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Highlights / Annotations / Catch Notes For December of 2022

Home Highlights December December 2022 Year 2022

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Showing 401 to 450 of 587 Records

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December 12, 2022 Case Laws Service Tax HC

Assessee Entitled to CENVAT Credit for Inputs on Immovable Property Used for Business, Offsetting Output Service Tax.
December 12, 2022 Case Laws Service Tax AT

Termination Fee Demand Overturned: No Service Rendered in Tripartite Agreement for Event Rights Transfer.
December 12, 2022 Case Laws Service Tax AT

Telecom services qualify as export; not intermediary. Eligible for refund of unutilized input service tax.
December 12, 2022 Case Laws Service Tax AT

Clarifying Tax Classification: Services Charged Per Output Not Manpower Fall Outside "Manpower Recruitment and Supply Agency Services" Definition.
December 10, 2022 Case Laws Customs HC

Customs Authority Halts Bank Guarantee Invocation Over EPCG Authorization; Awaiting Court Decision on DGFT Representation Timeline.
December 10, 2022 Case Laws Central Excise SC

Court Rules Excise Duty Only, No Interest or Penalties for Valuation Confusion in Central Excise Case.
December 10, 2022 Case Laws Central Excise AT

Debate on Extended Limitation in Central Excise: Officer's Duty to Scrutinize and Issue SCN u/s 11A.
December 10, 2022 Case Laws Income Tax HC

Court Rules Non-Scheduled Banks Must Tax Interest on NPAs on Receipt Basis, Aligns with Section 43D Guidelines.
December 10, 2022 Case Laws Income Tax AT

Cash Gifts at Wedding Validated, Income Tax Additions Deleted u/s 69A and 115BBE.
December 10, 2022 Case Laws Income Tax AT

Court Rules Partial Denial of Section 80JJAA Deduction for Additional Wages Unjustified; Entire Deduction Should be Reassessed.
December 10, 2022 Case Laws Income Tax AT

Assessing Officer's Unexplained Cash Credit Addition u/s 68 Rejected; Books of Account Accepted.
December 10, 2022 Case Laws Income Tax AT

Taxpayer Can Offset Business Losses Against Foreign Dividends u/s 115BBD, Plus Deduction Eligible u/s 80G.
December 10, 2022 Case Laws Income Tax AT

Court Rules Share Transactions Void: Deceptive Scheme u/s 68 to Hide Income, Key Information Withheld from Tax Authorities.
December 10, 2022 Case Laws Income Tax AT

Assessee's Foreign Loss Claim u/s 263 Reviewed; AO Failed to Inquire Despite Retrospective Section 43AA Amendment.
December 10, 2022 Case Laws Income Tax AT

Reassessment u/s 147 invalidated; Assessing Officer failed to secure mandatory Section 151 approval, voiding notice and order.
December 10, 2022 Case Laws Income Tax AT

Foreign Tax Credits Denied: Assessee Must Submit Required Documents to AO u/s 128(8) for Verification.
December 10, 2022 Case Laws Income Tax AT

Pr.CIT Supports Revision of Hospital Construction Cost Valuation u/s 263 Due to AO's Inadequate Investigation and Adjudication.
December 10, 2022 Case Laws Income Tax AT

Revenue's Transfer Pricing Adjustment on Seafarer Expenses Reversed Due to Misinterpretation of Reimbursement Transaction with Associated Enterprise.
December 10, 2022 Case Laws Income Tax AT

Section 194IA: No TDS Needed on Property Purchase Below Rs. 50 Lakhs; Assessee Not in Default for Rs. 40 Lakh Deal.
December 10, 2022 Case Laws Income Tax AT

Court Rules Interest on Loan for Subsidiary Investment Is Allowable Business Expense for Parent Company.
December 10, 2022 Case Laws Income Tax AT

Invalid TPO Order Leads to Nullification of Additions by Assessing Officer; Additions Deemed Illegal and Deleted.
December 10, 2022 Case Laws Companies Law AT

Company's Name Restored on Register After Legal Battle Over Rs. 18,12,500 Debt Recovery Case.
December 10, 2022 Case Laws Companies Law AT

Tribunal Confirms NCLT's Call for Forensic Probe into Alleged Company Mismanagement; Consent Letters Found Backdated.
December 9, 2022 Case Laws GST HC

Court Restores GST Refund Application for Notice Pay; Tribunal Not Yet Constituted, Allowing Immediate Pursuit of Refund.
December 9, 2022 Case Laws GST HC

Court Orders GST Evasion Probe Shift to Chennai; Investigators to be Reassigned from Coimbatore/Madurai Jurisdiction.
December 9, 2022 Case Laws Income Tax HC

Section 147 Assessment Reopening Needs Section 143(2) Notice; Absence Invalidates Officer's Jurisdiction and Actions.
December 9, 2022 Case Laws Income Tax HC

Assessee's Exemption Denied u/s 10(22); Cash Additions Made u/s 68 Due to Unsubstantiated Claims.
December 9, 2022 Case Laws Income Tax HC

High Court Rules CIT(A) Cannot Sustain Additions Without Proper Inquiry into Unexplained Money from Father-in-Law.
December 9, 2022 Case Laws Income Tax AT

TDS Deduction Permitted for Interest Payments to Outgoing Partner u/s 40(a)(ia) for 2014-15 Assessment Year.
December 9, 2022 Case Laws Income Tax AT

Revised return claiming Section 11 exemption deemed defective due to manual filing after e-filing original return.
December 9, 2022 Case Laws Income Tax AT

Taxpayer Can Claim Foreign Tax Credit Despite Late Form 67 Filing; Rule 128(9) Supports Claim.
December 9, 2022 Case Laws Income Tax AT

Assessee's Section 154 rectification request for 50% expense claim denied; issue not pursued in original appeal.
December 9, 2022 Case Laws Income Tax AT

Income Tax Appeal Remanded After Non-Appearance; Assessee Must Cooperate in Expedited Proceedings or Face Decision on Available Material.
December 9, 2022 Case Laws Income Tax AT

Ex parte orders issued after assessee repeatedly ignored notices during assessment; no leniency granted due to non-cooperation.
December 9, 2022 Case Laws Income Tax AT

Court Approves All Comparables for External TNMM; No Transfer Pricing Adjustment Needed for Arm's Length Price.
December 9, 2022 Case Laws Income Tax AT

Section 11 Income Tax Act: Charitable Income Exemption Requires Specified Investments for Accumulated Funds Exceeding 15.
December 9, 2022 Case Laws Customs AT

Dispute Over Customs Duty Recovery on Liquid Glucose Concentrate; SION E22 vs. SION E76 Norms in Focus.
December 9, 2022 Case Laws Insolvency and Bankruptcy AT

NCLT Order for Payment to Corporate Debtor Upheld; No Evidence of Fund Transfer to Sister Concern Found.
December 9, 2022 Case Laws Central Excise AT

Penalties Upheld for Direct Involvement in Fraudulent Cenvat Credit u/r 26, Central Excise Act 2002.
December 9, 2022 Case Laws Central Excise AT

Interest Levied for Wrongful Availment of CENVAT Credit Despite Non-Utilization; Reversed Pre-Show Cause Notice.
December 9, 2022 Case Laws Indian Laws Commission

Investment Dispute Over Duplex Flat: Complainant Not a "Consumer" Under Consumer Protection Act, 1986.
December 8, 2022 Case Laws GST AAAR

Charitable Society's Property Rentals Not Part of Educational and Health Care Services Supply.
December 8, 2022 Case Laws GST AAR

Whole-Time Director Expense Reimbursements Not Subject to GST; Reverse Charge Mechanism Inapplicable for Actual Cost Payments.
December 8, 2022 Case Laws GST AAR

GST Reverse Charge on Director Remuneration: Taxable Portion Defined u/s 194J, Separate from Salaries.
December 8, 2022 Case Laws GST HC

Appellate Authority's Order on ITC Reversal and GST Cancellation Set Aside Due to Lack of Detail on Cancellation Date.
December 8, 2022 Case Laws GST HC

Investigation Ongoing: Petitioner's IGST Refund on Exports Under Advance Authorizations/EOU Scheme Remains Undecided.
December 8, 2022 Case Laws GST AAR

Advance Ruling Authority Declines to Decide on Place of Supply for GST Export Services Determination.
December 8, 2022 Case Laws Income Tax HC

Tribunal Rules Section 14A Cannot Disallow Expenses on Dividend Income Without Challenging Taxpayer's Uncharged Investment Management Claim.
December 8, 2022 Case Laws Income Tax AT

Delay in Filing Form 67 Doesn't Block Foreign Tax Credit Claim u/ss 90/90A, Rules Court.
December 8, 2022 Case Laws Income Tax AT

Trusts with Minor Religious Expenses but Charitable Focus Qualify for Section 80G Tax Exemption.

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