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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 AT

Income Tax Act Section 115JB: Ad-hoc 1% Disallowance on Exempted Income Due to Lack of Independent Mechanism.
November 28, 2022 Case Laws Income Tax AT

Section 68 and Section 36(1)(vii) Updates: Unexplained Cash Credits and Bad Debts Adjustments. Assessee Claims Deductions.
November 28, 2022 Case Laws Income Tax AT

Dissimilar Items Can't Be Compared: DVO's Scientifically Analyzed Valuation at Rs. 50/sq.m Upheld Over Imaginary Rs. 235/sq.m Rate.
November 28, 2022 Case Laws Income Tax AT

Income Tax Act Sections 68 & 41: Revenue lacks grounds to sustain addition; no evidence of liability cessation found.
November 28, 2022 Case Laws Income Tax AT

Section 263 Revision Overturned: PCIT Fails to Prove 8% Commission Rate on Accommodation Entry Firm's Income Unjustifiable.
November 28, 2022 Case Laws Income Tax AT

Tax Authority Validates Percentage Completion Method for Revenue Recognition in Survey Case, Following Judicial Precedents.
November 28, 2022 Case Laws Customs AT

Rule 3(5): Imported Goods Over 10 Years Get 2.5% Depreciation Per Quarter, Resulting in NIL Value After a Decade.
November 28, 2022 Case Laws Insolvency and Bankruptcy AT

Tribunal Confirms Adjudicating Authority's Power to Extend Payment Timelines in Resolution Plans Under Insolvency Cases.
November 28, 2022 Case Laws Insolvency and Bankruptcy AT

Workers Seek Inclusion in Stakeholders Committee During Corporate Debtor Insolvency; Gratuity Claims to Follow Insolvency Code Provisions.
November 28, 2022 Case Laws Service Tax AT

Appellants Granted Refund of Unutilized Cenvat Credit; Evidence Sufficient to Establish Nexus for Refund Claim.
November 26, 2022 Case Laws GST HC

Tax Evasion Penalties Demand Detailed Proof of Intent, Not Just "Mens Rea" Claims by Authorities.
November 26, 2022 Case Laws GST HC

Court Reinstates Petitioner's GST Registration After Justifying Delay Due to Financial Strain and COVID-19 Impact.
November 26, 2022 Case Laws GST AAAR

Sub-contractor denied GST exemption for exam-related services; main contractor not an educational institution per notification rules.
November 26, 2022 Case Laws GST AAAR

Medical insurance premiums for employees and families not exempt from GST after Nov 2021 amendment to Notification 12/2017.
November 26, 2022 Case Laws Income Tax SC

Supreme Court Rules Revaluation of Assets in Partnership Reconstitution is a "Transfer" Under Income Tax Act Section 45(4.
November 26, 2022 Case Laws Income Tax HC

High Court Rules Against Revenue for Raising New Issue on Section 80IA Deduction Late in Tribunal Proceedings.
November 26, 2022 Case Laws Income Tax HC

Revenue Accepts Tribunal's Findings; Challenge on Single Ground for Assessee Relief Deemed Unsustainable.
November 26, 2022 Case Laws Income Tax HC

Court Dismisses Petition Against Reopened Assessment; Finds Abuse of Legal Process in NCLT Restoration Opposition.
November 26, 2022 Case Laws Income Tax HC

Faceless Tax Assessments and Jurisdictional Challenges: High Court to Decide on Writ Petition Maintainability and PAN Officer Location.
November 26, 2022 Case Laws Income Tax AT

Assessing Officer Initiated Penalty Proceedings u/ss 271D and 271(1)(c) Without Required Satisfaction or Findings.
November 26, 2022 Case Laws Income Tax AT

Assessee's unexplained share capital triggers Section 68 of Income Tax Act; non-compliance leads to added cash credits.
November 26, 2022 Case Laws Customs HC

Petitioner's appeal restored to CESTAT; respondents barred from recovering over 7.5% of disputed duty. Previous order set aside.
November 26, 2022 Case Laws Customs AT

Seizure Deemed Improper: Revenue Failed to Follow Procedure u/s 110; Penalties u/ss 112, 114 AA Unjustified.
November 26, 2022 Case Laws Customs AT

Provisional Assessment Under Customs Act Section 18 Takes Precedence Over Contract Enforcement in Re-Export Cases.
November 26, 2022 Case Laws Insolvency and Bankruptcy AT

Time Limitation Crucial in Section 7 CIRP: Authority Must Address Even Without Debtor's Objection or Appearance.
November 26, 2022 Case Laws Insolvency and Bankruptcy AT

Corporate Insolvency Resolution Process u/s 9 blocked if there's a genuine dispute needing further investigation.
November 26, 2022 Case Laws Insolvency and Bankruptcy AT

Section 10A: Permanent Ban on Filing CIRP Applications for Claims During Covered Period, Even After Time Elapses.
November 26, 2022 Case Laws Service Tax HC

High Court Rules in Favor of Petitioner: SVLDRS Scheme Benefits Must Be Honored After Payment Before Form Submission.
November 26, 2022 Case Laws Service Tax AT

Court Rules Service Tax Refund Valid for Shops and Flats; Broad Interpretation of "Building" Supports Exemption Claim.
November 26, 2022 Case Laws Service Tax AT

CENVAT Credit Approved for Legal Services Tax in Hotel and Mandap Keeper Activities; Nexus with Output Services Confirmed.
November 26, 2022 Case Laws Central Excise HC

High Court Affirms Tribunal Decision: Assessee Entitled to CENVAT Credit on Capital Goods Not Used for Exempted Goods.
November 26, 2022 Case Laws VAT and Sales Tax HC

Reduced Central Sales Tax of 1% Approved Post 25 Crore Investment in Plant and Machinery from 2010-11 Onwards.
November 25, 2022 Case Laws GST AAAR

Hearing Aid Parts Under Tariff 9021 90 10 Not Tax Exempt, Subject to 18% GST.
November 25, 2022 Case Laws GST AAAR

Appeal Filed Over Unanswered Taxability Question; Lower Authority's Rejection u/s 98(2) Deemed Non-Appealable.
November 25, 2022 Case Laws Income Tax HC

Court Upholds Reopening of Assessment u/s 147; Sufficient Evidence of Transactions with Mridul Securities Found.
November 25, 2022 Case Laws Income Tax AT

Section 263 Revision Proceedings Upheld Due to AO's Omission on Penny Stock Transaction Scrutiny in Assessment Order.
November 25, 2022 Case Laws Income Tax AT

Deduction u/s 40(b) allowed for partners' remuneration from undisclosed income; no revenue loss found.
November 25, 2022 Case Laws Income Tax HC

High Court Rules: Concrete Reasons Required for Reopening Assessments u/s 147 of Income Tax Act.
November 25, 2022 Case Laws Income Tax AT

Taxpayer Challenges Reopening of Assessment u/s 147 Due to Errors in Mentioning Transactions with Nyssa Corporation Ltd.
November 25, 2022 Case Laws Income Tax AT

UPS and Printers Depreciation Rate Increased to 60% as Part of Computer Systems, Not Office Equipment.
November 25, 2022 Case Laws Income Tax AT

Taxpayer Successfully Explains Cash Deposit Source; AO and CIT(A) Faulted for Unfounded Assumptions in Assessment.
November 25, 2022 Case Laws Income Tax AT

CIT Revises Assessment u/s 263 Due to Unexplored Transactions u/s 68; Revision Order Upheld.
November 25, 2022 Case Laws Income Tax AT

No Need to Differentiate Between Rent and CAM Charges for TDS u/s 194I if Paid Separately.
November 25, 2022 Case Laws Income Tax AT

Interest Adjustment on Delayed Receivables Reversed; No Interest Due for Debt-Free Company with Significant Reserves.
November 25, 2022 Case Laws Income Tax AT

Assessee Denied Section 11 Tax Exemption for Prior Years Without Section 12A Registration.
November 25, 2022 Case Laws Customs HC

Court Orders Review of Betel Nut Cargo Release Application u/s 110-A, Customs Act; Decision Pending on Merits.
November 25, 2022 Case Laws Customs HC

Social Welfare Surcharge Computation: No SWS Charged When Basic Customs Duty is Nil or Paid with MEIS Scrips.
November 25, 2022 Case Laws Customs AT

Penalty Reduced for IEC Code Misuse; Fine Cut from Rs. 12 Lakhs to Rs. 50,000 u/s 112(a).
November 25, 2022 Case Laws Customs AT

Custodians Appointed Before June 26, 2002, Exempt from Charges Per Circulars 27/2004-Cus and 13/2009-Cus.
November 25, 2022 Case Laws Customs AT

Appeal on Non-Imposition of Antidumping Duty u/s 9C of Tariff Act; Tribunal's Jurisdiction Challenged.

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