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Highlights / Annotations / Catch Notes For December of 2022

Home Highlights December December 2022 Year 2022

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Showing 201 to 250 of 587 Records

1 2 3 456 7 8 9........ 12

December 21, 2022 Case Laws Income Tax AT

CPC's Section 143(1) Intimation Disallows Section 11 Exemption; Claims Needing Inquiry Require Opportunity for Evidence Presentation.
December 21, 2022 Case Laws Income Tax AT

Cloud Service Fees Not Considered Royalties; Misinterpretation by Assessing Officer on Licensing Rights Corrected.
December 21, 2022 Case Laws Income Tax AT

Co-owners' Tax Deduction Claim Denied: Sale Arrangements Deemed Diversion of Proceeds, CIT(A) Order Overturned.
December 21, 2022 Case Laws Income Tax AT

Segmental Profitability Essential in Transfer Pricing; Audited Accounts Can Be Scrutinized Beyond Chartered Accountant Certification.
December 21, 2022 Case Laws Income Tax AT

Tax Authority Confirms Cost Plus Method for Domestic Transactions; Appeal Dismissed, Upholding OECD Guidelines and ICAI Standards.
December 21, 2022 Case Laws Companies Law HC

Prosecution for Companies Act offenses must start within 6 months of knowledge; fines only u/s 233.
December 20, 2022 Case Laws GST HC

Assessment Order Invalidated for Violating Natural Justice Principles; Non-compliance with Section 75(4) of Act, 2017.
December 20, 2022 Case Laws GST HC

High Court Orders Immediate Restoration of GST Registration Canceled Amid Missing Documents Held by DGGI During Investigation.
December 20, 2022 Case Laws GST HC

Court Quashes GST Registration Cancellation for Natural Justice Violation; Orders New Notice and Hearing Opportunity.
December 20, 2022 Case Laws Income Tax HC

Deputy Commissioner of Income Tax Held Guilty u/s 12, Contempt of Courts Act for Defying Court Order Intentionally.
December 20, 2022 Case Laws Income Tax AT

Trusts Must Keep Accurate Donor Records to Qualify for Exemptions u/s 11(1)(d) and Avoid Taxation u/s 115BBC.
December 20, 2022 Case Laws Income Tax AT

Court Rules No Tax Deduction at Source Needed for UK Agents u/s 195 of Income Tax Act.
December 20, 2022 Case Laws Income Tax AT

Railway siding and demurrage charges exempt from TDS u/s 194C if compliance is impossible due to uncontrollable circumstances.
December 20, 2022 Case Laws Income Tax AT

Court Upholds Addition u/s 68 Due to Unproven Long-Term Capital Gains; Assessee Fails to Prove Legitimacy.
December 20, 2022 Case Laws Income Tax AT

Court Rules Against Tax Authority's Disallowance of Provident Fund Contributions u/s 143(1) as Non-Prima Facie Adjustment.
December 20, 2022 Case Laws Income Tax AT

CIT's Revision u/s 263: No Set-Off Claim Due to Lack of Positive Income, No Prejudice to Revenue.
December 20, 2022 Case Laws Income Tax AT

Appellant's Ignorance Plea Rejected in Sections 153A, 153C Tax Case; Conduct Deemed Contumacious After Section 133A Survey.
December 20, 2022 Case Laws Income Tax AT

Revision u/s 263 Initiated Due to Erroneous Assessment and Lack of Exempt Income Details, Disallowance u/s 14A.
December 20, 2022 Case Laws Income Tax AT

Rectification of loss set-off with shareholding change u/s 154 is debatable, not a mistake on record.
December 20, 2022 Case Laws Income Tax AT

Debate on Comparable Company Selection in Transfer Pricing Case: Profitability of Companies in Question Acknowledged by Assessee.
December 20, 2022 Case Laws Income Tax AT

Transfer Pricing Adjustment: Depreciation Must Be Included in Operating Costs for Accurate ALP Computation.
December 20, 2022 Case Laws Customs AT

Central Government's Decision on Anti-Dumping Duties u/s 9A Lacks Justification; Review Ordered for Reconsideration.
December 20, 2022 Case Laws Customs AT

Court Rules Late Fee Waiver Valid; System Error in Bill of Entry Causes Unjust Hardship and Litigation Costs.
December 20, 2022 Case Laws Customs AT

Appeal Dismissed Due to 7.5% Duty Non-Deposit and Over 2.5-Year Delay; Counsel Negligence Claims Unsupported.
December 20, 2022 Case Laws Companies Law HC

Bombay High Court Rules No Stamp Duty Required for Company Name Change in Amalgamation Process.
December 20, 2022 Case Laws Service Tax HC

Court Upholds Denial of SVLDRS Benefits for Missed Payment Deadline; Petitioner's Late Payment Rejected.
December 20, 2022 Case Laws Indian Laws SC

Exclude 24.02.2018 to 07.03.2018 from appeal delay; writ petition maintainable but not entertained. Appellant acted promptly.
December 20, 2022 Case Laws Indian Laws HC

Court Affirms ICAI's Authority to Start Disciplinary Actions Based on March 2018 Letter; Section 21 Cited.
December 19, 2022 Case Laws GST HC

Court Grants Bail to GST Evasion Accused After 16 Months in Custody, Trial Yet to Begin.
December 19, 2022 Case Laws GST HC

Ex-parte order challenged for violating GST Act Section 73(8) due to insufficient notice period; 30-day rule breached.
December 19, 2022 Case Laws GST HC

Court Grants Fresh Chance to Respond to GST Cancellation Notice; Highlights Time Limitation and Non-application of Mind Issues.
December 19, 2022 Case Laws GST HC

Promissory Estoppel and Legitimate Expectation in North-East Exemptions: Clarifying Article 14 Breach Context.
December 19, 2022 Case Laws GST AAAR

GST Exemption Denied for DWGS & DDGS; Not Classified as Cattle Feed Due to Brewing By-Product Status.
December 19, 2022 Case Laws GST AAAR

Finance Lease Transactions Under IGST Act: Service Recipient's Location Determines Taxation on Reverse Charge Basis (Section 13.
December 19, 2022 Case Laws GST AAAR

Place of Supply for Services on Overseas Property: Location of Recipient in India as per IGST Act Section 12.
December 19, 2022 Case Laws GST AAAR

No ITC on GST for Works Contract Services in Construction for Leasing/Renting Properties Per GST Rules.
December 19, 2022 Case Laws GST AAR

Rajasthan Housing Board Classified as Governmental Authority Under GST Act Due to State Control and Operational Oversight.
December 19, 2022 Case Laws Income Tax HC

Court Stays Recovery Process on Demand Notices; Appellate Authority Directed to Resolve Pending Application u/r 46A.
December 19, 2022 Case Laws Income Tax HC

Legal Proceedings for Tax Evasion u/ss 276-C(1), 276-D, and 277; Penalty Imposed for Non-Compliance With Section 142(1) Notice.
December 19, 2022 Case Laws Income Tax HC

Reassessment u/s 147 Cannot Be Based Solely on Change of Opinion, Court Rules on Tax Deductions.
December 19, 2022 Case Laws Income Tax AT

Non-compliance with notices leads to penalty u/s 271(1)(b) and ex parte order u/s 144 of IT Act.
December 19, 2022 Case Laws Income Tax AT

Assessee Fails to Substantiate Claims on Unexplained Cash Credit u/s 68; Grounds Not Accepted.
December 19, 2022 Case Laws Income Tax AT

Assessing Officer Shouldn't Tax Past Revenues While Disputing Current Year Deferrals Due to Uncertainties in Revenue Recognition.
December 19, 2022 Case Laws Income Tax AT

Revenue Appeal Dismissed Due to NCLT Moratorium u/s 14 of Insolvency and Bankruptcy Code.
December 19, 2022 Case Laws Direct Taxes HC

Court Rules Pre-2016 Transactions Exempt from 2016 Benami Act Amendments; Section 24 Notices Invalid.
December 19, 2022 Case Laws Customs HC

Court Orders Provisional Release of Seized Kiwi Fruits Upon Bank Guarantee; High Court Issues Adjudication Directions.
December 19, 2022 Case Laws Customs AT

Appeal Dismissed for Late Filing; Delay Later Condoned and Case Restored for Further Review.
December 19, 2022 Case Laws Central Excise HC

Court Approves Extended Limitation for Clandestine Removal Case; Different Standards Applied Compared to Full Trial Courts.
December 19, 2022 Case Laws Central Excise HC

Rebate Claim Under Central Excise: One-Year Limitation Period Starts from Relevant Date of Goods Export.
December 19, 2022 Case Laws Central Excise AT

Penalty Reduced for Duty Evasion Under Central Excise Rules Section 25(1); Token Fine Imposed as per Rule 27.

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