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Highlights / Annotations / Catch Notes For December of 2022

Home Highlights December December 2022 Year 2022

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Showing 551 to 587 of 587 Records

1 ....8 9 10 1112

December 2, 2022 Case Laws Income Tax

Credit for TDS - Income offered to tax on receipt basis - the assessee is eligible to claim credit for TDS in assessment year 2016-17, when such professional income has.....
December 2, 2022 Case Laws Income Tax

waiver of Interest charged u/s 201 - delay in deposit of TDS - One day delay in debiting the amount from the Assessee’s bank account - delay in deposit of TDS caused by.....
December 2, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Pr.CIT has not conducted any enquiry after receipt of the reply of the assessee - under the provisions of Section 263 of the Act. Ld. Pr.CIT......
December 2, 2022 Case Laws Income Tax

Addition 69A - undisclosed income is from business or any other source - unexplained money OR only 8% of the cash deposit u/s 44AD - The burden u/s.69A of the Act is......
December 2, 2022 Case Laws Income Tax

Addition of community development expenditure by observing that this expenditure is not related to the business activity of the assessee - In assessee’s case has......
December 2, 2022 Case Laws Income Tax

Capital gain computation - addition u/s 50C - DVO has done the valuation in a very arbitrary manner. He has preferred rates of nearby plots despite noting himself an......
December 2, 2022 Case Laws Companies Law

Oppression and Mismanagement - minority shareholders - There was no alternative except liquidation or revival of company through other modes including sale of assets to.....
December 2, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Operational Creditors - existence of pre-existing dispute or not - Careful reading of Section 8(2)(a) of the Code provides that the existence of......
December 2, 2022 Case Laws Service Tax

True Liability - Service Tax Voluntary Compliance Encouragement Scheme (STVCES) - If a true liability is disclosed subsequently by a person it is obvious that the amount....
December 2, 2022 Case Laws Central Excise

Rejection of rebate claim - Period of limitation - Merely because there is no reference of Section 11B of the Act either in Rule 18 or in the notification on the......
December 2, 2022 Case Laws Central Excise

Valuation - inclusion of freight charges - though the authorities below have given the finding that sales were on FOR destination basis but no evidence in this regard......
December 2, 2022 Case Laws Central Excise

Levy of Central Excise duty - captive consumption - carbon dioxide generated during the process of fermentation of beer and used for its carbonation - carbon dioxide may....
December 2, 2022 Case Laws VAT and Sales Tax

Deduction VAT / TDS from the bills by the Recipient of work contract service - Sub-contractor of Main contractor - Non issue to TDS certificate since the amount was......
December 2, 2022 Case Laws VAT and Sales Tax

Input tax credit - cancellation of license of three dealers - Registration / license of supplier dealers have been cancelled - Due to the cancellation of the license of.....
December 2, 2022 Case Laws Indian Laws

Suppression of facts from the Court - In view of this conduct of petitioner, a sizable amount of precious time of court is being wasted. We deem it proper to observe......
December 1, 2022 Case Laws GST

Transitional Credit - rectification of inadvertent of mistake its consultant or accept the physical copy of the Form GST TRAN-1 - the respondents No.1 & 2 may instruct......
December 1, 2022 Case Laws GST

Recovery of dues - Validity of attachment notices - The impugned notice has no legs to stand. The respondent relies on the fact that there was a statement made by the......
December 1, 2022 Case Laws GST

Classification of goods - rate of GST - paper based Corrugated Sheets - The rate of tax on supply of corrugated paper sheets is 6% under CGST and 6% under SGST......
December 1, 2022 Case Laws Income Tax

Revision u/s 263 - Estimation of bogus purchases - it is incumbent upon the AO to inquire into the matter and take the proceedings to the logical end. Having not done......
December 1, 2022 Case Laws Income Tax

Reopening of assessment - notice issued u/s 148A(b) - Mistake in notice issued - The impugned order passed u/s 148A(d) and the impugned notice issued under Section 148......
December 1, 2022 Case Laws Income Tax

Penalty levied u/s. 271D - assessee had taken loan from his brother and his mother in cash for the purpose of purchase of residential property - There is nothing on......
December 1, 2022 Case Laws Income Tax

Revision u/s 263 - Valuation of closing stock - Just because, the AO does not write detailed assessment order in respect of each of the issues and each of the view he......
December 1, 2022 Case Laws Income Tax

Nature of expenditure - Personal or business expenses - As rightly pointed out by the AO, the immediate beneficiary of the sponsorship was the hospital and not the......
December 1, 2022 Case Laws Income Tax

Penalty u/s.271(1)(c) - Nature of interest income - capital receipt or revenue receipt - This being a highly debatable issue and once there is a debate as assessee’s......
December 1, 2022 Case Laws Income Tax

Disallowance of exemption claimed u/s 10(23C)(iiiab) - imparting education - there is no change in the facts and circumstances of the case as regard retention of......
December 1, 2022 Case Laws Income Tax

Disallowance of interest expenditure u/s 40(A)(2)(b) - AO disallowed 3% excess interest - the assessee is justified in claiming that the bank rate of interest is a......
December 1, 2022 Case Laws Customs

Revocation of Customs Broker License - Respondent (CB) discharged a part of its obligation under the CBLR, 2013, although not in its entirety, we feel that the order......
December 1, 2022 Case Laws Customs

Smuggling - Town Seizure - appellant could not produce documentary evidence or otherwise showing lawful import, acquisition, possession in respect of the goods - The......
December 1, 2022 Case Laws Customs

Levy of penalty under Section 114(3) and 114AA - improper export of goods - the appellant have resorted to unauthorised modification /alteration in the shipping bill......
December 1, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of pre-existing dispute or not - The emails relied upon the Adjudicating Authority are not directed to raise a pre-existing dispute rather....
December 1, 2022 Case Laws FEMA

Maintainability of appeal before High court - hierarchy of forums - violation of the provisions of Section 4 of FEMA - Since the petitioner department can very well file....
December 1, 2022 Case Laws Money Laundering

Seeking grant of Regular bail - Money Laundering - commission of fraud with the Bank of India It is strange that when the petitioner was having the company why the loan.....
December 1, 2022 Case Laws Service Tax

Recovery of wrongly availed CENVAT Credit - Rule 9 of CCR - if the documents as submitted by the appellants contain all such particulars as are mentioned in the invoices....
December 1, 2022 Case Laws Central Excise

Validity of order passed by Settlement Commission - Unless the twin conditions mentioned therein are fulfilled, the Settlement Commission cannot move further in the......
December 1, 2022 Case Laws Central Excise

Recovery of excise dues payable by the erstwhile owner of the land and property - Dues of central excise became payable on the manufacturing of excisable items by the......
December 1, 2022 Case Laws Central Excise

The law declared by the Hon'ble Supreme Court shall be binding on all Courts within the territory of India and since the Commissioner is not above the Courts therefore......
December 1, 2022 Case Laws Central Excise

Compliance with the actual user condition - Once, its authenticity is proved then the said documents must be considered for a fair adjudication. In the present case, the....

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