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Highlights / Annotations / Catch Notes For November of 2022

Home Highlights November November 2022 Year 2022

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Showing 401 to 450 of 565 Records

1 ....5 6 7 8910 11 12

November 9, 2022 Case Laws Income Tax

Rectification u/s 154 - Capital gain computation - Having admitted to this mistake in his order, there was no other recourse available in law to the Ld.CIT(A) other than....
November 9, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - AO has not verified the cash deposited by the partners and also loan taken from the Trust and cash embezzlement and interest free advances to......
November 9, 2022 Case Laws Income Tax

TDS u/s 195 - nature of 'referral fee' paid outside India - No services were rendered in India by these two companies for facilitating the investment in the assessee......
November 9, 2022 Case Laws Insolvency and Bankruptcy

Seeking recall of order - It must be borne in mind that, if the Restoration Application preferred by the Party / Person is dismissed, at the threshold, then, there is a.....
November 9, 2022 Case Laws Indian Laws

Dishonor of Cheque - Application of Money Lending Act - The complainant in the cross examination though admits that he is engaged in money lending business and he is not....
November 9, 2022 Case Laws Indian Laws

Dishonor of Cheque - pre-mature complaint - time limit for filing of complaint from the date of cause of action - The complaint under Section 138 of Negotiable......
November 8, 2022 Case Laws GST

Validity of Show Cause notice - SCN issued to driver - Seeking release of goods - This Court is of the considered opinion that the petitioner was not given adequate......
November 8, 2022 Case Laws GST

Seeking release of goods - Expired E-Way bill - The statements made at para-11 of the counter affidavit by the respondent regarding the mismatch in the quantity of goods....
November 8, 2022 Case Laws GST

Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the......
November 8, 2022 Case Laws GST

Classification of goods - CRP Test Kit - Hb1Ac Test Kit - The impugned product CRP Test kit is based on mice anti- CRP antibody / mice antisera and thus covered under......
November 8, 2022 Case Laws GST

Classification of goods - CNG dispenser - can be construed as “pump” or otherwise - Since the impugned product, CNG Dispenser, does not use any external force driven by.....
November 8, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - when facts are disclosed in a return and are misstated, the raising of a legal plea of the exemption cannot make the return a false return within....
November 8, 2022 Case Laws Income Tax

Scope of of Sections 44BB(1) and 44BB(2) - computation of the ‘presumptive taxable income’ - the amount reimbursed to the assessee (service provider) by the ONGC......
November 8, 2022 Case Laws Income Tax

Disallowance of Advertisement expenses u/s. 37 - the assessee had treated the aforesaid expenses as capital work in progress - advertisement expenses were almost 4 times....
November 8, 2022 Case Laws Income Tax

Depreciation on goodwill - zero asset shown in the books - The contention of the Ld. DR that it has zero asset shown in the books of CRAZY NETWORK appears to be......
November 8, 2022 Case Laws Income Tax

Denial of credit of tax deducted at source - Income not offered to tax - The Appellant has placed on record, separate ledger account maintained showing receipts from......
November 8, 2022 Case Laws Income Tax

Nature of Interest Income - The nexus between the deposits and business compulsions should decide the head of income under which the interest income is assessable.......
November 8, 2022 Case Laws Income Tax

Addition u/s 68 - assessee has shown its return of income u/s 44AD - it is undisputed fact that the assessee had not maintained books of account that is why he opted for....
November 8, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Capital gain computation - the out of 100 % sales consideration 95.36 % is offered as capital gain and the claim of the assessee is less than 5....
November 8, 2022 Case Laws Income Tax

Addition u/s 69C r.w.s.115BBE - Payment of credit card by cash as a unexplained expenditure - Without establishing conclusively, a section like 69C falling under the......
November 8, 2022 Case Laws Income Tax

Weighted deduction u/s 35(1)(ii) - bogus donations - the donors in connivance with various brokers, entry operators, donees etc. misued the benefit conferred u/s......
November 8, 2022 Case Laws Income Tax

MAT - computation of book profits u/s. 115JB - provision for foreseeable losses - it could be seen that even on merits, the provision made for foreseeable losses would......
November 8, 2022 Case Laws Income Tax

Bogus share transaction - A.O has done his duty by issuing summons and has done detailed examination of the facts and circumstances of the case. However, the......
November 8, 2022 Case Laws Customs

DFIA - Denial of exemption from Basic Customs Duty under Transferrable Duty Free Import Authorisation (DFIA) - Such beneficial DFIA scheme which is intended for export......
November 8, 2022 Case Laws Customs

Misdeclaration of imported goods - Aluminium Extrusion Scrap (Tread) - It appears that the said goods is used material therefore, the same can be classified as aluminium....
November 8, 2022 Case Laws Customs

Rejection of refund claim - the payment of anti dumping duty is not due to assessment or reassessment of Bills of entry but merely by a letter from the department,......
November 8, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Cheque was dishonoured - If the application under Section 7 of the Code could be filed only when the default occurs and the date of default is......
November 8, 2022 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Non-payment of full provident fund amount to the workmen and employees and the gratuity payment till the insolvency commencement date......
November 8, 2022 Case Laws Service Tax

Withholding the refund of security deposit with the state government towards service tax - Revenue submitted that, Post GST service tax was not applicable and that no......
November 8, 2022 Case Laws Central Excise

CENVAT Credit - Credit disallowed alleging that these services are consumed in the Mumbai office. It is not in dispute that the Mumbai office is an integral part of the.....
November 8, 2022 Case Laws Central Excise

Refund of CENVAT Credit reversed under protest - The factual matrix would be that the issue was in dispute and the appellant was disputing the amount alleged to be......
November 8, 2022 Case Laws Central Excise

Conversion of 100% EOU to normal DTA Unit - work in process / semi-finished goods at the time of debonding of EOU - at the intermediate stage when the goods are not......
November 8, 2022 Case Laws Indian Laws

Election of the office bearers of the Regional Council of ICSI - There is a distinction between the absence and the post fallen vacant. Regulation 92(2) shall be......
November 8, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of the non-signing partners - It is settled that in terms of explanation of Section 141 of the NI Act, the expression “company”.....
November 7, 2022 Case Laws GST

Permission to carry out amendment in its GSTR-1 for the month of January 2019 in order to rectify its mistake of mentioning wrong GSTIN number against the invoices......
November 7, 2022 Case Laws GST

Condonation of delay in filing appeal - in the light of the material on record which clearly establishes that the delay in preferring the appeal was wholly unintentional....
November 7, 2022 Case Laws Income Tax

Assessment of trust - cancelling registration of the Appellant u/s 12AA - Admittedly, Appellant-Trust has deposited the sale proceeds in fixed deposit with the Bank for.....
November 7, 2022 Case Laws Income Tax

Depreciation on software - It is trite that the AO cannot sit in the arm chair of a businessman and decide what expenditure is expedient. The genuineness of the vouchers....
November 7, 2022 Case Laws Income Tax

Liability u/s 201(1) and 201(1A) - short deduction of TDS u/s 194I - Rent - the common area maintenance charges was not forming part of the actual rent paid to the owner....
November 7, 2022 Case Laws Income Tax

Nature of land sold - agricultural land - law does not prohibit in receiving the sale consideration by equity shares - The land sold by the assessee is an agricultural......
November 7, 2022 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Considering the fact that the transactions of the assessee with the said company are in the nature of current account transactions with......
November 7, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - The nexus between formation of belief and material basis which such belief is formed is clearly absent in the instant case and......
November 7, 2022 Case Laws Income Tax

Nature of expenditure - assessee itself has capitalized in the financial statements to the expenditure incurred but the assessee has claimed it as a revenue expenditure.....
November 7, 2022 Case Laws Customs

Doctrine of promissory estoppel - Claiming benefit as per the old exim policy - new exim policy does not grant such benefit - when the new Exim Policy 1990-93 is held to....
November 7, 2022 Case Laws Customs

Import of insecticide for non-insecticidal purpose - Requirement to obtain an import permit - Once an import permit is issued by respondent no.3/CIB&RC, the petitioners.....
November 7, 2022 Case Laws Insolvency and Bankruptcy

CIRP - scope of interim moratorium - application to co-guarantors - the effect of the interim moratorium is only in respect of the debts of a particular debtor. By no......
November 7, 2022 Case Laws Insolvency and Bankruptcy

Seeking expunging the remarks made against the Appellant (Advocate) - conflict of interest and collusion - No prohibition can be read in the statutory provision......
November 7, 2022 Case Laws Insolvency and Bankruptcy

Fraudulent initiation of insolvency proceedings by the Operational Creditor in collusion with the Corporate Debtor - When the date of default given by Operational......
November 7, 2022 Case Laws Service Tax

Classification of services - Supply of tangible goods service - Merely because a record of actual use of goods is kept it does not amounts to having effective control......
November 7, 2022 Case Laws Service Tax

Classification of services - manpower recruitment agency services or not - the rate contract provided in the work order clearly indicates that the amount shall be paid......

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