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Highlights / Annotations / Catch Notes For March of 2022

Home Highlights March March 2022 Year 2022

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Showing 351 to 400 of 522 Records

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March 10, 2022 Case Laws Central Excise

Valuation of goods - related party - inter-connected undertakings - They are inter-connected undertakings and hence are related in terms of Clause (i) of Explanation to.....
March 9, 2022 Case Laws GST

Seeking grant for regular bail - issuance of invoices only, without any actual supply of goods - The applicant has been arrested on 01.09.2021. - The Commissioner is......
March 9, 2022 Case Laws GST

Concessional rate of GST - works contracts - execution of works for Telangana State Industrial Infrastructure Corporation Limited (TSIIC) - Government entity or not -......
March 9, 2022 Case Laws Income Tax

Addition u/s 43B - deduction of payment of electricity duty disallowed - while it may be correct to say that the Assessee ‘paid’ the amount in dispute, it paid it only......
March 9, 2022 Case Laws Income Tax

Stay of demand - pre-deposit of 20% of the demand - This proceedings issued by the assessing authority is in tune with Section 220(6) of the Act. Therefore, the......
March 9, 2022 Case Laws Income Tax

Denial of exemption u/s.11 - the assessee actually pursued only the objects as classified in categories (a) to (c). viz., Medical Relief to the poor patients, Education.....
March 9, 2022 Case Laws Income Tax

Addition of Bad and Doubtful Debts Reserve (BDDR) for earlier years written back in the year under consideration - when there is no deduction claimed in the computation.....
March 9, 2022 Case Laws Income Tax

Disallowing interest u/s. 36(1)(iii) - CIT(A) allowed the claim - AO is drawing adverse inference that assessee has not submitted the utilization of the overdraft in the....
March 9, 2022 Case Laws Income Tax

Income accrued or deemed to accrue or arise in India - Royalty - the BREW Operator Software agreements - an application development platform - The royalty from BREW......
March 9, 2022 Case Laws Customs

Entitlement for benefit of exemption Notification - appellants themselves have classified their product under CTH 2711 1300 of the Customs Tariff Act. - While filing the....
March 9, 2022 Case Laws Customs

Smuggling - Gold Bars - Gold Biscuits - Admittedly it is a case of town seizure. Out of the 5 gold bars and 1 cut piece seized, there is foreign marking – ‘rand......
March 9, 2022 Case Laws Central Excise

CENVAT Credit - transfer of Generator set after use by the appellant to its sister concern where the value has been assigned to that transfer - applicability of Rule......
March 9, 2022 Case Laws Central Excise

Refund of unutilised CENVAT Credit - barred by time limitation or not - appeal filed before wrong forum - The refund claim filed by the appellant is in time - As both......
March 9, 2022 Case Laws VAT and Sales Tax

Validity of assessment order - rectification of mistake - error apparent on the face of record - The petitioner has not claimed that the original invoice has already......
March 9, 2022 Case Laws VAT and Sales Tax

Rectification of mistake - apparent error on the face of record or not - While the Section 84 application was pending consideration, without deciding the same by passing....
March 8, 2022 Notifications DGFT

Extension of last date for submission of applications under certain Scrip based Schemes - Notification
March 8, 2022 Notifications LLP

Limited Liability Partnership (Second Amendment) Rules, 2022 - Notification
March 8, 2022 Case Laws GST

Release of goods alongwith vehicle - seizure on the ground that driver of the vehicle did not carry valid document - The respondents shall release the goods on (i) the......
March 8, 2022 Case Laws Income Tax

Failure to take any action by the department after the Tribunal set aside the order of the DRP and also the assessment order The matter was restored to the file of the......
March 8, 2022 Case Laws Income Tax

Fee levied u/s 234E - fee was leviable u/s 200A for filing of returns - delay in filing of quarterly TDS statement - the impugned order passed by the First Appellate......
March 8, 2022 Case Laws Income Tax

Assessment u/s 153A - Addition based on jottings in rough sheets found in search - When the jottings in rough sheets are not in themselves capable of expressing or......
March 8, 2022 Case Laws Income Tax

Inflation in expenses or bogus/inflated purchases - Since, the printouts of the hard disc clearly mentioned that "forecast" and since, the Assessing Officer in the two......
March 8, 2022 Case Laws Income Tax

Addition on account of undervaluation of closing stock - difference in the stock statement given by the assessee to State Bank of India and as recorded in the books of......
March 8, 2022 Case Laws Customs

Refund of Customs Duty - duty paid under protest - The appellant themselves has lodged a protest during the pendency of the appeal which is also taken on record - No......
March 8, 2022 Case Laws Companies Law

Transfer of applications - Sanction of a scheme of compromise - the Scheme was sanctioned by this Court and several applications were dealt with thereafter under Section....
March 8, 2022 Case Laws Service Tax

Refund or adjustment against pre-deposit - interest on pre-deposit - it is not open for the subordinate authority to interpret the judgment of the superior Tribunal and.....
March 8, 2022 Case Laws Service Tax

Nature of activity - sale or service - packed food which is sold as take away - the food in packed form is sold either on the counter or through delivery boys to the......
March 8, 2022 Case Laws Service Tax

Levy of service tax - Security Agency Service or not - police personnel supplied to public departments, private companies and persons etc. - the appellants are not......
March 8, 2022 Case Laws Central Excise

Refund of Excise Duty in cash - What the assessee suggests is that the Cenvat credit given for acquisition of capital goods to a manufacturer, who is otherwise exempted.....
March 8, 2022 Case Laws Central Excise

SVLDRS - If such is the scheme of the Act and the Rules and if the authority has to take a decision based on the records produced by the appellant / assessee, it goes......
March 8, 2022 Case Laws Central Excise

Period of limitation - Filing of appeal - apparently there was no proper service of the impugned order dated 31-01-2018 passed by the Original Authority/Assessing......
March 8, 2022 Case Laws Central Excise

CENVAT Credit - duty paying documents - The entire case of the Revenue is based on invocation of Rule 9(1)(bb) of the Cenvat Credit Rules and since the said Rule is not.....
March 8, 2022 Case Laws Central Excise

Clandestine manufacture and removal - relevancy of statements u/s 9D in the Central Excise Act, 1944 - Both sides agreed that the procedure under section 9D has not been....
March 8, 2022 Case Laws Indian Laws

Prayer for specific performance of Clause 12 of the Sale Deed - If it is found that the writ petitioner is guilty of delay and latches, the High Court should dismiss it.....
March 8, 2022 Case Laws Indian Laws

Dishonor of cheque - fund insufficient - vicarious liability of Managing Director - the petitioners have not issued the cheques and they have tendered their resignation.....
March 8, 2022 Case Laws Indian Laws

Dishonor of Cheque - Different cheques, may be issued for discharging the liability, arising out of one and same transaction, are separate entities and dishonour of each....
March 8, 2022 Case Laws Indian Laws

Applicability of time limitation - The Learned Single Judge has rightly noted that though seemingly, it is an innocuous prayer but clearly it is an attempt on the part......
March 7, 2022 Case Laws GST

Provisional attachment of petitioner's Bank Accounts - Section 83 - every provisional attachment shall cease to have effect after expiry of period of one year from the......
March 7, 2022 Case Laws Income Tax

Giving credit to the TDS deducted by the tenants - tenants have in fact deducted the amount and failed to remit as remittance is not found in the records of the revenue.....
March 7, 2022 Case Laws Income Tax

Addition towards single premium paid on policy taken for the Director by the Company - Determination of sum of addition - Gross amount or Net amount of premium -......
March 7, 2022 Case Laws Income Tax

Set off of brought forward loss against Long Term Capital Gain (LTCG) - AO was of the view that since the LTCL no longer exist in books of account, it cannot be set off.....
March 7, 2022 Case Laws Income Tax

TP Adjustment - international transaction involving payment of royalty undertaken by Diesel India with its Associated Enterprise (“AE”) - the arithmetic mean of......
March 7, 2022 Case Laws Income Tax

Income from house property - Deduction u/s 23(1) - Annual mixed use charges paid by the assessee to Municipal Corporation - The said charges is in the nature of......
March 7, 2022 Case Laws Income Tax

TP adjustment made in respect of provision of back office services - In any case, we find the main grievance of the ld. DRP seems to be that AE revenue is only ₹......
March 7, 2022 Case Laws Income Tax

Cessation of liability - Additions u/s 41(1) - Unsecured loans received on account of transfer entry made through banking channel - Sundry creditors for more than 4......
March 7, 2022 Case Laws Customs

Levy of penalty on the appellants u/s 114 of the Customs Act, 1962 - Customs Broker firm - A Custom Broker is supposed to safeguard the interests of both exporters and......
March 7, 2022 Case Laws Customs

Violation of principles of natural justice - There is no reason in the Order-in-Appeal for distinct decision given for Noticee No.1 while denying the same opportunity of....
March 7, 2022 Case Laws Insolvency and Bankruptcy

Refund sought by home-buyers due to an inordinate delay in the completion of the project and failure to handover possession within the stipulated time - application was.....
March 7, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The amount cannot be construed as a ‘default’ as on January, 2019. It is satisfying that the Appellant could not establish any ‘default’ on the part....
March 7, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - all the dues pertaining to invoices placed on record pertains to Partnership Firm. No transaction pertains to the......

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