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Highlights / Annotations / Catch Notes For December of 2022

Home Highlights December December 2022 Year 2022

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Showing 301 to 350 of 587 Records

1 ....3 4 5 678 9 10 11........ 12

December 16, 2022 Case Laws Companies Law

Seeking issuance of summon the witness for examination - NCLT refused to issue summons - disputes of oppression and mismanagement of a company. - in the facts and......
December 16, 2022 Case Laws Companies Law

Restoration of the name of the Company - going concern - default in statutory compliance and failure to file return since 31.03.2013. - the Appellant Company is having......
December 16, 2022 Case Laws Insolvency and Bankruptcy

Cancellation of approval of Resolution Plan - Breach of conditions of the Plan - forfeiture of amount of Rs. 20 Crore deposited by the Resolution Applicant - Information....
December 16, 2022 Case Laws Insolvency and Bankruptcy

Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions....
December 16, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Assignment of debt during pendency of the proceeding u/s 7 - there is no prohibition in the IBC or any of the Regulations from continuing the......
December 16, 2022 Case Laws Insolvency and Bankruptcy

Possession of the property - Claim by third-party - Right of the corporate debtor over the leasehold property - the fact remains that on 01.12.2015, after the......
December 16, 2022 Case Laws Service Tax

Claim of refund of service tax - work contract services - Section 102 of the Finance Act, 1994 - As per Section 102, the service provider is eligible for exemption of......
December 16, 2022 Case Laws Service Tax

Place of supply - intermediary service - Refund of Cenvat Credit - export of services - An intermediary is a person who arranges or facilitates provision of the main......
December 16, 2022 Case Laws Service Tax

Refund of service tax - Period of limitation - Invoice Raised in service tax paid prior to introduction of GST - Service was not complete and GST was paid after......
December 15, 2022 Case Laws GST

Period of limitation for retaining the seized goods - Seeking return of his laptop, computer, documents and other things which were seized during search proceedings -......
December 15, 2022 Case Laws GST

Blocking the Input Tax Credit (ITC) - Scope of Section 16(2) read with Rule 37 - Non payment of consideration within 180 days u/s 16(2)(d) of CGST Act - The respondents.....
December 15, 2022 Case Laws GST

Cancellation of registration - non filing of GST Returns - Petitioner contended that, since he was out of business, the return after September, 2018 could not be filed......
December 15, 2022 Case Laws Income Tax

Short payment of TDS u/s 195 - error in depositing TDS under the wrong challan - office of DCIT (OSD) TDS has escalated the issue to CPC – TDS for either necessitating......
December 15, 2022 Case Laws Income Tax

Disallowance u/s 40(a)(ia) for non-deduction of tax at source (TDS) - assessee in default - Assessee has paid interest u/s 201(1A) for non-deduction/short deduction of......
December 15, 2022 Case Laws Income Tax

Exemption u/s 11 - charitable activity or not - medical aid / facilities to the poor / needy persons - running the activities on commercial basis - The assessee had only....
December 15, 2022 Case Laws Income Tax

Addition of the net benefit accruing to the assessee on account of CCM - shifting of profit to loss - Client Code Modification (CCM) - It is settled principle of law......
December 15, 2022 Case Laws Income Tax

Assumption of jurisdiction under 153C - assessment in search cases - Even as per the pre-amended provisions of Section 153C, AO has to record satisfaction to the effect.....
December 15, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - bonafide belief - interest income earned during the year on fixed deposits and savings bank accounts were not offered to tax - Assessee contended....
December 15, 2022 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - AO referred the valuation of property to Valuation Cell and DVO - difference between the DVO value and consideration paid for purchase of......
December 15, 2022 Case Laws Income Tax

Income accrued in India - income from rented properties held by the appellant in Australia and UK - right of the resident country to tax its residents - the expression......
December 15, 2022 Case Laws Customs

Rejection of request for waiver of interest while granting immunity from penalty and prosecution - order of Settlement Commission - the liability of the Petitioner to......
December 15, 2022 Case Laws Customs

Increase in rate of customs duty on import of dry dates - Effective date - Filing of Bill of Entry prior to the issue of notification - Revenue is not in a position to......
December 15, 2022 Case Laws Customs

Levy of penalty - Mis-declaration of goods - Self assessment of Bill of entry - While the importer is required to subscribe to the truth of the contents of the Bill of......
December 15, 2022 Case Laws Companies Law

NCLT - reappointment of the petitioner - judicial member of the National Company Law Tribunal - Merely because the petitioner has shown her willingness to be considered,....
December 15, 2022 Case Laws Companies Law

Disqualification of the Petitioners - Deactivation of Director Identification Number (DIN) and the Digital Signature Certificate (DSC) of the Petitioners - introduction.....
December 15, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - approval of Resolution Plan - Distribution of the amount to the Financial Creditors as per the decision of the CoC cannot be.....
December 15, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Fairness of Resolution plan - appellant being Association of the ‘Homebuyers’ - plan challenged on various issued including, the ‘Resolution Plan’ amount being......
December 15, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Demand Notice on unpaid Operational Debt - existence of dispute - When we look into the contents of allegations made in the Reply Notice, it is......
December 15, 2022 Case Laws Insolvency and Bankruptcy

CIRP - bonafide nature of the transactions or not - recovery from the ex-directors of the corporate debtor - forensic and transaction audit of the corporate debtor was......
December 15, 2022 Case Laws Insolvency and Bankruptcy

CIRP proceedings - Infirmities and illegalities committed by the RP - it is evident that the RP had not taken any reasonable step to get the CD as going concern which is....
December 15, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - inter corporate deposit - Proof of debt - Appellant failed to produce any proof of the RTGS by way of bank statement indicating that the amount has.....
December 15, 2022 Case Laws Money Laundering

Provisional attachment - Expiry of 80 days mandatory period for confirmation of the provisional attachment u/s 5 of PMLA - Applicability of decision of Supreme Court for....
December 15, 2022 Case Laws Service Tax

Rejection of SVLDRS declaration - quantification qualifies as quantification before 30.6.2019 under SVLDRS, 2019 or not - Claim of quantification based on letter issued.....
December 15, 2022 Case Laws Service Tax

Demand of service tax - providing real estate agent services - self service or not - Extended period of limitation - It is clear that the amount received by the......
December 15, 2022 Case Laws Service Tax

Refund of service tax wrongly / under a mistake of law - Period of limitation - Club or Association Services - principle of mutuality - Since Service Tax received by the....
December 15, 2022 Case Laws Service Tax

Demand of services on ‘surrender charge’ retained by the appellant upon withdrawal of ‘insured’ from ‘unit linked insurance policies (ULIP)’ - voluntary withdrawal from.....
December 15, 2022 Case Laws VAT and Sales Tax

Purchase of gold for manufacturing of jewellery and ornaments - The assessing authority disallowed the claim for exemption on the sole ground that the purchasing dealer.....
December 15, 2022 Case Laws VAT and Sales Tax

Exemption from central sales tax (CST) - transit sale - Petitioner had effected sales by transfer of documents of title of the goods during their movement from one State....
December 15, 2022 Case Laws Indian Laws

Dishonor of cheque - accused was acquitted - Preconditions for a valid cheque - The complainant unilaterally has put in dates on the cheques without the authority of the....
December 14, 2022 Case Laws GST

Detention of goods - Levy of penalty - correct description of goods - the goods sold were on the basis of number of pieces and not according to the weight - old and......
December 14, 2022 Case Laws GST

Input Tax Credit (ITC) - validity of demand raised before issuance of show cause notice (SCN) - summary of notice in Form DRC-01 - mismatch of the GST payable on inward.....
December 14, 2022 Case Laws GST

Best Judgement assessment - Ex-parte order - Non-functioning of GST Tribunal - Failure to file the GST returns and pay the tax due to COVID for 10 months in time -......
December 14, 2022 Case Laws GST

Levy of Penalty - transporting the vehicle in question after expiry of the e-way bill - time gap between the expiry of the bill and interception of the vehicle in......
December 14, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - disclosure or admission made u/s 132(4) of the Act during the course of search proceedings - assessee has taken specific plea that no money,......
December 14, 2022 Case Laws Income Tax

Accrual of income - assessee was declaring LPS on outstanding credit receivables on accrual basis - hybrid system of accounting - the assessee has followed the......
December 14, 2022 Case Laws Income Tax

Prior period expenditure - interest liability for the 22 month period - Assessee following mercantile system of accounting, with prudence and conservatism being......
December 14, 2022 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - non-deduction of tax at source (TDS) - the amendment brought in by Finance Act No. 2 of 2014 restricting the disallowance u/s 40(a)(ia) of......
December 14, 2022 Case Laws Income Tax

Claim of interest expenditure - Nexus between investments and borrowed funds - A clear and direct nexus has to be established between the loan funds and the investments.....
December 14, 2022 Case Laws Income Tax

Set off of brought forward business loss of earlier years - We also see no conflict in an income being taxable under the head profits and gains from business or......
December 14, 2022 Case Laws Income Tax

TP Adjustment - the TPO is erred in adopting CUP method for few transactions when he has accepted overwhelming majority of transactions under TNMM method. The DRP......

1 ....3 4 5 678 9 10 11........ 12

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F: Transfer of ITC without filing ITC-02

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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...

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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

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