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Highlights / Annotations / Catch Notes For October of 2022

Home Highlights October October 2022 Year 2022

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Showing 301 to 350 of 396 Records

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October 10, 2022 Case Laws GST AAR

Kirloskar Power Sprayer Classified Under HSN 8424 89 90, Subject to 18% GST on Mechanical Appliances.
October 10, 2022 Case Laws GST AAR

Employee Canteen and Transport Costs Deducted from Salaries Not Subject to GST Under Contractual Agreement.
October 10, 2022 Case Laws GST AAR

Solar panels supplying exempted energy to tenants deny input tax credit, per Section 17(2) and Rule 43(a) of GST law.
October 10, 2022 Case Laws Income Tax HC

Arbitral Tribunal's Interim Order Delays Crystallization of Interest Income from Fixed Deposit Receipts Pending Final Award Decision.
October 10, 2022 Case Laws Income Tax HC

Court Reopens Assessment u/s 147 Due to Unexplained Cash Deposits; Petitioner's Business Transaction Claim Rejected.
October 10, 2022 Case Laws Income Tax HC

Court Finds Transaction Taxable u/s 68: Allegations in Section 148A(d) Order Suggest Unexplained Cash Credit.
October 10, 2022 Case Laws Income Tax AT

Resident Welfare Association Eligible for Interest Deduction u/s 57(iii); Section 40(ba) Not Applicable to Other Income Sources.
October 10, 2022 Case Laws Customs AT

India-ASEAN Trade: Nil Customs Duty Boosts Free Trade Under FTA; Assumptions Shouldn't Hinder Exemptions.
October 10, 2022 Case Laws Customs AT

Refund Approved for Late Fees Due to Indian Customs EDI Error Preventing Bill Uploads; No Revenue Contest.
October 10, 2022 Case Laws Service Tax AT

Hotel Accommodation Qualifies as Eligible Input Service u/r 2(l) for CENVAT Credit Claim.
October 10, 2022 Case Laws Central Excise AT

New Legislation: No CENVAT Credit for Clean Energy Cess; Separate Accounts Required with Parliamentary Approval for Use.
October 8, 2022 Case Laws Income Tax AT

Trust Challenges Denial of Exemption u/s 11; Claims Compliance with Separate Books of Accounts Requirement.
October 8, 2022 Case Laws Income Tax AT

Case Challenges Transfer Pricing Adjustments for AMP Expenses; Revenue Failed to Prove Arm's Length Price Mechanism or Agreement.
October 8, 2022 Case Laws Customs HC

Court Rules No Extra Permits Needed for Importing Composite Firearm Parts Due to Lack of Policy Restrictions.
October 8, 2022 Case Laws Customs HC

High Court Orders Issuance of Export Discharge Certificate and Refund After System Error and Unexplained PRC Denial.
October 8, 2022 Case Laws Customs HC

High Court Orders Reconsideration of GSTIN Amendment in 13 Bills of Entry u/s 149 for Correction.
October 8, 2022 Case Laws Customs AT

Alloy Steel Forging Rings Misclassified Under CTH 73261990; Correctly Classified Under Tariff Item 7326, Ruling Confirms.
October 8, 2022 Case Laws Central Excise AT

Area-Based Exemption: Eligible Units Can Modify Equipment, Produce New Products Post Cut-Off Date in 10-Year Period.
October 8, 2022 Case Laws Indian Laws HC

Accused Not Required to Testify in Cheque Dishonor Cases, But Must Present Strong Evidence to Rebut Presumption u/s 139.
October 8, 2022 Case Laws Income Tax AT

Tax Deduction at Source: Rent Falls u/s 194I, Common Area Maintenance u/s 194C.
October 8, 2022 Case Laws Income Tax AT

TDS Credit Denied by AO Due to Unreported Income; Case Sent Back for Detailed Examination.
October 8, 2022 Case Laws Income Tax AT

Income Tax Act Section 69: Cash deposits peak credit treated separately from investments; re-deposited cash not for asset purchase.
October 8, 2022 Case Laws Income Tax AT

Court Rejects Income Addition Due to Lack of Witnesses for Alleged Cash Payments; Mere Statements Insufficient Evidence.
October 7, 2022 Case Laws GST HC

Petitioner disputes assessment order; court cites Article 226 limits on factual disputes, suggests appeal under CGST Act Section 107.
October 7, 2022 Case Laws Income Tax HC

Writ Petition Not Allowed During Interim Stage of Reassessment u/s 147, Says High Court.
October 7, 2022 Case Laws Income Tax AT

Assessee Wins Deduction Claim u/s 80IC for Independent Unit; AO Directed to Approve Without Objection.
October 7, 2022 Case Laws Income Tax AT

CIT(A) Reviews and Corrects Section 54 Exemption Claim, Removing Additional Charges Imposed by Assessing Officer.
October 7, 2022 Case Laws Income Tax AT

Income Tax Act: Dispute Over Unexplained Cash Credits in Share Transactions and Rejected DCF Valuation.
October 7, 2022 Case Laws Income Tax AT

Section 112: Tax on Long-Term Capital Gains from Depreciable Assets Remains 20% Despite Short-Term Classification u/s 50.
October 7, 2022 Case Laws Income Tax AT

Amounts from members to Surety Guarantee Fund seen as capital receipts, exempt from tax under current rules.
October 7, 2022 Case Laws Customs HC

Interest and Penalties Not Applicable Without Duty Determination Under Customs Act Section 28(2) for Mis-declared Goods.
October 7, 2022 Case Laws Insolvency and Bankruptcy AT

Appellants Ordered to Pay for Fraudulent Trading; Transactions Deemed Undervalued and Intended to Siphon Funds.
October 7, 2022 Case Laws Service Tax AT

Debate on 'Security Agency' Definition in Finance Act 1994: Impact on Service Tax for Construction Projects.
October 7, 2022 Case Laws Service Tax AT

CENVAT Credit Allowed for Tour Operator Services Used in Employee Skill Enhancement for Manufacturing Activities.
October 7, 2022 Case Laws Central Excise AT

Appellant entitled to refund of unutilized Cenvat credit under GST; file claim u/s 11B with Section 142(5).
October 6, 2022 Case Laws GST HC

High Court Fines GST Officer Rs. 10,000 for Issuing Erroneous Orders, Highlighting Burden on Courts and Public Hardship.
October 6, 2022 Case Laws Income Tax HC

Court Scrutinizes Undisclosed Income from NRI Gifts; Appellant Must Prove Legitimacy to Avoid Extra Tax.
October 6, 2022 Case Laws Income Tax AT

Trustees Misuse Trust Property, Violating Sections 13(1)(c) & 13(1)(d); Assessing Officer to Identify Non-Exempt Income.
October 6, 2022 Case Laws Income Tax AT

Trust's Overseas Spending Approved Without CBDT Nod; CIT(A) Confirms Section 11(1)(c) Exemption Validity Under Income Tax Act.
October 6, 2022 Case Laws Income Tax AT

Revision u/s 263: Non-Deduction of TDS on Freight Payments and Failure to Submit Form 26Q Upheld.
October 6, 2022 Case Laws Income Tax AT

No Penalty Imposed for Section 269SS Violation: Transactions Settled via Account Payee Cheques Deemed Reasonable u/s 273B.
October 6, 2022 Case Laws Income Tax AT

Assessees can appeal AO additions directed by PCIT u/s 263, but not the legality of Section 143(3)/153C orders.
October 6, 2022 Case Laws Income Tax AT

Management Fee Exempt from Indian Withholding Tax under Article 12(4) of India-USA DTAA, No TDS Required per Section 195.
October 6, 2022 Case Laws Income Tax AT

CIT's Section 263 Revision on PE Profit Attribution Deemed Erroneous But Not Harmful to Revenue Interests by High Court.
October 6, 2022 Case Laws Income Tax AT

CIT upholds revision u/s 263 due to AO's inadequate investigation of cash deposits in limited scrutiny assessment.
October 6, 2022 Case Laws Customs AT

Goods Confiscated for Missing Re-Export Deadline; Importer Can Pay Redemption Fine; No Errors Found in Penalty Decision.
October 6, 2022 Case Laws Customs AT

Deposits by Other Entities Not Counted in Appellant's Pre-Deposit; Used for Entity's Own Appeals or Liabilities.
October 6, 2022 Case Laws Insolvency and Bankruptcy Tri

Section 14 Moratorium Doesn't Protect Corporate Debtors' Unlawful Property Possession Under Insolvency and Bankruptcy Code.
October 6, 2022 Case Laws Service Tax AT

Refund Claim Delay Excused Due to Quarterly Filing Confusion, Timely Submission Recognized for Service Tax Refund.
October 6, 2022 Case Laws Indian Laws HC

Court Rules: Cheque's Nature Not Examined u/s 143-A; Focus on Legal Liability Discharge Only.

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