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Highlights / Annotations / Catch Notes For November of 2022

Home Highlights November November 2022 Year 2022

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Showing 351 to 400 of 565 Records

1 ....4 5 6 789 10 11 12

November 11, 2022 Case Laws GST

Levy of GST - share of sitting fees and other expenses paid by the applicant on the directions of the Arbitrators for an amount - the argument of the applicant that......
November 11, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - The assessee had made full disclosure regarding the facts and circumstances in which the said amount was paid. It is obvious that the......
November 11, 2022 Case Laws Income Tax

Estimation of income - ITAT applied the progressive rate of estimated profit for 5 years from 10% to 25% - Assessee sought Net profit rate to the entire receipts both......
November 11, 2022 Case Laws Income Tax

Attachment of property - Challenge to notices u/s 281B - Though the parties would agree that there has been some extension of the orders passed originally, there is lack....
November 11, 2022 Case Laws Income Tax

Assessment u/s 153A - Validity of notice issued - the only pre-condition for issuance of the notice u/s 153A is the search itself. Thus unable to accept the argument of.....
November 11, 2022 Case Laws Income Tax

Penalty u/s 271AAA - undisclosed income - During the assessment proceedings, the assessee substantiated the manner in which the said income was derived through......
November 11, 2022 Case Laws Income Tax

Rectification u/s 154 of the Revision order passed u/s 263 by CIT - Period of limitation - There cannot be any occasion for rectification u/s. 154 of the Act for that......
November 11, 2022 Case Laws Income Tax

Deduction u/s. 54F - purchase of land with old structure that is to be demolished - What has been in effect and substance purchased in the instant case, as also......
November 11, 2022 Case Laws Income Tax

Addition u/s. 68 - unexplained share capital and premium - the assessee company concealed its own identity, address as well as the identity and address of its directors.....
November 11, 2022 Case Laws Income Tax

LTCG - sham transaction - Permitting such criminal acts by carelessly accepting the statements/surrenders made by unscrupulous brokers needs to be addressed consciously.....
November 11, 2022 Case Laws Income Tax

Addition on account of share application money received - With regards to the credit worthiness of the party, the respondent has submitted the books of accounts, return.....
November 11, 2022 Case Laws Customs

Seeking grant of bail - Smuggling - Gold bars - The relevant provisions of the Customs Act are intended to protect the fiscal and commercial interest of the nation. An......
November 11, 2022 Case Laws Customs

Violation of principles of natural justice - The hands of the adjudicating authority cannot be tied and shackled. If any error is committed by an adjudicating authority.....
November 11, 2022 Case Laws Customs

- Classification of goods - melting scrap - the petitioner has not produced any evidence to substantiate that the imported goods were Heavy Melting Scrap (HMS). We......
November 11, 2022 Case Laws Customs

Classification of Hard Disk Drives - The design of the Schedule encompassing all products within the tariff enumeration does not offer scope for traversing beyond the......
November 11, 2022 Case Laws Customs

Relevant date for filing of Refund - It is settled that even if the refund claim is filed well within the time and the same is returned for want of clarification or......
November 11, 2022 Case Laws Insolvency and Bankruptcy

Committee of Creditors - including the Appellant as member of CoC - The Adjudicating Authority has grossly erred in overlooking the fact that allowing membership of the.....
November 11, 2022 Case Laws Money Laundering

Money Laundering - Jurisdiction of lower court - If the ED wants to invoke the provisions of the PMLA to discern the offence under Section 3 of the PMLA, the designated.....
November 11, 2022 Case Laws Service Tax

Extended period of limitation - the genesis for issuing show-cause notice for extended period of limitation is from the very material on record before the authority -......
November 11, 2022 Case Laws Indian Laws

Dishonor of Cheque - rebuttal of presumption - Although it is permitted in a case of such nature to raise a probable defence from the available materials in the......
November 11, 2022 Case Laws Indian Laws

Dishonor of Cheque - Direction to deposit 30% of composition amount in lieu of suspension of sentence imposed by learned trial Court - ven if original complaint is filed....
November 10, 2022 Case Laws GST

Refund of Input Tax Credit - tax on the export of eggs - nil rated commodity - petitioner had instead of opting for exports without payment of tax, had opted for the......
November 10, 2022 Case Laws GST

Refund of interest amount deposited - Scope of Section 50 - If such interpretation is accorded, the contention of the petitioner that the interest so levied against the.....
November 10, 2022 Case Laws GST

Eligibility to claim ITC - Inputs - GST / tax paid on purchases made to meet the obligations under corporate social responsibility will be eligible for input tax credit.....
November 10, 2022 Case Laws GST

Territorial Jurisdiction of Advance Ruling Authority - As seen from this provision there is a territorial nexus between the authority for advance ruling of a state and......
November 10, 2022 Case Laws Income Tax

Unaccounted cash - On-money received - Merely finding the name of the transaction in the excel sheet during the search cannot held the assessee responsible for cash......
November 10, 2022 Case Laws Income Tax

Unexplained Cash deposit during demonetization - Assessee is regular in filing his Return of Income for more than nine years and has already shown his books of accounts.....
November 10, 2022 Case Laws Income Tax

Rectification u/s 154 - Addition u/s 54 - sale of property - Merely there is an observation of the revenue audit party it is not a mistake apparent on record. - There......
November 10, 2022 Case Laws Income Tax

Unexplained cash deposits - conclusions have to be drawn on the basis of certain admitted facts and materials and not on the basis of presumption of facts Once nothing......
November 10, 2022 Case Laws Central Excise

Remission of Excise duty - rejection of the remission application on the ground that fire was avoidable and due to not taking proper care by the appellant - Be it of......
November 10, 2022 Case Laws Central Excise

Classification of goods - Folders for inserting certificates - The criteria being that all the printing or writing that is required to be done on the said cards is......
November 10, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - If the argument of the ld. AR is accepted then the supervisory authority of the Pr. Commissioner granted under the Act is hampered. Provisions.....
November 10, 2022 Case Laws Income Tax

Receipt of interest on enhanced compensation - Income from other sources - the interest received by the assessee u/s 28 of the Land Acquisition Act, 1984 on enhanced......
November 10, 2022 Case Laws Income Tax

Nature of expenditure - Allowable business expenditure or personal expenditure - education expenses of the daughter - With the logic advanced by assessee, every......
November 10, 2022 Case Laws Customs

Refund of excess duty paid - The appellant was denied relief before a higher forum by contending that Department intends to file an appeal. Even after accepting the......
November 10, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Liquidation proeedings - fraudulent transactions - The self–contained IBC in Sec.35(2) empowers the liquidator to take possession (custody) and control of all......
November 10, 2022 Case Laws Service Tax

Levy of service tax - Cost sharing agreement - group company associated enterprise - since the activities under taken under the cost sharing agreement do not amount to......
November 10, 2022 Case Laws Central Excise

Process amounting to manufacture - Green Houses - Revenue was of the view that 'greenhouses' are put up as elements to be assembled on site, and appellant was......
November 10, 2022 Case Laws VAT and Sales Tax

Open purchase order - inter-state sale or not - The Open Purchase Orders do not constitute any Contract. The Purchase Orders issued from time to time for supply of goods....
November 10, 2022 Case Laws VAT and Sales Tax

Recovery of arrears of tax - When the Hon'ble Supreme Court has held that taxes paid by the assessee/appellant will not be refunded, it does not allow the Department to.....
November 10, 2022 Case Laws Indian Laws

Dishonor of Cheque - ongoing moratorium period as contemplated u/s 14 of the IBC - The moratorium provision not extending to persons other than the corporate debtor. In.....
November 9, 2022 Case Laws GST

Cancellation of GST registration of petitioner - Concededly, no notice was issued to the petitioner requiring, as mandated by Rule 25, his presence at the time of......
November 9, 2022 Case Laws Income Tax

TDS u/s 192 - LTC to an employee - exemption u/s 10(5) - foreign travel - A foreign travel also frustrates the basic purpose of LTC. The basic objective of the LTC......
November 9, 2022 Case Laws Income Tax

Nature of land sold - distance from the limits of municipality - agricultural land - ITAT manifestly erred in remanding the matter to the Assessing Authority instead of.....
November 9, 2022 Case Laws Income Tax

TDS u/s 195 - payment made to non-resident marketing partner - the services rendered by marketing partner is in the nature of FTS, the assessee ought to have deducted......
November 9, 2022 Case Laws Income Tax

TCS on Scrap - section 206C - there is no requirement that the goods to be eligible for scrap should be produced/manufacture by the seller itself. - In present......
November 9, 2022 Case Laws Income Tax

Penalty u/s 271D and penalty u/s. 271E - Default u/s 269SS and u/s 269T - Loan/deposits taken/paid by the assessee in cash is more than Rs.20,000/- - after evaluating......
November 9, 2022 Case Laws Income Tax

Addition invoking provisions u/s 56(2)(vii)(b) - assessee only received lease hold right for 99 years - difference of stamp value minus sales consideration - The......
November 9, 2022 Case Laws Income Tax

Trading in shares - allegation of transactions in penny stock scrip - unexplained income - Assessee has not paid the purchase cost nor received the entire sale......
November 9, 2022 Case Laws Income Tax

Disallowance of professional fee paid - genuineness of expenses - Even a layman will not convince that after paying crores of rupees over the period to consultant......

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F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

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