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Highlights / Annotations / Catch Notes For December of 2022

Home Highlights December December 2022 Year 2022

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Showing 451 to 500 of 587 Records

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December 8, 2022 Case Laws Income Tax AT

Assessing Officer Drops Penalty; Principal Commissioner's Directive to Reconsider Penalty u/s 271(1)(c) Overruled.
December 8, 2022 Case Laws Income Tax AT

Tax Authorities Deny Deduction Claim for Unutilized CENVAT Credit on Capital Goods in Business Income Calculation.
December 8, 2022 Case Laws Income Tax AT

No Penalty for Late TDS Filing: Timely Tax Deposit Avoids Financial Loss, Section 272A(2)(k) Technical Breach.
December 8, 2022 Case Laws Customs HC

West Bengal Scheme Supports Manufacturing Growth; Technicalities Shouldn't Block Eligible Enterprises from Incentives and Benefits.
December 8, 2022 Case Laws Customs HC

Court Orders Provisional Release of Detained Goods Pending Investigation into Country-of-Origin Certificate Authenticity.
December 8, 2022 Case Laws Customs HC

High Court Upholds CESTAT's Approach: No Need to Examine Undisputed Conditions in DEEC Scheme Exemption Cases.
December 8, 2022 Case Laws Customs HC

Authorities Seize Diamond Jewelry, Value Based on Invoices; Fines Reduced Throughout Legal Process.
December 8, 2022 Case Laws Customs HC

Court Quashes Show Cause Notice After 9-Year Delay, Deeming Respondent's Inaction Unreasonable.
December 8, 2022 Case Laws Customs AT

Adjudicating Authority Denies Redemption of Prohibited Hazardous Waste; Commissioner (Appeals) Upholds Decision.
December 8, 2022 Case Laws Insolvency and Bankruptcy AT

Financial Creditors Can Initiate CIRP Without Interest on Debt; Key is "Disbursement for Time Value of Money" in Section 5(8).
December 8, 2022 Case Laws Insolvency and Bankruptcy AT

NCLT Denies CIRP Application Due to Pre-Existing Dispute; Corporate Debtor's Quality Concerns Evidenced Before Section 8 Notice Issued.
December 8, 2022 Case Laws Service Tax HC

Court Disapproves Delay in Appeal Filing; Tribunal to Consider Refund Claim from Oct-Dec 2008 for Condonation Decision.
December 8, 2022 Case Laws VAT and Sales Tax HC

Court Rules Hotel Restaurant's Alcohol Sales Excluded from VAT, Sales Tax Turnover Calculation.
December 8, 2022 Case Laws Income Tax AT

Court Rules Against Double Taxation: Confirms Project Completion Method for Revenue Recognition in Flat Sales.
December 8, 2022 Case Laws Income Tax AT

Tax Assessment u/s 153A: Third-Party Statement Lacks Value Without Corroboration in Unsecured Loan Case.
December 8, 2022 Case Laws Income Tax AT

Non-convertible debenture redemption premium is allowable expenditure; liability arises at issuance per Section 37 of Income Tax Act.
December 7, 2022 Case Laws GST HC

Court Overturns Writ Court Decision on Costs Imposed on Department in GST Provisional Attachment Case.
December 7, 2022 Case Laws GST HC

High Court Reconsiders Case on Unnotified Input Tax Credit Refund Due to Inverted Duty Structure Dispute.
December 7, 2022 Case Laws Income Tax AT

Loan from QNEI not taxable as deemed dividend u/s 2(22)(e) since Assessee isn't a shareholder. Common shareholding irrelevant.
December 7, 2022 Case Laws Income Tax AT

Rental income from Cargo Agents, Airlines, and Banks qualifies for deduction u/s 80IA of the Income Tax Act.
December 7, 2022 Case Laws Income Tax AT

Subscription Revenue in India Deemed Royalty; Permanent Establishment Question Moot as Income Taxed by Indian Entity.
December 7, 2022 Case Laws Income Tax AT

Revision u/s 263: Assessing Officer's Failure to Enquire Leads to Erroneous Income Classification Decision.
December 7, 2022 Case Laws Income Tax AT

Assessee not in default for non-maintenance of accounts; reasonable cause shown u/ss 271A and 271B.
December 7, 2022 Case Laws Income Tax AT

EDC payments under HDRUA Rules aren't classified as duty, tax, cess, or fee per Section 43B; linked to HUDA facilities.
December 7, 2022 Case Laws Income Tax AT

Assessee qualifies for additional depreciation u/s 32(1)(iia) for manufacturing packing materials from plastic granules.
December 7, 2022 Case Laws Customs HC

Court Reviews Importer Exporter Code Requirement Under Service Exports Scheme; Petitioners May Address Grievances Separately.
December 7, 2022 Case Laws Insolvency and Bankruptcy AT

Interpretation of "Any Person Aggrieved" in Section 61(1) Requires Direct Legal Grievance for Appeals under Insolvency Code.
December 7, 2022 Case Laws Companies Law AT

NCLT Cannot Direct ICAI Disciplinary Actions; Must Follow Companies Act Section 213 and Ensure Due Process.
December 7, 2022 Case Laws Insolvency and Bankruptcy AT

Corporate Debtor's Reply Forfeited; Rs. 1 Crore Loan Confirmed as Financial Debt Under IBC Section 5(8).
December 7, 2022 Case Laws VAT and Sales Tax HC

Court Rules on Extending Time for VAT and Sales Tax Re-assessment Orders Due to Pandemic Delays.
December 7, 2022 Case Laws VAT and Sales Tax HC

Supreme Court: High Court Shouldn't Entertain Writs Under Article 226 If Statutory Remedies Exist; State's Appeal Allowed.
December 7, 2022 Case Laws Insolvency and Bankruptcy AT

Application Rejected if Demand Notice Invalid in CIRP u/s 9 of Insolvency and Bankruptcy Code.
December 6, 2022 Case Laws GST SC

Supreme Court Affirms High Court Ruling: Insufficient Pre-Notice Consultation Violates Natural Justice, Orders Fresh Discussions.
December 6, 2022 Case Laws Service Tax HC

Court Rules Insufficient Response Time Violates Natural Justice; Modifies Order Without Quashing Show Cause Notice-Cum-Demand.
December 6, 2022 Case Laws GST HC

GST Rate on Solar Power Projects Under Review: 18% or 5%? Appellate Authority to Reassess with New Guidelines.
December 6, 2022 Case Laws GST AAR

Advance Ruling Application Rejected: Questions Related to Completed Supply, Not Current or Proposed Activities, Says AAR.
December 6, 2022 Case Laws GST AAR

Satin and Taffeta Rolls Not Classified Under Tariff Heading 5806 Due to Warp and Weft Composition.
December 6, 2022 Case Laws Income Tax AT

Division Bench Decision Prevails Over Single Judge in Different High Courts for Section 144C of Income Tax Act.
December 6, 2022 Case Laws Income Tax AT

Court Upholds Transactional Net Margin Method for Royalty Transaction; Profit Split Method Deemed Unsuitable for Unique Contributions.
December 6, 2022 Case Laws Income Tax AT

Rectification Sought for Transfer Pricing Adjustment; Rule 13 Requires Apparent Mistake in DRP Directions for Jurisdiction.
December 6, 2022 Case Laws Income Tax AT

Court Rejects Unexplained Jewellery Addition Due to Lack of Evidence and Proper Valuation u/s 69A.
December 6, 2022 Case Laws Indian Laws HC

Court Affirms Complaint Validity in Cheque Dishonor Case u/s 142(1)(a); Payee's Filing Requirement Met.
December 6, 2022 Case Laws Income Tax AT

Claim for Relief Supported u/s 11 of Income Tax Act; Personal Info Mistake Rectifiable u/s 154.
December 6, 2022 Case Laws Income Tax AT

Reassessment u/s 147 Invalidated: Insufficient Time Between Objection Rejection and Reassessment Order Violates Court Directions.
December 6, 2022 Case Laws Companies Law HC

High Court Sets Aside Winding-Up Order; Company Resolves Debts, Continues Operations and Employment Generation.
December 6, 2022 Case Laws Income Tax HC

High Court Rules Assessment for 1995-96 Cannot Be Reopened on Unrelated Issue u/s 148/150 of Income Tax Act.
December 6, 2022 Case Laws Income Tax AT

Court Denies Long-Term Capital Loss Benefit on Share Sale Despite Amalgamation Provisions in Income Tax Act.
December 6, 2022 Case Laws Income Tax AT

Court Reviews Undisclosed Income Case: Sections 68 & 69 Involve Property Purchase Recorded by Company, Not Individual.
December 6, 2022 Case Laws Income Tax AT

Income from Contract Farming Not Exempt u/s 10(1) of Income Tax Act, Court Rules on Leasing Land Operations.
December 6, 2022 Case Laws Income Tax AT

Section 263 Decision: Speculative Business Loss from Share Trading Can Offset Business Income for Assessee.

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