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Highlights / Annotations / Catch Notes For March of 2022

Home Highlights March March 2022 Year 2022

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Showing 51 to 100 of 522 Records

123 4 5 6........ 11

March 30, 2022 Case Laws GST

Condonation of delay in filing appeal - Keeping in view the concern and context reflected in the Judgments, amendments to the statute and executive......
March 30, 2022 Case Laws GST

Classification of services - works contract services to TANGEDCO - The words of the entry is clear and excludes the works supplied to Government entity, in respect of a.....
March 30, 2022 Case Laws GST

Classification of goods - boarding, lodging facilities and such other services - The scope, language and the terms of the agreement establishes that the applicant is to.....
March 30, 2022 Case Laws GST

Classification of goods - rate of tax - Marine Engines - if the marine engines supplied for use as part of vessel falling under tariff heading 8902, which are used by......
March 30, 2022 Case Laws GST

Maintainability of Advance Ruling application - In the instant case the applicant has sought ruling before us on behalf of their customers and the act of registration is....
March 30, 2022 Case Laws GST

Maintainability of Advance Ruling application - Recipient of supply - if a recipient obtains a ruling on the value to be adopted of his inward supply of goods or......
March 30, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - HC dismissed the writ petition giving reasons for the disinclination to entertain the writ petitions - - When the......
March 30, 2022 Case Laws Income Tax

Capital gains u/s 45 - FMV determination - admittedly, the property in question was sold by the Petitioner below the circle rate (stamp value rate) contrary to Section......
March 30, 2022 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - assessee was giving on rent Kalyana Mandapa for fees - Assessee has not been maintaining books of account separately......
March 30, 2022 Case Laws Income Tax

Validity of assessment - Non issuing of notice u/s 143(2) - Applicability of provisions of section 292BB - Before the Tribunal the AR could not submit any proof for......
March 30, 2022 Case Laws Income Tax

Best Judgement assessment u/s 144 - Estimation of income - The Assessing Officer issued notices under section 143(2) as well as various notices issued under sections......
March 30, 2022 Case Laws Customs

Revocation of Customs Broker License - filing of benami Bills of Entry - The appellant, in this case, has filed benami Bills of Entry - The irresistible conclusion is......
March 30, 2022 Case Laws Service Tax

Refund of unutilised CENVAT credit paid - intermediary - There is no allegation that the appellant was involved in any way, either in purchase or sale of goods or even......
March 30, 2022 Case Laws Service Tax

Classification of services - support services of business or commerce or not - Such public private partnerships are at times described as collaboration, joint venture,......
March 30, 2022 Case Laws Central Excise

Refund of accumulated balance of credit on education cess and secondary and higher education cess - credit could not be utilised prior to GST regime - It is, therefore,.....
March 30, 2022 Case Laws VAT and Sales Tax

Classification of goods - sale of Printer under VAT Act as a Computer peripheral - taxable at 4% or as unclassified items under Schedule @ 12.5%? - although their......
March 29, 2022 Case Laws GST

Blocking of input tax credit - The respondents are directed to withdraw the negative block of the electronic credit ledger at the earliest. The negative block. Whatever.....
March 29, 2022 Case Laws Income Tax

Taxability of the amount received by the assessee from his HUF, in which he is a coparcener - money received without consideration -Taxability of gift received by the......
March 29, 2022 Case Laws Income Tax

Disallowance of expenses on account of bogus purchases - Merely on account of non appearance of parties, purchase transactions conducted with them could not be said to......
March 29, 2022 Case Laws Income Tax

Reassessment proceedings u/s. 147/148 - assessee company has not disclosed its income fully and truly - A perusal of the reasons recorded for reopening assessment shows.....
March 29, 2022 Case Laws Income Tax

Validity of reopening of assessment - Non-issuance of notice u/s. 148 - Once it is proved that notice u/s.148 was not issued, there cannot be any question of making any.....
March 29, 2022 Case Laws Customs

Seizure of imported consignment - mis-declaration of goods - Ownership of goods - BOE is in different name - In the facts of this case, it is not possible for us to......
March 29, 2022 Case Laws Customs

Levy of penalty u/s 114(i) of the Customs Act, 1962 - Smuggling - The reason for imposing the impugned penalty is that the appellant has not verified the Let Export......
March 29, 2022 Case Laws Customs

Valuation of imported goods - LED panel - rejection of declared value - The impugned goods are not in breach of certification standards and the onus for disturbing the......
March 29, 2022 Case Laws SEBI

Violation of provisions of the Act and the PFUTP Regulations - The freedom to evolve and interpret laws must belong to the Tribunal to subserve the Regulatory regime for....
March 29, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Failure to supply the requisite information to RP - The suspended members of the Board of Directors are directed to hand over and provide all the information......
March 29, 2022 Case Laws Service Tax

CENVAT Credit - rendering both taxable as well as exempted services - When the appellant claims right from the beginning that insofar as job work issue was concerned,......
March 28, 2022 Case Laws GST

Refund of amounts lying in the petitioner's electronic cash ledger - investigation is pending against large scale fraudulent availing of credit on the strength of fake......
March 28, 2022 Case Laws GST

Supply or not - placement of specified medical instruments by the appellant at the premises of unrelated hospitals, labs etc. in pursuance of the agreement for their use....
March 28, 2022 Case Laws GST

Scope of Advance Ruling application - Exemption from GST - As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing......
March 28, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Scope of Section 148A as newly inserted - Comparison between old and new provisions for reassessment - In our understanding by virtue......
March 28, 2022 Case Laws Income Tax

Penalty u/s 271D - contravention of provisions of Sections 269SS - assessee has accepted loans and deposits from various sister concerns through journal entries, as......
March 28, 2022 Case Laws Income Tax

Bad debts - Provision for doubtful debts and doubtful advances - Assessee has not written off the provision for doubtful debts in the individual ledger account of the......
March 28, 2022 Case Laws Income Tax

Surrender of Income during Survey u/s 133A - Surrender is voluntary or under influence of revenue (coercion) - The retraction is supported by evidence confronted to the.....
March 28, 2022 Case Laws Income Tax

Penalty u/s 271D - loan amount obtained in cash from Directors in emergency - violation of provision of section 269SS - the assessee that on the different dates assessee....
March 28, 2022 Case Laws Customs

Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason......
March 28, 2022 Case Laws Customs

Refund claim of Special Additional Duty (SAD) - rejection on the ground of time limitation - Merely because Section 27 of the Customs Act provides for a period of......
March 28, 2022 Case Laws Companies Law

Restraint on shareholders of Zee Entertainment Enterprises Limited from calling for and holding an Extra Ordinary General Meeting - The procedure for appointment of......
March 28, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - pre-existing dispute or not - NCLT rejected the application - NCLAT allowed the application admitting the additional evidences - the impugned order.....
March 28, 2022 Case Laws Service Tax

Business Auxiliary services - revenue sharing agreement - business of exhibiting cinematographic films across India in theatres owned by it or taken on rent - As the......
March 28, 2022 Case Laws Service Tax

Exemption from Service Tax or not - service of digging wells and bore-wells were directly provided to the farmers for their agriculture operations - The......
March 28, 2022 Case Laws Central Excise

Validity of SCN - gross delay in adjudicating the show cause notices - Since the respondents were totally responsible for gross delay in adjudicating the show cause......
March 28, 2022 Case Laws Central Excise

Refund claim - rejection on the ground of time limitation - judicial discipline - The authorities have erred in rejecting the refund especially when the order of this......
March 26, 2022 Case Laws Service Tax

Levy of service tax - works contract - demand based on TDS form 26AS - The liability to pay a service tax is not upon a presumption nor can it be based upon a state of......
March 26, 2022 Case Laws GST

Seeking grant of Regular Bail - availment of illegal input tax credit - fictitious entities - fake purchases from 24 fictitious entities - seriousness of charge is not......
March 26, 2022 Case Laws GST

Classification of supply - supply of EPABX system along with its installation and commissioning to Railways - The EPABX works like an exchange - The subject supplies of.....
March 26, 2022 Case Laws GST

Levy of GST - time of supply - Mobilization Advance received - On reading the Receipt voucher no RTGS 223033 dated 8-2-21, the recipient deducted TDS under Section 51......
March 26, 2022 Case Laws GST

Classification of supply - composite supply of services or mixed supply - services for a “Single consolidated Rate” as a package - services like Transportation and......
March 26, 2022 Case Laws GST

Exemption form GST - healthcare services - the major portion of the total hospital charges is towards payment to Consultant / Technician. Even the remaining minor......
March 26, 2022 Case Laws GST

Classification of goods - Indian railways - The write up provided by the applicant is incomplete and have no potential to prove 'the subject goods' as essential parts of....

123 4 5 6........ 11

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N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

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H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

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H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

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H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

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