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Highlights / Annotations / Catch Notes For February of 2022

Home Highlights February February 2022 Year 2022

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Showing 351 to 400 of 473 Records

1 ....4 5 6 789 10

February 7, 2022 Case Laws Customs

Classification of imported goods - High Speed Diesel or goods just in the form of base oil - The Bio-Diesel shown to have been manufactured was cleared under the......
February 7, 2022 Case Laws Customs

Exemption from Customs Duty as per South Asia Free Trade Agreement (SAFTA) - The denial of the exemption certificate for the entire quantity of goods when the bulk of......
February 7, 2022 Case Laws Customs

Classification of imported goods - Mayil Mark Raw Honey - glass bottles having specific measurement of 45 ml, 80 ml, 180 ml, 380 ml and 730 ml - The classification......
February 7, 2022 Case Laws Customs

Penalty u/s 112(a) of the Customs Act, 1962 - The admitted act of the importer amounts to a clear omission, for which penalty under Section 112(a) ibid. appears to be......
February 7, 2022 Case Laws Customs

Classification of goods - The appellants have successfully demonstrated that the import documents describe the product to be ‘Hooks and eye’ for the Brassieres; other......
February 7, 2022 Case Laws Customs

Classification of imported goods - From the documents it is established that raw material i.e. Petroleum Hydrocarbon Solvent imported by the appellant is their raw......
February 7, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - A final letter was addressed by the appellant to the Proprietary Concern on 27 February 2017, demanding the payment on or......
February 7, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Evidentiary value of respondent’s MOA as amended - Section 13 of CA 2013 provides for the procedure which has to be followed when the MOA is to be......
February 7, 2022 Case Laws Insolvency and Bankruptcy

Refusal of the Bank to invoke the Bank Guarantee - Adjudicating Authority has taken the view that since CIRP proceedings were continuing the Bank Guarantee cannot be......
February 7, 2022 Case Laws Insolvency and Bankruptcy

Jurisdiction of NCLT to levy fine u/s 235A of IBC - When the allegation of Resolution Professional was that Appellant has contravened the Moratorium there was allegation....
February 7, 2022 Case Laws Service Tax

SVLDRS - unfair classification of the case of the petitioner under “litigation” category, instead of “arrears” category - Once a case travels from the category of show......
February 7, 2022 Case Laws Service Tax

Rejection of refund claim - residential complex services - Section 102 of Finance Act, 1994 - In the instant case, the refund claim was not filed within a period of six.....
February 7, 2022 Case Laws Indian Laws

Dishonor of Cheque - demand of interim compensation not exceeding 20% of cheque amount - The trial court was required to consider only the facts and circumstances of the....
February 5, 2022 Case Laws GST

Provisional attachment of goods - Section 83 of the Central Goods and Services Act, 2017 - once assessment Order is passed pursuant to the said Show Cause Notice, the......
February 5, 2022 Case Laws GST

Exemption from GST - pure services or not - Comprehensive architectural services provided by the Applicant to Municipal Corporation of Greater Mumbai - GST exemption is.....
February 5, 2022 Case Laws GST

Input tax credit of - rent-a-cab services - GST paid under Reverse Charge Mechanism - hiring of buses for transportation of employees - inward supply - applicability of.....
February 5, 2022 Case Laws Income Tax

Default u/s 201 (1) - short deduction of TDS - penalty u/s 271C - Once it has been categorically held by the CIT (A) that there is no short deduction of TDS, the......
February 5, 2022 Case Laws Income Tax

Rejection of books of accounts and estimation of profit - Mere non-issuance of production of sale memos could not have been a ground to reject the entire books of......
February 5, 2022 Case Laws Income Tax

TDS u/s 194A - TDS on the interest component of the compensation paid by insurance company - Tribunal has taken note of the fact that the TDS deducted by the petitioner.....
February 5, 2022 Case Laws Income Tax

Default u/s 201(1) and 201(1A) - period of limitation - TDS u/s 194H - The limitation of 2 years as prescribed in Section 201(1A)(3) of the Act as it existed prior to......
February 5, 2022 Case Laws Income Tax

Late filing fee under section 234E - Fee for default in furnishing statements - After considering the statutory provisions and the implications of the amendment brought.....
February 5, 2022 Case Laws Income Tax

Ex-parte assessment order - It is clear that on account of the inability and omission on the part of the petitioner to file his objections and produce documents etc.,......
February 5, 2022 Case Laws Income Tax

Deduction u/s.54B - Claim denied which was not claimed by the assessee while filing the return - The assessee at the time of filing of his returns of income u/s. 139(1).....
February 5, 2022 Case Laws Income Tax

Delayed payment of employee contribution to ESI (6 days delay) u/s.43B - In the present case we are concerned with the asst. year 2017-18 and the amended provision could....
February 5, 2022 Case Laws Income Tax

Depreciation @ 10% on improvements carried out in the lease hold premises - Assessee claimed 100% depreciation on the leasehold improvements - The ingredients and......
February 5, 2022 Case Laws Customs

The method of filing of Bill of Entry and Exchange of information for assessment is online in the ICEGATE. Therefore, the delay on account of any technical glitches /......
February 5, 2022 Case Laws Customs

Duty Drawback - Advance Licences for Duty-free import of goods - drawback for 50% of FOB value - The benefit of Section 75 ibid namely the drawback should be allowed of.....
February 5, 2022 Case Laws Customs

Rectification of mistake - error apparent on the face of record - It has been rightly concluded in the final order that though this appellant and others have not made......
February 5, 2022 Case Laws Customs

Refund claim - CBEC vide circular dated 22.02.2001 - retention of amounts, by department, at least over and above the amount that would have eventually fallen due from......
February 5, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Whether the WhatsApp conversation between the Parties can be admitted as evidence? - The proof of service through electronic mode would not form......
February 5, 2022 Case Laws Service Tax

Exemption from service tax - MANIT is an Educational Institute of National Importance - The substitution vide Notification No.02/2014-ST dated 30.01.2014, of the......
February 5, 2022 Case Laws Service Tax

Refund of service tax paid - rejection on the ground of failure to cross the bar of unjust enrichment - It is difficult to understand from where he borrowed this......
February 4, 2022 Case Laws Service Tax

Seeking to restore and reconsider SVLDRS declaration filed by the petitioner on merits - This Court held that it is not necessary that the figures on such admission......
February 4, 2022 Case Laws GST

Cancellation of petitioner’s GST registration - Rule 21A as well as Rule 22(3) of the Delhi GST Rules, 2017 - The Commissioner, Delhi, GST, is directed to issue a......
February 4, 2022 Case Laws GST

Input tax credit - applicant has apprehension that he might be apprehended in a false case - it is hereby directed that if the respondent authority decides to proceed......
February 4, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Cash deposits in an account other than a current account - The circumstance about the discovery of cash deposits against the assessee's....
February 4, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Short Term Capital Gain - applicability of Section 45(3) - Tribunal agreed with CIT(A) that after conversion of inventory into fixed......
February 4, 2022 Case Laws Income Tax

Correct head of income - interest income earned out of deposits made from the business funds including borrowed funds in the course of running the business of the......
February 4, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - it seems to us that during the original assessment proceedings, the assessee has not submitted entire books of accounts, bills,......
February 4, 2022 Case Laws Income Tax

TDS u/s 194A OR 194C - short deduction of TDS - compensation paid by the assessee for breach of contract u/s.40(a)(ia) - If at all there is shortfall in TDS deducted by.....
February 4, 2022 Case Laws Income Tax

Levy of penalty u/s.271(1)(c) - What is clear is that the assessee has disclosed necessary facts in relation to various expenses including expenditure relatable to......
February 4, 2022 Case Laws Income Tax

Addition u/s 68 - maturity proceeds of FDRs, alleging unexplained cash credits - In this regard, assessee submits a copy of the bank certificates issued by the Dena Bank....
February 4, 2022 Case Laws Income Tax

Disallowance on account of Bank Guarantee written off - The appellant claims that it does not have any clue regarding the amount being capital or revenue in nature nor......
February 4, 2022 Case Laws Income Tax

Income of the assessee towards Excise duty, CST and VAT - the revenue authorities have proceeded on totally incorrect interpretation of facts of the case while making......
February 4, 2022 Case Laws Income Tax

Assessment u/s 11 - grant of registration u/s. 12AA denied - Reference is drawn to the provisions of Section 12AA which obligates/empowers ld. CIT(E) to make enquiries......
February 4, 2022 Case Laws Income Tax

Assessment of trust - surplus distributed among the members - The share of every beneficiary is quantified. - the assessee trusts and the SHGs are inter-related and they....
February 4, 2022 Case Laws Customs

Suspension of Custom Broker License - Since the impugned suspension order dated 15.06.2018 has not culminated in the order either revoking the order of suspension or......
February 4, 2022 Case Laws Customs

Classification of imported goods - Extended period of limitation - The argument of the department that this is a case of self-assessment is factually incorrect. Though......
February 4, 2022 Case Laws Customs

Benefit of exemption country of origin certificates - As per the documents submitted by the appellant it appears that there is no doubt on the authenticity of the......
February 4, 2022 Case Laws Customs

Refund - Principles of Unjust enrichment - Rubber cess - The appellant have clearly shown the amount of refund as receivable in their Books of Accounts and the same was.....

1 ....4 5 6 789 10

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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...

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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...

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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,...