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Highlights / Annotations / Catch Notes For November of 2022

Home Highlights November November 2022 Year 2022

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Showing 1 to 50 of 565 Records

12 3 4 5........ 12

November 30, 2022 Case Laws GST

Refund of input tax credit - accumulated credit due to inverted rate of GST - stipulation of lapsing of credit and cut-off date for refund - the Notification dated 26.07....
November 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - validity of second show cause notice - The subsequent issuance of the notice cannot be said to be dropping the earlier show cause......
November 30, 2022 Case Laws Income Tax

Stay of demand - Recovery of demand - In the present cases, the impugned orders are non-reasoned orders. Neither the AO nor the Commissioner of Income Tax have either......
November 30, 2022 Case Laws Income Tax

Scope of the DTVSV scheme - As under the DTVSV Act, 2020 each appeal, writ petition or SLP is treated as a separate dispute which is evident from Section 2(1)(j) read......
November 30, 2022 Case Laws Income Tax

Disallowance u/s 14A - necessity of recording satisfaction - Dissatisfaction of the AO is expressly recorded in the assessment order. The said dissatisfaction has been......
November 30, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - mistake of non-initiation or incorrect initiation of penalty - the inherent indication u/s 271(1) makes it clear that the Pr. CIT / CIT does......
November 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Reopening based on audit objection and also change of opinion - the reasons recorded in the present case are verbatim what the audit......
November 30, 2022 Case Laws Income Tax

Bad Debts - Addition on account of deposits written off on surrender of land development rights - Once the developer was sure that it is not possible to receive back any....
November 30, 2022 Case Laws Income Tax

Addition u/s 43CA - assessee-company inadvertently entered into a transaction of purchase of agricultural land, which was void ab-initio - assessee being party of......
November 30, 2022 Case Laws Income Tax

Revision u/s 263 - exemption u/s 10(1) - agricultural income - no details are filed by the assessee and the Ld.AO has not verified the exemption claimed by the assessee.....
November 30, 2022 Case Laws Customs

Confirmation of penalty, after 15 years of issue of SCN - purchase of goods from the importer - This being a transaction concerning purchase of an item within India,......
November 30, 2022 Case Laws Companies Law

Restoration of name of the company - It is not in dispute that Learned NCLT has rightly recorded that the company was not generating funds, but only on account of......
November 30, 2022 Case Laws Insolvency and Bankruptcy

Validity of order of NCLT - Not considering the Interlocutory Application raising the issue of jurisdiction - Much time and energy is spent by the NCLT on hearing on the....
November 30, 2022 Case Laws Insolvency and Bankruptcy

Seeking extension of time, for 90 days’ time, with a Bonafide request - to extend the time, to pay the balance purchase consideration - The Appellant / Applicant either.....
November 30, 2022 Case Laws Money Laundering

Money laundering - The quashing of FIR of regular case automatically created a situation that the offences, stated and alleged in the FIR has no existence; thus the......
November 30, 2022 Case Laws Service Tax

Classification of services - Business Support Services or not - Joint venture - co-developer or agent - if strictly go through the above agreement, it is nowhere......
November 30, 2022 Case Laws Central Excise

Manufacture - conversion of waste oil/ sludge into reclaimed fuel oil/re-refining used oil - process of cleaning of waste oil to yield reclaimed fuel oil does not amount....
November 30, 2022 Case Laws VAT and Sales Tax

Refund of the excess Central Sales Tax collected by IOCL and remitted to the State of West Bengal - production of Form “C” declarations - The circular issued by the......
November 30, 2022 Case Laws VAT and Sales Tax

Recovery of arrears of tax from the ex-directors - Since the 2nd respondent-Company is not wound-up, no recourse can be made to recover the dues from the Director, who......
November 30, 2022 Case Laws VAT and Sales Tax

Re-assessment - Time limitation for notices issued - period of limitation enhanced from 5 years to 6 years - Prospective or retrospective amendment - 5 year period......
November 30, 2022 Case Laws VAT and Sales Tax

Recovery of arrears of tax due from a private limited companyfrom the Directors of the company - The stand of the respondent that since the 3rd respondent has been......
November 29, 2022 Circulars GST

Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under......
November 29, 2022 Case Laws GST

Validity of Show Cause notice issued under the GST Act instead to erstwhile Central Excise / Service Tax Laws - Recovery of wrongfully availed CENVAT Credit -......
November 29, 2022 Case Laws GST

Input Tax Credit - Canteen service - The two clauses in Section 17(5)(b)(i) and 17(5)(b)(iii) of the CGST Act, which governs the supply of goods and services, are not......
November 29, 2022 Case Laws Income Tax

Stay of demand - recovery proceedings - pre-condition for grant of stay of recovery - the actual tax to be demanded, ranging from 0% to 100%, would depend upon the......
November 29, 2022 Case Laws Income Tax

Capital gain - 'Transfer' - in the absence of any recital in the aforesaid three documents, much less any recital to the effect that possession of the property in......
November 29, 2022 Case Laws Income Tax

Limited Scrutiny assessment - Revenue Authorities are not allowed to travel beyond the issues involved in limited scrutiny cases, except in exceptional circumstances and....
November 29, 2022 Case Laws Income Tax

Benefit of exemption u/s 11 - society or trust draws its inspiration for certain charitable activities from religious tenents - merely because it bears its activities on....
November 29, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - expiry of time limit prescribed u/s 154(7) - we beyond any iota of doubt are inclined to hold the orders of both the tax authorities......
November 29, 2022 Case Laws Income Tax

Unexplained cash deposit for settling credit card bills - How much cash an assessee keeps cannot be reason for dismissing the explanation regarding payment made in cash.....
November 29, 2022 Case Laws Income Tax

Revision u/s 263 - unverified URD purchases - All these transactions are interconnected and linked with each other. If any of the transaction is doubted then......
November 29, 2022 Case Laws Income Tax

Treatment to rental income - income from other sources - Since the income received by the assessee has been distributed amongst the co-owners of the property and the......
November 29, 2022 Case Laws Customs

Valuation - rejection of declared value - Confiscation of goods - the value declared on the invoice was inclusive of freight and other charges - the value declared do......
November 29, 2022 Case Laws Customs

Penalty u/s 112 (a) of Customs Duty - Penalty on customs officers - Charge of Abatement - Positive evidence to that effect is required to be placed and charge of......
November 29, 2022 Case Laws Insolvency and Bankruptcy

Undervalued Transactions - Preferential Transactions - Fraudulent Transaction - ‘Transactions’ executed or entered into by the ‘Corporate Debtor’, beyond two years from.....
November 29, 2022 Case Laws FEMA

Offences committed under the repealed FERA - Appointment of Adjudicating Authority - For the purpose of Section 49(3) FEMA, there has to be a proper authorization of the....
November 29, 2022 Case Laws Money Laundering

Seeking grant of bail - Money Laundering - The investigating agency as mentioned hereinabove consciously preferred not to arrest the applicant during investigation or......
November 29, 2022 Case Laws Money Laundering

Money Laundering - Return of unrelied upon documents seized during raid - There is no doubt that every accused has a right to fair trial but in the present case the......
November 29, 2022 Case Laws Service Tax

SVLDRS - etermination of tax - The stance taken by the Department in relying upon the SCN for determining the tax dues at Rs. 1.34 Crores is contrary to its stand before....
November 29, 2022 Case Laws Service Tax

Enhancement of late fee/penalty levied u/s 70 of FA - only the persons who are liable to pay service tax, have to file the return on time else they are liable to pay......
November 29, 2022 Case Laws Service Tax

Refund of amount paid erroneously - time limitation - one year from the date of invoices - Appellant is entitled to get refund against all those tax paid erroneously,......
November 29, 2022 Case Laws Central Excise

Valuation of goods - Recovery of short paid duty - packaged drinking water - goods sold to institutional buyers - the goods were not being consumed by ABCTC themselves......
November 29, 2022 Case Laws VAT and Sales Tax

Classification of goods - Drip Irrigation materials and installation of the system for the buyers - Pipe remains a pipe when it is integrated for use along with pumps......
November 28, 2022 Case Laws GST

Seeking reimbursement of GST from the service recipient - GTA service or Support Services relating to mining - taxable @12% or 18% - BPCL have been made for......
November 28, 2022 Case Laws Income Tax

TDS u/s 194N - deduction of tax on cash withdrawal - Agricultural Co-operative Credit Society - The challenge to the impugned Circulars cannot be entertained as the......
November 28, 2022 Case Laws Income Tax

Undisclosed income - on-money - retracted statement - One of the purchasers has stated on oath that a Police complaint was given against him and therefore, he had given.....
November 28, 2022 Case Laws Income Tax

Exemption u/s 11 - benefit of registration granted u/s.12A of the Act from AY 2019-20, would be available for earlier years also that are pending as on the date of grant....
November 28, 2022 Case Laws Income Tax

Unexplained cash deposit and gift received from assessee’s wife - genuineness - Despite giving several opportunities to the Ld. AR, the Ld. AR was adamant to concise the....
November 28, 2022 Case Laws Income Tax

House property income - disallowance of expenses debited on account of earning of such rental income - the issue is restored to the file of the AO with a direction to......
November 28, 2022 Case Laws Income Tax

Levy of income tax - Applying the concessional rate of tax @ 22% u/s 115BAA - assessee did not file Form 10–IC before the due date of filing the return of income - no......

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C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES