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Highlights / Annotations / Catch Notes For October of 2022

Home Highlights October October 2022 Year 2022

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Showing 251 to 300 of 396 Records

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October 13, 2022 Case Laws Income Tax AT

Tax Authorities Should Focus on Benefit Admissibility, Not Procedural Delays, in Auditor's Reports u/s 12A.
October 13, 2022 Case Laws Customs HC

Exporter Denied MEIS Benefits Due to Procedural Lapse Despite Eligibility; Legal Review Suggests Benefits Should Be Granted.
October 13, 2022 Case Laws Customs AAR

HDPE woven fabric in roll form classified under Tariff Heading 3926, not 3923 10, based on current form.
October 13, 2022 Case Laws Insolvency and Bankruptcy AT

Adjudicating Authority mistakenly rejects Financial Creditor's Section 7 application despite Corporate Debtor's lack of response or dispute.
October 13, 2022 Case Laws Insolvency and Bankruptcy AT

Notify Judges Immediately to Correct Court Judgment Errors; Delays Mean No Further Recourse.
October 13, 2022 Case Laws Service Tax HC

Court Allows Appeal on Service Tax Dispute Involving Mutuality and Risk Pooling by P & I Clubs.
October 13, 2022 Case Laws Service Tax AT

Appellant Granted Service Tax Refund for Mistaken Deposit on Housing Construction Project; Evidence Verified via Form 26AS and Bills.
October 13, 2022 Case Laws Central Excise AT

Appellant Entitled to 15% Interest on Rs. 15.5 Lakhs Redemption Fine Refund u/s 11B of Central Excise Act.
October 13, 2022 Case Laws Central Excise AT

No VAT Exemption for 100% Export Oriented Unit; Central Excise Duty Not Required on SAD for Cleared Goods.
October 13, 2022 Case Laws Indian Laws SC

Cheque Dishonor Case: Part-Payments Nullify Enforceability of Debt; No Liability u/s 138 for Insufficient Funds.
October 12, 2022 Case Laws Income Tax HC

Faceless assessments u/s 144B invalidated for missing notices; can be rectified by issuing notices now.
October 12, 2022 Case Laws Income Tax AT

Self-Certified Copies Sufficient for Section 11 Income Tax Exemption Under Amended Rule 17A; Originals Not Required for Verification.
October 12, 2022 Case Laws Income Tax AT

Court Adjusts Income Estimation: 6% Addition on Disputed Purchases to Prevent Revenue Leakage, 5% Disallowance Insufficient.
October 12, 2022 Case Laws Income Tax AT

Limitation for revision under Income Tax Act's Section 263 starts from original assessment date, not re-assessment.
October 12, 2022 Case Laws Income Tax AT

Cash Payments Allowed u/s 40A(3) for Genuine Transactions Due to Business Expediency; Additions Deleted.
October 12, 2022 Case Laws Income Tax AT

Validity of Final Assessment Order u/s 144C(13) Challenged Over Transfer Pricing and Limitation Period Issues.
October 12, 2022 Case Laws Income Tax AT

Tax Exemption Reinstated: Assessee-Society's Section 12AA Registration Approved After Meeting Procedural Requirements Despite Initial Rejection.
October 12, 2022 Case Laws Income Tax HC

Income Tax Commissioner to Review Incorrect PAN Use in ITR Filings, Address Challenges and Determine Correct PAN for Future Use.
October 12, 2022 Case Laws Income Tax AT

Equalization Levy Not Applicable u/s 40(a)(ib) When Ad Targeting Has No Connection to India.
October 12, 2022 Case Laws Income Tax AT

Appellant Fails to Justify Post-Demonetization Cash Deposits; AO Confirms 30% Addition to Bank Account.
October 12, 2022 Case Laws Income Tax AT

Reassessment u/s 147 of Income Tax Act overturned; evidence of creditor repayment deemed credible.
October 12, 2022 Case Laws Income Tax AT

Assessee Escapes Penalty for Non-Compliance Due to Sufficient Cause u/s 271(1)(b); Default Considered Bona Fide.
October 12, 2022 Case Laws Income Tax AT

Interest from Fixed Deposits Tied to Business Activities, Classified as Business Income, Not Other Sources.
October 12, 2022 Case Laws Income Tax AT

Transfer Pricing Adjustment on AMP Expenses Disallowed Due to Lack of Written Agreement with Associated Enterprise.
October 12, 2022 Case Laws Income Tax AT

Court Rules Cash Deposits During Demonetization Period Not Additional Income if Recorded in Books.
October 12, 2022 Case Laws Income Tax AT

Income Tax Assessment Reopened u/s 147: Jurisdiction Held by Wrong Commissioner, Section 12AA Deductions Allowed from Application Year.
October 12, 2022 Case Laws Customs HC

High Court Awards 6% Interest on Delayed Refund After Three-Year Verification and Six-Year Delay in Payment Completion.
October 12, 2022 Case Laws Insolvency and Bankruptcy AT

Applicant's Status as Financial Creditor Denied: No Interest on Loan in Balance Sheet Entries for CIRP Initiation.
October 12, 2022 Case Laws Service Tax AT

Court Denies Abatement Claim; Assessee's Calculation Dismissed; Appellant Liable for 50% Service Tax per Notification 30/2012-ST.
October 12, 2022 Case Laws VAT and Sales Tax HC

Court Questions Assessment Order Validity Over Time Limits and Non-Supply of Vigilance Report, Citing Natural Justice Principles.
October 11, 2022 Case Laws Income Tax AT

Income from Land Sale to Builder Classified as Long Term Capital Gains; Assessee Retains 26.67% Land, Gains Flats.
October 11, 2022 Case Laws GST NAPA

Real Estate Developer Violates CGST Act by Not Passing Input Tax Credit Benefits to Buyers, Faces Penalties u/s 171(1.
October 11, 2022 Case Laws Income Tax HC

Section 148A Order Annulled: Notice Issued Post-3-Year Limit with Income Escapement Under Rs. 50 Lakh.
October 11, 2022 Case Laws Income Tax AT

Assessee Challenges Duplicate Capital Gains Entry for Property Sale in Income Tax System.
October 11, 2022 Case Laws Income Tax AT

Penalty Denied: Section 271(1)(c) Embezzlement Loss Claim Justified; Cheque Absence Doesn't Invalidate Assessee's Explanation.
October 11, 2022 Case Laws Income Tax AT

Clarifying "Prejudicial to Revenue" in Section 263: Not All AO Errors Are Harmful to Revenue Interests.
October 11, 2022 Case Laws Income Tax AT

Collection Charges from AAI Not Considered Aircraft Operation Income Under Article 8 of India-Germany DTAA.
October 11, 2022 Case Laws Income Tax AT

Court Reviews Section 40(a)(i) Disallowance Due to Marginal TDS Deposit Delay for Non-Resident Payments; Seeks Contextual Interpretation.
October 11, 2022 Case Laws Income Tax AT

Assessing Officer's error in enhancing book profits u/s 115JC not suitable for rectification u/s 154.
October 11, 2022 Case Laws Customs AT

Customs Duty Dismissed: No Pilferage Case as Inspection Reveals Only Packing Material in Bonded Premises.
October 11, 2022 Case Laws Customs AT

Appellant entitled to customs duty exemption for mobile phone microphones; denial due to late claim is incorrect.
October 11, 2022 Case Laws Customs AAR

Fire TV Stick 4K Max Classified u/r 3(b) as HDMI Receiver Provides Essential Function for Device Classification.
October 11, 2022 Case Laws Customs AAR

Tariff Classification for GPON ONT Devices Confirmed Under Entry 8517 69 50 for Import Purposes.
October 11, 2022 Case Laws Insolvency and Bankruptcy HC

Financial Creditors Can Jointly Meet Rs. 1 Crore Threshold to Initiate CIRP Under IBC Section 7, Amended 2020.
October 11, 2022 Case Laws Service Tax AT

Claim for Abatement Denied Due to Appellant's Failure to Prove Non-utilization of CENVAT Credit on Contract Inputs.
October 11, 2022 Case Laws Central Excise AT

Witness Statements in Excise Cases Require Cross-Examination for Reliability; Cannot Alone Lead to Adverse Conclusions.
October 10, 2022 Case Laws GST HC

Court Upholds Section 171 of CGST Act; Post-Sale Discounts Not Valid for GST Rate Reduction Compliance.
October 10, 2022 Case Laws GST AAAR

Reimbursement for welfare services under "One Stop Crisis Centre Scheme" exempt from GST, not a "supply" per CGST Sec 7(1)(a).
October 10, 2022 Case Laws GST AAAR

Parathas Classified Separately from Chapatti or Roti, Fall Under Chapter Heading 2106, Authorities Confirm.
October 10, 2022 Case Laws GST AAR

Combined Wire Rope in Fishing Vessels: Not Classified as Vessel Part for GST, Affects Taxation Rate.

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