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Highlights / Annotations / Catch Notes For March of 2022

Home Highlights March March 2022 Year 2022

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Showing 101 to 150 of 522 Records

1 234 5 6 7........ 11

March 26, 2022 Case Laws Income Tax

Prosecution against the Director u/s 276B - Principal officer of the Accused Company - Compliance u/s 2(35) - Punishable offence for non deduction of TDS - The mandatory....
March 26, 2022 Case Laws Income Tax

Addition on account of under valuation of stock - there will not be any impact on the income declared by the assessee except the increase in the amount of income in one.....
March 26, 2022 Case Laws Income Tax

Addition u/s 40A(3) - cash purchases of petrol - Assessee was in the habit of purchasing petrol regularly - Assessee has not produced any documentary evidences to......
March 26, 2022 Case Laws Customs

Levy of penalty u/s 117 of Customs Act - mis-declaration of quantity and description of goods in the Bills of lading - The goods were lying in the port after unloading......
March 26, 2022 Case Laws SEBI

SEBI Circular applicability - We have already held that the SEBI Circular cannot be applied to defaults committed prior to 13th October, 2020. This being so, the......
March 26, 2022 Case Laws Service Tax

Refund of service tax - Business Auxiliary services - export of service or not - non-production of Foreign inward remittance certificate - the appellant’s service would.....
March 26, 2022 Case Laws Service Tax

Refund of services tax / Cenvat Credit - tax deposited under reverse charge mechanism, pursuant to audit objection - revenue neutrality - Post GST regime - From a......
March 26, 2022 Case Laws Indian Laws

Dishonor of Cheque - grant of interim compensation - It is the discretion conferred, as the word used is “may”. - it is not that 20% has to be the interim compensation......
March 26, 2022 Case Laws Indian Laws

Power of state authority to impose cess - the State had no authority to impose any tax or cess on the manufacture or production of cement, whether by the said Act or by.....
March 25, 2022 Circulars GST - States

Guidelines for recovery proceedings under the provisions of section 79 of the HGST Act, 2017 in cases covered under explanation to sub-section (12) of section 75 of the.....
March 25, 2022 Case Laws Indian Laws

Power of State Government to levy tax on Lotteries - the scope and ambit of lotteries organised by Government of India or Government of State under Entry 40 of List I is....
March 25, 2022 Case Laws GST

Classification of supply - composite supply or not - works contract service or not - contract involving supply of equipment / machinery & erection, installation&......
March 25, 2022 Case Laws GST

Levy of GST - Pure Agent - 1. TLEF is pure agent of Industry Partner to the extent of reimbursement of the actual amount Stipend incurred by it and thereby said......
March 25, 2022 Case Laws GST

Classification of goods - Geomembranes - Woven Tarpaulin - technical uses of Geomembrane, Geomembrane passing the test of Section note XI(1)(g) to Section XI,......
March 25, 2022 Case Laws GST

Classification of supply - composite supply of works contract - The subject Service order is for supply of Toll Management System (TMS) to be erected and commissioned,......
March 25, 2022 Case Laws GST

Classification of goods - rate of tax - supply of Ready to Serve Fruit Beverage named as ‘Apple Cola Fizzy’ and ‘Malt Cola Fizzy’ made by the applicant - Apple Cola......
March 25, 2022 Case Laws GST

Levy of GST - amount representing the employees portion of canteen charges, which is collected by the applicant from employees and paid to the Canteen Service Provider -....
March 25, 2022 Case Laws Income Tax

Penalty imposed u/s. 271AAB(1)(a) - search and seizure action u/s. 132(1) - commission amount was not recorded in the books of account - since the assessee as per law......
March 25, 2022 Case Laws Income Tax

Deduction u/s 54B - Benefit of exemption denined on the ground that, the land was sold by the assessee to a developer and ultimately the land would be used for......
March 25, 2022 Case Laws Income Tax

Deduction us.37(1) on account of “Escrow Disbursement Provision” ('EDP’) - Prior period expenditure - To put it simply, the AO will bifurcate total Escrow Disbursement......
March 25, 2022 Case Laws Income Tax

Additions on the ground of Bogus sundry creditors - since for the earlier years, assessee had opted for presumptive taxation under section 44D of the Act and therefore,.....
March 25, 2022 Case Laws Income Tax

Assessment of trust as Association of Persons (AOP) - Claim of revenue expenditure from the addition of gross receipt - Exemption u/s. 10(23C) denied - appellant trust......
March 25, 2022 Case Laws Income Tax

Disallowance of payment to sub-contractor - disallowance of 10% from the other payments - the contractors had worked and the TDS was made from the payments but the......
March 25, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Operational Creditors - existence of debt and dispute or not - The mere fact that the e-mail was received that the matter shall be looked into. The.....
March 25, 2022 Case Laws VAT and Sales Tax

Refund of excess Input Tax Credit - The lump-sum payment of composite tax under Section 16(2) of the Act in no way can be equated with the powers of State under Section.....
March 25, 2022 Case Laws Indian Laws

Dishonor of Cheque - funds insufficient - difference in drawer’s signature - Apex Court has held that, criminal prosecution against the accused in such cases should be......
March 24, 2022 Circulars DGFT

Amendment in Para 2.54 of Handbook of Procedures, 2015-2020 - The timelines for installation and operationalisation of Radiation Portal Monitors and Container Scanners......
March 24, 2022 Circulars SEBI

Change in control of Sponsor and/or Manager of Alternative Investment Fund involving scheme of arrangement under Companies Act, 2013 - Circular
March 24, 2022 Notifications DGFT

Amendment in Policy condition of Sl. No. 55 & 57, Chapter 10 Schedule-2, ITC(HS) Export Policy, 2018 - Export of Rice (Basmati and Non-Basmati) - Notification
March 24, 2022 Notifications DGFT

Amendment in Export Policy and insertion of Policy Condition under Chapter 29 and 38 of ITC (HS), 2018 - Export Policy of Hydrofluorocarbons (HFCs) - Notification
March 24, 2022 Case Laws GST

Interest payable on delayed payment of taxes - section 50 read with section 75(12) of JGST Act - The Respondents have failed to follow the procedure prescribed in law......
March 24, 2022 Case Laws Income Tax

Set off of refunds against tax remaining payable / outstanding demand - The respondents are not empowered to adjust the refund amount automatically without complying the....
March 24, 2022 Case Laws Income Tax

Prosecution for commission of offence u/s 276B r/w 278B - Sanction u/s 279(1) - TDS deducted but not deposited in time - The amount has already been deposited with......
March 24, 2022 Case Laws Income Tax

Eligibility to file settlement application - benefit of extension of time to file application for settlement - Admittedly, in this case, application for settlement under....
March 24, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - The argument that the objections have not been considered may not hold water as the annexure does deal with the crux of the objections.....
March 24, 2022 Case Laws Income Tax

Disallowance of Incubation Expenses - The two streams of income were shown as ‘other income’ and therefore, the same were non-operational income - As per statutory......
March 24, 2022 Case Laws Income Tax

Disallowance of expenses u/s.40(a)(ia) - Non deduction of TDS u/s 195 - at the time of payment made by the assessee to non-residents, there was an ambiguity in the......
March 24, 2022 Case Laws Income Tax

Disallowance of Professional fees paid to non-residents - Non deduction of TDS u/s 195 - the assessee cannot be expected to deduct TDS on payment made to non-residents......
March 24, 2022 Case Laws Income Tax

Addition u/s 69D - Hundies - The documents were in English and the transactions were not between three parties. They were bilateral. The transactions were on the lines......
March 24, 2022 Case Laws Income Tax

Disallowance of expenditure while processing the return u/s 143(1) by the CPC - the CPC has erred in disallowing the assessee’s claim of expenditure while processing the....
March 24, 2022 Case Laws Income Tax

Income accrued In India - 'Royalty' or 'Fees for Technical Services' under Section 9(l)(vi) and 9(l)(vii) - the payment made by SCB to assessee- company does not fall......
March 24, 2022 Case Laws Income Tax

Exempted capital gain wrongly shown in the belated return as taxable - just because the assessee inadvertently or by ignorance has shown the exempt income as exigible to....
March 24, 2022 Case Laws Income Tax

Capital Gain - Transfer of capital asset u/s 2(47) - year of assessment - since the property was actually transferred in A.Y. 2013-14 the computation of short-term......
March 24, 2022 Case Laws Customs

Demand of duty - denial of benefit of DFIA license - Once the licence is made transferable, the same are traded by the parties through brokers, which is permitted under.....
March 24, 2022 Case Laws Customs

Revocation of Customs Broker/ CHA License - The plea of the appellant that suspension of her license is disproportionate punishment. It is held that not merely the......
March 24, 2022 Case Laws Customs

Rejection of claim for duty free benefits - import of Vital Wheat Gluten - As per Board Circular No. 46 of 2007 and DGFT Circular 50 of 2008, no correlation is required.....
March 24, 2022 Case Laws Insolvency and Bankruptcy

Corporate insolvency resolution process (CIRP) - claims filed under a CIRP by "decree holder" - Once admitted as a creditor, the efforts must be to preserve and maximise....
March 24, 2022 Case Laws Insolvency and Bankruptcy

Approval of the resolution plan - ascertaining the liquidation value of the Corporate Debtor - The Appellant did not raise any objection regarding assessment of the......
March 24, 2022 Case Laws Insolvency and Bankruptcy

Seeking extension of CIRP period - The members of CoC and the Resolution Professional are responsible for the loss of time prescribed under the Code, which is valuable......
March 24, 2022 Case Laws Service Tax

Scope of contractual agreement - Reimbursement of Service Tax and Environmental Compensation Cess - Arbitral Tribunal’s interpretation of Clause 37(i) of the GCC to the.....

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