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Highlights / Annotations / Catch Notes For February of 2022

Home Highlights February February 2022 Year 2022

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Showing 1 to 50 of 473 Records

12 3 4 5........ 10

February 28, 2022 Circulars Customs

Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 with effect from 01.03.2022 - Circular clarifying the detailed procedure and steps
February 28, 2022 Case Laws GST

Release of the goods and the conveyance - r It appears that the supplier has paid tax twice; first in point of time on 19.11.2021 and second in point of time 18.12.2021.....
February 28, 2022 Case Laws GST

Classification of supply - supply of goods or supply of services - supply of food and beverages by the eating joints - the supply of food by the entity partially or......
February 28, 2022 Case Laws GST

Exemption from GST - services supplied by the applicant by way of educating and training physical, mental and spiritual practices of Yoga - The training or coaching of......
February 28, 2022 Case Laws GST

Classification of goods - Distillers Wet Grain Solubles (DWGS) - DWGS is by-product or residues? - DWGS (Distillers Wet Grain Solubles) is an inevitable outcome in the......
February 28, 2022 Case Laws Income Tax

Stay of demand - waiver of 20% of the pre-deposit - We fail to understand what is so magical in the figure of 20%. To balance the equities, the authority may even......
February 28, 2022 Case Laws Income Tax

TDS u/s 195 - payment made for transponder charges - royalty u/s 9 (1) (vi) - in Article 12 (3) of India Malaysia Treaty it is “ Secret Formula or process” is the term......
February 28, 2022 Case Laws Income Tax

Income accrued In India - receipts for design and drawing - Permanent Establishment [PE] in India - There is no dispute that the assessee has supplied only engineering......
February 28, 2022 Case Laws Income Tax

Assessment u/s 153A/143 - Difference between assessments under section 143(3) and 144 - Mention of nature of the order as section 153A r.w.s. 143(3) was not a technical.....
February 28, 2022 Case Laws Income Tax

Disallowance of proportionate interest expenditure - capital attributable to project ‘B’ i.e. unfinished project - This interest expenditure disallowed was not related......
February 28, 2022 Case Laws Income Tax

Disallowance of expenditure incurred towards free samples - On a perusal of material placed before us, it is noticed that the cost incurred by the assessee towards......
February 28, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - There remains no ambiguity to the fact that there was no document found from the search premises belonging to the assessee. Therefore the......
February 28, 2022 Case Laws Customs

Misdeclaration of imported goods - MS Plates in various thickness and various sizes (stock lot) - Commissioner has himself held that the impugned goods are “prime” and......
February 28, 2022 Case Laws Insolvency and Bankruptcy

Applicant/Petitioner had sought a direction to be issued to the ‘Liquidator to convene the Meeting of the Creditors (inclusive of all the Creditors i.e., “Respondent No.....
February 28, 2022 Case Laws Central Excise

Confiscation of land, buildings etc. - invocation of powers under Rule 173(Q)(2) of Central Excise Rules, 1944 on 26.03.2007 and 29.03.2007 for confiscation of land,......
February 28, 2022 Case Laws Central Excise

Refund of duty paid - deposit was made out of mistake of fact - Mere payment of an amount by the assessee and acceptance by the Department would not regularize such an......
February 28, 2022 Case Laws Central Excise

Recovery of rebate claim - Inputs received in the factory or at the premises of job worker so as to claim rebate, or not - The department’s case of non-receipt of inputs....
February 28, 2022 Case Laws Central Excise

100% EOU - Refund in cash of duty paid under protest - on introduction of the Good and Service Tax they were even permitted to carry forward the said credit to that......
February 28, 2022 Case Laws Central Excise

Clandestine Removal - availment of irregular CENVAT Credit - duty paying documents - the documents as that of invoices, gate registers, raw material registers, GRs and......
February 28, 2022 Case Laws VAT and Sales Tax

Seeking lifting of attachment on Bank Accounts of Directors - recovery of dues of the company, while the bank accounts of Directors were attached - The attachment on the....
February 28, 2022 Case Laws Indian Laws

Dishonor of Cheque - person responsible for day to day affairs of the company - In the facts of the present case, the only averment in the complaint is that the......
February 26, 2022 Case Laws GST

Seeking release of conveyance alongwith the goods - to force the owner of the conveyance to pay the tax, penalty and fine on the goods would mean that the owner of the......
February 26, 2022 Case Laws GST

Validity of SCN - fulfillment of very ingredient of a proper show cause notice as required u/s 73 of the Act - The show cause notice is completely silent on the......
February 26, 2022 Case Laws GST

Classification of goods - rate of GST - products are mixture of flours of cereals and dried leguminous or not - the above explanatory note and entry in serial number 59.....
February 26, 2022 Case Laws GST

Exemption from GST - Pure Services - rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Strom Water Drain.....
February 26, 2022 Case Laws GST

Levy of service tax - services provided by clubs to its members - an explanation is added to say that the person and its members or constituents shall be deemed to be......
February 26, 2022 Case Laws Income Tax

Difference in stock valuation - valuation of the closing stock - LIFO or FIFO method - It is an admitted case that the assessee has been continuously adopting the LIFO......
February 26, 2022 Case Laws Income Tax

Faceless assessment u/s 144B - time-limit to complete the assessment - Even if for a moment we hold that Relaxation Act is applicable to petitioner’s case, the......
February 26, 2022 Case Laws Income Tax

Transfer of case u/s 127 - The Revenue authorities are the best judge in this matter and they have assigned clear and cogent reasons as to why the transfer is being made....
February 26, 2022 Case Laws Income Tax

Capital gains - nature of land sold - land converted into a barren land to establish an industrial estate - land sold by the assessee through sale deed in favour of......
February 26, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - we are of a strong conviction that the sanctioning authority, i.e, the Pr. Commissioner of Income-tax-II, Amritsar had......
February 26, 2022 Case Laws Income Tax

Service of notice u/s 148 - The service of Notice u/s 148 by ordering a substituted service, as contemplated in Order V-Rule 20 of the Code of Civil Procedure, 1908 (5......
February 26, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - The reasons, in the instant case recorded by the AO do not satisfy the requirements of Section 148 - reasons and the......
February 26, 2022 Case Laws Income Tax

TP Adjustment - Arm's Length Price (ALP) adjustment - The gross margins of assessee are much more than the gross margins of comparable companies chosen by the ld. TPO.......
February 26, 2022 Case Laws Customs

Time Limitation - validity of SCN - whether the SCN given under Section 124 of the Act after six months of seizure can be sustained under the law? - In the instant case,....
February 26, 2022 Case Laws Customs

Confiscation of goods - prohibited/restricted goods or not - import of consignment of Sajji Khar - It is a settled law that any condition is imposed on the import shall.....
February 26, 2022 Case Laws Service Tax

Valuation - inclusion of interest in the gross value - The adjudicating authority has wrongly considered the interest received on security deposit as part of......
February 26, 2022 Case Laws Service Tax

Reversal of Cenvat Credit - ocean freight - point of taxation - the payment of service tax for six of the invoices under question was made on 30th June, 2017. The......
February 26, 2022 Case Laws Service Tax

Levy of service tax - software maintenance services - The appellants are well established service tax registrants and therefore, we are of the considered opinion that......
February 26, 2022 Case Laws Central Excise

CENVAT Credit - goods stored in the godown/depot near the ports - goods in stock or not - in the present case, the Adjudicating Authority as well as learned Tribunal......
February 26, 2022 Case Laws Central Excise

Refund of duty (sugar cess) paid - The issue in the said demand notice also relates to eligibility of Cenvat credit on sugar cess and when the same has already been......
February 25, 2022 Case Laws Income Tax

Business expenditure u/s 37(1) - pharmaceutical companies’ gifting freebies to doctors, etc. - The incentives (or “freebies”) given by Apex, to the doctors, had a direct....
February 25, 2022 Case Laws Service Tax

Levy of service tax - market fee - mandi shulk - whether the appellant(s) being an Agricultural Produce Market Committee was/were excluded from tax liability on and......
February 25, 2022 Case Laws Indian Laws

Dishonor of Cheque - cognizance of offences - when a company is the payee of the cheque based on which a complaint is filed under Section 138 of N.I. Act, the......
February 25, 2022 Case Laws VAT and Sales Tax

Interpretation of statute - When the Entry in question specifically provides for exemption to the goods described as “Hank Yarn” without any ambiguity or qualification,.....
February 25, 2022 Case Laws GST

Principles of natural justice - petitioners have been summoned 20 times - The respondents shall issue norms as to how many times, such summons can be issued against the.....
February 25, 2022 Case Laws GST

Summon Order - not arresting petitioners in pre-inquiry proceeding in pursuance of the summon - On the submissions of the learned counsel for the petitioner regarding......
February 25, 2022 Case Laws GST

Liability of GST - GST on notional rent - property of the partner used by the Partnership Firm to carry out the business by the firm at free of rent - GST is liable to......
February 25, 2022 Case Laws GST

Levy of GST - pure services or not - supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metropolitan Water......
February 25, 2022 Case Laws GST

Classification of supply - supply or goods or supply of services - the activities rendered by the applicant to its members - amount collected by rotary is pooled......

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N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

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H: Genuine anonymous donations not taxable. Grants not income if utilized...

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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F: Transfer of ITC without filing ITC-02

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