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Highlights / Annotations / Catch Notes For February of 2022

Home Highlights February February 2022 Year 2022

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Showing 301 to 350 of 473 Records

1 ....3 4 5 678 9 10

February 10, 2022 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - The Adjudicating Authority has not taken cognizance of the award and rejected the application filed by the Appellant. Since the Appellants.....
February 10, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Mere allegation without any supporting evidence would not help the Corporate Debtor - As far as the loan taken by the applicant is concerned the......
February 10, 2022 Case Laws Service Tax

Classification of goods - “fashion designing” services. or “design services” - Paragraph 3 does not limit the “fashion designing” services to articles made up of clothes....
February 10, 2022 Case Laws Service Tax

Export of service or not - Since because the ultimate beneficiary is abroad, it cannot be claimed that the appellants are exporting services. Neither the place of......
February 10, 2022 Case Laws VAT and Sales Tax

Service of notice - whether pre-revisional notices was served on the writ petitioner-dealer - This is a fit case to give the benefit of doubt to the writ......
February 9, 2022 Case Laws GST

Cancellation of GSTIN of petitioner, with effect from the date of registration of GSTIN - The Appellate Authority has passed a clear and cogent order dated 5th April,......
February 9, 2022 Case Laws GST

Detention of goods - It is trite law that this Court cannot, in exercise of its jurisdiction under Article 226 of the Constitution of India enter into issues that falls.....
February 9, 2022 Case Laws Income Tax

ITO Jurisdiction over the assessee to issue notice u/s 143(2) - rectifiable error u/s 292BB - As in the case on hand, the revenue sought to take coverage under Section......
February 9, 2022 Case Laws Income Tax

Addition of consideration received on Transfer of land for Development - if the development agreement is not registered, it shall have no effect in law for the purposes.....
February 9, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - Explanation is bonafide is, we find, supported by the fact that during assessment proceedings the assessee, realizing his mistake even before......
February 9, 2022 Case Laws Income Tax

TDS u/s 194C read with section 40(a)(ia) - the legislator provided relaxation to the assessee by inserting the 2nd proviso to section 40(a)(ia) on account of failure to.....
February 9, 2022 Case Laws Income Tax

Levy of penalty u/s 271(1)(b) - non appearance before the Assessing Officer - AO kept an issuing notices on the wrong address even when the first notice was not served......
February 9, 2022 Case Laws Income Tax

Addition u/s 68 - addition on account of share application money - The identity of the above share applicants was also independently verified by the inspectors during......
February 9, 2022 Case Laws Customs

The provisions of Regulation 17 of the C.B.L.R., 2018 is required to be considered as directory and not mandatory - having regard to the finding of fact recorded by the.....
February 9, 2022 Case Laws Customs

Undervaluation of imported goods - Once the goods are assessed and cleared, there was no reason for rejecting the declared value and redetermining the same following the....
February 9, 2022 Case Laws Customs

Benefit of Notification NO. 89/2005-Cus - edible oil - DEPB scheme - The appellant would be entitled to get benefit of the exemption notification for the entire quantity....
February 9, 2022 Case Laws Customs

Valuation of imported goods - The Foreign Trade Act and the Section 125 of the Customs Act does not make any bar from redemption of such restricted goods imported......
February 8, 2022 Case Laws GST

Seeking grant of Bail - Evasion of GST - question mark on the conduct of the officers who performed the search operations - The stand of the respondent was also coloured....
February 8, 2022 Case Laws Income Tax

Claim for credit in respect of advance tax paid by a declarant under the Scheme, 2016 - character of the advance tax - the overriding effect of Sections 184 and 185 is......
February 8, 2022 Case Laws Income Tax

Interest levy u/s 201(1A) - suo-motto disallowances u/s. 40(a)(i)/(ia) - The provision of TDS provisions cannot applicable where there is no claim of expenditure made by....
February 8, 2022 Case Laws Income Tax

Disallowance interest on delayed payment of service tax - It is well settled principle that interest on late payment of Service Tax is not penal in nature. Since, it is.....
February 8, 2022 Case Laws Income Tax

Addition to capital work-in-progress on account of property - amount of interest - The argument of the availability of shareholders' fund does not apply on loans......
February 8, 2022 Case Laws Income Tax

Taxability of income in India - Interest income on income tax refund - As referring to relevant Article 11 of Indo-US DTAA with regard to interest it can be concluded......
February 8, 2022 Case Laws Income Tax

Treatment of assessee trust as an Association of Persons (AOP) - Since it was revocable Trust, the provisions of Sec. 61 to 63 were applicable and the assessee could not....
February 8, 2022 Case Laws Income Tax

Addition u/s 69A - Unexplained cash deposits in bank account - If the assessee had no source of income apart from rental or pension income and some interest amount and......
February 8, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Rejection of trading results - lack of enquiry" or "lack of investigation" - Rejection of trading results and application of net profit rate by....
February 8, 2022 Case Laws Income Tax

Unexplained unsecured loan - the necessary papers to establish genuineness of the transaction were filed and the assessee had proved beyond doubt the identity of the......
February 8, 2022 Case Laws Income Tax

Nature of payment in the light of the definition of “Royalty” - the consideration received for providing bandwidth facility will not be taxable as equipment royalty or......
February 8, 2022 Case Laws Income Tax

Unexplained peak cash loan - interest expenses on the money borrowed in cash - it is a fact on record that the impugned amount of interest as well as the amount of loan.....
February 8, 2022 Case Laws Customs

Provisional release of goods - alleged misclassification of the Product - the entire amount claimed by the respondents had already been paid by the petitioner......
February 8, 2022 Case Laws Customs

Classification of imported goods - Low Aromatic White Spirit - The IS specification requires that all the eight parameters have to be satisfied in the case of Kerosene......
February 8, 2022 Case Laws Customs

Classification of imported goods - (ViewBoard) ViewSonic Interactive Display System - the goods were Automatic Data Processing Machines [ADPM ] or Monitors - The goods......
February 8, 2022 Case Laws Customs

Valuation of imported goods - The only ground on the basis of which the transaction value has been rejected is that the imports were made at a higher price by other......
February 8, 2022 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - the corporate insolvency process in the instant case is totally in disregard of the provision of the Code and Regulations thereunder.......
February 8, 2022 Case Laws Central Excise

Benefit of exemption from excise duty - As long as the customers of the appellants are not engaged in the trade/commerce/business, inscription on the gold coins cannot......
February 8, 2022 Case Laws Central Excise

Refund of pre-deposit - predeposit was made under the head Excise Duty - the appellant never made any claim for refund under SVLDRS scheme - Both the authorities have......
February 8, 2022 Case Laws VAT and Sales Tax

Input tax credit - false/forged VAT invoices issued by a dealer who has not deposited the tax and its registration was cancelled u/s 16(4) (g) of the Act - amount not......
February 7, 2022 Case Laws GST

Seeking release of detained goods alongwith the vehicle - In the present case, the goods and conveyance in transit were accompanied with the documents as prescribed......
February 7, 2022 Case Laws GST

Levy of GST - minerals on which already royalty has been paid - the very issue as to whether GST would be chargeable on minerals on which already royalty has been paid......
February 7, 2022 Case Laws GST

Levy of tax/ GST - Transferable Development Rights pursuant to the Joint Development Agreement-cum-General Power of Attorney - It needs a detailed examination of the......
February 7, 2022 Case Laws Income Tax

Addition towards capital gains u/s 45(3) - transfer of land as Capital contribution in the Partnership firm - Tribunal agreed with CIT(A) that after conversion of......
February 7, 2022 Case Laws Income Tax

Disallowance on account of write off of obsolete inventory - the condition for invoking AS-4 is that there should exist a contingency as on the Balance Sheet date and......
February 7, 2022 Case Laws Income Tax

Transfer of property and accrual of capital gain - Year of transfer of capital asset - Agreement to sell - It is not the case of the AO that the provisions of sec. 53A......
February 7, 2022 Case Laws Income Tax

Claim of deduction of Provisions made - Basis of creating the provision - uncertain liability or not - The above facts would substantiate that the provision has been......
February 7, 2022 Case Laws Income Tax

Addition on account of sale of sale of jeera bag - CIT(A) deleted the additions by holding that the assessee only earned commission income in such sale - in the......
February 7, 2022 Case Laws Income Tax

Assessment u/s 153A - unexplained expenditure on account of cash payment made towards land - the addition made by the A.O. and upheld by the ld. CIT(A) on the basis of......
February 7, 2022 Case Laws Income Tax

Unexplained unsecured loans - the assessee in reply had submitted that the contract can be either verbal or written and simply non availability of a written contract......
February 7, 2022 Case Laws Customs

Provisional release of goods - Jurisdiction - Power to deal with the EIC of the petitioner - The respondents are directed to permit the petitioner to export the goods......
February 7, 2022 Case Laws Customs

Extension of period of levy of anti-dumping duty - the Special Bench of the Tribunal are expected to take up the appeals for hearing and dispose them of in accordance......
February 7, 2022 Case Laws Customs

Seeking provisional release of goods - Classification of imported goods - Naphtha - the respondent No.1 is permitted to proceed with the re-export of the goods on the......

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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,...