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Highlights / Annotations / Catch Notes For February of 2022

Home Highlights February February 2022 Year 2022

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Showing 151 to 200 of 473 Records

1 2 345 6 7 8........ 10

February 21, 2022 Case Laws Income Tax

Nature of receipt - amount received under the Deed for restrictive covenant - revenue or capital receipt - ITAT, CIT and the AO have proceeded on an erroneous footing......
February 21, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - direction to the AO to compute income of the appellant Trust without allowing exemption u/s. 10(23C)(iiiae) - All the conditions as prescribed.....
February 21, 2022 Case Laws Income Tax

Addition u/s 68 - unsecured loans treated as unexplained credits - Revenue has also failed to conduct complete enquiries to bring much needed evidences on record. Hence,....
February 21, 2022 Case Laws Income Tax

Disallowing interest payment on loan - Even, before us, no evidences have been provided to prove that the loan received earlier was utilized for the business purpose......
February 21, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Wrong Capital gain computation as AO not examined the transaction by the angle of section 50C - in our considered view the view taken by the AO....
February 21, 2022 Case Laws Service Tax

Supply of manpower services or job work contract - suppression of facts or not - On reading the agreement as a whole, it is apparent that the contract is pure and simple....
February 21, 2022 Case Laws Service Tax

Non-payment of service tax - Business Auxiliary Services - reimbursable expenses - The demand is raised on reimbursable expenses and that these cannot be included in the....
February 21, 2022 Case Laws Central Excise

Classification of intermediate goods - Nylon/Polyester Filament Yarn, partially oriented yarn (POY) - as per test report with regard to the samples of classification......
February 21, 2022 Case Laws VAT and Sales Tax

Condonation of delay of 2 years and 300 days in filing a Tax Revision Application - After several adjournments, the applicant has stated that they are not in a position.....
February 21, 2022 Case Laws Indian Laws

Dishonor of Cheque - Funds Insufficient - acquittal of the accused - if in course of proceedings the petitioner is able to rebut the presumptions so far as the proviso......
February 21, 2022 Case Laws Indian Laws

Dishonor of Cheque - existence of enforceable debt or not - evidently, the cheque in question was given as ‘security’ and not in respect of any ‘enforceable debt’, which....
February 19, 2022 Case Laws GST

Input tax credit - expenditure incurred for 'Civil and Interior Works' - said property is further used for letting out to different tenants on rental basis viz. for......
February 19, 2022 Case Laws GST

Classification of services - providing on-line text based information such as online books, newspapers, periodicals, directories etc (judgements/Notifications/Bare......
February 19, 2022 Case Laws GST

Levy of GST - electricity charges paid to UPCL for the power consumed by residents in their residential apartments and recovered from them on actual cost basis - pure......
February 19, 2022 Case Laws GST

Classification of goods - Coach Work like DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains of Railway Rolling Stock - The "classification of DRIVER CAB AIR......
February 19, 2022 Case Laws GST

Levy of GST - promotional scheme of extra packs of cigarettes - taxable value which can be attributed to such extra packs of cigarettes for levy of GST - There would no.....
February 19, 2022 Case Laws GST

Levy of GST - Works contract or not - service of transportation of goods by road to be provided by the company under one of its contracts - Even if the considerations......
February 19, 2022 Case Laws Income Tax

Nature of receipt - sales tax remission benefit derived by the assessee - All the judgments cited before us also lay down the same ratio. Even otherwise subsidy is......
February 19, 2022 Case Laws Income Tax

Addition of bogus share application money u/s 68 - explanation to source of the source - with effect from assessment year 2013-14 section 68 of the Act has been amended.....
February 19, 2022 Case Laws Customs

Penalty u/s 112(a) of the Customs Act, 1962 - Show cause notice is the basis on which any order can be passed against a person. This is the basic requirement of the......
February 19, 2022 Case Laws Customs

Request for conversion of free shipping bills to advance authorization shipping bills rejected - there is no requirement under section 149 of the Customs Act, 1962 that.....
February 19, 2022 Case Laws Customs

Rejection of request for extension of warehousing period and reexport in respect of 21 consignments of imported capital goods - In the present case neither the goods......
February 19, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Carry forward of losses - The benefit of carry forward of losses can be availed by the Appellant subject of opportunity to be given to Income Tax Authority to......
February 19, 2022 Case Laws Service Tax

Recovery of interest and imposition of penalty under Sections 77 & 78 is justified - Rule 14(1)(i) of CENVAT Credit Rules, 2004 provides that where the CENVAT Credit had....
February 19, 2022 Case Laws Central Excise

CENVAT Credit - transfer of unutilized credit, on shifting of factory - Transfer of unutilized credit also denied on the ground that appellants have shifted on inputs......
February 19, 2022 Case Laws VAT and Sales Tax

Quantum of penalty under section 10(A) of the CST Act - The Tribunal after detailed analysis, came to the conclusion that there was mensrea on the part of the petitioner....
February 18, 2022 Case Laws Central Excise

Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record.....
February 18, 2022 Case Laws GST

Exemption from GST - leasing of residential premises as hostel to students and working professionals - It evident that the expression 'residence' and 'dwelling' have......
February 18, 2022 Case Laws GST

Exemption from GST - Seeds - seeds received, processed, packed and returned by the Applicant, as job worker, as seeds for sowing are 'agricultural produce' - - Supply of....
February 18, 2022 Case Laws Income Tax

Income accrued India - applying the tax rate as per section 115A OR tax rate as per the DTAA between India and Spain - in all cases of concessional taxation on gross......
February 18, 2022 Case Laws Income Tax

Commission income belonged to the HUF or assessee - Referring to TDS Certificate issued by Ajnara India Ltd. showing TDS on commission paid to HUF of the assessee and......
February 18, 2022 Case Laws Income Tax

Disallowance towards Employees contribution to EPF/ESIC which was deposited belatedly but before the time limit prescribed u/s. 139(1) - Memorandum explaining the......
February 18, 2022 Case Laws Income Tax

Receipt from transfer of Carbon Emission Reduction ("CER") - carbon credits are not offshoot of business but offshoot of environmental concerns and hence not chargeable.....
February 18, 2022 Case Laws Income Tax

Addition made on account of informer information expenses - Additions u/s 69C - In this case, details of informants have to kept secret and the assessee has supplied......
February 18, 2022 Case Laws Income Tax

Revenue recognition - Acceptability of correct method of accounting as per accounting standard and revised guidance note - As stated earlier the Accounting standards and....
February 18, 2022 Case Laws Income Tax

Addition of share premium received on issue of equity shares u/s.56(2)(viib) - shares were issued to its sister’s concern only and the transactions are between two......
February 18, 2022 Case Laws Income Tax

Legality and validity of the order passed by the Income Tax Appellate Tribunal - Approval of resolution plan for insolvency - If the Revenue is dissatisfied in any......
February 18, 2022 Case Laws Customs

Seeking direction to respondents to register duty credit scrips issued under Merchandise Exports from India Scheme (MEIS) and Rebate of State and Center Taxes and Levies....
February 18, 2022 Case Laws Customs

Jurisdiction - scope of the subject offence was not limited to the one within SEZ but also an offence of smuggling dutiable goods from a territory outside India into the....
February 18, 2022 Case Laws Customs

Rejection of conversion of free shipping bills to advance authorization shipping bills - Section 149 is a provision which permits the importer / exporter to request for.....
February 18, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - The present is a case where we are satisfied that there is no dispute, in fact, prior to issuance of Section 8......
February 18, 2022 Case Laws Service Tax

Classification of services - Business Auxiliary services or not - The agreement between the shop owners and the assessee provided that the shop owner would pay......
February 18, 2022 Case Laws Central Excise

Refund of amount of mandatory pre-deposit - adjustment/set off the amount of refund against the arrears towards assessee - There exist no other provision in the Act......
February 18, 2022 Case Laws Central Excise

CENVAT Credit - manufacture of dutiable as well as exempted products - The SCNs in these appeals were issued proposing to recover under Rule 14 of CCR an amount to......
February 18, 2022 Case Laws VAT and Sales Tax

Levy of penalty - tax and interest imposed by the petitioner- Assistant Commissioner Commercial Tax has been upheld - Form-C found to be fake and forged - The penalty......
February 18, 2022 Case Laws VAT and Sales Tax

Whether the tax which has been deposited by the applicant proof of the same were already on record the Tribunal was justified even in not giving the benefit of the same?....
February 18, 2022 Case Laws Indian Laws

Exemption from payment of electricity duty, post 01.09.2016 or not - The exemption provision need to be interpreted literally and when the language used in exemption......
February 17, 2022 Case Laws GST

Confiscation of goods - there was neither any delivery challan nor any invoice accompanying the goods - It is the settled position of law that this Court cannot......
February 17, 2022 Case Laws GST

Classification of goods - rate of GST - Mango Pulp/puree - fresh fruit or not - As there is no specific description of “mango pulp/puree.”, under GST tariff......
February 17, 2022 Case Laws GST

Levy of GST - Supply or not - liquidated damages recoverable by the applicant from Belectric India on account of delay in commissioning - time of supply - The contract......

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