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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 AT

Interest Expenses as Revenue or Capital: Deductibility u/s 36(1)(iii) of Income Tax Act for Stock in Trade Projects.
November 17, 2022 Case Laws Customs HC

Prosecution for Importing Restricted Ball Bearings Without License Hinges on Collector of Customs' Sanction Requirement.
November 17, 2022 Case Laws Customs HC

Customs Duty Rate Locked at Time of Bill Entry, Not Subject to Change During Reassessment or Clearance.
November 17, 2022 Case Laws Customs AT

Importer Cannot Challenge Polished Marble Slabs' Valuation After Paying Duty Without Protest; Enhanced Value Accepted.
November 17, 2022 Case Laws Companies Law AT

Tribunal Revisits Liquidator Fees, Overlooks 2020 Winding Up Rules; Case Restored for Further Review.
November 17, 2022 Case Laws Companies Law AT

Consent Order Appeal Not Maintainable for Oppression Claims; Address Counsel Errors with NCLT, Not Appellate Tribunal.
November 17, 2022 Case Laws Insolvency and Bankruptcy AT

IDBI Bank's 'Event of Default' Invalidated, Challenging CIRP Initiation by Financial Creditors Under Inconsistent Agreements.
November 17, 2022 Case Laws Money Laundering HC

High Court Grants Bail to Advocate in Money Laundering Case; No Flight Risk or Evidence Tampering Concerns Found.
November 17, 2022 Case Laws Money Laundering HC

High Court Denies Bail to Jharkhand IAS Officer in Money Laundering Case Due to Evidence Tampering Concerns.
November 17, 2022 Case Laws Service Tax AT

Refund for Export of Services u/r 5 Approved; GST Regime Prohibits Further Cenvat Debits, Interest Due.
November 17, 2022 Case Laws Central Excise AT

CENVAT Credit Valid Despite ISD Registration Lapse; Documentation Key for Input Service Distribution.
November 17, 2022 Case Laws Indian Laws HC

Court Denies Exemption from Additional Tolls Under New Industrial Policy, 2004 for Jammu & Kashmir Industrial Expansion.
November 17, 2022 Case Laws Indian Laws HC

Court Questions Automatic Forfeiture of Property Under COFEPOSA Without Proven Link to Illegal Earnings.
November 16, 2022 Notifications GST

Amendments to FORM GSTR-9: Streamlining Annual GST Return Filing for Better Compliance under Central Goods and Services Tax Rules.
November 16, 2022 Circulars DGFT

EU and US Allocate Sugar Export Quotas to India for 2022-23 Under Tariff Rate Quota Scheme.
November 16, 2022 Circulars GST - States

Supreme Court Directives Guide Verification of Transitional Credit Claims Under West Bengal GST Framework.
November 16, 2022 Circulars GST - States

Clarification on GST refunds for unutilized input tax credit due to inverted duty structure, guiding businesses on compliance.
November 16, 2022 Case Laws GST HC

Court Rules Petitioner Not an "Intermediary" Under IGST Act Section 2(13), Eligible for ITC Refund on Export Services.
November 16, 2022 Case Laws GST HC

Consignee's Right to Appeal: Aggrieved Party Can Challenge Adjudication Order Despite Not Being Directly Involved Initially.
November 16, 2022 Case Laws Income Tax HC

Incriminating Material Key for Section 153A Assessments; Must Be Revealed in Statements Recorded u/s 132(4.
November 16, 2022 Case Laws Income Tax HC

Court Rules No Willful Tax Evasion by Petitioners; Legal Proceedings Considered Abuse of Judicial Process u/ss 276C(2) & 278B.
November 16, 2022 Case Laws Income Tax HC

High Court Confirms Penalty u/s 271B for Failure to Audit Accounts; Delay Excuse Rejected.
November 16, 2022 Case Laws Income Tax AT

Depreciation on Leasehold Land for "Right to Mine" and "Surface Right" Classified as Intangible Assets u/s 32(1)(ii).
November 16, 2022 Case Laws Income Tax AT

Reassessment Void: Notice Issued to Dissolved Entity u/s 148, Order Declared Void Ab Initio.
November 16, 2022 Case Laws Income Tax AT

Claimed Expenses u/s 57(iii) Disallowed; Additions Confirmed Due to Lack of Repayment Efforts to Deceased's Heirs.
November 16, 2022 Case Laws Income Tax AT

CIT's Section 263 revision on alleged bogus LTCG from penny stocks overturned; assessee proves genuine VIL share transactions.
November 16, 2022 Case Laws Income Tax AT

Section 28(iv) Ruling: No Benefit to Korean Company from Non-Reimbursed Salaries Paid by Indian PE, Disallowance Deleted.
November 16, 2022 Case Laws Income Tax AT

Service tax should be excluded from house property income, not included in Form 26AS; discrepancy resolved. Addition unsustainable.
November 16, 2022 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Overturned: Revenue Fails to Prove Turnover Suppression, Penalty Deemed Unsustainable.
November 16, 2022 Case Laws Income Tax AT

Taxpayer's Cash Deposits During Demonetization Justified by Sales Records; AO's Assumptions Overturned by CIT(A).
November 16, 2022 Case Laws Customs SC

Supreme Court overturns High Court decision on customs appeal maintainability; clarifies it's not a valuation dispute.
November 16, 2022 Case Laws Customs HC

Doctrine of Merger Doesn't Apply: Apex Court Allows Appeal Withdrawal Without Merits Order, Not Affirming CESTAT's Decision.
November 16, 2022 Case Laws Customs AT

Debate on Duty Classification: Are Fire Sprinklers Excluded from Sprinkler Category per Circular's Semi-Colon Distinction?
November 16, 2022 Case Laws Insolvency and Bankruptcy HC

MSEDCL loses right to claim past dues as Supreme Court precedent on resolution process claims prevails.
November 16, 2022 Case Laws Companies Law AT

NCLT Upholds Rejection of Application to Restore Shell Company Name to Register u/s 252(1) Companies Act 2013.
November 16, 2022 Case Laws Service Tax HC

SVLDRS Scheme Encourages Settlement of Tax Disputes and Realization of Arrears, Aiming to Minimize Tax Litigation.
November 16, 2022 Case Laws Service Tax AT

Factory Canteen Services Exempt from Service Tax Under Entry 19A, No Restriction on Operator Specified.
November 16, 2022 Case Laws Service Tax AT

CENVAT Credit Denied: Debit Note Lacks Required Service Details u/r 9(2) Proviso.
November 16, 2022 Case Laws Central Excise AT

Scrap Sold by Appellant Not Subject to Excise Duty as It's Unrelated to Manufacturing or Cenvatable Inputs.
November 16, 2022 Case Laws VAT and Sales Tax HC

Natural Justice Violation in VAT Cases: Article 226 Writs Limited by Statutory Remedies and C-Form Proofs in Inter-State Trade.
November 16, 2022 Case Laws Indian Laws HC

High Court Overturns Conviction of Tax Assistant Accused of Bribery; No Involvement in Refund Approvals Found.
November 16, 2022 Case Laws Indian Laws HC

Court Orders Investigation into Misuse of Cheques After Loan Drawer Passes Away; High Court Dismisses Petition.
November 15, 2022 Notifications SEBI

SEBI's Sixth Amendment Enhances Transparency, Mandates Timely Disclosures for Listed Entities to Strengthen Corporate Governance and Investor Protection.
November 15, 2022 Case Laws Income Tax HC

Redemption Amount from Prematurely Surrendered Policy Not Taxable Due to No Relief u/s 80CCC (1.
November 15, 2022 Case Laws Income Tax HC

Interest Levy Upheld u/s 220(2) of Income Tax Act; Appellants Denied Waiver After Search Operation Demand.
November 15, 2022 Case Laws Customs HC

High Court Rules CHA Entitled to Same Immunity as Importer in Customs Case u/ss 112(a) and 114A.
November 15, 2022 Case Laws Customs HC

Court Orders Reassessment of Land Denotification Request in SEZ Case After 12 Years of Non-Utilization.
November 15, 2022 Case Laws Customs AT

Confiscating Smuggled Gold and Jewelry: Customs Act Section 111 Requires Clear Evidence Without Section 123 Invocation.
November 15, 2022 Case Laws Service Tax AT

Extended Limitation Period Not Applicable: No Evidence of Fact Suppression or Intent to Evade Service Tax by Subcontractor.
November 15, 2022 Case Laws GST HC

Court Allows Petition Despite 3.5-Year Delay; Appellant Must Pay 20% Disputed Tax Within Six Weeks.

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