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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

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November 9, 2022 Case Laws Income Tax AT

Appellate authority wrongly dismisses Section 154 rectification application despite admitting error in capital gain computation.
November 9, 2022 Case Laws Income Tax AT

CIT Uses Section 263 to Revise AO's Oversight on Cash Deposits, Trust Loans, and Related Party Advances.
November 9, 2022 Case Laws Income Tax AT

Referral Fees Paid Abroad Not Subject to TDS u/s 195; No Services Rendered in India by Companies Involved.
November 9, 2022 Case Laws Insolvency and Bankruptcy AT

Balancing Justice: Ensuring Fair Hearings for Restoration Applications to Avoid Premature Dismissals and Uphold Natural Justice Principles.
November 9, 2022 Case Laws Indian Laws HC

Cheque Dishonor Case: Money Lending Act Inapplicable as Loan to Friend Was Interest-Free and Non-Commercial.
November 9, 2022 Case Laws Indian Laws HC

Premature Complaints u/s 138 of Negotiable Instruments Act Can Be Quashed by Court Due to Invalid Timing.
November 8, 2022 Case Laws GST HC

Court Overturns Order Due to Inadequate Notice; Petitioner Not Properly Informed, Notice Issued to Driver Instead.
November 8, 2022 Case Laws GST HC

High Court to Reconsider Penalty on Detained Goods Due to Expired E-Way Bill; Physical Verification Report Discrepancy Noted.
November 8, 2022 Case Laws GST AAAR

Housing Society Denied ITC Claim for Contractor Services, Not a Works Contract Provider Under GST Rules.
November 8, 2022 Case Laws GST AAAR

CRP Test Kit Classified Under Chapter 30.02, Excluded from 38.22, Subject to 5% GST Rate.
November 8, 2022 Case Laws GST AAAR

CNG Dispenser Not Classified as Pump: Lacks Electrical or Mechanical Force, Says Appellate Authority for Advance Ruling.
November 8, 2022 Case Laws Income Tax HC

High Court Confirms No Penalty for Misstated Facts in Tax Return if Disclosed; Section 271(1)(c) Not Applicable.
November 8, 2022 Case Laws Income Tax HC

High Court: Service Tax Reimbursements Excluded from Presumptive Income Calculation under Income Tax Act Sections 44BB(1) & 44BB(2.
November 8, 2022 Case Laws Income Tax AT

Ad Expenses u/s 37: Initially Capitalized, Later Allowed as Revenue Expenditure in Revised Tax Return.
November 8, 2022 Case Laws Income Tax AT

Depreciation on Goodwill Allowed Despite Zero Book Value; CRAZY NETWORK's Subscriber Addition Boosts Firm's Assets.
November 8, 2022 Case Laws Income Tax AT

Appellant's Tax Credit Denied; Assessing Officer to Verify Receipts and Payments for Possible Credit Approval.
November 8, 2022 Case Laws Income Tax AT

Interest Income Classification Hinges on Deposit-Business Connection; AO to Re-evaluate with Fair Hearing for Assessee.
November 8, 2022 Case Laws Income Tax AT

Assessee Not Penalized for Lack of Books u/s 44AD Presumptive Taxation; No Obligation for Records Maintenance.
November 8, 2022 Case Laws Income Tax AT

CIT Revises Assessment u/s 263; AO's Order Restored After Addressing PCIT's Concerns on Capital Gains Computation.
November 8, 2022 Case Laws Income Tax AT

Court Rules: No Adverse Inference Without Proof in Unexplained Expenditure Case u/s 69C of Income Tax Act.
November 8, 2022 Case Laws Income Tax AT

Tax Fraud Uncovered: Bogus Donations Exploit Section 35(1)(ii) for Illegitimate Deductions Confirmed by Authorities.
November 8, 2022 Case Laws Income Tax AT

Provision for Foreseeable Losses as Ascertained Liability Excluded from Additions in Book Profits u/s 115JB.
November 8, 2022 Case Laws Income Tax AT

Company Fails to Prove Authenticity of Share Transactions; Income Additions Confirmed After Investigation.
November 8, 2022 Case Laws Customs HC

Court Denies Exemption from Basic Customs Duty Under DFIA Scheme; Interpretation Proposed by Petitioner Deemed Illegal.
November 8, 2022 Case Laws Customs AT

Court Reduces Excessive Redemption Fine and Penalty on Misdeclared Aluminium Extrusion Scrap Imports.
November 8, 2022 Case Laws Customs AT

Anti-dumping duty refund allowed after rejection; collected amount lacked legal basis due to absence of formal adjudication.
November 8, 2022 Case Laws Insolvency and Bankruptcy AT

Dishonoured cheque can't trigger CIRP without specified default date u/s 7 of Insolvency and Bankruptcy Code.
November 8, 2022 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Approved Despite Non-Compliance with Section 30(2)(e) on Provident Fund and Gratuity Payments to Employees.
November 8, 2022 Case Laws Service Tax HC

State's Retention of Security Deposit for Service Tax Post-GST Unjustified, Revenue Department Confirms No Demand Raised.
November 8, 2022 Case Laws Central Excise AT

CENVAT Credit Approved for Housekeeping Services at Mumbai Office Integral to Business Operations, Despite Initial Disallowance.
November 8, 2022 Case Laws Central Excise AT

Refund of Reversed CENVAT Credit Allowed; Time-Barred Challenge Overruled by Court Decision.
November 8, 2022 Case Laws Central Excise AT

Excise Duty Not Payable on Semi-Finished Goods During EOU to DTA Conversion, Goods Must Remain in Factory.
November 8, 2022 Case Laws Indian Laws SC

ICSI Regional Council: Difference Between Office Bearer Absence and Vacancy Explained Under Regulations 92(2) and 117(2.
November 8, 2022 Case Laws Indian Laws HC

Non-signing partners can be liable u/s 138, Negotiable Instruments Act for cheque dishonor if responsible for business conduct.
November 7, 2022 Case Laws GST HC

Court Allows Amendment of GSTR-1 for January 2019 to Correct GSTIN Error, No Tax Impact Found.
November 7, 2022 Case Laws GST HC

Court Accepts Delay in Appeal Filing Due to Unintentional Reasons; Petitioner Shows Strong Case and Balance of Convenience Favors Them.
November 7, 2022 Case Laws Income Tax HC

High Court Rules Trust's Fixed Deposit Does Not Violate Objectives; Tribunal's Decision Overturned u/s 12AA.
November 7, 2022 Case Laws Income Tax HC

Assessing Officer Shouldn't Judge Business Expenses; Decision Lies with Business Owner on Necessary Expenditures.
November 7, 2022 Case Laws Income Tax AT

Liability Misapplied for TDS Short Deduction: Common Area Maintenance Charges Not Part of Rent u/ss 201(1) & 201(1A.
November 7, 2022 Case Laws Income Tax AT

Agricultural land sale qualifies for section 2(14) exception; sale consideration via equity shares is permissible.
November 7, 2022 Case Laws Income Tax AT

Frequent transactions lead to peak credit consideration for deemed dividend u/s 2(22)(e) of Income Tax Act.
November 7, 2022 Case Laws Income Tax AT

Assessment Reopening u/s 147 Invalid Due to Lack of Valid Nexus; Section 148 Notice Void.
November 7, 2022 Case Laws Income Tax AT

Assessee's Claim of Revenue Expenditure Reclassified as Capital by AO; Not Deductible u/s 37(1) IT Act.
November 7, 2022 Case Laws Customs SC

Supreme Court rules promissory estoppel inapplicable for benefits under expired Exim Policy; new policy lacks export incentives.
November 7, 2022 Case Laws Customs HC

Import Permit Needed for Non-Insecticidal Insecticide Use; Guidelines Suggested for Artificially Ripened Produce Labeling.
November 7, 2022 Case Laws Insolvency and Bankruptcy HC

Interim Moratorium in CIRP: Section 96 Doesn't Shield Co-Guarantors' Debts; Each Guarantor's Obligations Remain Independent.
November 7, 2022 Case Laws Insolvency and Bankruptcy AT

Advocate's Appeal Succeeds in Removing Adverse Remarks Over Conflict of Interest Allegations u/s 7 Proceedings.
November 7, 2022 Case Laws Insolvency and Bankruptcy AT

Operational Creditor's Fraudulent Insolvency Claim Denied; Original Default Date of March 31, 2020, Stands Despite Acknowledgment.
November 7, 2022 Case Laws Service Tax AT

Court Examines Service Classification: Record-Keeping Isn't Control of Goods; Appellant Claims VAT Already Paid.
November 7, 2022 Case Laws Service Tax AT

Services Not Taxable as Manpower Recruitment: Payment Fixed Per Kg or Ton, No Wage Reimbursement Mentioned.

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A: India's Economic Roadmap: Achieving 7-8% Growth Through Manufacturing,...

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

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

H: Tax Authorities Cannot Disallow Legitimate Journal Entries Without Evi...

H: Compounding of FEMA Offenses Cannot Be Claimed as Right After Adjudica...

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

H: GST Amnesty Scheme Under Section 128(A) Offers Relief from Interest an...

H: GST Penalties Reversed: Authority Must Compensate Hindu Undivided Fami...

H: GST Assessment Order Challenged as Non-Speaking: Petitioner Granted Li...

H: Revenue Department Must Grant Personal Hearing Before Recovery of Exce...

H: Writ Appeal Partly Allowed: Court Sets Aside Automatic Restoration Cla...

H: Limitation Period for Returns After GST Best Judgment Assessment Is Di...

H: GST Taxpayer Granted Two Weeks to File Rectification Application Under...

H: Assessment Order Without Officer's Signature and DIN Ruled Invalid Und...