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Highlights / Annotations / Catch Notes For December of 2022

Home Highlights December December 2022 Year 2022

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Showing 351 to 400 of 587 Records

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December 14, 2022 Case Laws Direct Taxes HC

Sections 2(9)(A) & 2(9)(C) of Benami Act can't apply retroactively; High Court quashes 2011 transaction order.
December 14, 2022 Case Laws Customs AT

Denial of Cross-Examination of Chemical Examiner Breaches Natural Justice; Validity of Test Report Under Scrutiny.
December 14, 2022 Case Laws FEMA HC

Directors Can Be Held Liable for Company Offences Under FEMA Unless They Prove Otherwise.
December 14, 2022 Case Laws Service Tax HC

Adjudication Delay: Crucial Reconciliation Documents Overlooked, Case Sent Back for Fresh Review.
December 14, 2022 Case Laws Service Tax AT

Supreme Court precedent ignored: Refund delay on unutilized Cenvat Credit for exports questioned u/s 11BB. Judicial discipline breached.
December 14, 2022 Case Laws Central Excise HC

Rebate claims on exported goods u/r 18 must follow Section 11B's time limit in Central Excise Act, 1944.
December 14, 2022 Case Laws Central Excise AT

Appellant Receives Penalty Reduction for Cenvat Credit After Paying 25% Without Initial Option in Order in Original.
December 14, 2022 Case Laws VAT and Sales Tax HC

High Court Overturns Lower Decisions, Allows Exemption on Penultimate Export Sale u/s 5(3) of CST Act.
December 14, 2022 Case Laws Indian Laws HC

Non-Executive Directors Not Automatically Exempt from Liability in Cheque Dishonor Cases, Indian Law Interpretation Explained.
December 14, 2022 Case Laws Indian Laws HC

High Court Quashes Proceedings Due to Invalid Demand Notice u/s 138 of Negotiable Instruments Act.
December 14, 2022 Case Laws Indian Laws HC

Court Rules Tax Claims Can't Override Prior Mortgages; Prior Secured Interests Prevail Over Tax Department Attachments.
December 14, 2022 Case Laws Service Tax SC

Tribunal Rules: No Extended Limitation Period or Penalty Under Finance Act 1994 Sections 65(68) & 65(86b.
December 14, 2022 Case Laws Service Tax SC

Clarification on "manpower recruitment or supply agency service" u/s 65(68) for service tax: Reverse charge mechanism applies.
December 13, 2022 Case Laws Indian Laws SC

High Court Can't Resolve Intense Disputes or Compare Conflicting Technical Reports under Article 226 Jurisdiction.
December 13, 2022 Case Laws Indian Laws SC

Supreme Court: Interest Required on Withheld License Fees After High Court Dismisses Writ u/s 36.
December 13, 2022 Case Laws GST HC

Court Rules GST Registration Can't Be Canceled on Undisclosed Directions from Head Office Dated 28.09.2022.
December 13, 2022 Case Laws Income Tax AT

TNMM Chosen Over CUP for Arm's-Length Price in Brokerage Services Transfer Pricing Case.
December 13, 2022 Case Laws Income Tax HC

High Court Denies Income Tax Exemption u/s 10B Due to Assessee's Failure to File Mandatory Form-56G.
December 13, 2022 Case Laws Income Tax HC

High Court Criticizes Assessing Officer's Negligence in Reopening Assessment u/ss 147 & 148A Due to Procedural Errors.
December 13, 2022 Case Laws Income Tax AT

Penalty u/s 271(1)(b) Invalid if Notices Sent to Outdated Email; Proper Service Required for Enforcement.
December 13, 2022 Case Laws Income Tax AT

Taxpayer's Comparables Rejected by TPO; Internal TNMM u/r 10B Scrutinized for Transfer Pricing Compliance.
December 13, 2022 Case Laws Income Tax AT

Company Reports Rental Income as Business Income; Claims Deductions for Interest and Charges u/s 37(1.
December 13, 2022 Case Laws Income Tax AT

Assessing Officer Cannot Arbitrarily Disallow 20% of Expenses Without Evidence or Specific Instances Under Review.
December 13, 2022 Case Laws Income Tax AT

Assessment Reopening u/s 147 Justified: AO's Reasons Based on Directorate of Information Deemed Prima Facie Lawful.
December 13, 2022 Case Laws Income Tax AT

Deposits u/s 68 Explained by Sufficient Cash Flow; Assessee's Position Upheld by Tax Authorities.
December 13, 2022 Case Laws Income Tax AT

Dispute Over Stamp Duty Valuation vs. Actual Payment in Property Sale u/s 56(2)(vii)(b) of Income Tax Act.
December 13, 2022 Case Laws Income Tax AT

Assessee's Explanation for Unexplained Cash Deposits Deemed Reasonable; Section 68 Additions Deleted After Loan Repayment Verified.
December 13, 2022 Case Laws Income Tax AT

Tax Credit Delay Approved After 14-Day Filing Lapse Due to Zambian Certificate Issue, Section 90 Involved.
December 13, 2022 Case Laws Service Tax HC

Service Tax Compliance Valid Under Composition Scheme Notification No. 32/2007 at 2% Compounded Rate.
December 13, 2022 Case Laws Central Excise AT

Penalty Challenged for Excess Credit on Capital Goods; Section 11A(2B) Cited, No Malintent Found by Appellant.
December 12, 2022 Case Laws GST HC

Provisional Release of Confiscated Goods and Vehicle Under GST Act: Sections 67(2), 67(6), 129, and 130 Explained.
December 12, 2022 Case Laws GST AAR

Business Structures Ineligible for Concessional Tax Rate, Subject to 9% CGST and SGST on Works Contract Services.
December 12, 2022 Case Laws GST AAR

Leasing Goods Across States as Services Under GST: Maharashtra to Karnataka Transactions Taxable Due to Distinct Entity Rule.
December 12, 2022 Case Laws GST AAR

Glaze Gels classified as 'Sugar Confectionery,' not 'Boiled Confectionery,' subject to 18% GST, per AAR ruling.
December 12, 2022 Case Laws GST AAR

Tata Ace Garbage Tipper classified under Entry 8704; taxed at 28% as a goods transport vehicle.
December 12, 2022 Case Laws GST AAR

Entitlement to Input Tax Credit for Pipeline Construction Outside Licensed Premises Denied Due to Legal Restrictions.
December 12, 2022 Case Laws GST AAR

Advance Ruling Denied Due to Missing Documents and Incomplete Information; Authority Requires Full Transaction Details for Review.
December 12, 2022 Case Laws GST AAR

Indian Company Must Pay IGST Under Reverse Charge for Import of Services from IVL Sweden to Fulfill MCGM Contract.
December 12, 2022 Case Laws GST AAAR

High Sea Sales of imported goods not a "goods" supply under GST; related services are taxable per Section 7 CGST Act.
December 12, 2022 Case Laws Income Tax AT

Cash Payments for Flat Purchase Deemed Unsustainable Due to Lack of Cross-Examination Opportunity Despite Evidence Against Assessee.
December 12, 2022 Case Laws Customs HC

High Court Rules Revocation of Customs Broker License Excessive for Mis-declaration and Unauthorized IEC Use Under CBLR 2013.
December 12, 2022 Case Laws Customs HC

6% Annual Interest on Delayed IGST Refunds for Specified Shipping Bills from May 24, 2021, Until Remittance.
December 12, 2022 Case Laws Customs AT

Courier Penalized for KYC Lapse; No Violation of Regulation 12(i), (iv), (v) Due to Proper Record Keeping.
December 12, 2022 Case Laws Customs AT

Proving Intent Essential for Penalties in Customs Cases; Convictions Shouldn't Rely on Assumptions or Doubts.
December 12, 2022 Case Laws Customs AT

Goods Re-assessment Required at Ex-Bond Clearance for Home Use u/s 2(2) of Customs Act, 1962.
December 12, 2022 Case Laws Customs AT

Project Import Exemption Granted as Contract Registered Before Home Consumption Clearance; No Contravention Found.
December 12, 2022 Case Laws Customs AT

Customs Broker License Revocation Overturned Due to Insufficient Evidence of Regulation 10(n) Violation in Exporter's Operational Status Case.
December 12, 2022 Case Laws Customs AT

Company and Director Penalized Under Customs Act for Red Sandalwood Export Attempt; Lack of Evidence Questioned.
December 12, 2022 Case Laws Companies Law AT

NCLT rules against private company for bypassing formal notice and offer letter in share allotment to majority shareholders.
December 12, 2022 Case Laws Insolvency and Bankruptcy AT

Court Evaluates Buyer-Seller Relationship and Financial Creditor Status in High Seas Sale Agreement Case.

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