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Highlights / Annotations / Catch Notes For November of 2022

Home Highlights November November 2022 Year 2022

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Showing 301 to 350 of 565 Records

1 ....3 4 5 678 9 10 11........ 12

November 15, 2022 Case Laws GST

Cancellation of GST registration of the petitioner - The explanation offered by the petitioner in not making GST payment, filing returns and preferring an appeal......
November 15, 2022 Case Laws GST

Cancellation of GST registration of petitioner - The petitioner neither filed a reply to the show-cause notice nor did it’s authorized representative appear before the......
November 15, 2022 Case Laws Income Tax

Exemption u/s 11 - donations received by the Appellant - it is clear that should there be any violation with regard to receipt of capitation fee, the AO could not have......
November 15, 2022 Case Laws Income Tax

Addition of gift u/s 56(2)(vii) - gift been received by the assessee directly from the uncle - The only reason to treat the same as the income of the assessee is that......
November 15, 2022 Case Laws Income Tax

Disallowance of interest made or borrowed funds - Even before us also, general submissions have been made that the amounts have been utilized for commercial expediency......
November 15, 2022 Case Laws Income Tax

Addition on account of Sales Commission - Non-deduction of TDS u/s 194H - Payment of commission of employees as part of sale or otherwise - Merely, the claim made by the....
November 15, 2022 Case Laws Income Tax

Addition u/s. 41(1) - bogus creditors - cessation of liability in case of outstanding of above sundry creditors - the given facts and circumstances suggests that the......
November 15, 2022 Case Laws Income Tax

Addition made u/s 41(1) - Cessation of Liability u/s 41(1) - assessee has never claimed these expenses in its return of income - when no claim has been made by the......
November 15, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Disallowance u/s 40(a)(ia) - Applicability of TDS on payment of commission, labour charges and advertisement - The amounts referred under three....
November 15, 2022 Case Laws Customs

Appeal before the Tribunal - Under Customs Act or Central Excise Act - Scope of the order passed by proper officer - demand in respect of import of goods at concessional....
November 15, 2022 Case Laws Customs

Seeking provisional release of imported goods seized - dry dates - it is also important to note that the investigation is ongoing and country of origin of the goods will....
November 15, 2022 Case Laws Companies Law

Restoration of name of the company in the Register of Companies - there was no situation to justify the restoration of name of the Company - It is true that this......
November 15, 2022 Case Laws Insolvency and Bankruptcy

Validity of approved Resolution Plan - Authorized Representative on behalf of majority of home buyers represented - the view of individual homebuyer is therefore......
November 15, 2022 Case Laws Insolvency and Bankruptcy

Seeking replacement of IRP - When the ingredients of Section 22 (3) (b) of the Code explicitly spells out for the Appointment of the proposed Resolution Professional,......
November 15, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - Valuation of exempted goods - The formula under Rule 6(3A) only requires the value of the exempted goods removed to be reckoned and not the......
November 14, 2022 Circulars SEBI

Registration and regulatory framework for Online Bond Platform Providers (OBPPs) - the bond market offering tremendous scope for development, particularly in the......
November 14, 2022 Circulars Customs

Import of specified high-risk products shall be permitted only through 61 ports - Restricted entry of food items - Order-Instruction
November 14, 2022 Circulars Customs

Import of goods - Guidelines issued by FSSAI to be taken care of - the Requirement of Registration of foreign food manufacturing facilities as per Food Safety and......
November 14, 2022 Case Laws GST

Classification of services - Job Work - work of Chocolate Manufacturers, Confectionery Manufacturers, Food Product Retailers, Sugar Coated Chocolate Manufacturers - the.....
November 14, 2022 Case Laws GST

Classification of services - rate of tax - ervice of the printing - Where content as well as physical inputs are supplied by the recipient of printing services the rate.....
November 14, 2022 Case Laws Income Tax

Disallowance of AMP expenditure u/s 37(1) - Revenue expenditure or capital expenditure - advertising and promotion of liquor in India - ITAT has held that the AMP......
November 14, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Deduction of expenses from additional income (on money) declared u/s 69A - service tax which is related to “on money” and remuneration paid to.....
November 14, 2022 Case Laws Income Tax

Approval of Trust u/s.80G(5) - To be effective from the first date of Financial Year or from the date of approval - approval was granted provisionally as on 23.09.2021 -....
November 14, 2022 Case Laws Income Tax

Business expenditure u/s.37(1) - share issue expenses - assessee has abandoned the proposal to issue shares at later stage - when the nature of expenditure incurred by......
November 14, 2022 Case Laws Income Tax

TDS u/s 194C - Disallowance u/s 40(a)(ia) - disallowance of Harbor expenses - although the assessee has filed various details including confirmation from the party and......
November 14, 2022 Case Laws Income Tax

Revision u/s 263 - deduction claimed towards R&D expenditure incurred for Bio-pharma division - AO without considering relevant facts simply allowed the claim of the......
November 14, 2022 Case Laws Income Tax

Addition u/s 56(2)(viib) - share premium received - AO without appreciating above facts has simply made additions towards share premium on flimsy grounds by assigning......
November 14, 2022 Case Laws Customs

Provisional release of seized goods - Motor Vehicle - mandate to produce the certificate from the authority - The policy condition is not one incorporated merely for the....
November 14, 2022 Case Laws Customs

Jurisdiction to issue Show Cause notice - Illegal removal of goods from CFS - Pilfered goods - When the entire duty and penalty has been paid up by the respondent, there....
November 14, 2022 Case Laws Money Laundering

Money laundering - provisional attachment orders - Non-obstante clause in the IBC and PMLA - overriding effect - the power to attach under the PMLA would not fall within....
November 14, 2022 Case Laws Service Tax

Levy of service tax - Business Support Service - the activity of the appellant falls under renting of immovable property in respect of land/ plant, land fixed plant. In.....
November 14, 2022 Case Laws Service Tax

Exemption from service tax - Valuation of goods - text books - no maximum retail price printed - The impugned order passed denying the benefit of exemption notification.....
November 14, 2022 Case Laws Central Excise

Remission of duty - Ayurvedic medicines - The loss has occurred including the loss of finished goods due to natural causes and/or by unavoidable fire accident and......
November 14, 2022 Case Laws Central Excise

Classification of goods - Minute Maid Nimbu Fresh (MMNF) - the three products MMNF, Nimbu Masala Soda and Nimbooz would classify under Tariff Item No. 2202 90 20 as......
November 14, 2022 Case Laws VAT and Sales Tax

Attachment of property - recovery of sales tax arrears - bonafide purchaser - the defendant took steps to attach the property, which is valid under law and the same......
November 12, 2022 Case Laws Income Tax

Offence punishable u/s 276CC - failure to file the return of income (ITR) - in the instant case on hand, there is no evasion of tax. It is not the case that no return......
November 12, 2022 Case Laws Income Tax

Unexplained share capital and share premium - Not only the assessee has proved the identity and creditworthiness of the investors and genuineness of the transactions by.....
November 12, 2022 Case Laws Income Tax

Benefit of exemption u/s 11/12 - no material which could suggest that the assessee association has deviated from its objects which it has been pursuing since past many......
November 12, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - if from the assessment records, it is evident that the AO has made due enquiries in response to which assessee has filed its submissions, then.....
November 12, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - the reasons recorded by the AO do not lead to the conclusion that the assessee and Biomatrix were associated......
November 12, 2022 Case Laws Income Tax

Default u/s 201(1) - Short deduction of TDS - Non-residents - transaction of sale of property - The assessee cannot be treated as assessee in default u/s 201(1) of the......
November 12, 2022 Case Laws Income Tax

Disallowance of expenditure incurred on promotional activities - capital expenditure - 36(1)(xii) - When the notifying authority itself has mentioned that the assessee......
November 12, 2022 Case Laws Income Tax

Diversion of income by overriding Title - The assessee has acted as nodal or implementing agency for the schemes framed by GOI. Hence the amounts transferred to TDF/WDF.....
November 12, 2022 Case Laws Income Tax

Disallowance u/s. 40A(3) - expenses made in cash - Purchase of property as fixed assets - Notwithstanding that the assessee had purchased the aforesaid property in......
November 12, 2022 Case Laws Income Tax

TDS u/s 194C - payment to works contract - MoU reveals that the work carried out by the developer / contractor was as per the requirements of the assessee - Demand......
November 12, 2022 Case Laws Insolvency and Bankruptcy

Consideration of claim of appellant, after the resolution plan is approved - time limitation - It is well settled that the commercial wisdom of the Committee of......
November 12, 2022 Case Laws Service Tax

Levy of service tax - clearing and forwarding agent service or not - the activity carried out by the appellant was not that of the clearing and forwarding agent as the......
November 12, 2022 Case Laws Service Tax

Demand of interest and penalty - reversal of CENVAT credit prior to issuance of SCN - Rule 14 of the Cenvat Credit Rules the provisions of which were amended to change......
November 12, 2022 Case Laws Central Excise

Interest for delay in sanction of refund of cenvat credit which was reversed in excess to the actual reversal - the appellants are entitled for the interest in the......
November 12, 2022 Case Laws Indian Laws

Illegal gratification - Prevention of corruption - appellant was working as an Assistant in the Income Tax office - Once the demand and acceptance is proved, presumption....

1 ....3 4 5 678 9 10 11........ 12

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Latest Circulars

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...