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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 HC

High Court Orders Reconsideration of Input Tax Credit Refund Denied Due to Misinterpretation of 2018 GST Notification and Circular.
November 30, 2022 Case Laws Income Tax SC

Supreme Court: High Court Mistakenly Focused on Second Notice Reasons for Reopening 2008-09 Assessment u/s 147.
November 30, 2022 Case Laws Income Tax HC

Court Criticizes Tax Authorities for Ignoring Key Principles in Demand Stay Cases: Prima Facie, Convenience, and Irreparable Injury.
November 30, 2022 Case Laws Income Tax HC

DTVSV Act 2020: Each appeal, writ petition, or SLP is a separate dispute; assessee can choose appeals to settle.
November 30, 2022 Case Laws Income Tax HC

Court Upholds Disallowance u/s 14A of Income Tax Act; AO's Dissatisfaction Record Found Valid.
November 30, 2022 Case Laws Income Tax AT

CIT Cannot Direct AO to Initiate Penalties u/s 271(1); AO's Independent Satisfaction Required in Proceedings.
November 30, 2022 Case Laws Income Tax AT

Assessment Reopening Challenged: Audit Objection and Change of Opinion u/s 147 Lacked Independent Evaluation by Officer.
November 30, 2022 Case Laws Income Tax AT

Developer's Write-Off of Deposits for Land Rights Surrender Approved Due to Business Necessity and Commercial Reasons.
November 30, 2022 Case Laws Income Tax AT

Section 43CA Inapplicable: No Transfer in Void Agricultural Land Transaction; Cancellation Deed Lacks Sale or Transfer.
November 30, 2022 Case Laws Income Tax AT

Section 263 Revision: Incomplete Inquiry Leads to Sustained Proceedings on Agricultural Income Exemption Claim u/s 10(1.
November 30, 2022 Case Laws Customs AT

Citibank's Penalty Under Customs Act Section 112 Overturned; Unrelated to Import Process and Issued 15 Years Post-SCN.
November 30, 2022 Case Laws Companies Law AT

NCLT: Lack of Funds Alone Doesn't Deny Restoration Request if Company Proves Operational Status u/s 252(3.
November 30, 2022 Case Laws Insolvency and Bankruptcy HC

NCLT urged to address jurisdictional issue in Interlocutory Application before proceeding with other matters. Significant time invested.
November 30, 2022 Case Laws Insolvency and Bankruptcy AT

Appellant Seeks 90-Day Payment Extension Citing Bona Fide Reason; Lacks Automatic Entitlement to Extension.
November 30, 2022 Case Laws Money Laundering HC

Quashing FIR Nullifies Scheduled Offence; Money Laundering Proceedings Can't Continue Without It Under PMLA 2002.
November 30, 2022 Case Laws Service Tax AT

Joint Venture Roles Clarified: Appellant Not Classified as Service Provider in Business Support Services Context.
November 30, 2022 Case Laws Central Excise AT

Reclaiming or re-refining waste oil is not "manufacture" u/s 2(f) of the Central Excise Act, 1944.
November 30, 2022 Case Laws VAT and Sales Tax HC

West Bengal must refund excess Central Sales Tax collected, per Union of India circular dated November 1, 2018.
November 30, 2022 Case Laws VAT and Sales Tax HC

Court Rules Tax Arrears Must Be Collected from Company, Not Ex-Directors, If Company Isn't Wound Up.
November 30, 2022 Case Laws VAT and Sales Tax HC

VAT and Sales Tax re-assessment notice period extended from 5 to 6 years; valid for expired cases too.
November 30, 2022 Case Laws VAT and Sales Tax HC

Court Rules Amalgamation Not Equivalent to Winding Up for Tax Arrears Recovery from Directors Under Companies Act.
November 29, 2022 Circulars GST

Guidance on Processing IGST Refunds Withheld u/r 96(4)(c) and Transmitted per Rule 96(5A) CGST Rules 2017.
November 29, 2022 Case Laws GST HC

High Court Quashes Show Cause Notice Under GST Act Over CENVAT Credit Dispute, Preventing Confusion in Tax Proceedings.
November 29, 2022 Case Laws GST AAR

ITC not allowed on canteen charges under CGST Act per Section 17(5)(b)(i) and 17(5)(b)(iii); clauses are independent.
November 29, 2022 Case Laws Income Tax HC

Court Sends Tax Stay Case for Review Due to Missing Factors: Prima Facie Case, Financial Stringency, Balance of Convenience.
November 29, 2022 Case Laws Income Tax HC

Court Rules No 'Transfer' u/s 2(47)(v) of Income Tax Act; No Capital Gain for Tax Purposes.
November 29, 2022 Case Laws Income Tax AT

Revenue Authorities Limited to Initial Issues in Scrutiny Assessments Unless Exceptional Circumstances Arise.
November 29, 2022 Case Laws Income Tax AT

Charitable societies motivated by religious beliefs qualify for tax exemption u/s 11 of the Income Tax Act.
November 29, 2022 Case Laws Income Tax AT

Tax Authority's Decision u/s 154 Challenged; Assessee's Arguments Dismissed Due to Time Limit Expiry.
November 29, 2022 Case Laws Income Tax AT

Unexplained Cash Deposit Explained as Bank Withdrawals: No Justification for Income Addition, Rules Commissioner of Income Tax (Appeals).
November 29, 2022 Case Laws Income Tax AT

Section 263 Revision: Unverified Transactions Must Be Uniformly Classified as Genuine or Bogus, Not Selectively Evaluated.
November 29, 2022 Case Laws Income Tax AT

Assessee's Rental Income Distributed Among Co-Owners; Denial of Section 57 Deduction Prevents Double Taxation.
November 29, 2022 Case Laws Customs AT

Invoice Declared Value Rejected for Lacking Transaction Elements; Goods Confiscation Upheld Due to Incomplete Documentation.
November 29, 2022 Case Laws Customs AT

Section 112(a) of Customs Act: Evidence Needed for Abetment Charges Against Officers; Duty Dereliction Handled by CCS Rules.
November 29, 2022 Case Laws Insolvency and Bankruptcy AT

Promoters Ordered to Assist Liquidator and Forensic Auditors in Reviewing Pre-Insolvency Transactions Beyond Two Years from ICD.
November 29, 2022 Case Laws FEMA HC

Appointment of Adjudicating Authority Required for FERA Offences u/s 49(3) of FEMA; Proper Authorization Essential.
November 29, 2022 Case Laws Money Laundering HC

High Court Grants Bail in Money Laundering Case; Applicant Not Arrested During Investigation or After Charge Sheet Filed.
November 29, 2022 Case Laws Money Laundering HC

Court Discusses Returning Unrelied Documents Seized in Money Laundering Case Pre-Charge; Petitioners Can Request Document List.
November 29, 2022 Case Laws Service Tax HC

High Court Overturns Tax Determination; Department's SCN Reliance Contradicts Previous CESTAT Acceptance of Lower Amount.
November 29, 2022 Case Laws Service Tax AT

Section 70 Late Fee Penalties Not Applicable: Appellants Exempt from Service Tax Under Mutuality Principle.
November 29, 2022 Case Laws Service Tax AT

Refund Entitlement: Claim Service Tax Refund Within One Year of Invoice Date for Payments Made by June 27, 2017.
November 29, 2022 Case Laws Central Excise AT

Valuation Dispute Over Packaged Water Sold to Institutions; Duty Shortfall Alleged as MRP Compliance Questioned Under 1977 Rules.
November 29, 2022 Case Laws VAT and Sales Tax HC

Court Rules Pipes in Drip Irrigation Systems Retain Classification; Impacts VAT and Sales Tax Application.
November 28, 2022 Case Laws GST HC

Dispute Over GST Reimbursement: Are Services Under GTA or Mining Support? Potential 18% GST Rate Impact on Claims.
November 28, 2022 Case Laws Income Tax HC

High Court Upholds Section 194N: Informational Circulars on Tax Deduction for Cash Withdrawals by Agricultural Co-ops Valid.
November 28, 2022 Case Laws Income Tax HC

Court Deems Assessment Order Based on Retracted Statements and Seized Materials as Perverse After Police Complaint Triggered Statement.
November 28, 2022 Case Laws Income Tax AT

Section 12A Registration Benefits Apply to Pending Prior Years; Denial of Section 11 Exemption Unjustified.
November 28, 2022 Case Laws Income Tax AT

Court Confirms Income Additions After Taxpayer Fails to Clarify Unexplained Cash Deposits and Spousal Gift Validity.
November 28, 2022 Case Laws Income Tax AT

Court Orders AO to Segregate and Disallow Expenses Related to Rental Income from Shared Expenses Pool.
November 28, 2022 Case Laws Income Tax AT

Taxpayer Misses Concessional 22% Rate Due to Late Form 10-IC Filing; Appeal Dismissed, No Error Found by Authority.

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