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Highlights / Annotations / Catch Notes For April of 2022

Home Highlights April April 2022 Year 2022

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Showing 1 to 50 of 486 Records

12 3 4 5........ 10

April 30, 2022 Notifications Insolvency and Bankruptcy

IBC - Liquidation Process - Certain provisions of the regulation shall apply to the liquidation processes commencing on or after the date of the commencement of the......
April 30, 2022 Notifications Income Tax

Exemption from income tax to specified income arising to a body or authority or Board or Trust or Commission - U/s 10(46) of IT Act 1961 - Central Government notifies,......
April 30, 2022 Notifications Customs

Countervailing duty on imports of Copper Tubes and Pipes originating in or exported from Malaysia, Thailand and Vietnam imposed
April 30, 2022 Circulars Income Tax

Revised Instruction for constitution and functioning of 'Local Committees to deal with Taxpayers' Grievances from High-Pitched Scrutiny Assessment' - Order-Instruction
April 30, 2022 Case Laws GST HC

Validity of Conduct of GST officer - Order of Suspension - the record as was shown by the Driver was at variance with the GST records -levying penalty by rectification......
April 30, 2022 Case Laws GST HC

Grant of Default/statutory Bail - availment of illegal CENVAT Credit - This Court is of the opinion that though the complaint filed by respondent No.2 cannot be said to.....
April 30, 2022 Case Laws GST HC

Validity of SCN - Reversal of Input Tax Credit - In the show-cause notice, the respondents have alleged that the notice i.e. petitioner has willfully filed the return on....
April 30, 2022 Case Laws GST AAR

Levy of GST - Valuation - reimbursement amount received by the Applicant from Trainer - Stipend and other expenses incurred - Both the Agreements attached by the......
April 30, 2022 Case Laws Income Tax HC

Revision u/s 263 - If the CIT was of the view that the AO had not examined this issue at all, it could then led to the conclusion that the order of assessment was......
April 30, 2022 Case Laws Income Tax HC

Validity of assessment order u/s 144-C (4) - period of limitation - Neither Circular no.8/2021 nor notification no.74/2021 dated 25.6.2021 or press release dated......
April 30, 2022 Case Laws Income Tax HC

Validity of assessment u/s 144B - it is not just a question of giving an opportunity of hearing and for that purpose, the assessee should have the draft assessment order....
April 30, 2022 Case Laws Income Tax AT

Penalty u/s 271C - non-deduction of tax at source from the payment of harvesting charges paid to contractors - We are aware that ignorance of law is not an excuse but at....
April 30, 2022 Case Laws Income Tax AT

Addition on account of long term capital gains - indexed cost of acquisition - Claim of assessee that in financial year 1994- 95, the assessee has gifted certain portion....
April 30, 2022 Case Laws Customs HC

Benefit of Merchandise Exports from India Scheme (MEIS) denied - it undisputed that the petitioner, but for the error in making a choice of entering ‘N’ over ‘Y’, would.....
April 30, 2022 Case Laws Customs AT

Revocation of Customs Broker License - The appellant no doubt has filed Bill of Entry in the present case. But the same has been filed on the basis of material given to.....
April 30, 2022 Case Laws Customs AT

Classification of imported goods - gold coins (round) (other than legal tender) - when HSN is a safe guide for tariff classification under the Tariff Act, CTH 7118 under....
April 30, 2022 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - Application barred by time limitation or not - The acknowledgement made by the Principal Borrower within three years’ period from the date of......
April 30, 2022 Case Laws Insolvency and Bankruptcy AT

Eligibility to submit resolution plan - the Successful Resolution Applicant working through Mrs. Rashmi Saxena, one of its directors, was not ineligible to submit a......
April 30, 2022 Case Laws Insolvency and Bankruptcy Tri

The Liquidator should not expect that applications filed by him will be given due consideration even if he, as applicant, does not choose to appear. There are no reason.....
April 30, 2022 Case Laws Service Tax AT

CENVAT Credit - inputs and/or capital goods - towers - doors - racks - fall arrestor system - insulation material etc. - telecommunication services is provided by the......
April 30, 2022 Case Laws Central Excise AT

Reversal of CENVAT Credit - provision for slow moving inventory made - Admittedly, Revenue has not been able to identify the details of inventory or asset, for which the....
April 30, 2022 Case Laws Central Excise AT

SSI Exemption - use of brand name of others - brand name assigned in favor of appellant or not - The notification does not provide any scope for any benefit on......
April 30, 2022 Case Laws Central Excise AT

CENVAT Credit - input services - service tax paid on insurance premium for availing medi-claim facility for employees who had opted for ‘Voluntary Separation Scheme’ -......
April 30, 2022 Case Laws Indian Laws SC

Grant of Interim Award - There was a fundamental failure of the first Arbitral Tribunal to address the plea raised by ONGC for attracting the group of companies doctrine....
April 30, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - presumption of liability against the respondent-accused - Rebuttal of presumption or not - acquittal of the accused - Once suspicion is created by......
April 29, 2022 News GST

GSTR-1/IFF enhancements deployed on GST Portal - Certain changes have now been implemented, and are available on the GST Portal
April 29, 2022 Notifications Customs

Inland Container Depots for loading and unloading of goods - Additional port in Balli, Goa notified - Notification
April 29, 2022 Notifications Companies Law

Rule 3 - Registration of creation or modification of charge - Rule 3 shall not be applicable in certain cases - Companies (Registration of Charges) Amendment Rules, 2022. - Notification
April 29, 2022 Notifications Income Tax

Capital Gains - Certain Transactions not regarded as transfer - original fund to the resulting fund - share or unit or interest held by him in the original fund in......
April 29, 2022 Notifications SEBI

Effective date of certain Amendments - An issue made through book building process / Allotment, the allocation in the non-institutional investors - Securities and......
April 29, 2022 Notifications Customs

Anti-dumping duty on imports of of “N, N’ – Dicyclohexyl Carbodiimide (DCC)” originating in or exported from China PR imposed for a period of five years - Notification
April 29, 2022 Case Laws GST AAR

Trade Discount or not - Incentive received - Since some amount, in the form of incentives, is flowing from IIUL to the applicant, in the absence of supply of goods......
April 29, 2022 Case Laws GST AAR

Classification of services - Marketing Services - the applicant is an intermediary. As per the provisions of Section 13 (8) of the IGST Act, 2017, it is found that the......
April 29, 2022 Case Laws GST AAR

Classification of supply - composite supply of works contract service - As per explanation to Serial No 3(vi) of said NT, 'business' shall not include any activity or......
April 29, 2022 Case Laws GST AAR

Classification of composite supply - works contract service - Explanation to Serial No 3(vi) of said NT, 'business' shall not include any activity or transaction......
April 29, 2022 Case Laws GST AAR

Classification of supply - supply of services or not - activity of fabricating and mounting Tankers, Tippers, etc. on the chassis provided by the owner of such chassis i....
April 29, 2022 Case Laws GST AAR

Taxability of supply - outward supply or not - recovery of amount from employee on account of third party canteen service provided by assessee, which is obligatory under....
April 29, 2022 Case Laws GST AAR

Input Tax Credit - ITC on GST paid on canteen facility is blocked credit under Section 17 (5)(b)(i) CGST Act and inadmissible to M/s Emcure - ITC on motor vehicle for......
April 29, 2022 Case Laws GST AAR

Classification of goods - specially designed Transformers for Wind Operated Electricity Generators which are meant to perform dual function of Step Down and Step Up......
April 29, 2022 Case Laws Income Tax HC

Exemption 11 - utilization of corpus fund towards revenue expenditure as application of income under Section 11(1)(d) - exemption on corpus donation is allowed on......
April 29, 2022 Case Laws Income Tax HC

Validity of National Faceless Assessment orders - Both the Assessees and the Assessing Officers are under tremendous pressure to meet deadlines as the Show Cause Notices....
April 29, 2022 Case Laws Income Tax AT

Levy of late filing fee u/s. 234E - Due to certain technical error committed (incorrect interchanging of PAN numbers of buyer and seller in online filing of Statement......
April 29, 2022 Case Laws Income Tax AT

Reopening of assessment u/s 147 - The requirement of section 147 of the Act is the Assessing Officer has reason to believe that income chargeable to tax has escaped......
April 29, 2022 Case Laws Customs HC

Export Promotion Capital Goods (EPCG) Scheme - fulfilment of Export Obligation or not - A condition which is dependent on action by public authorities over which an......
April 28, 2022 Circulars DGFT

Extension of Date for Mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform to 1st August 2022 - issuing......
April 28, 2022 Case Laws GST HC

Levy of Service Tax and / or GST on royalty and District Mineral Fund (DMF) - royalty for grant of mining lease - royalty has been considered to be a tax or profit......
April 28, 2022 Case Laws GST HC

Seeking grant of copy of statements recorded by the respondents in the course of investigation - reason for not giving the copies of the statements not produced - non......
April 28, 2022 Case Laws GST AAR

Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot.....
April 28, 2022 Case Laws Income Tax HC

Refund of excess Tax - Rectification of mistake u/s 154 - settlement of case under the Vivad se Vishwas scheme under VSV Act, 2020 - u/s 237 under Chapter XIX of the......
April 28, 2022 Case Laws Income Tax HC

Transfer of case u/s 127 - no show-cause notice came to be issued to the writ-applicant assigning reasons for transfer - whether the exercise of power under Section......

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Quick Updates:

What's New:
Latest Case Laws

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What's New:
Latest Circulars

F: Limitation period for filing appeal

H: Export facilitation: IGST refund on postal exports enabled. Provide IG...

H: Simplified brand rate drawback claims filing for Bengaluru exporters.

H: Deadline Extended for Liquidators to File Forms Under IBC Until Dec 2024.

H: Tech park shrinks as land denotified for infrastructure.

H: Pharma SEZ in Gujarat downsized, unused land repurposed for infrastruc...

H: Gov't revokes IT Special Economic Zone status in Kerala's Kannur district.

H: Land parcel denotified for IT SEZ at Cheemeni Village, Kerala after co...

H: Govt rescinds SEZ notification for 46.87 hectares in Bori village, fol...

H: New rules allow stock account holders to nominate beneficiaries for se...

H: Govt approves IIIT Hyderabad for tax exemption on scientific research ...

C: SMS and E-mail alerts to investors by stock exchanges

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Misuse of power

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...

T: Validity of Writ Petitions and Section 153C Proceedings: Examining the...

T: Interpreting Time Limits for 80G Registration for Charitable Instituti...

T: Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Econom...

T: Interplay between the provisions of Section 153C and Section 147: Limi...

A: MONITORING COMMITTEE FOR CORPORATE INSOLVENCY RESOLUTION PROCESS CASES

A: CONTINUATION AND VALIDATION OF RECOVERY PROCEEDINGS IN GST

A: Common Mistakes to Avoid: AGM for OPC

A: Demand cannot be raised solely based on the oral statement of witness ...

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

F: No response for grievance filed on 29-10-2024

F: rcm for fy 2020-21

F: Loss due to fire or theft GST Trearment

F: INTEREST LIABILITY

C: Extension of time for filing Forms to monitor liquidation and voluntar...

N: Central Government approves ‘International Institute of Information Te...