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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

1 ....5 6 7 8910 11 12

December 12, 2022 Case Laws Service Tax

CENVAT Credit - inputs/ inputs services used for construction of immovable property - While constructing the immovable properties, assessee would have availed various......
December 12, 2022 Case Laws Service Tax

Termination fee - demand of service tax under the category of “permitting commercial use or exploitation of any event service” - The tripartite agreement which has been.....
December 12, 2022 Case Laws Service Tax

Export of services - intermediary services or not - Refund of unutilized input service - The telecommunication service provided by SGIPL qualify for export since it is......
December 12, 2022 Case Laws Service Tax

Job Work - Manpower Recruitment and Supply Agency Services or not - charges were calculated on per ton basis therefore, the number of manpower, man-days or man-hours is.....
December 10, 2022 Case Laws Customs

Invocation of bank guarantee - non-redemption of Export Promotion Capital Goods (EPCG) authorisations which was availed of earlier - it is the case of the petitioner......
December 10, 2022 Case Laws Central Excise

Valuation - Levy of interest and penalty - since the Revenue itself appeared to be unclear on the correct method of valuation of the goods, it is not appropriate to......
December 10, 2022 Case Laws Central Excise

Extended period of limitation - Suppression of facts or not - Needless to say that the assessee may make mistakes in self-assessment and the check against this has been.....
December 10, 2022 Case Laws Income Tax

Interest accrued on non performing assets - Applicability of sec 43D - It serves no purpose that the assessee, which is a non-scheduled bank, should include the......
December 10, 2022 Case Laws Income Tax

Addition u/s 69A r.w.s 115BBE - Unexplained cash found - the money has been found in the wrapped cover wherein the assessee has contended that the money has been......
December 10, 2022 Case Laws Income Tax

Claim of deduction u/s. 80JJAA - additional wages paid during the year - In case the AO has denied the total deduction u/s. 80JJAA of the Act for incorrect report......
December 10, 2022 Case Laws Income Tax

Addition u/s.68 - unexplained cash deposit into bank - demonetization period - Books of account not rejected - As the treating of the cash deposits an unexplained cash......
December 10, 2022 Case Laws Income Tax

Set off of current year business loss against foreign dividend income - levy of tax u/s 115BBD on gross foreign dividend income - assessee would be entitled for set off.....
December 10, 2022 Case Laws Income Tax

Addition u/s 68 - genuineness of transactions of purchase of shares - appellant deliberately withheld the information from the AO as well as the CIT(A) which is within......
December 10, 2022 Case Laws Income Tax

Revision u/s 263 - ssessee has claimed foreign fluctuation loss with respect to foreign currency loan which was converted into the shares of the company - AO has not......
December 10, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - AO failed to get the approval u/s 151 - this omission vitiates the reassessment proceedings, notice u/s 148 of the Act and consequent......
December 10, 2022 Case Laws Income Tax

Disallowance of foreign tax credits - failure to the requisite documents as specified u/s 128(8) - Considering the fact that the assessee is stated to be in possession......
December 10, 2022 Case Laws Income Tax

Revision u/s 263 - valuation of the cost of construction for hospital building - as per explanation u/s 263, the AO did not discharge his liability fully. First the AO......
December 10, 2022 Case Laws Income Tax

TP adjustment on account of reimbursement of seafarer expenses - Revenue has only doubted the genuineness of the alleged reimbursement of expenses made by the assessee......
December 10, 2022 Case Laws Income Tax

TDS u/s 194IA - payment for purchase of property - the assessee in the instant case has admittedly paid Rs. 40 lakhs which is below threshold limit provided to trigger......
December 10, 2022 Case Laws Income Tax

Disallowance of interest on unsecured loan taken which is 100% subsidiary of the assessee - addition on the ground as it is not incurred for the purpose of assessee’s......
December 10, 2022 Case Laws Income Tax

TP Adjustment - order of reference to the TPO in the present case is invalid, therefore the addition made based on the basis an order passed by the TPO on an invalid......
December 10, 2022 Case Laws Companies Law

Restoration of name of the Company - the ‘Appellant’ / ‘Company’ has initiated various proceedings before the Criminal Courts (8 in number) against its ‘Debtors’, and is....
December 10, 2022 Case Laws Companies Law

Validity of order of NCLT for forensic investigation - Oppression and Mismanagement - Validity of Board Meeting - This Tribunal is of the earnest view that NCLT had......
December 9, 2022 Case Laws GST

Refund of GST paid on notice pay received from the erstwhile employees - The contention raised by the learned counsel for the respondent Department that the petitioner......
December 9, 2022 Case Laws GST

Territorial Jurisdiction - Investigation Officers at Coimbatore or Madurai - The writ appeal stands allowed with a direction to the respondents to depute an officer in......
December 9, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - non-issue of a notice u/s 143(2) - The Circular reinforces the position that it is sine qua non for the Assessing Officer to assume......
December 9, 2022 Case Laws Income Tax

Exemption u/s 10(22) denied - Addition u/s 68 - the Stand taken by the assessee that contributions were received only from the students has been rightly rejected by the.....
December 9, 2022 Case Laws Income Tax

Unexplained money - amount received from his father-in-law - If the CIT(A) was not satisfied with the source, he could have enquired into the matter by issuing notice to....
December 9, 2022 Case Laws Income Tax

TDS u/s 40 (a)(ia) - TDS on interest to outgoing partner of the partnership firm - As per provisions of section 40(a)(ia) even if assessee debited expenditure, but same.....
December 9, 2022 Case Laws Income Tax

Exemption u/s 11 - Admittedly, the claim of exemption was made in the revised return filed within the statutory time limit but was treated as defective only on flimsy......
December 9, 2022 Case Laws Income Tax

Denial of foreign tax credit u/s 91 - delay in filing Form no.67 - Mere delay in filing Form No. 67 as per the provisions of Rule 128(9), as they stood during the year......
December 9, 2022 Case Laws Income Tax

Rectification u/s 154 - claim the allowance of 50% of the expenses against the commission income - Since the assessee has himself not pressed the issue as to......
December 9, 2022 Case Laws Income Tax

Ex parte order of CIT-A - assessee had bonafide reasons for non-appearance on the scheduled date of hearing - matter restored back - In case, however, the assessee does.....
December 9, 2022 Case Laws Income Tax

Ex parte orders passed - non-compliance by the assessee to various notices issued to it by the lower authorities - Looking to the non-cooperative attitude of the......
December 9, 2022 Case Laws Income Tax

TP Adjustment - rejecting the Internal Transactional Net Margin Method (TNMM) as Most Appropriate Method (MAM) - effectively all the 12 comparables chosen by the......
December 9, 2022 Case Laws Income Tax

Exemption u/s 11 - Accumulation of income - The money referred in Clause (b) (ii) is one accumulated or set apart. Meaning thereby that even if 85% of the income......
December 9, 2022 Case Laws Customs

SION - starch slurry - maize - manufacturing of liquid glucose concentrate (food grade) - Recovery of customs duty foregone on the inputs allowed to be imported under 7.....
December 9, 2022 Case Laws Insolvency and Bankruptcy

Validity of order of NCLT giving direction to pay the dues to the ‘Corporate Debtor’ - In the absence of any concrete evidence on record that the amounts were indeed......
December 9, 2022 Case Laws Central Excise

Levy of penalty Rule 26 of Central Excise Act, 2002 - charge of abatement in the offence of fraudulent availment of cenvat credit - All the appellant having direct and......
December 9, 2022 Case Laws Central Excise

Levy of interest and penalty - Reversal of CENVAT Credit (without utilization) on being pointed out, before issuance of SCN - period from January, 2005 to March, 2007 -.....
December 9, 2022 Case Laws Indian Laws

Consumer Protection - Seeking hand over possession of the residential duplex flat to the Complainant - Entering into agreement for a duplex flat is only a sequence for......
December 8, 2022 Case Laws GST

Health care institute or Educational institute - Charitable Society - in the instant case, the main services of the Appellant, i.e., educational services and health care....
December 8, 2022 Case Laws GST

Levy of GST - reimbursement of expenses at actual cost which are incurred by the employee staffs on behalf of Company - Not liable to GST - Reverse Charge Mechanism is......
December 8, 2022 Case Laws GST

Levy of GST - Reverse Charge Mechanism (RCM) - whole-time director - A director who has taken an employment in the company may be functioning in dual capacities, namely,....
December 8, 2022 Case Laws GST

Reversal of ITC - Cancellation of gst registration of supplier - finding recorded by the first Appellate Authority is cryptic as it only states in its order that the......
December 8, 2022 Case Laws GST

Refund of IGST paid - goods exported under Advance Authorizations/EOU Scheme - The enquiry as regards entitlement of the Petitioner to receive any refund is already......
December 8, 2022 Case Laws GST

Export of services or not - Jurisdiction of advance ruling authority - The place of supply needs to be determined to decide whether the impugned supply of services by......
December 8, 2022 Case Laws Income Tax

Disallowance u/s 14 A - determine the expenditure attributable to earning dividend income - once the Revenue Authorities have found no reason to doubt the Assessee’s......
December 8, 2022 Case Laws Income Tax

Denial of foreign tax credit u/s 90/90A due to delay in filing Form no.67 - mere delay in filing Form No. 67 as per the provisions of Rule 128(9), as they stood during......
December 8, 2022 Case Laws Income Tax

Grant of recognition u/s 80G - substance over form - If Trust/Institution incurs expenses for religious purposes which is inclusive and is only a small part of the......

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