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Highlights / Annotations / Catch Notes For November of 2022

Home Highlights November November 2022 Year 2022

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Showing 51 to 100 of 565 Records

123 4 5 6........ 12

November 28, 2022 Case Laws Income Tax

MAT - Exempted income - adjustment to book profit u/s 115JB - there is no mechanism provided under the clause (f) to Explanation-1 of Sec. 115JB of the Act to make the......
November 28, 2022 Case Laws Income Tax

Additions of unexplained cash credit u/s 68 - Adjustment of Bad debts under the provision of section 36(1)(vii) - assessee has made its debtors at NIL value and......
November 28, 2022 Case Laws Income Tax

Capital gain computation - Valuation - It is settled law that orange and apple cannot be compared which has been done by the Registered Valuers to arrive at an imaginary....
November 28, 2022 Case Laws Income Tax

Addition u/s 68/41 - old sundry creditors - opening balance of advances for booking and another sundry creditor - there is no ground of appeal raised by the revenue for.....
November 28, 2022 Case Laws Income Tax

Revision u/s 263 - undisclosed income of the firm - Having arrived at the true nature of assessee's activities of that of an accommodation entry provider, the AO has......
November 28, 2022 Case Laws Income Tax

Revenue recognition - Profit offered during the survey proceeding - profit determined on the project undertaken by the assessee - Method of accounting - CIT has rightly.....
November 28, 2022 Case Laws Customs

Valuation of imported goods - the goods are admittedly more than ten years old, and under Rule 3(5) of the Cenvat Credit Rules, depreciation of 2.5% is available for......
November 28, 2022 Case Laws Insolvency and Bankruptcy

Jurisdiction - power of Adjudicating Authority to extend the time lines for making payments as per approved Resolution Plan - This Appellate Tribunal do not find any......
November 28, 2022 Case Laws Insolvency and Bankruptcy

Claim of the workmen and employees - inclusion in the Stakeholders Consultation Committee (‘SCC’) - the ‘Corporate Debtor’ is ‘a Going Concern’ and an assurance as has......
November 28, 2022 Case Laws Service Tax

Refund of accumulated/unutilized Cenvat Credit of Service tax - Nexus - The mails and invoices, which have been produced here also, are sufficient to establish the nexus....
November 26, 2022 Case Laws GST

Levy of penalty - mens rea in evasion of tax - It is well settled that by merely using the expression “mens rea”, it would not amount to concluding that there was a......
November 26, 2022 Case Laws GST

Cancellation of GST registration of petitioner - non payment of taxes - financial constraints and covid-19 pandemic and on account of bonafide reasons - The explanation.....
November 26, 2022 Case Laws GST

Exemption from GST - sub-contractor - educational institutions or not - pre and post Examination services being provided - since in the present case the main contractor.....
November 26, 2022 Case Laws GST

Exemption from GST - Government entity or not - pure services or not - Medical insurance premium taken to provide health Insurance to the employees, pensioners and their....
November 26, 2022 Case Laws Income Tax

Capital gain - transfer - revaluation of assets - partnership firm - retirement of one partner and reconstitution of firm with new partners - applicability of Section......
November 26, 2022 Case Laws Income Tax

Deduction u/s 80IA - first time claimed in the revised return - Amendment vide Finance Act, 2020 - this issue was never an issue pointed out to the assessee at any......
November 26, 2022 Case Laws Income Tax

Revision u/s 263 - As could be seen from the substantial questions of law suggested by the revenue, the revenue has not raised any question on the said finding of the......
November 26, 2022 Case Laws Income Tax

Reopening of assessment against company as struck off by the ROC from its register of companies - Later the name was restored - the conduct of the Petitioner in......
November 26, 2022 Case Laws Income Tax

Validity of Faceless assessment - Jurisdiction - complexity of the legal issues involved - maintainability of the that writ petition on the ground of territorial......
November 26, 2022 Case Laws Income Tax

Penalty proceedings u/s 271D - contravention of provisions of section 269SS - the AO initiated penalty proceedings u/s 271(1)(c) and there is no satisfaction recorded......
November 26, 2022 Case Laws Income Tax

Addition u/s 68 - Unexplained cash credit - share capital and share premium - The assessee consistently escaping from appearing before the ld. AO and the appellate......
November 26, 2022 Case Laws Customs

Recovery of demand when appeal has been restored and pending - Since the Appeal of petitioner has been restored to the CESTAT, no recovery in excess of 7.5% of the duty.....
November 26, 2022 Case Laws Customs

Mis-declared/un-declared imported goods - Evidently, no panchnama was drawn by Revenue for retrieval of data or documents from the CPU/mobile of the appellant - The......
November 26, 2022 Case Laws Customs

Finalization of provisional assessment - Re-export of goods - Where there is incompatibility between departmental proceedings to enforce contract and parallel......
November 26, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Creditor - time limitation - The mere fact that Corporate Debtor did not appear or filed any objection, was not relevant for consideration....
November 26, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of dispute supported by evidences - The dispute which has been raised is a genuine dispute which required further investigation, cannot be....
November 26, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - time limitation - there is no support to the submission from the Section 10A that the prohibition from initiation of CIRP was limited for six months....
November 26, 2022 Case Laws Service Tax

SVLDRS - Since the petitioner has already made payment of the amount in respect of which, he had claimed the benefit under the SVLDRS scheme much prior to submitting......
November 26, 2022 Case Laws Service Tax

Rejection of refund of Service tax - service tax paid wrongly at the time of purchase of the said shops/ flats, to the exchequer through service provider - service was......
November 26, 2022 Case Laws Service Tax

CENVAT Credit of service tax paid - legal services - Nexus with output services - Works Contract Service - in the facts of the present case, appellant could not have......
November 26, 2022 Case Laws Central Excise

CENVAT Credit - capital goods - Since in the present case, the capital goods purchased by the respondent/assessee had never been used for manufacturing exempted goods by....
November 26, 2022 Case Laws VAT and Sales Tax

Claim of reduced the levy of Central Sales Tax @ 1% for the financial year 2010-11 onwards) after the Capital Investment of Plant and Machinery, having exceeded R. 25......
November 25, 2022 Case Laws GST

Classification of goods - rate of tax - parts and accessories suitable for use solely with the hearing aids - the parts and accessories of hearing aids falling under......
November 25, 2022 Case Laws GST

Appeal against the question which was not answered by the AAR - The question of taxability having been rejected by the lower Authority albeit incorrectly, without any......
November 25, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - allegation that entity Mridul Securities is involved in providing accommodation entries and the Assessee is the beneficiary of the......
November 25, 2022 Case Laws Income Tax

Revision u/s 263 - penny stock transactions - In the instant case, there were three specific reasons for which the scrutiny was carried out but there is not a whisper by....
November 25, 2022 Case Laws Income Tax

Claim of deduction u/s 40(b) from undisclosed income surrendered during survey - Salary / Remunaration of partners - the tax rate specified u/s. 115BBE for assessment......
November 25, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Reasons to believe - AO was not having any reason to believe for initiating re-assessment - There cannot be any re-assessment for a......
November 25, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - penny stock Purchases - There is not even whisper in the reasons recorded about dealing in shares of Nyssa Corporation Ltd. or the......
November 25, 2022 Case Laws Income Tax

Depreciation claimed on UPS - @ 60% OR 15% - UPS and printer are integral part of computer and computer software and are eligible for higher depreciation of 60%, but not....
November 25, 2022 Case Laws Income Tax

Unexplained cash Deposits in bank account - AO and CIT(A) have proceeded purely on assumption and surmises that cash withdrawn was not available to the Assessee on......
November 25, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Addition u/s 68 - the transaction has never been examined by the assessing officer. No enquiry has been conducted relating to the alleged sum......
November 25, 2022 Case Laws Income Tax

TDS u/s 194I - CAM charges paid - There is no reason to distinguish between the nature of two payments made by the lessee to the lessor if lessor keeps rent to himself......
November 25, 2022 Case Laws Income Tax

TP Adjustment - delayed receivables from AE - re-characterizing the delay in receipt of receivables as unsecured loan, the AO computed interest by applying rate of 4.33%....
November 25, 2022 Case Laws Income Tax

Exemption u/s. 11 - prior assessment years which are pending before the AO - when there is no registration u/s. 12A of the Act for the year under consideration, the......
November 25, 2022 Case Laws Customs

Provisional release of imported cargo of betel nut product - detention-cum-demurrage waiver certificate - Respondents are directed to consider the application of the......
November 25, 2022 Case Laws Customs

Levy of Social Welfare Surcharge (SWS) where basic Customs duty (BCD) is Nil - Or duty paid/debited by using the Merchandise Export from India Scheme (MEIS) Scrips - If.....
November 25, 2022 Case Laws Customs

Levy of penalty of IEC code holder and middleman - Allowing third party to use its IEC code - Bonafide Belief - Misdeclaration of imported goods by third party - There......
November 25, 2022 Case Laws Customs

Exemption from Establishment Charges from the Custodians - there is dispute that all the four respondents have been appointed/ notified as ‘Custodians’ well before the......
November 25, 2022 Case Laws Customs

Non-Levy of antidumping duty (ADD) - Maintainability of appeal before the Tribunal - section 9C of the Tariff Act provides for an appeal to the Tribunal if the Central......

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

F: ITC Issue in case of Acqusition of Company in Insolvency

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...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...