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Highlights / Annotations / Catch Notes For February of 2022

Home Highlights February February 2022 Year 2022

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Showing 401 to 450 of 473 Records

1 ....5 6 7 8910

February 4, 2022 Case Laws Customs

Maintainability of appeal - time limitation - No doubt there was no application seeking Condonation of delay was filed by the appellant as has been acknowledged by ld.......
February 4, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The Operational Creditor disputing the claim of supply back of the similar material itself is a dispute which is clearly mentioned in the reply......
February 4, 2022 Case Laws Service Tax

Levy of service tax / VAT - Supply of Tangible Goods Service - supply of mobile gensets by the appellant - The CBEC vide Circular No. 198/08/2016-SERVICE TAX, Dated:......
February 4, 2022 Case Laws Service Tax

Taxability/non-taxability - business of sale of packed food and beverages on board the trains run by Indian Railways besides sale of packed food items/beverages at......
February 4, 2022 Case Laws Service Tax

Refund of service tax paid - Period of limitation - As the refund claim has been filed within one year from the date of the adjudication order wherein it has been held......
February 4, 2022 Case Laws Central Excise

CENVAT Credit - ineligible capital goods - M.S. Bars/Rods/Angles/Channels/Beams - CENVAT Credit is available only for those inputs which were used in......
February 4, 2022 Case Laws VAT and Sales Tax

Seeking grant of anticipatory bail - fake firms were created for claiming bogus Input Tax Credit - For managing the affairs as alleged in present case, it is a well......
February 4, 2022 Case Laws Indian Laws

A substantive right should not be allowed to be defeated on account of a procedural irregularity which is curable. In this view of the matter, this Court is of the......
February 4, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - rebuttal of presumption under Sections 118 and 139 of the NI Act - The failure of the appellant in showing the said amounts....
February 4, 2022 Case Laws Indian Laws

Dishonor of cheques - acquittal of accused - based on the evidence on record, the appellants have proved the guilt of the respondent beyond a reasonable doubt. The......
February 3, 2022 Case Laws GST

Seeking release of seized goods alongwith vehicle - The writ petition stands disposed of with liberty to the petitioner to get the proceeding which has already been......
February 3, 2022 Case Laws GST

Applicable rate of GST - supply of Reverse Osmosis Plant/system (RO Plant/system) to Indian Navy/Indian Coast Guard in normal course - supply of RO Plant/system (Reverse....
February 3, 2022 Case Laws GST

Validity of summon issued - Prima facie it would appear that issuance of summons after the full enquiry was over and which also resulted into not only issuance of show......
February 3, 2022 Case Laws Income Tax

Disallowance of excise duty liability as deduction since it was not actually paid by the assessee during the relevant year - We find that the Tribunal has rightly taken.....
February 3, 2022 Case Laws Income Tax

Penalty u/s.271AAB - Belated filing of regular return after search - Penalty cannot be levied u/s.271AAB of the Act, in respect of income disclosed in regular return of.....
February 3, 2022 Case Laws Income Tax

Disallowance of telephone expenses - expenses have been incurred by the partners of the assessee for the purpose of business - Copies of all the orders of the proceeding....
February 3, 2022 Case Laws Income Tax

Disallowing the depreciation for the cars AND interest paid on car loan used by the directors - vehicle held in the name of director of the appellant company - the......
February 3, 2022 Case Laws Income Tax

Unexplained expenditure u/s. 69C - the profit element embedded in unaccounted purchases would have to be brought to tax. Considering the facts of the case as well as the....
February 3, 2022 Case Laws Income Tax

Exemption u/s 11 - Rejection of application u/s 12A - at the time of grant of registration to assessee the ld. CIT(E) has to examine the objects of the assessee as well.....
February 3, 2022 Case Laws Customs

100% EOU - Conversion of free shipping bills filed under EOU scheme into drawback shipping bills - In the present case, the request is only for conversion of free......
February 3, 2022 Case Laws Customs

Valuation of imported goods - enhancement is made on the basis of DRI alert with reference to some NIDB data - at the time of hearing that Revenue has not served the......
February 3, 2022 Case Laws Service Tax

Rejection of application under the SVLRDS - rejection on the ground that investigation was already initiated against the petitioner and was pending - the respondents had....
February 3, 2022 Case Laws Service Tax

Condonation of delay in filing appeal before commissioner (appeals) - appeal dismissed for the reason that it was filed beyond the statutory time limit - section 85 of......
February 3, 2022 Case Laws Service Tax

Banking and other financial services - RCM - So far the SWIFT charges are concerned, the privity of contract is between the Indian Bank and the SWIFT society. Thus, the.....
February 3, 2022 Case Laws Central Excise

Valuation - related party transaction - mutuality of interest - once the adjudicating authority found that the mutuality of interest is not relevant to the instant case,....
February 3, 2022 Case Laws VAT and Sales Tax

Validity of assessment notice u/s 46 of WBVAT Act - carry forward of excess ITC to next FY - The rule of ejusdem generis is inapplicable to the case on hand as Section......
February 3, 2022 Case Laws Indian Laws

Emergency Arbitrator’s Award - Whenever an order is struck down as invalid being in violation of the principles of natural justice, there is no final decision of the......
February 3, 2022 Case Laws Indian Laws

Dishonor of Cheque - service of demand notice - Period of limitation - the petitioner relies on the dates of return memos, i.e., dates of return of cheques in question,.....
February 3, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - legally enforceable debt or not - even if a cheque is a security cheque, the same is an integral part of the commercial......
February 2, 2022 Notes Bill

Budget 2022-23 - AMENDMENTS IN THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975
February 2, 2022 Notes Bill

Budget 2022-23 - PRUNING AND REVIEW OF CUSTOMS DUTY CONCESSIONS/ EXEMPTIONS - A detailed statement
February 2, 2022 Notes Bill

Budget 2022-23 - PROPOSALS INVOLVING CHANGES IN EFFECTIVE BASIC CUSTOMS DUTY RATES IN RESPECT OF PHASED MANUFACTURING PROGRAM [PMP] WITH RESPECT TO SPECIFIC ELECTRONIC GOODS
February 2, 2022 Circulars Customs

SWS on goods exempted from basic and other customs duties/cesses - the amount of Social Welfare Surcharge payable would be ‘Nil’ in cases where the aggregate of customs.....
February 2, 2022 Case Laws GST

Jurisdiction - power of State authority to issue summons - violation of principle of separation of powers - It is not found that such powers are in any manner beyond the....
February 2, 2022 Case Laws GST

Levy of GST - membership fee collected from members at the time of giving membership - annual subscription and annual games fee collected from members of club -......
February 2, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Unexplained bank account with Indusind bank - Revenue made a valiant attempt to justify the reasons and issuance of notice, but when he....
February 2, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - Disallowance of provision for ex-gratia - CIT(A) has provided an opportunity to the assessing officer to examine the mistake committed....
February 2, 2022 Case Laws Income Tax

Nature of income - Since the assessee admittedly offered the income in his return pursuant to notice u/s 148 of the Act, which has been accepted by the AO as such, in my....
February 2, 2022 Case Laws Income Tax

TDS u/s 195 - Disallowance of expenses u/s 40 (a) (ia) - as per DTAA with UAE business profits are taxable in the country of origin i.e. UAE as services were provided by....
February 2, 2022 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - The assessee clearly had a bonafide explanation for not adding the unpaid tax liabilities to its income since it was contesting the very.....
February 2, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - It is also an admitted fact that there are no documents/records to prove that the Appellant is a Financial Creditor. The Appellant stated that the......
February 2, 2022 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - Section 33 of IBC - RP was deliberately keeping the relevant information away from the Appellant and wanted Liquidation order to be......
February 2, 2022 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - No records reflects that the Appellant has challenged his cancellation of DIN with any appropriate Authority. No board meeting in which....
February 2, 2022 Case Laws Insolvency and Bankruptcy

Seeking withdrawal of main Insolvency and Bankruptcy Application - In the instant case on hand, the Committee of Creditors had voted under Section 12A of the Code......
February 2, 2022 Case Laws Money Laundering

Money Laundering - Seeking grant of anticipatory bail - Hawala transactions - the detailed investigation is required to be conducted to know about the officials of the......
February 2, 2022 Case Laws Service Tax

Levy of Service tax - Auctioneers’ Service - The assistance rendered by the appellants to their member farmers in auctioning their agricultural produce does not......
February 2, 2022 Case Laws Central Excise

CENVAT Credit - capital goods - the appellants were paying duty @ 4% on the goods manufactured by using the very same capital goods. There is no room for doubt that the.....
February 2, 2022 Case Laws Indian Laws

Dishonor of Cheque - account classified as NPA - merely there is a dispute with regard to the payment of interest and immovable properties have already been mortgaged......
February 1, 2022 Case Laws GST

Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the......
February 1, 2022 Case Laws GST

Detention of goods alongwith vehicle - detention of goods for indefinite time - few defects in the documents - It is, ultimately, for the Department to take the final......

1 ....5 6 7 8910

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N: Land Customs Stations and Routes for import and export of goods by lan...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

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

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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...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register