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Highlights / Annotations / Catch Notes For November of 2022

Home Highlights November November 2022 Year 2022

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Showing 101 to 150 of 565 Records

1 234 5 6 7........ 12

November 25, 2022 Case Laws Customs AT

Non-Levy of antidumping duty (ADD) - injury to domestic industry - Recommendation made by the designated authority - articles exported by the exporters or producers to......
November 25, 2022 Case Laws Service Tax HC

SVLDRS - rectification / modification in the order to reject the application - In any event the details which have been referred to in the remarks column of rectified......
November 25, 2022 Case Laws Service Tax AT

Benefit of abatement - N/N.15/2004- ST - Value of purchased material - Notification No. 15/2004-ST or for that matter 01/2006-ST, does not require proof of purchase of......
November 25, 2022 Case Laws Central Excise HC

CENVAT Credit - capital goods used in the factory (Power Plant of KMCL) meant for another company/assessee (NINL) for manufacture of final products which are different......
November 25, 2022 Case Laws Central Excise AT

Refund of accumulated Credit - transition to GST regime - the appellant is entitled to refund under the provisions of Section 142(3) of CGST Act, which provides that......
November 25, 2022 Case Laws Central Excise AT

Refund claim of excess Central Excise duty paid - Effective date of notification - the Notification were not offered for sale by the Directorate of Publicity and were......
November 24, 2022 Case Laws GST HC

Cancellation of registration of petitioner - petitioner herein is ready to furnish all the necessary information, but, in view of cancellation order, the petitioner is......
November 24, 2022 Case Laws Income Tax AT

Long term capital gain - sale of land - Legal owner of asset/property - CIT(A) and the AO has rightly concluded that when GPA was executed, clearly proves that the......
November 24, 2022 Case Laws Income Tax HC

Application for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming refund - Section 119(2)(b) does not impose any limitation for......
November 24, 2022 Case Laws Income Tax HC

Levy of interest u/s 201(1A) - delayed remittance of TDS deducted - delay in remitting the amounts deducted as TDS arose only on account of the fact that the Officer in.....
November 24, 2022 Case Laws Income Tax AT

Addition u/s 68 - Bogus LTCG - Applying the said doctrine, we have no hesitation to hold that the transaction of purchase and sale of shares of SRK Industries under......
November 24, 2022 Case Laws Income Tax AT

Assessment framed u/s. 153C/263/143(3) - Such satisfaction note along with seized material is passed over to the ld. AO of ‘other person’. Thereafter, the ld.AO of the......
November 24, 2022 Case Laws Income Tax AT

Rectification of mistake u/s 154 - The set off of the impugned loss against the assessee’s other income without reference to s. 43(5) is clearly a mistake apparent from.....
November 24, 2022 Case Laws Income Tax AT

Disallowance with respect to expenditure on ESOP u/s 37 - the expenditure in question is wholly and exclusively for the purpose of the business of the assessee and the......
November 24, 2022 Case Laws Income Tax AT

Addition u/s 68 in respect of jewellery - It is not in dispute that what is received as gift is only jewellery. Hence, what is received is only gift in kind.......
November 24, 2022 Case Laws Income Tax AT

Condonation of Delay of 402 days - We note that the assessee is a District Central Co-op. Bank, managed by highly qualified officers and well trained professionals in......
November 24, 2022 Case Laws Customs HC

Levy of IGST on gods imported under EPCG Scheme - Period between 1.7.2017 to 12.7.2017 - the amendment to Notification No.16/2015-Cus dated 1st April 2015 was......
November 24, 2022 Case Laws Customs HC

100% EOU - Seeking the SHIS (Status Holder Incentive Scrip) - status holder is entitled to a Duty Credit Scrip @ 1% of FOB value of exports - the Respondent cannot take.....
November 24, 2022 Case Laws Companies Law HC

Transfer of shares before liquidation - company in liquidation was ordered to be wound up - The validation of which is sought, have been entered into being fully......
November 24, 2022 Case Laws Insolvency and Bankruptcy AT

CIRP - Related party - Appellant being ‘related party’ cannot be part of the CoC - present is not a case where IRP has reviewed its decision - there is no error in the......
November 24, 2022 Case Laws Insolvency and Bankruptcy AT

Seeking review of the order - adverse remarks against the applicant - Applicant suppressed material facts and misguided the members of CoC to achieve the desired......
November 24, 2022 Case Laws Insolvency and Bankruptcy AT

Valuation of Land - Liquidation proceedings - Issue attained finality - Appellant sought fresh valuation - Appellant has filed this Appeal only to delay the proceedings,....
November 24, 2022 Case Laws Central Excise AT

Retraction of statements relied upon - The departmental investigating agencies as well as the Adjudicating Authorities have not yet started observing compliance of......
November 24, 2022 Case Laws Central Excise AT

Reversal of CENVAT Credit - the appellant have complied with the condition prescribed under Rule 6(3)(ii) read with sub-rule (3A) of Rule 6 of Cenvat Credit Rules,......
November 24, 2022 Case Laws Central Excise AT

CENVAT Credit - inputs used for repair - The adjudicating authority himself observed that the processes undertaken was “incidental and ancillary to the completion of the....
November 24, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - object underlying Section 138 of the Act is to promote and inculcate faith in the efficacy of banking system and to create an atmosphere of faith......
November 23, 2022 Act Rules Companies Law

The registered valuer can follow either of the valuation standards as specified not the both - (a) internationally accepted valuation standards or (b) valuation......
November 23, 2022 Act Rules Companies Law

Eligibility for registered valuers - "not ineligible" took five years to become "not eligible" - Rule 3(2)(c) of the Companies (Registered Valuers and Valuation) Rules, 2017
November 23, 2022 Case Laws Income Tax HC

Period of limitation for levy of penalty - Penalty proceedings u/s 271D - penalty order, was passed beyond the time period prescribed by Section 275(1)(c) - the same......
November 23, 2022 Case Laws Income Tax HC

Levy of interest u/s 220(2) - Revenue demanded interest on the amount refunded to the Assessee - The demand for interest raised by the AO is contrary to the Circular......
November 23, 2022 Case Laws Income Tax AT

Revision u/s 263 by CIT - we could not made out any evidence of the assessee having explained the issue of 'prior period expenses' before the AO. Therefore, assessment......
November 23, 2022 Case Laws Income Tax AT

Disallowance of expenditure incurred on the acquisition of the land made in cash u/s 40A(3) - the income having been held taxable under the head “income from business or....
November 23, 2022 Case Laws Income Tax AT

Exemption u/s 11 - Scope of amendment to Section 2(15) - dominant object test - the aforesaid activities of the Appellant are directed towards the benefit of investors......
November 23, 2022 Case Laws Income Tax AT

Disallowance of donation paid by the assessee to school - how a school would block the business of the assessee on account of non-payment. If at all, this payment had......
November 23, 2022 Case Laws Income Tax AT

Disallowance of Commission paid to 13 persons for a single land deal - No material has been placed by assessee to controvert the findings of lower authorities - Additions confirmed - AT
November 23, 2022 Case Laws Customs HC

Levy of penalty - import of new/unused jewellery - there is absolutely no misdeclaration between the description and / or value declared in the Bill of Entry and the......
November 23, 2022 Case Laws Customs AT

Custodian of ICD - cost recovery charges of the custom staff - The Commissioner, under the impugned orders, did not revoke the approval of the custodianship nor was the.....
November 23, 2022 Case Laws Customs AT

Confiscation - Smuggling - Gold Bars - town seizure - the burden of proof under Section 123 of the Act is not shifted on the appellant. Revenue has not been able to......
November 23, 2022 Case Laws Insolvency and Bankruptcy AT

Attachment of immovable property - In forensic audit report it appears that it was noticed that fraud was committed by the appellant in getting the property registered......
November 23, 2022 Case Laws Service Tax AT

Classification of Works Contract service -original work - Had the authorities below gone through each and every work order and the annexure mentioning the scope of work.....
November 23, 2022 Case Laws Service Tax AT

Refund of service tax deposited under mistake of law - doctrine of unjust enrichment - it is held that under the facts and circumstances as the appellant have deposited.....
November 23, 2022 Case Laws Central Excise AT

Extended period of limitation - there is no failure and/or willful suppression of any fact of the transaction by the Appellant, having entered and recorded the......
November 23, 2022 Case Laws Central Excise AT

Reversal of CENVAT Credit - provision for slow/non-moving inventory made - Admittedly, revenue have not been able to identify the details of inventory or asset, for......
November 23, 2022 Case Laws Central Excise AT

Levy of Equivalent penalty u/s 11AC - In the case where the appellant has paid the entire amount of duty due along with the interest thereon, the central excise officer.....
November 23, 2022 Case Laws VAT and Sales Tax SC

Classification of goods - emulsified bitumen - Rate of tax - 12.5% or 4% - Assessee is held liable to a levy 4 per cent tax in terms of the Entry 16, Schedule 2, Part II....
November 23, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - It is held that the witnesses examined by one party cannot be allowed to be examined on behalf of the opposite party at its instance. Learned......
November 22, 2022 Case Laws Income Tax AT

Revision u/s 263 by CIT - Value Added Tax paid by assessee and claimed as deduction u/s.37 r.w.s. 43B or u/s 40(a)(iib) - scope of amended provisions of section......
November 22, 2022 Case Laws Income Tax AT

Allowable business expenses - commission paid by assessee to his daughter-in-law - in the absence of any evidence to the effect of actual rendering of services and work.....
November 22, 2022 Case Laws Income Tax AT

Restoration of deemed withdrawal of appeal - Declaration filed by the assessee u/s. 4(1) of the Direct Tax Vivad Se Vishwas Act, 2020 found as false - the Revenue cannot....
November 22, 2022 Case Laws Income Tax HC

Corporate Social Responsibility (CSR) expenses - Allowable business expenses u/s 37 - it is clearly seen that there is an obligation on the respondent/assessee to fulfil....

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