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Highlights / Annotations / Catch Notes For November of 2022

Home Highlights November November 2022 Year 2022

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Showing 151 to 200 of 565 Records

1 2 345 6 7 8........ 12

November 22, 2022 Case Laws Income Tax HC

TP Adjustment - adjustment on account of AMP expenditure - We are unable to accept the said contention of the learned counsel for the Revenue that since the Assessee......
November 22, 2022 Case Laws Income Tax HC

Reopening of assessment u/s 147 - reason to believe at the stage of re-opening - there has been application of mind while granting the approval under Section 151 of the.....
November 22, 2022 Case Laws Income Tax AT

Understatement of income on account of sale of energy - change in method of accounting of sales realization - if action of Ld. A.O and the Ld. CIT(A) in adding on......
November 22, 2022 Case Laws Income Tax AT

Revision u/s 263 - Since the two properties referred by Ld. PCIT belonged to the partnership firm, the profit on sale of those properties cannot be assessed in the hands....
November 22, 2022 Case Laws Income Tax AT

Unexplained money u/s 69A - Reliance on dumb document found from the premise of third party - CIT(A) has rightly observed that the assessee cannot claim the seized......
November 22, 2022 Case Laws Income Tax AT

Deduction u/s. 80IE - Claim denied as the return of income filed by the assessee was belated - Since the assessee has filed belated return, the claim of deduction under.....
November 22, 2022 Case Laws Income Tax AT

Rectification of mistake u/s 254 - the aspect of ownership of the property in joint names which was the subject matter for making the addition as per the stamp valuation....
November 22, 2022 Case Laws Income Tax AT

Addition u/s.68 - unexplained gifts received - When the provisions of Section 68 of the Act per se could not be made applicable, as no receipt of money was available......
November 22, 2022 Case Laws Income Tax AT

TDS u/s 194A - Addition u/s 40(a(ia) - TDS on factoring charges - In the nature of interest or not - The transaction entered into by the assessee is with M/s SBI Global.....
November 22, 2022 Case Laws Income Tax AT

Addition u/s. 28(iv) - waiver of loan - value of benefit arising from business of the assessee - the assessee has received loan from certain parties for the purpose of......
November 22, 2022 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - income declared duty survey - voluntary delcaration or not - it is not a case wherein a disclosure was voluntarily made, indeed the assessee......
November 22, 2022 Case Laws Income Tax AT

Nature of expenses - Disallowance of software expenditure by treating it as capital in nature - The assessee renders software development services and therefore the use.....
November 22, 2022 Case Laws Customs AT

Classification of imported gold coins - restricted / prohibited goods - gold coins are such articles of gold which are in the form of coin, but being the coins of non......
November 22, 2022 Case Laws Insolvency and Bankruptcy AT

CIRP - Appointment of RP on suggestion of Creditor instead of nomination of RP by the Board - There are no substance in the submissions of Learned Counsel for the......
November 22, 2022 Case Laws Insolvency and Bankruptcy AT

Institution of prosecution against the ex-directors of the Corporate Debtor u/s of IBC, 2016 - suspended board - allegation of non-cooperation - There is also no finding....
November 22, 2022 Case Laws Insolvency and Bankruptcy AT

Approval of the Resolution Plan - discriminatory plan - Farmers were given 100% of the dues whereas the Appellant has given only 1% of the dues - there is no embargo for....
November 22, 2022 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - Decree Holder - Financial Creditor - the debt in this case arising out of a decree, is a Financial Debt. - Section 3(11) of the Code defines debt as....
November 22, 2022 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - financial debt - interest of three quarters which accrued and became payable as a debt - the application filed under Section 7 of the Code could be.....
November 22, 2022 Case Laws Insolvency and Bankruptcy AT

Admission of claims by Liquidator - Respondent Nos. 2 to 6 are not getting any double benefit on the other hand they are loosing part of the claim even after admission......
November 22, 2022 Case Laws Insolvency and Bankruptcy AT

Seeking withdrawal of application u/s 12A of IBC - Commercial wisdom of COC - Appellant who was representing the Corporate Debtor and has submitted the Settlement......
November 22, 2022 Case Laws Service Tax AT

Extended period of limitation - scope of SCN - the appellant was to provide competent operating staff to operate the JCB. Further, the JCB was to be operated as per the.....
November 22, 2022 Case Laws Service Tax AT

Extended period of limitation - As regards the remaining amount, the appellant had submitted that since the appellant is a big concern and receiving so many different......
November 22, 2022 Case Laws Service Tax AT

Valuation of services - Authorized Service Station - inclusion of price of spare parts and lubricants where during the provision of Authorized Service Station Services,.....
November 22, 2022 Case Laws Service Tax AT

Levy of service tax - declared service or not - to refrain from an act or tolerate an act - The element of service being provided was never a fact of the present case.......
November 22, 2022 Case Laws Central Excise AT

Levy of penalty u/r 26 of Central Excise Rules, 2002 - fraudulent passing of cenvat Credit - it is clearly established that the appellant has facilitated by only issuing....
November 22, 2022 Case Laws Central Excise AT

Levy of penalty - The intimation was sent vide letter dated 31.12.2015 i.e. even prior the clearance of the goods. The question of evasion of duty does not at all arises....
November 22, 2022 Case Laws Indian Laws SC

Principles of res judicata - Whether the G.P.A. holder (also an advocate) of the plaintiff can be permitted to act like a counsel and cross-examine the witnesses? -......
November 21, 2022 Case Laws Income Tax AT

Exemption u/s.11 - Denial of exemption audit report in form 10B was not furnished along with the return of income - audit report was filed by the assessee before the......
November 21, 2022 Case Laws Income Tax AT

Nature of receipt - Agriculture income - sale of tea bushes and receipt received on account of sale of trees as business income of the assessee - the action of the lower....
November 21, 2022 Case Laws Income Tax AT

Disallowance of loss on sale of shares being stock in trade - The transaction in question, since was not related to the business activity of the assessee, therefore, the....
November 21, 2022 Case Laws Income Tax AT

Fresh registration of trust u/s 12A(1) w.e.f. 1.4.2021 and u/s 80G - Power of CIT(E) to impose conditions - CIT(E) did not enjoy the power to prescribe/impose any......
November 21, 2022 Case Laws GST HC

Distribution and eligibility of Input Service Distributor (ISD) credit of Service Tax under Section 140 of the CGST Act 2017 - Petitioner, through its respective......
November 21, 2022 Case Laws Income Tax AT

Penalty u/s 271AAA - declaration of undisclosed income - voluntary or not - CIT(A) confirmed the levy of penalty - income was declared in the ITR post search but not u/s....
November 21, 2022 Case Laws Income Tax AT

Revision u/s 263 by CIT - As against the interest income as per Form 26AS, the assessee has accounted for the same at less in the P&L account and there is under......
November 21, 2022 Case Laws Income Tax AT

Validity of reopening of assessment u/s 147 - Reason to believe - AO had sufficient material to form a prima facie belief that the assessee has engaged in creating bogus....
November 21, 2022 Case Laws Income Tax AT

Estimation of income from the business of plying of buses - The deposit of the specified bank notes is about 5% of the total turnover of the assessee. When the AO......
November 21, 2022 Case Laws Income Tax AT

Reopening of assessment u/s 147 - Reason to believe - Addition u/s.68 - unsecured loans obtained - the nexus between the alleged material, i.e. the investigation report.....
November 21, 2022 Case Laws Customs HC

Detention of detenue - COFEPOSA - smuggling activity - Delay in passing the order of detention - the delay in the execution of the detention order is satisfactorily......
November 21, 2022 Case Laws Customs AT

Revocation of Customs Broker License - there is not even an assertion by the Revenue that on the day the Shipping Bills were filed the exporters did not exist at the......
November 21, 2022 Case Laws Companies Law HC

Initiation of multiple proceedings by ROC under section 206(4) of The Companies Act, 2013 - the provisions for inspection, inquiry and investigation are distinct from......
November 21, 2022 Case Laws Insolvency and Bankruptcy Tri

Initiation of CIRP for realisation of interest due - The interest clause in the invoices cannot be treated as an agreement between the parties for claiming interest and.....
November 21, 2022 Case Laws Money Laundering DSC

Money Laundering - generation of proceeds of crime - predicate offence - Simply labeling pure civil disputes with “moneylaundering” or “an Economic Offence” itself......
November 21, 2022 Case Laws Indian Laws SC

Validity of e-auction sale - property sold by Bank against recovery of default loan - HC set aside the auction - The finding returned by the Tribunal was well reasoned......
November 19, 2022 Case Laws GST HC

Cancellation of the registration of the petitioner - principles of natural justice followed or not - While the show cause notice says that “in case” the petitioner has......
November 19, 2022 Case Laws GST AAAR

Levy of GST - agricultural produce - seeds received, processed, packed and returned by the Applicant, as job worker - Had the activities of the applicant are only......
November 19, 2022 Case Laws GST AAR

Valuation - inclusion of cost of the diesel incurred for running DG Set in the Course of Providing DG Rental Service - the consideration for reimbursement of expenses,......
November 19, 2022 Case Laws Income Tax AT

Exemption from tax - disability pension - Defence Forces Personnel / Indian Air Force - assessee had taken pre-mature retirement at his own request, before disability -.....
November 19, 2022 Case Laws Income Tax SC

Deduction u/s 80-IB - as per assessee different sizes of polyurethane foam are used as automobile seats and therefore the end product can be said to be the automobile......
November 19, 2022 Case Laws Income Tax HC

Validity of the order 278(2) - compounding of offence u/s 279(2) - Income Tax Authorities have the power to compound the offence either before or after the institution......
November 19, 2022 Case Laws Income Tax HC

Audit Objections – relevance in making re-assessments - The function of the audit is essentially executive in nature, while the function of the assessing officer and his....

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