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Highlights / Annotations / Catch Notes For March of 2022

Home Highlights March March 2022 Year 2022

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Showing 251 to 300 of 522 Records

1 ....2 3 4 567 8 9 10........ 11

March 16, 2022 Case Laws Income Tax

Depreciation on plant and machinery - plant and machinery were installed at customer's premises - It cannot be said that the equipment in question had not been used for.....
March 16, 2022 Case Laws Income Tax

Disallowance of depreciation on plant and machinery installed at customer's premises - the installation of the diagnostic machines owned by the assessee and forming part....
March 16, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Assessing Officer to usurp the jurisdiction to reopen the assessment - The first Assessing Officer has made the reassessment after......
March 16, 2022 Case Laws Income Tax

Validity of Assessment u/s 153A - Proof of valid approvals u/s 153D - In the instant case, as appears from the letter of the Assessing Officer seeking approval, he has......
March 16, 2022 Case Laws Customs

Seeking direction to respondents to cancel and return back the Bank Guarantee, which was executed towards the clearance of goods - SCN and order in original was quashed.....
March 16, 2022 Case Laws Customs

Valuation - department has enhanced the value on the basis of one invoice - The investigation conducted by the DRI is inconclusive and hence cannot be held against the......
March 16, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - From the invoices which are on the record, it is clear that invoices were issued to the FCIPL and invoices were not....
March 16, 2022 Case Laws Service Tax

Rejection of application filed under Voluntary Compliance Encouragement Scheme, 2013 - It is seen that department has collected the bank details of the appellant and......
March 16, 2022 Case Laws VAT and Sales Tax

Benefit of exemption from VAT - it is plain to see that the petitioner manufactures bread and subjects such bread to a further process, which activity falls within the......
March 15, 2022 Circulars GST - States

Instructions for enabling Internal Control Mechanism for Refunds in GST - SGST - A committee of officers was constituted - These instructions are issued based upon the......
March 15, 2022 Circulars GST - States

Unblocking of ITC on expiry of one year from the date of blocking - SGST - It is noticed that most of these taxpayers ITCs would have been blocked by the Proper Officers....
March 15, 2022 Case Laws GST

Seeking interim protection against an apprehended action of arrest - It is not found that the issuance of summons to petitioners is without jurisdiction and authority of....
March 15, 2022 Case Laws GST

Collection of tax during the investigation - voluntarily payment of tax or not - In the instant case, the only provision which permits deposit of an amount during......
March 15, 2022 Case Laws GST

Classification of goods - rate of tax - NAMKEENS or not - The Jackfruit Chips, Banana Chips, Potatoto Chips, Tapioca Chips, Chembu Chips and Pavakka Chips are......
March 15, 2022 Case Laws Income Tax

Revision u/s 264 - requirement to get accounts audited u/s 44AB - determination of turnover - inclusion of remuneration from the partnership firm in the gross receipt......
March 15, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - information received from audit party - there was no nexus between the borrowed funds and loans & advances to the sister concerns - in.....
March 15, 2022 Case Laws Income Tax

TDS u/s 195 - disallowance u/s 40(a)(i) - Conducting the test and subsequent improvement to the engines based on test results are independent activities and cannot be......
March 15, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Total power subsidy and TUF subsidy were wrongly declared by the assessee - When AO adopted one of the courses permissible in law and it has......
March 15, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Unexplained bank deposits - PCIT, without making further inquiry on his own account, has simply stated in the impugned order that the Assessing....
March 15, 2022 Case Laws Income Tax

Addition of amount representing 10% of sale proceeds deducted by the Monitory committee from e-auction sale of mineral stock belonging to the assessee and which was......
March 15, 2022 Case Laws Customs

Maintainability of appeal - non-compliance with the pre-deposit of the amount - Section 129E of the Customs Act, 1962 - When the appellant is not being called upon to......
March 15, 2022 Case Laws Insolvency and Bankruptcy

Validity of approval of Resolution Plan - It is submitted that Adjudicating Authority while approving the Resolution Plan has erroneously directed that Excluded......
March 15, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Resolution Process - contention of appellant is that prior approval from the lessor has not been taken before sub-leasing portion of the land to the ‘Corporate......
March 15, 2022 Case Laws Insolvency and Bankruptcy

Violation of principles of natural justice - no proper notice issued to the Personal Guarantor - once the Resolution Professional is appointed and the report is filed by....
March 15, 2022 Case Laws Service Tax

Nature of activity - service or not - business support services or not - Installation of fixed facilities in the premise of customer/buyer - uninterrupted supply of gas.....
March 15, 2022 Case Laws Service Tax

Period of limitation for filing an appeal before Commissioner (appeals) - The department has not produced any evidence about service of Order-in-Original on appellant on....
March 15, 2022 Case Laws Central Excise

CENVAT Credit - Whether the department can demand and recover under Rule 14 an amount under Rule 6(3) (i) equal to 10% of the value of the exempted products? - under no.....
March 15, 2022 Case Laws VAT and Sales Tax

Seeking grant of Regular bail - illegal gratification - fraudulent postings and assessment had been done in relation to the registered traders - since the charge-sheet......
March 15, 2022 Case Laws Indian Laws

Dishonor of Cheque - liability of a Director of a company - vicarious liability - It is clear from the perusal of the complaint that there is no specific averment that......
March 14, 2022 Circulars GST

Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 - Amends Circular No.......
March 14, 2022 Case Laws GST

Provisional attachment of bank accounts of petitioner - Section 83 of GST Act - it is in the best interest of both parties to permit the petitioner to continue in......
March 14, 2022 Case Laws GST

Classification of goods - Jack Fruit Chips and Banana Chips (salted and masala varieties) made out of raw as well as ripe banana and sold without BRAND NAME -......
March 14, 2022 Case Laws GST

Levy of GST - reimbursement of expenses - pure agent - Rule 33 (iii) of the CGST Rules 2017 stipulates that the applicant must procure certain supplies from the third......
March 14, 2022 Case Laws GST

Classification of goods - HSN Code - rate of GST - Old Watches - Wrist watches, pocket-watches and other watches, including stopwatches, with case of precious metal or......
March 14, 2022 Case Laws Income Tax

Addition u/s 56(1) - unaccounted money of the assessee company which have been introduced in the garb of share application money - The High Court was not right and......
March 14, 2022 Case Laws Income Tax

Assessee is a revocable trust OR AOP - as the names of the beneficiaries of the assessee trust and their shares were known since inception i.e at the time of the......
March 14, 2022 Case Laws Income Tax

Levy of interest under section 234C - Nil return or assessed tax - it is pertinent to note that section 234C refers to the term ‘returned income’ in comparison to......
March 14, 2022 Case Laws Income Tax

Disallowance of expenditure incurred on account of LFR - Non deduction of TDS - Disallowance u/s 40(a)(ia) - There can be question of suspecting that the BPCL did not......
March 14, 2022 Case Laws Customs

Confiscation of export of prohibited goods - A plain reading of section 113(d) shows that ‘any goods attempted to be exported or brought within the limits of any customs....
March 14, 2022 Case Laws Customs

Classification of goods - partially assembled vehicles, described by the applicant as Completely Knocked Down (CKD) kits of vehicles - The CKD kits, as described by the.....
March 14, 2022 Case Laws Service Tax

Refund of service tax deposited - unjust enrichment - services of advertisements of the advertisers and broadcasting or telecasting them -The appellant is directed to......
March 14, 2022 Case Laws VAT and Sales Tax

Recovery of arrears of tax - Power of Special JMFC (Sales Tax) Court to attach the property through FLW through Commissioner, BBMP - Only the District Magistrate is......
March 14, 2022 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - panchayati compromise - in view of the fact that the matter has been compromised, the order of conviction to be......
March 12, 2022 Case Laws GST

Seeking grant of bail - wrongful availment and utilization of Input Tax Credit (ITC) - For grant of bail it is necessary to take into account the apprehension of the......
March 12, 2022 Case Laws GST

Seeking grant of bail - irregular availment of Input Tax Credit - fake firms - The object of keeping the person in custody is to ensure his availability to face the......
March 12, 2022 Case Laws GST

Refund of CENVAT Credit by way of cash - transitional credit - Doctrine of Necessity - Payment of service tax on reverse charge on 30.12.2017 which was otherwise......
March 12, 2022 Case Laws GST

Rectification application - Period of limitation u/s 161 - Extended period of limitation due to Covid in view of decision of Supreme Court - In view of the saving of the....
March 12, 2022 Case Laws GST

Classification of services - rate of tax - Job work or not - activity is coating on the goods supplied by the customers - The activity of the Applicant fits the......
March 12, 2022 Case Laws Income Tax

Deduction u/s 80-IA - Nature of Interest income - the interest received on advances and loans given to its employees are receipts in normal course of carrying its......
March 12, 2022 Case Laws Income Tax

Disallowing entire claim for leave encashment and post retirement medical benefit - the Assessee’s treatment of the liability in respect of the post retirement medical......

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