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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

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November 11, 2022 Case Laws GST AAAR

Applicant Liable for GST on Arbitrator Sitting Fees and Expenses, Says Appellate Authority for Advance Ruling (AAAR).
November 11, 2022 Case Laws Income Tax HC

Assessing Officer's Reassessment u/s 147 for Capital Gains Deduction Challenged as Change of Opinion.
November 11, 2022 Case Laws Income Tax HC

High Court Rules in Favor of Assessee, Overturns ITAT's Progressive Profit Rate Approach for Tax Assessment Over Five Years.
November 11, 2022 Case Laws Income Tax HC

Court Upholds Property Attachment Notices u/s 281B of Income Tax Act; Rejects Challenge on Extension Validity.
November 11, 2022 Case Laws Income Tax HC

Court Rules Search Alone Justifies Notice u/s 153A of Income Tax Act; No Need to Transfer Seized Material.
November 11, 2022 Case Laws Income Tax AT

Penalty u/s 271AAA Overturned: Assessee Successfully Substantiates Income Source with Documentation.
November 11, 2022 Case Laws Income Tax AT

Section 154 Rectification Not Applicable to Quashed Section 263 Revision Orders by Income Tax Commissioner. Limitation Period Irrelevant.
November 11, 2022 Case Laws Income Tax AT

Land Purchase with Old Structure Does Not Qualify for Section 54F Tax Exemption Without Residential Construction Initiation.
November 11, 2022 Case Laws Income Tax AT

Court Finds Company Concealed Identity to Evade Taxes; Accused of Misusing Legal Processes u/s 68.
November 11, 2022 Case Laws Income Tax AT

Protecting Clients from Sham Transactions: Scrutinize LTCG Deals to Prevent Broker Manipulation and Financial Exploitation.
November 11, 2022 Case Laws Income Tax AT

Share Application Money Case: Creditworthiness Confirmed, No Additions Made After Investor Documentation Submitted to Assessing Officer.
November 11, 2022 Case Laws Customs HC

Court Denies Bail in Gold Smuggling Case; Prioritizes Investigation Integrity and Evidence Protection Under Customs Act.
November 11, 2022 Case Laws Customs HC

Adjudicating Authority's Decisions Can Be Challenged by Assessee in Appellate Proceedings to Ensure Natural Justice in Customs Cases.
November 11, 2022 Case Laws Customs HC

Court Rules: No Re-Classification of Goods as Heavy Melting Scrap Under Article 226 Due to Lack of Evidence.
November 11, 2022 Case Laws Customs AT

Tariff Schedule Covers All Hard Disk Drives; Classification Unchallenged Due to Lack of Distinct Product Nature Argument.
November 11, 2022 Case Laws Customs AT

Original Submission Date Counts for Refund Claims, Not Resubmission Date, Ensuring Timely Filing Recognition.
November 11, 2022 Case Laws Insolvency and Bankruptcy AT

Error in Ignoring Appellant's Later Inclusion in CoC Doesn't Invalidate Initial Meeting Decisions: Key Insolvency Ruling.
November 11, 2022 Case Laws Money Laundering HC

Only Special Court Can Handle Money Laundering Cases Under PMLA, as per Sections 3, 43, and 71.
November 11, 2022 Case Laws Service Tax HC

Show-cause notice issued for extended limitation period; appellant fails to contest Tribunal's key factual finding.
November 11, 2022 Case Laws Indian Laws HC

Accused's Defense Fails to Rebut Presumption u/s 139 of Negotiable Instruments Act in Cheque Dishonor Case.
November 11, 2022 Case Laws Indian Laws HC

High Court Modifies Compensation from 30% to 20% in Cheque Dishonor Case Under Amended Section 148.
November 10, 2022 Case Laws GST HC

Court Orders Refund for Mistaken Tax Payment on Nil-Rated Egg Exports; Refund to be Issued in Eight Weeks.
November 10, 2022 Case Laws GST HC

Petitioner Denied Refund on Interest for Late GSTR-3B Returns; Interest Not Considered a Penalty by Court.
November 10, 2022 Case Laws GST AAR

Businesses Can Claim ITC on GST for CSR Purchases Under CGST and SGST Laws, Recent Case Law Confirms.
November 10, 2022 Case Laws GST AAR

Advance Ruling Authority in Telangana State Limited to State GST Issues, Excludes CGST or Other States' SGST.
November 10, 2022 Case Laws Income Tax AT

Court Rules Transaction Name in Excel Not Enough to Hold Taxpayer Liable for Unaccounted Cash.
November 10, 2022 Case Laws Income Tax AT

Assessee Justifies Cash Deposits During Demonetization with Sufficient Cash Balance and Records; No Unaccounted Income Evidence Found.
November 10, 2022 Case Laws Income Tax AT

Audit Observations Not Mistakes u/s 154; Revenue Can't Use Section 154 for Audit Objections in Property Sale Case.
November 10, 2022 Case Laws Income Tax AT

Court Rules No Presumptions on Unexplained Cash Deposits Without Evidence; Appellant Cleared After Three Investigations.
November 10, 2022 Case Laws Central Excise AT

Excise Duty Remission Denied: Fire Incident Deemed Avoidable Despite Reports Citing Uncontrollable Short Circuit Cause.
November 10, 2022 Case Laws Central Excise AT

Goods with Pre-Printed Details Classified Under Chapter 49, Not 48, Per Chapter Note 12 and Relevant Circular.
November 10, 2022 Case Laws Income Tax AT

Section 263 of Income Tax Act: Commissioner Can Revise Assessing Officer's Orders Unless Already Decided in Appeals.
November 10, 2022 Case Laws Income Tax AT

Interest on Enhanced Land Compensation u/s 28 Exempt from Tax as Income u/s 10(37.
November 10, 2022 Case Laws Income Tax AT

Educational Expenses for Daughter: Personal or Business? Debate Over Income Tax Allowability and Potential Misuse by Firms.
November 10, 2022 Case Laws Customs AT

Department's Inaction on Final Reassessment Order Cannot Justify Rejecting Refund Claim as Premature.
November 10, 2022 Case Laws Insolvency and Bankruptcy Tri

Liquidator Authorized by IBC Section 35(2) to Seize Properties; Respondents Liable for Fraudulent Transactions Worth Rs. 21.37 Crores.
November 10, 2022 Case Laws Service Tax AT

Service Tax Demand on Cost-Sharing Agreements Not Sustainable as per Apex Court's Gujarat State Fertilizers Ruling.
November 10, 2022 Case Laws Central Excise AT

Are Greenhouse Installations Considered Manufacturing Under Central Excise Rules? Case Remanded for Further Investigation.
November 10, 2022 Case Laws VAT and Sales Tax HC

Individual Purchase Orders Form Contracts for Intra-State Sales; Ownership Retained by Assessee Despite Multi-State Storage.
November 10, 2022 Case Laws VAT and Sales Tax HC

Supreme Court: No Tax Refund for Appellant, But Article 226 Can Challenge Unlawful Tax Demands.
November 10, 2022 Case Laws Indian Laws HC

Cheque Dishonor Actions Against Directors Allowed Despite IBC Moratorium u/s 14; Section 138 Proceedings Unaffected.
November 9, 2022 Case Laws GST HC

Petitioner's GST registration cancellation invalid due to lack of notice; registration to be restored u/r 25.
November 9, 2022 Case Laws Income Tax SC

Supreme Court Rules Foreign Travel Ineligible for LTC Tax Exemption u/s 10(5) of Income Tax Act.
November 9, 2022 Case Laws Income Tax HC

ITAT Erred by Remanding Agricultural Land Tax Case; Must Reassess Distance from Municipal Limits Per High Court.
November 9, 2022 Case Laws Income Tax AT

Non-resident payments disallowed u/s 40(a)(i) for not deducting TDS on Fees for Technical Services.
November 9, 2022 Case Laws Income Tax AT

Section 206C enforces TCS on scrap sales; failure to submit Form 27C results in tax liability with interest.
November 9, 2022 Case Laws Income Tax AT

Income Tax Act: Cash Loan Penalties u/ss 271D & 271E Not Applicable When Assessed Individually per Person.
November 9, 2022 Case Laws Income Tax AT

Section 56(2)(vii)(b) Dispute: Leasehold Rights Not Classified as Immovable Property; Stamp Value vs. Sales Consideration Issue.
November 9, 2022 Case Laws Income Tax AT

Assessing Officer Ordered to Delete Addition Due to Unexplained Income from Penny Stock Transactions; Gain of Rs. 1,655 Not Accommodation Entry.
November 9, 2022 Case Laws Income Tax AT

Court Questions Validity of Consultant Fees Due to Lack of Documentation; Assessee Fails to Justify Payments.

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A: Kanauj's Ancient Perfume Industry Faces Modern Challenges While Herita...

H: Managing Director's Remuneration Within Companies Act Limits Not Exces...

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H: Non-bailable warrants quashed in GST evasion case as accused previousl...

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