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Highlights / Annotations / Catch Notes For November of 2022

Home Highlights November November 2022 Year 2022

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Showing 251 to 300 of 565 Records

1 ....2 3 4 567 8 9 10........ 12

November 17, 2022 Case Laws Income Tax

Nature of expenditure - interest expenses - revenue or capital expenditure - whether the interest expenditure is required to be added to the cost of work in progress in.....
November 17, 2022 Case Laws Customs

Prosecution proceedings - Import of goods without valid license - import of ball bearings (restricted items) instead of spare parts of Road Rollers - Necessary sanction.....
November 17, 2022 Case Laws Customs

Rate of Customs duty - Effective date of notification - on the date of bill of entry or date of clearance of goods - u/s 46 of the Act, the rate of duty enforced on the.....
November 17, 2022 Case Laws Customs

Valuation of imported goods - polished marble slab - the enhanced value once settled and duty having been paid accordingly without protest, importer is estopped from......
November 17, 2022 Case Laws Companies Law

Winding up of company - Payment of remuneration to the liquidator - The Tribunal mainly considered the provisions of IBBI (Liquidation Process) Regulations, 2016 as......
November 17, 2022 Case Laws Companies Law

Maintainability of appeal - Appeal against the consent order - Oppression and Mismanagement - consent order cannot be assailed in appeal - If the Appellant is of the......
November 17, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial creditors - The ‘Event of Default’ declared by the Respondent IDBI Bank has not been declared in accordance with the Inter-se Agreement......
November 17, 2022 Case Laws Money Laundering

Seeking grant of Regular Bail - Scheduled offence - The petitioner is a practicing advocate, in that circumstance, the liability of the petitioner for further......
November 17, 2022 Case Laws Money Laundering

Seeking grant of Regular bail - Money Laundering - embezzlement of government fund - the petitioner is a senior I.A.S officer of the State of Jharkhand. In the......
November 17, 2022 Case Laws Service Tax

Rejection of Refund claim - export of services - Rule 5 of Cenvat Credit Rules - there cannot be any more debit in the cenvat credit register on or after 01.07.2017 due.....
November 17, 2022 Case Laws Central Excise

CENVAT Credit - valid documents or not - input service distribution - ISD registration is a procedural requirement, therefore, even if there is a lapse of non-obtaining.....
November 17, 2022 Case Laws Indian Laws

Exemption from payment of additional toll under the New Industrial Policy, 2004 and package of incentives for development of industries in Jammu & Kashmir - the......
November 17, 2022 Case Laws Indian Laws

Forfeiture of properties of the first respondent - COFEPOSA - properties and the illegal earnings - The notice proceeds on the footing that once the relationship between....
November 16, 2022 Notifications GST

Central Goods and Services Tax (Third Amendment) Rules, 2022 - Amendments in FORM GSTR-9 - Notification
November 16, 2022 Circulars DGFT

Allocation of quantity 5841 MT (raw/refined) Sugar by EU for export from India under TRQ for the year 2022-23 & allocation of quantity 8606 MTRV raw cane sugar by USA......
November 16, 2022 Circulars GST - States

Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No.......
November 16, 2022 Circulars GST - States

Clarification on refund related issues - refund of unutilized input tax credit in cases where credit is accumulated on account of rate of tax of inputs being higher than....
November 16, 2022 Case Laws GST

Refund claim of un-utilized Input Tax Credit (ITC) - Export - Intermediary Services or not - place of provision of services - A bare perusal of the recitals and relevant....
November 16, 2022 Case Laws GST

Right to file appeal - aggrieved person - Though the adjudication proceeding was initiated and passed against the driver/in-charge of the vehicle in question, the......
November 16, 2022 Case Laws Income Tax

Assessment u/s 153A - incriminating material is found during search under Section 132 or not? - the issue does not arise for consideration unless it can be demonstrated.....
November 16, 2022 Case Laws Income Tax

Offence u/s 276C(2) r/w 278B - Wilful attempt to evade tax, etc - Conduct of the petitioners itself would indicate that it was a case of delayed payment of tax or......
November 16, 2022 Case Laws Income Tax

Levy of penalty u/s 271B - default u/s 44AB - failure to get accounts get audited - Contradictory stand of the appellant when he contended that due to seizure of books......
November 16, 2022 Case Laws Income Tax

Disallowance of depreciation on lease hold land claimed u/s 32(1)(ii) - “right to mine” and the “surface right” falls within the definition of intangible assets as......
November 16, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - notice u/s 148 issued on non-existent entity as the assessee was dissolved - the name of assessee was struck off from the Registrar of.....
November 16, 2022 Case Laws Income Tax

Expenses as claimed u/s. 57(iii) - old dues not payable shown as Income from other sources - If the advance was taken from a Person who is now expired as per submissions....
November 16, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Bogus LTCG - Penny stock purchases - He merely makes general reference to the investigation report of the Department stating to have contained.....
November 16, 2022 Case Laws Income Tax

Addition u/s 28(iv) - salary paid to expatriates - there cannot be a benefit accruing to the Korean company when the Indian PE of the assessee company does not reimburse....
November 16, 2022 Case Laws Income Tax

Income from house property - excluding of service tax whereas in Form 26AS it is inclusive of service tax - assessee has deducted TDS on rent inclusive of service tax......
November 16, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - estimation of income u/s 44AD - addition made on credit summation made by the assessee - revenue had not come out with clear case of suppression.....
November 16, 2022 Case Laws Income Tax

Unexplained cash deposits during demonetization period u/s 69A - The cash deposited in the bank by the assessee during the demonetization period was out of the cash......
November 16, 2022 Case Laws Customs

Maintainability of appeal before the HC or SC - territorial jurisdiction - the dispute also is with respect to breach of condition of notification which may ultimately......
November 16, 2022 Case Laws Customs

Applicability of Doctrine of Merger - The doctrine of merger would not apply in this case. This is because the Apex Court while permitting leave to withdraw the appeal......
November 16, 2022 Case Laws Customs

Demand of differential duty - classification of imported goods - fire sprinklers - It cannot be concluded from the aforesaid Circular that fire sprinklers are excluded......
November 16, 2022 Case Laws Insolvency and Bankruptcy

Recovery of past dues of Maharashtra State Electricity Distribution Company Limited (MSEDCL) - There is a completely unexplained failure on MSEDCL’s part to lodge its......
November 16, 2022 Case Laws Companies Law

Seeking restoration of name of the Company in the Register of the Companies - shell Company - Section 252(1) of the Companies Act, 2013 - Order of NCLT rejecting the......
November 16, 2022 Case Laws Service Tax

SVLDRS - This scheme is for recovery of duty as also to recover tax and arrears of deficit amount. The scheme has been enacted with an object and purpose to minimize the....
November 16, 2022 Case Laws Service Tax

Classification of services - canteen services with the factory - outdoor catering services - On plain reading of entry 19A in the Notification dated 22.10.2013 it......
November 16, 2022 Case Laws Service Tax

CENVAT Credit availed based on the debit note - A perusal of Annexure-3, which is the so-called debit note, which is placed on record, reveals that it does not contain......
November 16, 2022 Case Laws Central Excise

Levy of Excise Duty - all types of scraps sold by the appellant value of which is reflecting in the balance sheet - It is clear that the appellant have cleared the scrap....
November 16, 2022 Case Laws VAT and Sales Tax

Violation of principles of natural justice - proof of inter-State trade - submission of C-Forms - In a writ proceeding under Article 226 of the Constitution of India,......
November 16, 2022 Case Laws Indian Laws

Illegal gratification/bribe - allegation against the person working in Income Tax Office as Tax Assistant - Tax Assistant had no role in the refund of income tax to the.....
November 16, 2022 Case Laws Indian Laws

Dishonor of Cheque - FIR against the misuse of blank cheques - Undisputedly seven numbers of blank cheques were handed over to the Finance company at the time of......
November 15, 2022 Notifications SEBI

Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Sixth Amendment) Regulations, 2022 - Notification
November 15, 2022 Case Laws Income Tax

Taxation of redemption amount of the policy prematurely surrendered - Case of the department that the petitioner had received the surrender value of policy upon its......
November 15, 2022 Case Laws Income Tax

Levy of interest invoking Section 220(2) - The appellants and the company are two separate and distinct assessees. Further, the amount was demanded based on search......
November 15, 2022 Case Laws Customs

Levy of penalty on CHA u/s 112(a) and 114A of the Customs Act - If the proceedings against the importer has thus come to an end, it will be discriminatory and unfair to.....
November 15, 2022 Case Laws Customs

Request for denotification of alloted land in the midst of the SEZ - despite the land was allotted to the petitioner and even after lapse of 12 years, the petitioner had....
November 15, 2022 Case Laws Customs

Smuggling - Gold/studded jewellery - baggage rules - In the absence of recourse to section 123 of Customs Act, 1962, the linkage of the several inferences and......
November 15, 2022 Case Laws Service Tax

Extended period of limitation - suppression of facts or not - it is not only the larger bench decision which settled the law law but there were contrary circulars of the....
November 15, 2022 Case Laws GST

Condonation of delay of a period of 3 and ½ years in filing present petition - appellant contend that the limitation would start to run only after a notification is......

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H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

A: Director Identification Number