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Highlights / Annotations / Catch Notes For March of 2022

Home Highlights March March 2022 Year 2022

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Showing 151 to 200 of 522 Records

1 2 345 6 7 8........ 11

March 24, 2022 Case Laws Central Excise

CENVAT Credit - availment of fraudulent credit without receipt of goods - It is on the record that neither the department have produced evidence beyond doubt that the......
March 23, 2022 Circulars GST

Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19
March 23, 2022 Case Laws GST

Seeking grant of anticipatory bail - fraudulent availment of inadmissible Input Tax Credit (ITC) - bailable offence or not - Section 132 of the Act lists 12 offences......
March 23, 2022 Case Laws GST

Power of police authorities to check and inspect vehicles under GST - Prima facie the impugned first information report appears to be malicious and grave abuse of power.....
March 23, 2022 Case Laws GST

Classification of goods - rate of tax - Namkeens or not - The Jackfruit Chips and Banana Chips are classifiable under Customs Tariff Heading 2008.19.40 (Not as Namkeens)....
March 23, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - It is settled law that once a query is raised during the assessment proceedings and the assessee has replied to it, it follows that the....
March 23, 2022 Case Laws Income Tax

Maintainability of appeal before ITAT when CIRP proceedings have been initiated - As per section 31 of the Code, resolution plan as approved by the Adjudicating......
March 23, 2022 Case Laws Income Tax

Disallowance of membership fee paid to club u/s. 37 - unless assessee demonstrate with relevant evidences that subscription fee paid to club, is for the purpose of......
March 23, 2022 Case Laws Income Tax

Jurisdiction of income tax authorities - Transfer of case u/s 127 - No document has been produced on the file by the Department to show that the case was transferred by.....
March 23, 2022 Case Laws Income Tax

Taxability of Interest earned as per the provisions of section 244A - we are satisfied that the ld. CIT(A) was justified in holding that interest on income-tax refund......
March 23, 2022 Case Laws Customs

Import of restricted goods - Canada Whole Green Peas - The only short-coming here is the quantitative restriction and hence, the redemption fine and penalty should be......
March 23, 2022 Case Laws Customs

Valuation of imported goods - rejection of transaction value - enhancement of assessable value - it is found that the revaluation have been resorted to without following....
March 23, 2022 Case Laws Insolvency and Bankruptcy

Seeking rectification of mistake - In an appeal wherein rejection of a claim is being considered by the Adjudicating Authority, the RP who has rejected the claim should.....
March 23, 2022 Case Laws Service Tax

Condonation of delay of 6 months and 22 days in filing appeal - rejection on the ground of time limitation or not - The period till 30.9.2020/ 28.2.2022 still remains......
March 23, 2022 Case Laws Central Excise

Clandestine removal - shortage of finished goods - There are force in submissions of Appellants that in the remand proceedings, adjudicating authority has not followed......
March 23, 2022 Case Laws VAT and Sales Tax

Rectification of mistake - error apparent on the face of record - This Court had interfered with the impugned orders on facts that were peculiar therein or for not......
March 23, 2022 Case Laws Indian Laws

Willful defaulter under the RBI Master Circular dated July 1, 2014 or not - Since all the documents on which the respondents allegedly relied on have been disclosed in......
March 23, 2022 Case Laws Indian Laws

Dishonor of Cheque - presumption of innocence - On bare perusal of provisions of Sections 91 and 311 of CrPC, it apparent that non-affixing of seal over the documents is....
March 22, 2022 Case Laws GST

Grant of anticipatory bail - applicant has cooperated to the fullest extent by submitting reply to the notice/summons issued to him - the personal liberty guaranteed......
March 22, 2022 Case Laws GST

Blocking of input tax credit - Provisional ITC - the ITC reversal mechanism, as laid down in section 41 read with Rules, is kept in abeyance. The facility to furnish......
March 22, 2022 Case Laws GST

Maintainability of application - A question which is already pending or decided - The issues raised in the instant application and the issues mentioned in the assessment....
March 22, 2022 Case Laws GST

Valuation of supply - It does not contemplate to consider a guidance value prescribed under another legislation to be deemed to be the value of the supply, unless the......
March 22, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - excess weighted deduction under section 35(2AB) - JAO has grossly erred in alleging in the reasons recorded for reopening that......
March 22, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - since the proposed re-opening has been issued after expiry of four years of the end of the relevant assessment year, proviso to Section....
March 22, 2022 Case Laws Income Tax

Rectification u/s 154 - addition u/s 69 r.w.s. 115BBE - disallowing 30% of the expenditure pertaining to salary, rent, contract and professional fee as per Section 40......
March 22, 2022 Case Laws Income Tax

LTCG - Computation of cost of acquisition of the property - Unless the Assessing Officer proves that the assessee has demolished existing building and dismantled......
March 22, 2022 Case Laws Income Tax

Addition u/s 69A - cash sales undertaken in demonetised cash after 08/11/2016 - the specified bank notes can be measured in monetary terms since the guarantee of the......
March 22, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - Reopening on the basis of the report of the Centralized Audit Unit, CAG - Different Apex Court pointed out that the audit......
March 22, 2022 Case Laws Income Tax

Exemption u/s 11 - activities of the assessee are charitable in nature or not? - AO Compare the assessee with a private colonizer - From the development undertaken by......
March 22, 2022 Case Laws Income Tax

Penalty u/s 271(1)(b) - non compliance of notices u/s 142(1) - the AO was not having the present address of the assessee - when the notice issued u/s 142(1) was not......
March 22, 2022 Case Laws Customs

Valuation of imported goods - rejection of declared value - enhancement of value - The prices may fluctuate on account of the vagaries of market but the contractual......
March 22, 2022 Case Laws Insolvency and Bankruptcy

Rejection of application of the petitioner for grant of registration under the Goods and Services Tax Act, 2016 - Company under liquidation under the provisions of IBC -....
March 22, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - creation of provisions in the balance sheet for the old and slow-moving inputs - On perusal of the balance sheet, it can be seen that the......
March 22, 2022 Case Laws Central Excise

CENVAT Credit - duty paying invoices (document) - cenvat credit availed on the strength of railway receit - Rule 9 is subservient to Rule 3 for determining the......
March 22, 2022 Case Laws Indian Laws

Source of Income of Public Servant or Ostensible Owner - Addl. CIT - Abuse of official position, as public servant - possession of disproportionate assets - This Court......
March 21, 2022 Case Laws GST

Exemption from GST or not - Hostel facility which includes lodging and Boarding service - the applicant has stated in their application that they will charge below......
March 21, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - deduction under Section 80P - Tribunal has recorded a finding of the fact that there is no evidence of concealment of income. Tribunal has......
March 21, 2022 Case Laws Income Tax

Unexplained investment in fixed assets - assessee has inflated the value of machinery and office equipment - When the there is no actual investment of any kind by the......
March 21, 2022 Case Laws Income Tax

Foreign Tax Credit (FTC) for default in filling Form 67 under Rule 128 - delay in compliance of a procedural provision - Rule 128(9) does not provide for disallowance of....
March 21, 2022 Case Laws Income Tax

Income accrued in India - TDS u/s 195 - fees for included services (FTS) - USA DTAA - the PGCIL would not apply technology on its own. It would continue to depend on the....
March 21, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition u/s 68 - bogus LTCG - bogus share transaction - It is immaterial that order of the SEBI came in 2018 because the SEBI has......
March 21, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition u/s 68 - unexplained share premium - While recording the reasons for reopening the assessment, the AO did not even care to......
March 21, 2022 Case Laws Income Tax

Addition to towards interest expenses - borrowing money from related party (partnership firm) at higher rate of interest and lending the same at lower interest rate -......
March 21, 2022 Case Laws Customs

Seeking grant of relief under the MEIS Scheme under the Foreign Trade Policy 2015-2020 - error while filing the bill of entry by the petitioner - The incentive under the....
March 21, 2022 Case Laws Insolvency and Bankruptcy

Validity of approval of resolution plan of corporate debtor - the Resolution plan as approved by the CoC using its commercial wisdom and subsequent approval by the......
March 21, 2022 Case Laws Service Tax

Levy of service tax - GTA - In some of the cases the appellant transported the good by road without issuance of the consignment note, the said activity prior to June......
March 21, 2022 Case Laws Service Tax

CENVAT Credit - demand alongwith interest and penalty - The perusal of extract from the orders of adjudicating authorities shows clear acknowledgement that the appellant....
March 21, 2022 Case Laws Central Excise

Rejection of interest at 12% on delayed refund - deposit made during the period of investigation - the appellants are entitled to claim interest @ 12% per annum of......
March 21, 2022 Case Laws Central Excise

Refund of unutilised CENVAT Credit - Once it is held that the appellant has rightly taken cenvat credit and the same is lying in their books un-utilised as on......
March 21, 2022 Case Laws VAT and Sales Tax

Waiver of interest and penalty under Sections 36(1) and 72(2) of the Karnataka Value Added Tax Act, 2003 - respondent himself has accepted that he has understated his......

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