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Highlights / Annotations / Catch Notes For December of 2022

Home Highlights December December 2022 Year 2022

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Showing 251 to 300 of 587 Records

1 ....2 3 4 567 8 9 10........ 12

December 19, 2022 Case Laws Central Excise AT

Extended Limitation Period Inapplicable: No Evidence of Willful Fact Suppression by Compliant Appellant During Audits.
December 17, 2022 Case Laws Income Tax HC

High Court Upholds Reopening of Tax Assessment u/s 147; Finds Prima Facie Evidence Against Petitioner.
December 17, 2022 Case Laws Income Tax HC

Tribunal to Reassess MAT Calculation u/s 115JA, Considering 2009 Amendment on Doubtful Advances Inclusion.
December 17, 2022 Case Laws Income Tax HC

CSR Expenses Not Tax-Deductible: Section 37 Amendment Effective April 2015 Affects 2015-2016 Onwards.
December 17, 2022 Case Laws Income Tax HC

High Court mandates Assessing Officer to justify delays in processing refund claims u/s 149(1) before deadline.
December 17, 2022 Case Laws Income Tax AT

Court Analyzes DCF Method for Share Valuation u/s 56(2) of Income Tax Act; Stresses Valuation's Inherent Uncertainty.
December 17, 2022 Case Laws Income Tax AT

CIT Revision u/s 263 Deemed Incorrect: Anonymous Donations and Deficit Set-Off Are Separate Issues.
December 17, 2022 Case Laws Income Tax AT

Interest on Housing Loan Deductible from Rental Income u/s 24(b) of Income Tax Act.
December 17, 2022 Case Laws Income Tax AT

CIT Section 263: New Enquiry on Wages/Labor Expenses Not Allowed if Omitted in Original Limited Scrutiny.
December 17, 2022 Case Laws Income Tax AT

Taxpayer's Savings Scrutinized: CIT(A) Questions Feasibility of Pharmacist's Savings Despite Long Government Service.
December 17, 2022 Case Laws Income Tax AT

Interest from HSBC Geneva deposits not taxable in India for non-residents under Income Tax Act Section 9(1)(v).
December 17, 2022 Case Laws Income Tax AT

Registration Denied: Section 12AA Application Rejected Over Charitable Activity Concerns u/s 2(15); Cash Transactions Excluded.
December 17, 2022 Case Laws Income Tax AT

Assessee's Write-Off for Lost Project's Development Costs Eligible for Deduction in Current Year, Confirms Assessing Officer.
December 17, 2022 Case Laws Customs HC

Court Denies Applicant's Request to Join Lawsuit on Trademark Infringement; Cites Rule 11 of IPR Enforcement Rules.
December 17, 2022 Case Laws Customs AT

Transaction Values Rejected Without Grounds; Rule 7 Valuation Only if Rule 12 Conditions Met; Case Remanded for Review.
December 17, 2022 Case Laws Insolvency and Bankruptcy AT

Revenue Department Misses Filing Deadline for Excise Duty Claim in CIRP; No Funds Available for Recovery.
December 17, 2022 Case Laws Insolvency and Bankruptcy AT

Tribunal Upholds Committee of Creditors' Approval of Resolution Plan, Emphasizes Non-Interference with Commercial Judgment.
December 17, 2022 Case Laws Insolvency and Bankruptcy AT

Financial creditors' CIRP initiation faces fraud claims; Section 65 allows corporate debtors to contest malicious proceedings.
December 17, 2022 Case Laws Insolvency and Bankruptcy AT

NCLT Lacks Power to Alter Resolution Plans Under IBC Section 31; Can Only Approve or Reject Proposals.
December 17, 2022 Case Laws Service Tax HC

Court Criticizes Assistant Commissioner for Misclassifying Export Services; Refund of Input Tax Credit in Dispute.
December 17, 2022 Case Laws Central Excise AT

Non-transfer of unutilized Cenvat credit equals reversal; no double benefit claim without simultaneous refund and duty payment usage.
December 17, 2022 Case Laws Central Excise AT

Interest on Delayed Deposit Refund Payable Under Excise Act Section 35FF Despite Incorrect Provision Cited by Appellant.
December 17, 2022 Case Laws VAT and Sales Tax SC

UP State Sugar Corporation's Attempt to Retain Pre-Acquisition Dues Challenged; Appellant Seeks Relief for Pre-2010 Transactions.
December 17, 2022 Case Laws VAT and Sales Tax HC

Court Rules Tractor Trolleys Not Independent Vehicles for Tax Purposes u/s 2(h) of OET Act.
December 17, 2022 Case Laws VAT and Sales Tax HC

Dealers Must Deposit 50% of Disputed Tax for Stay During Appeal Under AP VAT Act, 2005.
December 16, 2022 Case Laws GST HC

Truck Detained Due to Expired E-way Bill; Circular No.10/2019 Limits Penalty to Rs. 5,000 for Non-Evasion.
December 16, 2022 Case Laws GST HC

Court Quashes GST Cancellation Order for Lacking Clear Reasons, Violating Natural Justice Principles; Registration Restored.
December 16, 2022 Case Laws GST HC

Ex-parte assessment and demand orders issued prematurely u/s 73(8) quashed; case sent back for review.
December 16, 2022 Case Laws GST HC

Court Upholds Order on Delay in GST Appeal; Suggests Applying for New Registration Post Revocation.
December 16, 2022 Case Laws GST HC

Court Rules Writ Petition Unmaintainable Under GST Act; Advises Appeal u/s 107 for ITC Denial.
December 16, 2022 Case Laws GST HC

Challenges in Obtaining IGST Refunds Highlighted; Emphasis on GST Network Issues in Export Processes.
December 16, 2022 Case Laws Income Tax SC

Reassessment u/ss 147/148 not allowed during ongoing Section 154 rectification; High Court erred on limitation period.
December 16, 2022 Case Laws Income Tax HC

High Court Nullifies Assessment Order u/s 144B for Violating Natural Justice; No Hearing Granted to Petitioner.
December 16, 2022 Case Laws Income Tax HC

R&D Activities Do Not Create Permanent Establishment in India; Taxable Only if Profits Accrue Locally - Article 7(1.
December 16, 2022 Case Laws Income Tax HC

Prosecution under Income Tax Act Sections 276C(1), 277, 278E quashed if tax concealment penalties lack evidence.
December 16, 2022 Case Laws Income Tax AT

Fair Market Value Rules in Share Buyback: Section 56(2)(viia) and 2(22)(d) Not Applicable to US Holding Company.
December 16, 2022 Case Laws Income Tax AT

AO to Verify Share Buyback: Extinguishment of Shares u/s 56(2)(viia) Remanded for Proper Examination.
December 16, 2022 Case Laws Income Tax AT

Tax Short-Deduction Dispute: Distinguishing Rent and Maintenance Charges u/ss 194C & 194I of Income Tax Act.
December 16, 2022 Case Laws Income Tax AT

Power of Attorney Holder Not Liable for Long-Term Capital Gains Tax on Property Transfer, Argues Document.
December 16, 2022 Case Laws Income Tax AT

Section 40A(3) & Rule 6DD: Cash payment disallowance exception applied as agent's authenticity confirmed by appellate authority.
December 16, 2022 Case Laws Income Tax AT

CIT(A) Addresses Unexplained Investment u/s 68; Assessee's Share Premium Must Follow Section 56(2)(viib) & Rule 11UA(1)(c)(b.
December 16, 2022 Case Laws Income Tax AT

NCLT Approval of Mergers Doesn't Prevent Tax Authorities from Assessing Tax Liabilities; No Precedents Limit Revenue's Authority.
December 16, 2022 Case Laws Income Tax AT

CIT Revises AO's Order: Section 263 Invoked for Unexplained Cash Deposits, Misapplication of Section 44AD in Commission Income.
December 16, 2022 Case Laws Income Tax AT

Deemed Dividend Income: Security Premium Reserve Excluded from Accumulated Profits u/s 2(22)(e) of Income Tax Act.
December 16, 2022 Case Laws Income Tax AT

Arbitration Award Amount Not Taxable: Already Recorded as Receivable in Balance Sheet, Says Court.
December 16, 2022 Case Laws Income Tax AT

High Court decisions outside jurisdiction hold no weight; precedents remain binding unless overturned by higher authority.
December 16, 2022 Case Laws Income Tax AT

Court Upholds Employee-Director's Reported Perquisite Value for ESOPs; Dismisses Revenue's Appeal on TDS u/s 192.
December 16, 2022 Case Laws Income Tax AT

Transfer Pricing Adjustment Deleted as Assessee's Margin of 15.35% Exceeds Comparable Companies' 14.60% Margin.
December 16, 2022 Case Laws Customs AT

Appeal Allows Provisional Release of Seized Car Without Certificate; Policy Violation Noted in ITC (HS) Chapter 87.
December 16, 2022 Case Laws Customs AT

Court Rules Refusal to Amend Shipping Bill Violates Section 149, Affecting DFIA Eligibility in Foreign Trade Policy.

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