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Highlights / Annotations / Catch Notes For December of 2022

Home Highlights December December 2022 Year 2022

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Showing 151 to 200 of 587 Records

1 2 345 6 7 8........ 12

December 23, 2022 Case Laws Customs HC

Court Upholds 100% Bank Guarantee for Importer Due to Alleged Undervaluation, Citing Section 18(1) and Circular No.38/2016.
December 23, 2022 Case Laws Customs AT

Customs Broker avoids penalty as Adjudicating Authority fails to justify doubts about goods' declared value u/r 8(1).
December 23, 2022 Case Laws Customs AT

Central Government's Inaction on Anti-Dumping Duty Implies Rejection; Matter to be Referred Back for Decision.
December 23, 2022 Case Laws Customs AT

Shipping Bill Amendment Permitted: No Evidence of Non-Conformity Found, Decision-Making Data Transfer Approved.
December 23, 2022 Case Laws Companies Law HC

Petitioner Granted Bail in Cheque Misuse Case Under Companies Act Section 212(6) Due to Lack of Arrest.
December 23, 2022 Case Laws Insolvency and Bankruptcy AT

Corporate Debtor's debt acknowledgment since 2010 allows Section 7 Application for CIRP, not barred by limitation period.
December 23, 2022 Case Laws Money Laundering HC

Courts Urged to Avoid Interfering in Investigations, Except in Cases of Jurisdiction Issues or Abuse of Power.
December 23, 2022 Case Laws Money Laundering AT

Coram Non-Judice: Cross-Examination Not Standard in Money Laundering Cases, Only for Exceptional Situations.
December 23, 2022 Case Laws Central Excise HC

Court Rules Interest on Refunds Starts from Initial Claim Date, Not Final Submission, per Sections 11-B, 11-BB.
December 23, 2022 Case Laws Central Excise AT

Tuticorin Unit CENVAT Credit Issue: No Duty Demand Confirmation u/s 11A(1); Penal Provisions Not Invoked.
December 23, 2022 Case Laws VAT and Sales Tax HC

High Court Rules Porridge, Including Instant, Exempt from VAT and Sales Tax; Tribunal's Denial Overturned.
December 23, 2022 Case Laws VAT and Sales Tax HC

Court Invalidates Assessment Order for Ignoring Assessee's Reply; Statutory Requirements Not Met.
December 23, 2022 Case Laws VAT and Sales Tax HC

Saree, patta, dhoti, and gamuchha classified as textile products under VAT and Sales Tax laws for tax purposes.
December 23, 2022 Case Laws Indian Laws HC

Court Rules No Vicarious Liability for Independent Director Without Specific Evidence in Cheque Dishonor Case.
December 22, 2022 Case Laws Customs AT

Customs Act Penalties Reduced for Misdeclared Vehicle Imports; Notification Benefit Misuse Not Considered Fraudulent.
December 22, 2022 Case Laws GST HC

Court Overturns Cancellation of Registration, Criticizes Inadequate Legal Consideration in Appellate Decision.
December 22, 2022 Case Laws GST HC

Court Denies Blanket Stay on Confiscation Order; Considers Conditional Release of Goods and Conveyance u/s 129.
December 22, 2022 Case Laws GST AAR

Roombr Device Classified as Automatic Data Processing Machine Under Tariff Heading 8471 41.
December 22, 2022 Case Laws GST AAR

Transfer of Mobile App Software as Going Concern Attracts Nil GST, Says Advance Ruling Authority.
December 22, 2022 Case Laws GST AAR

GST and 160% Compensation Cess Imposed on 'Raula Gundi' Chewing Tobacco Product.
December 22, 2022 Case Laws Income Tax AT

License Agreements Don't Grant Ownership: No Depreciation Claims Allowed u/s 32(1) of the Income Tax Act.
December 22, 2022 Case Laws Income Tax AT

Income Tax Appeals: Business Transaction with Landspace Not Deemed Dividend u/s 2(22)(e.
December 22, 2022 Case Laws Income Tax AT

Section 69 Case: No Income Addition Due to Unexplained Investment and Lack of Evidence in Unsigned Documents.
December 22, 2022 Case Laws Income Tax AT

Natural Justice Requires Verification of New Evidence in Appeals u/s 144 & 145(3) for Fair Process.
December 22, 2022 Case Laws Income Tax AT

No Deductions or Loss Carry Forward for Assessee Without Existing Business: Depreciation, Expenses, Interest Claims Denied.
December 22, 2022 Case Laws Income Tax AT

Profit from Immovable Property Transfer is Business Income: Gains/Losses from Debt-Land Exchanges Are Business Operations.
December 22, 2022 Case Laws Income Tax AT

Assessment Order Invalidated for Exceeding Time Limit; Draft Order u/s 144C(1) Unjustified, Final Order Time-Barred.
December 22, 2022 Case Laws Insolvency and Bankruptcy AT

NCLT orders CIRP initiation as Corporate Debtor fails to reconcile accounts after multiple requests from Operational Creditor.
December 22, 2022 Case Laws Insolvency and Bankruptcy AT

Appeal Refiled After 321 Days with New Facts; Allegations of Strategic Manipulation Acknowledged as Mistake, No Further Action.
December 22, 2022 Case Laws Service Tax AT

Adjudicating Authority Ordered to Refund Unadjusted Pre-Deposit Not Considered Admitted Tax Under SVLDR Scheme.
December 22, 2022 Case Laws Service Tax AT

Appellant Challenges Rejection of Service Tax Refund Claim Due to Limitation on Works Contracts Classified as Original Works.
December 22, 2022 Case Laws Central Excise AT

Appeal Dismissed in Duty Refund Case on Physician Samples; Pre-Deposit Required Under Revised Appellate Scheme.
December 22, 2022 Case Laws Central Excise AT

Tax Liability Imposed on Assumptions Lacks Contextual Evaluation in Clandestine Removal Case; Circumstantial Evidence Unexamined.
December 22, 2022 Case Laws VAT and Sales Tax HC

Refund Denied for Export Goods u/r 41(4) Due to Carry Forward Instead of Claim in VAT R-2.
December 21, 2022 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Approved for Corporate Debtor; Creditors Must Submit Claims Post-Regulation 12 Amendment.
December 21, 2022 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Approval Stresses Timely Asset Maximization; CoC Meeting Bars Late Third-Party Offers to Protect CIRP Integrity.
December 21, 2022 Case Laws Insolvency and Bankruptcy AT

NCLT Clarifies Jurisdiction Limits u/s 7 of Insolvency Code; Jurisdiction Can't Be Assumed or Granted by Consent.
December 21, 2022 Case Laws Indian Laws HC

High Court Denies Anticipatory Bail to Petitioners in Revenue Loss Conspiracy Involving PAN Transfer to PCIT Offices.
December 21, 2022 Case Laws Income Tax HC

Directors Not Liable for Company's Dues u/s 179 Due to Inability to Deposit 20% of Tax Demand.
December 21, 2022 Case Laws Income Tax HC

High Court Questions Approval Process for 85 Assessment Orders in One Day, Citing Lack of Thorough Review.
December 21, 2022 Case Laws Income Tax HC

High Court affirms Assessing Officer's decision: Compensation for plot cancellation is a capital receipt, not revenue.
December 21, 2022 Case Laws Income Tax AT

Can an Assessment Order Be Nullified Due to Missing Section 143(2) Notice for Last-Day Revised Tax Return?
December 21, 2022 Case Laws Income Tax AT

Bad debts fully written off cannot adjust book profits u/s 115JB of the Income Tax Act.
December 21, 2022 Case Laws Income Tax AT

No Automatic Deemed Registration u/s 12AA If Application Not Decided in Six Months.
December 21, 2022 Case Laws Income Tax AT

Court Dispute Over Disallowed Deductions for Partner Payments u/s 40(b) of Income Tax Act.
December 21, 2022 Case Laws Income Tax AT

TDS Credit Can Be Carried Forward to Future Years if It Matches Taxpayer's Declared Income.
December 21, 2022 Case Laws Income Tax AT

Dealership Business Faces Disallowance of Advertisement Expenses; CIT(A) Upholds Decision on Inapplicability to Operations.
December 21, 2022 Case Laws Income Tax AT

AO's Mechanical Application of Rule 8D u/s 14A Deemed Unsustainable; Disallowance to be Removed for Income Calculation.
December 21, 2022 Case Laws Income Tax AT

Section 263 Revision Invalid: AO's Lack of Documentation Not Grounds for Erroneous Assessment Order.
December 21, 2022 Case Laws Income Tax AT

Court Rules Trading Losses on Penny Stocks Genuine; No Evidence of Manipulation by Taxpayer or Broker.

1 2 345 6 7 8........ 12

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