period.
October 14, 2022 Case Laws Central Excise HC

Excise Duty and CGST Both Valid on Tobacco; NCCD Still Applicable Despite Central Excise Act Repeal.
October 14, 2022 Case Laws Income Tax SC

Supreme Court Rules High Court Erred in Granting Unclaimed Tax Benefits u/s 10(20) of Income Tax Act, 1961.
October 14, 2022 Case Laws Income Tax AT

Agreement's Length Irrelevant for Tax Assessment; Content Determines TDS Obligations u/s 195.
October 14, 2022 Case Laws Income Tax AT

Halal Certification Fees Not "Included Services" Under DTAA Article 12(4); No Withholding Tax Required for USA Transactions.
October 14, 2022 Case Laws Income Tax AT

India Can't Tax Unexplained Investments from UAE Sources Due to Indo-UAE Tax Treaty Terms.
October 14, 2022 Case Laws Income Tax AT

Tax Authorities Allow Bad Debt Claim for Land Advance u/s 36(2)(i) as Per Accounting Records.
October 14, 2022 Case Laws Income Tax AT

PCIT justified in setting aside assessment as AO failed to refer to TPO u/s 263 for AY 2017-18.
October 14, 2022 Case Laws Income Tax AT

Provision for Loss on Fertilizer Bonds Disallowed Despite Scientific Methodology; Loss Realizable Only at Redemption.
October 14, 2022 Case Laws Customs HC

Court Orders Classification of Seized Supari Based on Tuticorin Lab Report; Deadline Set for 10 Days.
October 14, 2022 Case Laws Central Excise SC

Goods Classification: MVAC Primarily Cools, Classified as Refrigerating Equipment Under Sub-heading 8418.10, Central Excise Tariff Act, 1985.
October 14, 2022 Case Laws Indian Laws SC

High Court Criticized for Favoring Adani Ports, Neglecting Statutory Corporation's Interests in Settlement Conditions.
October 13, 2022 Case Laws GST NAPA

Authority Confirms Profiteering of Rs. 6.89 Crore in Flat Purchase; Orders Refund with Interest, No Penalty Imposed.
October 13, 2022 Case Laws Income Tax AT

Court Rules Section 50C Inapplicable to Buyers; Section 56(2)(x) Doesn't Apply to LLPs Before 2018-19 Assessment Year.
October 13, 2022 Case Laws Income Tax AT

CIT's Section 263 Revision Valid for Errors in Fact or Law, Not All AO Revenue Losses Qualify.
October 13, 2022 Case Laws Income Tax AT

India-UK DTAA Article 13(3): Royalty Income Defined by Copyrights, Industrial, Commercial, or Scientific Experience Payments.

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