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Highlights / Annotations / Catch Notes For March of 2022

Home Highlights March March 2022 Year 2022

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Showing 201 to 250 of 522 Records

1 2 3 456 7 8 9........ 11

March 21, 2022 Case Laws Indian Laws

Dishonor of Cheque - rebuttal of presumption - preponderance of probabilities - There is no evidence to establish that the appellant had informed the Bank about the loss....
March 19, 2022 Case Laws GST

Classification of supply - supply of service or not - transfer of land, held under lease - The applicant has submitted that the impugned supply is to the Irrigation......
March 19, 2022 Case Laws GST

Exemption from GST or not - supply of Security Services rendered to various sites of Municipal Corporations - The Municipal Corporations may also be involved in various.....
March 19, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - appropriate authority - if Joint Commissioner approves the proceedings/ proposal sent by the Assessing Officer to be a fit.....
March 19, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Date of issuance of notice - communication in electronic form - Whether digitally signing notice would automatically amount to issuance....
March 19, 2022 Case Laws Income Tax

Stay of demand - condition precedent for the grant of stay of the demand - Out of three Assessment Years, for AY 2012-13, as stated above, the petitioner has made an......
March 19, 2022 Case Laws Income Tax

Penalty u/s 271CA - short collection of TCS - When the quantum of appeal has been allowed by the ld. CIT(A), NFAC, Delhi then there is no need to impose penalty by the......
March 19, 2022 Case Laws Income Tax

Penalty u/s. 271B - delay in obtaining Tax Audit Report - Being a public sector unit, the assessee company after completion of statutory audit under Companies Act is......
March 19, 2022 Case Laws Income Tax

Revision u/s 263 - bogus liability towards purchases - payment in expenditure cash during the next year - The implications, if any, in respect of discharge of liability.....
March 19, 2022 Case Laws Customs

Maintainability of appeal before the High Court - appropriate forum - Claiming exemption from duty of customs on foreign going going vessel - the High Court is right in.....
March 19, 2022 Case Laws Central Excise

Refund on the CVD and SAD paid for regularisation of advance licence (import licence), which have been deposited on after 01.07.2017 (implementation of GST) - The......
March 19, 2022 Case Laws VAT and Sales Tax

Input Tax Credit - evaporation/handling losses of the petroleum products - There would be no ITC for tax paid on the goods specified in Schedule E when used or disposed.....
March 19, 2022 Case Laws VAT and Sales Tax

Service of original demand notice from the petitioner - Failure on the part of the petitioner to produce the original demand notice, along with the appeal memorandum......
March 19, 2022 Case Laws Indian Laws

Dishonor of cheque - framing of charge or trial - section 91 of Cr.P.C. - It is for the respondent to decide that in what way he would like to prosecute his case.......
March 17, 2022 Case Laws GST

Detention of goods alongwith vehicle - the E-Way Bill already taken had expired - the impugned detention order as well as the show cause notice are tenable. Therefore,......
March 17, 2022 Case Laws GST

Input Tax Credit - Mere reflection of the amounts in the Goods and Service Tax records electronically is not sufficient. If credit is to be allowed and adjusted on such.....
March 17, 2022 Case Laws GST

Blocking of Input tax credit - mismatch or excess availment of ITC - non-consideration of rectification application submitted by the assessee - The respondents perhaps......
March 17, 2022 Case Laws GST

Transitional Credit - payer to file or revise form Tran-1 already filed either electronically or manually and consequently avail the benefits - The respondents are......
March 17, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Change of opinion - In fact, the petitioner was called upon to explain the very transaction, in respect of which, during the course of.....
March 17, 2022 Case Laws Income Tax

Estimation of profit embedded in the total unaccounted on money receipts from real estate business of the assessee - CIT(A) noted that if the extra work doubted by......
March 17, 2022 Case Laws Income Tax

Exemption u/s 11 - not granting registration u/s 12A - in the case of the appellant, the activity is running education which is a charitable activity as defined u/s......
March 17, 2022 Case Laws Income Tax

Penalty levied u/s. 272A (1)(c) - non compliance with summons issued under section 131(1A) - ignorance of law is certainly no excuse for a default committed but, at the.....
March 17, 2022 Case Laws Income Tax

Eligible income for the purpose of deduction u/s 80IE - the recovery of excess cost charged by the supplier is extricably connected with income of the industrial......
March 17, 2022 Case Laws Income Tax

Additional ground relating to DDT liability - the assessee cannot raise the additional ground relating to DDT liability in the present appeal. The assessee, if so......
March 17, 2022 Case Laws Income Tax

Disallowance of provision for Bad Debt Written off - provision made by the assessee for bad and doubtful debts is only a provision, but not actual written off of bad......
March 17, 2022 Case Laws Income Tax

Penalty u/s 271BA - admittedly the assessee failed to upload Form No. 3CEB in terms of the statutory requirement - Specified Domestic Transaction - Assessee contended......
March 17, 2022 Case Laws Customs

Seeking clearance of goods for home consumption - imported Base Oil - If ultimately, any such show cause notice is issued, the writ applicant will have to meet with it......
March 17, 2022 Case Laws Customs

Jurisdiction - proper officer to issue SCN - Undisputedly, the bills of entry in this case were not assessed by the officers of DRI but by the officers of the Custom......
March 17, 2022 Case Laws Customs

Mis-declaration of goods - under-valuation of goods - fraudulent import of the Land Rover - The retracted statement is held to be an afterthought to manipulate evidence.....
March 17, 2022 Case Laws Insolvency and Bankruptcy

CIRP process - Financial Creditors - In the present case, the Bank has not acted fairly - It was omission or commission of the Bank in not refunding the facility fee to.....
March 17, 2022 Case Laws Insolvency and Bankruptcy

Consideration of Scheme of Compromise or Arrangement - no opportunity was given to Respondent Nos.2 and 3 to explain and clarify their Scheme before Financial Creditors.....
March 17, 2022 Case Laws Central Excise

Clandestine removal - Jurisdiction - The statement of the Managing Director recorded under Section 14 of the Act of 1944 could be relied upon and treated as a relevant......
March 17, 2022 Case Laws Central Excise

Entitlement for interest of refund from the date of deposit - Post GST regime - Section 142 of the Act when read with Section 2(48) of the Act is a complete answer to......
March 17, 2022 Case Laws Central Excise

Refund of Excise Duty - unjust enrichment - As it is on record that excess duty and differential excess amount received by the appellant has been refunded to the dealers....
March 17, 2022 Case Laws VAT and Sales Tax

Grant of regular bail - criminal conspiracy - Whether any illegal gratification has been received by the present applicant for any manipulated, fraudulent entries with......
March 17, 2022 Case Laws VAT and Sales Tax

Classification of goods - Ujala Supreme - ‘synthetic organic colouring matter’ or not - The only corollary that can be drawn from the use of HSN code is to have......
March 17, 2022 Case Laws Indian Laws

Dishonor of cheque - quantum of deposit of fine - scope of the word ‘may’ - A purposive interpretation of section 148 of the Act is necessary and the same would warrant.....
March 17, 2022 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - rebuttal of statutory presumption - petitioner had been convicted for offences u/s 138 - The judgment passed by......
March 16, 2022 Notifications Customs

Fixation of Traiff Values - Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver etc, (including Crude Palm Oil, RBD Palm Oil, Others) - Notification
March 16, 2022 Case Laws GST

Detention of goods - It cannot be said that the petitioner had any intent to evade the tax or the mismatch in the quantities is of such nature which shall entail......
March 16, 2022 Case Laws GST

Exemption from GST - sale of produces Distillery Wet Grain Soluble (DWGS) and Distillery Dry Grain Soluble (DDGS) – Cattle feed - the Distillery Wet Grain Soluble......
March 16, 2022 Case Laws Income Tax

Imposition of penalty u/s 271(1)(b) - non-compliance of the notice issued under Section 142(1) - if the assessee really had no connection with the Swiss Bank accounts,......
March 16, 2022 Case Laws Income Tax

Exemption u/s 11 - withdrawing the registration u/s 12AA - the Registration u/s 12AA of the Act, once granted, remains valid until it is cancelled by the Commissioner,......
March 16, 2022 Case Laws Income Tax

Deduction from Rental income - Disallowance on account of Security Expenses and Gardening Expenses, respectively as part of annual value under Income from House Property....
March 16, 2022 Case Laws Income Tax

Deduction u/s 80P - CIT(A) also did not addressed the grievance of the AO while granting relief to the assessee as to non furnishing of the explanation by assessee......
March 16, 2022 Case Laws Income Tax

Addition u/s 68 - Bogus share transaction - Assessee has claimed exemption u/s. 10(38) on the huge long term capital gain from the sale of scrip - the assessment order......
March 16, 2022 Case Laws Income Tax

Rectification u/s 154 - Treatment to interest incurred by the assessee - Had there been any evidence furnished along with the return of income with regard to completion.....
March 16, 2022 Case Laws Income Tax

Existence of Fixed Place Permanent Establishment (“Fixed Place PE”) and Supervisory Permanent Establishment (“Supervisory PE”) - India-Japan DTAA - Merely providing......
March 16, 2022 Case Laws Income Tax

Additions towards difference in the 26AS (TDS statement) and the books results - books of account of the assessee duly audited - We have noted that the audited books of.....
March 16, 2022 Case Laws Income Tax

Disallowance of exemption u/s 54 within the scope of section 154 - if assessee has received the entire sale consideration before one year and handed over the possession,....

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