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Highlights / Annotations / Catch Notes For February of 2022

Home Highlights February February 2022 Year 2022

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Showing 251 to 300 of 473 Records

1 ....2 3 4 567 8 9 10

February 14, 2022 Case Laws GST

Provisional Attachment of property - Blocking of Electronic Credit Ledger (ECL) - The petitioner maintains that the procedure prescribed in rule 86-A, however, was not......
February 14, 2022 Case Laws Income Tax

Computation of capital gains - benefit of indexation - cost to the previous owner - inherited property under will and again by will - Based on the Scheme of the Act, as.....
February 14, 2022 Case Laws Income Tax

Addition u/s 69C on account of unexplained expenditure - benefit of telescoping - The assessee can get the telescoping benefit for addition on account of bogus purchases....
February 14, 2022 Case Laws Income Tax

TDS u/s 195 - Disallowance u/s.40(a)(i) - As the case is admittedly covered u/s.9(1)(vi) of the Act and also found to be covered by Article 12 of the amended DTAA, we......
February 14, 2022 Case Laws Income Tax

Income from undisclosed sources - All deposits in the bank account cannot be treated as income of the assessee. During the assessment proceedings, the learned AO came to....
February 14, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - concept of change of opinion - In cases where the return of an assessee is accepted without scrutiny, the assessing officer enjoys a......
February 14, 2022 Case Laws Service Tax

Whether the petitioner could have filed a declaration under SVLDR Scheme under the category of ‘arrears’ on the basis of the liability determined by the respondent no.2.....
February 14, 2022 Case Laws Service Tax

SVLDRS - petitioner failed to pay the declared amount within 30 days from the date of issue of notice - The prayers made in this writ petition cannot be granted for......
February 14, 2022 Case Laws Service Tax

Seeking refund of unutilized credit - Export - Development of Computer Software - In the present case, the availment of credit is not contested by the Revenue and the......
February 14, 2022 Case Laws Central Excise

Payment of duty from inadmissible CENVAT credit availed - If a person deposits such sum under mistake he may also claim refund thereof and if Government of India intends....
February 14, 2022 Case Laws Central Excise

Clandestine removal - vanaspati - Seeking for keeping in abeyance the further proceeding pending in the court of the learned Addl. Chief Judicial Magistrate (Special......
February 12, 2022 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12A withdrawn - the donee trust will treat the donation as towards its corpus and can only utilise the accruing income from the......
February 12, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Scope of Section 148A as newly inserted - In plain terms a notice which had become time barred prior to 01.04.2021 as per the then......
February 12, 2022 Case Laws Income Tax

Addition u/s 68 - The Tribunal not only took note of the legal position but also the factual position. The Tribunal held that the legal effect after amalgamation of the.....
February 12, 2022 Case Laws Income Tax

Treatment to Forex loss incurred by the assessee on account of derivative transactions as speculative transactions - When the assessee enters into a hedging transaction.....
February 12, 2022 Case Laws Income Tax

Deduction u/s 54F or u/s 54 - mere sale of land instead of land and building - The cost of the property declared by the assessee includes an amount for making the house.....
February 12, 2022 Case Laws Income Tax

Undisclosed investment u/s.69 - unaccounted payment on purchase of impugned land - Recording of the statement by survey team under section 131(1) is not valid. Thus, no.....
February 12, 2022 Case Laws Income Tax

Rejection of books of accounts - Estimation of income - The case laws relied upon by the ld. AR are not applicable as per facts of the present case, therefore,......
February 12, 2022 Case Laws Customs

Confiscation of goods - insulated copper cables - failure to produce the shipping bill before the ‘proper officer’ - goods had indeed been loaded on board without ‘let......
February 12, 2022 Case Laws Customs

100% EOU - served from India scheme (SFIS) - Recovery of duties of customs foregone - There is no finding in the order of the original authority holding the goods liable....
February 12, 2022 Case Laws Service Tax

Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly......
February 12, 2022 Case Laws Central Excise

CENVAT Credit - duty paying invoices - non receipt of the inputs against such documents - diversion of goods - When the investigating offices visited the factory of the.....
February 12, 2022 Case Laws Indian Laws

Dishonor of Cheque - multiplicity of/parallel proceedings - The businesses are conducted on trust but the petitioner failed to maintain the trust and committed breach......
February 11, 2022 Case Laws GST

Seeking grant of regular bail - the petitioner has made out a case for the grant of regular bail especially, when learned counsel for the petitioner has undertaken......
February 11, 2022 Case Laws GST

Attachment of the immovable properties and bank accounts of the Petitioner - expiry of a period of one year from the date of the order made under Section 83(1) - After......
February 11, 2022 Case Laws GST

Classification of supply - works contract services - supply of goods or services or a composite supply - construction of Tunnel and Approach roads. In order to complete.....
February 11, 2022 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12A - Registration under Section 25 of the Companies Act is undoubtedly a relevant factor to be noted while considering an......
February 11, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - When the matter travelled to the Tribunal, the explanation which was given by the assessee and accepted by the CIT(A) was once again examined by.....
February 11, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Bogus LTCG - This Court is of the view that in the garb of reassessment proceedings, the appellant cannot seek to verify the same......
February 11, 2022 Case Laws Income Tax

Rectification u/s 154 - Looking to the finding of the AO that no certificate by the Tax Auditor was furnished to state true and correct fact, in our considered view, the....
February 11, 2022 Case Laws Income Tax

Addition u/s. 69/68 - Cash deposit in joint bank account - We are unable to comprehend as to how an addition can be made in the hands of assessee towards cash deposits......
February 11, 2022 Case Laws Income Tax

TDS u/s 194C - payments made by the assessee to its affiliates - Payment towards face value of the meal vouchers to the affiliates - The entire scheme relating to......
February 11, 2022 Case Laws Income Tax

Disallowance of legal and professional expenses - All the details of the professional services provided by these six professional have been filed before us. Tax has been....
February 11, 2022 Case Laws Income Tax

Addition u/s 40A - payment of interest to the business creditors that too sister concerns - once the assessee establishes that there was a nexus between expenditure and.....
February 11, 2022 Case Laws Customs

Validity of Policy Circular - SFIS Scheme - Since the said Circular does not take away the benefits that have accrued on the basis of the SFI Scheme prior to the......
February 11, 2022 Case Laws Customs

Validity of Policy Circular - SFIS Scheme - Had the demand notice/reminder been issued without being goaded by the said Circular but on the ground that the petitioner in....
February 11, 2022 Case Laws Customs

Quantum of redemption fine and penalty - misdeclaration of description and value - The redemption fine imposed by the Ld. Commissioner (Appeal) is sufficient in the......
February 11, 2022 Case Laws Insolvency and Bankruptcy

Once the application of Part II is taken away for debts more than ₹ 1 Crore, there is no further jurisdiction available under the Statute to the NCLT to act as an.....
February 11, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The I&B Code, 2016 is not a ‘Debt Enforcement Procedure’. The application of an ‘operational creditor’ is not maintainable, if the ‘Corporate......
February 11, 2022 Case Laws Service Tax

Taxable services or not - mining services - Appellant had been providing taxable services in the state of Jharkhand prior to obtaining registration in the state of......
February 11, 2022 Case Laws Service Tax

Extended period of limitation - waiver of penalty - The only allegation of these elements held against the appellant in the impugned order is that of ‘suppression of......
February 11, 2022 Case Laws Central Excise

Demand of central excise duty along with interest and penalty - The Tribunal noted that the Central Excise Duty has been demanded by the appellant on the sole ground of.....
February 11, 2022 Case Laws Indian Laws

Dishonor of cheque - A proprietorship concern is not a juristic person. It is merely a trade name used by a person for doing his business. A person may carry on a......
February 10, 2022 Case Laws GST

Refund of IGST - goods exported zero rated supplies - in an earlier decision the Court in detailed has discussed this very issue and held that respondents are directed......
February 10, 2022 Case Laws Income Tax

Amortisation of expenditure incurred under voluntary retirement scheme - Question framed by this Court is answered in favour of the Assessee and against the Department......
February 10, 2022 Case Laws Income Tax

Validity of Faceless Assessment u/s 144B - What comes out loud and clear is that liberty of being heard was offered to the petitioner. The decision taken by the impugned....
February 10, 2022 Case Laws Income Tax

Plea of res judicata - Tribunal rightly noted the law that rule of res judicata is not applicable to income tax proceedings but the principle of consistency will......
February 10, 2022 Case Laws Income Tax

Disallowance of additional depreciation claimed u/s 32(1)(iia) - We are convinced with the alternative contention of the assessee. We have earlier noticed that the A.O......
February 10, 2022 Case Laws Income Tax

Addition made u/s. 68 - Addition of agricultural income - admission of additional evidences - There should not be any dispute that the admission of additional evidences.....
February 10, 2022 Case Laws Income Tax

Unexplained salary - search and seizure proceedings - The addition made by the Assessing Officer as relates to unaccounted salary does not sustain in the eyes of law as.....

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H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

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

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...