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Highlights / Annotations / Catch Notes For February of 2022

Home Highlights February February 2022 Year 2022

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Showing 51 to 100 of 473 Records

123 4 5 6........ 10

February 25, 2022 Case Laws GST

Exemption from GST - providing services of theme parks and intend to construct a building namely 'SUNDHA DARSHAN MUSEUM' near Sunda Mata Temple - The primary purpose of.....
February 25, 2022 Case Laws GST

Classification of supply - composite supply or not - naturally bundled with 'Construction Services' or not - recovery of the charges for 'the ancillary services' by......
February 25, 2022 Case Laws GST

Levy of GST - providing educational related services - on gone through the section 13 of the agreement, we find that there is no establishment of term 'employment'.......
February 25, 2022 Case Laws GST

Classification of services - Support services to exploration, mining or drilling of petroleum crude or natural gas or both - The activities of supply designing &......
February 25, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Fresh sanction under Section 151 - For a moment, even if accept Revenue’s contention that the present proceedings are continuation of......
February 25, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Rejection of objection put by Assessee - Assessing Officer instead of providing these documents simply dismissed petitioner’s request......
February 25, 2022 Case Laws Income Tax

Penalty under Section 271(1)(c) - Undervaluation of closing stock - The case of furnishing of any inaccurate particulars of income is not apparent from the record itself....
February 25, 2022 Case Laws Income Tax

Unexplained cash credit u/s 68 - Bogus share capital and share premium - Since, the present assessment year is 2008-09, there is no onus on the assessee to prove the......
February 25, 2022 Case Laws Income Tax

Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages u/s 44AE - It is clear that sec. 44AE, a non obstante clause,.....
February 25, 2022 Case Laws Customs

Smuggling - Norephedrine - misdeclaration of goods exported - prohibited goods or not - Needless to say that the test report is the basis for holding that the goods......
February 25, 2022 Case Laws Service Tax

Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also....
February 25, 2022 Case Laws Service Tax

Levy of penalty u/s 78 - entire Service Tax and interest paid before issuance of SCN - the appellant have not complied with the provision of section 73(3) and......
February 25, 2022 Case Laws Service Tax

Refund of duty paid - applicability of principles of unjust enrichment - Commissioner (Appeals) has committed an error by holding the refund to hit by unjust enrichment.....
February 25, 2022 Case Laws Central Excise

Extended period of limitation - In fact in the present case the assessee has been proved to be incorrect in its belief. However to invoke larger period of limitation in.....
February 25, 2022 Case Laws Central Excise

Valuation - Job work - inclusion of value of the scrap retained and sold by the appellants in the assessable value of the goods manufactured and cleared by the......
February 25, 2022 Case Laws Central Excise

Admissibility of credit on the TBA machine - The appellants claim that they had utilised the machine for manufacture of ‘Aqua Bailey’ though on trial basis and the same.....
February 24, 2022 Case Laws Income Tax

Offence u/s 276(c)(1) and 277 - petitioner filed incorrect Income Tax Returns declining loss of business - The petitioner paid the penalty as early as on 23.04.2014.......
February 24, 2022 Case Laws Income Tax

PMGKY scheme - t the petitioner has made all efforts to try and comply with the requirement of the Pradhan Mantri Garib Kalyan Deposit Scheme. In such a situation, 66......
February 24, 2022 Case Laws Income Tax

Penalty u/s 234E - late fee for delayed filing of TDS returns - when the statute confers no express power under section 200A before 01.06.2015 on the authority either to....
February 24, 2022 Case Laws Income Tax

Penalty levied u/s 271G - Assessee has failed to maintain the information as per Rule 10D (1) (d), (g), (h) and (m) of Income Tax Rules - ‘reaso-nable cause’ under......
February 24, 2022 Case Laws GST

Interest liability - delay in furnishing GSTR-3B return - Liability imposed without any adjudication proceeding u/s 73 or 74 - despite disputing the liability towards......
February 24, 2022 Case Laws GST

Refund of IGST - rejection on the ground of time limitation - any computing of period of limitation for any such appeal, application of proceeding the period from......
February 24, 2022 Case Laws GST

Classification of supply - supply of goods or supply of services - The applicant's submissions as well as the submissions of the jurisdictional officer that, the work of....
February 24, 2022 Case Laws GST

Classification of supply - supply of goods or supply of services - works contract or not - setting up of network - the subject activity of the applicant will be covered.....
February 24, 2022 Case Laws GST

Classification of services - The activities of supply designing & engineering, installation, Commission of Project under EPC contract by the applicant shall attract GST.....
February 24, 2022 Case Laws GST

Input tax credit - inputs / capital goods / input services - Solar Power Generating Plant of the applicant qualify as 'plant and machinery' as it falls under machinery -....
February 24, 2022 Case Laws GST

Input tax credit - GST charged by the Medical/ Health Insurance Company in respect of insurance done for employees - requirement prescribed under Section 17(5)(b) stands....
February 24, 2022 Case Laws GST

Project Management Consultancy services provided to Rajasthan Urban Drinking Water Sewerage and Infrastructure Corporation (RUDSICO) under Rajasthan Secondary Towns......
February 24, 2022 Case Laws Income Tax

Undisclosed income u/s 69B - stock submitted to the bank - Such a tendency tantamount to commercial immorality for obtaining unjustified gains in the form of higher......
February 24, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - True and full disclosure of all material facts - It is true that in the assessment order self-disallowances have not been discussed but....
February 24, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - Disallowing Derivatives F & O loss and Speculation profit - The appellant sought to claim a deduction by way of a letter before the......
February 24, 2022 Case Laws Income Tax

Addition u/s 68 - addition of the cash deposits in the assessee’s savings bank account - as the bank account of an assessee cannot be held to be the 'books' of an......
February 24, 2022 Case Laws Income Tax

Chargeability of capital gains - Year of assessment - Transfer of capital asset u/s 2(47) - The assessee never cancelled the said former development agreement even......
February 24, 2022 Case Laws Income Tax

Addition u/s 68 - In the instant case, despite numerous opportunities granted by the A.O, the assessee failed to substantiate with evidence to his satisfaction regarding....
February 24, 2022 Case Laws Customs

Levy of penalty u/s 112(a) of the Customs Act, 1962 and u/s 114AA of the Customs Act - the Customs Act prior to 29.03.2018 was applicable only to the whole of India and.....
February 24, 2022 Case Laws Companies Law

Disqualification of Directors - cessation of office as directors - non-filing balance sheets and annual returns for a continuous period of three years from the year......
February 24, 2022 Case Laws Insolvency and Bankruptcy

Recovery of dues - It cannot be forgotten that in the case on hand the Allottees had approached the Appellant/Applicant for the financial assistance which was disbursed.....
February 24, 2022 Case Laws Service Tax

Levy of service tax - declared services - Berth Reservation Scheme, to accord priority berthing of specified users in the Port - penalty by way of encashment of Bank......
February 24, 2022 Case Laws Service Tax

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or......
February 24, 2022 Case Laws Central Excise

CENVAT Credit - fake invoices - credit availed based on invoices without actually receiving the goods - It is evident that except for the evidence in the form of......
February 24, 2022 Case Laws VAT and Sales Tax

Liability to pay tax under the U.P. Motor Vehicles Taxation Act, 1997 - the requirement under law is to first pay the tax in advance as provided under Section 9 and......
February 24, 2022 Case Laws VAT and Sales Tax

Demand of interest on the differential amount of tax - There can be no waiver of interest for default period as such tax ought to have paid at the time of filing of......
February 24, 2022 Case Laws Indian Laws

Bribery - demand of illegal gratification - demand of ₹ 3,000/- by way of illegal gratification was made by the appellant for passing the assessment order - this......
February 23, 2022 Case Laws GST

Refund of the accumulated ITC - formula as provided under Sub Rule (4) of Rule 89 of the Rules - It is not even necessary to now quash and set aside the order passed by.....
February 23, 2022 Case Laws GST

Zonal jurisdiction of inquiry investigation - transfer of such inquiry/investigatio - The requirement is the application of well-known legal principles involved in each.....
February 23, 2022 Case Laws GST

Refund of ITC - claim of the petitioner rejected - since there has been no notice issued to the petitioner before passing the order of rejection with regard to the......
February 23, 2022 Case Laws GST

Provisional attachment of multiple properties - factory premises - plant and machinery - bank accounts including the fixed deposits - In the case on hand, it is not......
February 23, 2022 Case Laws GST

Valuation - reimbursement of electricity expenses, on actual basis, by the lessee to lessor - forming part of taxable value or not - In the instant case, the applicant......
February 23, 2022 Case Laws GST

Levy of GST - Valuation - amount paid to the owner of the car and amount incurred for the refurbishment of the said car - the amount paid to the owner of the car and......
February 23, 2022 Case Laws GST

Classification of goods - Glass-fibre Reinforced Gypsum Board which the Applicant is contemplating to manufacture would qualify as GRG board or not - new variant of......

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...