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Highlights / Annotations / Catch Notes For April of 2022

Home Highlights April April 2022 Year 2022

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Showing 101 to 150 of 486 Records

1 234 5 6 7........ 10

April 26, 2022 Case Laws GST HC

Refund of accumulated Integrated Goods and Service - Zero Rated Supply - The impugned order proceeds on the assumption that application for refund in respect of supplies....
April 26, 2022 Case Laws Income Tax HC

Validity of Reopening of assessment u/s 148 - the opinion formed by the assessing officer being based on the new information available to the assessing officer after......
April 26, 2022 Case Laws Income Tax HC

Validity of Reopening of assessment u/s 147 - notice u/s 142(1) upon the deceased assessee - the writ applicant has not surrendered to the jurisdiction of the Assessing.....
April 26, 2022 Case Laws Income Tax HC

Validity of faceless assessment u/s 144B - there are variations from the return filed by the writ applicant as regards disallowance. The final assessment order is not......
April 26, 2022 Case Laws Income Tax AT

Claim of the assessee u/s. 89 r.w. Rule 21A of I.T. Rules - The basis of compensation calculated by the company and the company also treated the one-time compensation as....
April 26, 2022 Case Laws Income Tax AT

Revision u/s 263 by CIT - slum sale - The assessee has transferred the whole business under slump sale basis and it is fact on record that it is transferred the business....
April 26, 2022 Case Laws Income Tax AT

Assessment of trust after denial of exemption u/s 11 - section 164 - the beneficiaries of the trust are unknown - The income of the trust shall be assessed at maximum......
April 26, 2022 Case Laws Income Tax AT

Validity of statement - retraction of statement - the statement recorded u/s. 132(4) cannot be discarded merely because the retractment statements were filed. The......
April 26, 2022 Case Laws Income Tax AT

Reopening of assessment u/s 147 - the ld. CIT(A) has no power under the provision of law to give direction to the AO for reopening of assessment. Thus the reasons......
April 26, 2022 Case Laws Income Tax AT

Assessment u/s 153A - there is nothing which can lead to any inference or the conclusion that the receipts from foreign companies were in relation to services rendered......
April 26, 2022 Case Laws Customs HC

Seeking direction to release of the balance items of two lots of the delivery order - From the procedures laid down in the Circular issued by the customs it is evident......
April 26, 2022 Case Laws Service Tax AT

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,......
April 26, 2022 Case Laws Central Excise AT

Exemption from Central Excise Duty - module mounting structures - The Principal Commissioner has rightly concluded that the serial number 10 of List 8 refers to ‘solar......
April 26, 2022 Case Laws Indian Laws SC

Dishonor of Cheque - Company under CIRP - moratorium was issued by NCLT - none of the natural persons who were stated to be the in-charge of and responsible for the......
April 26, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - tampering with the cheque - In the wake of the specific plea of the petitioners that the blank signed cheque had been handed over to the......
April 26, 2022 Case Laws Indian Laws HC

Dishonor of cheque - it is evident that the sentence of imprisonment awarded by the trial court and confirmed by the first appellate court is not justified - In the case....
April 25, 2022 Case Laws GST AAR

Classification of services - rate of GST - coal handling and Distribution charges - The supply of coal done through a separate purchase order and the supply of Coal......
April 25, 2022 Case Laws GST AAR

Input tax credit (ITC) - the credit of steel, cement and other consumables even in proportion to the incremental volume of the earth foundation, side walls, beams, etc......
April 25, 2022 Case Laws GST AAR

Classification of services - Valuation - Pure Agent - Additional payments made by the Applicant towards Motor Vehicle Registration fee, Motor Vehicle life Tax, RTO......
April 25, 2022 Case Laws GST AAR

Classification of goods - rate of GST - HSN Code - It is evident that the air Separators are classifiable under CTH 8421. In the case at hand, the product, PSA Oxygen......
April 25, 2022 Case Laws GST AAR

Classification of goods - rate of GST - HSN Code - it is evident from the facts and the explanatory notes to CTH 8504 that the applicant's product merits classification.....
April 25, 2022 Case Laws GST AAR

Maintainability of Advance Ruling application - Classification of supply of service - rate of GST - In the applicant case, it is seen that the State authorities have......
April 25, 2022 Case Laws GST AAR

Classification of services - rate of GST - The services rendered by the applicant, i.e., construction of residential quarters for the employees of KKNPP under the......
April 25, 2022 Case Laws GST AAR

Exemption form GST or not - supply of labour services for collection of seeds from forest, digging contour trenches, chal-khal (water conservation pits in hills) for......
April 25, 2022 Case Laws Income Tax AT

Unexplained cash credit under section 68 - if we deny the claim of the assessee for having received the money from the society, it would lead to the double addition of......
April 25, 2022 Case Laws Income Tax AT

Exemption u/s 11 - the case of the assessee was in its favour based on the principles of consistency. Furthermore, the assessee has achieved its own goals by advancing......
April 25, 2022 Case Laws Income Tax AT

Exemption u/s 11 - Other receipts - Admittedly, in the case on hand, the benefit of section 11 has been denied to the assessee for the activities carried out for the......
April 25, 2022 Case Laws Income Tax AT

Exemption u/s 11 - The gross income is entered in the books of the assessee and accordingly reflected in final accounts. The gross income should be ascertained from......
April 25, 2022 Case Laws Income Tax AT

Assessment of notional interest on loans - loan has been granted by the assessee to its sister concern - As per the provisions of Sec. 36(1)(iii) AO could have......
April 25, 2022 Case Laws Income Tax AT

Reopening of assessment u/s 147 - notice under section 148 has been issued by a non jurisdictional AO - It is settled principle of law that when the notice under section....
April 25, 2022 Case Laws Income Tax AT

Addition on account of unaccounted receipts - When the assessee has asserted before the Assessing Officer that it has not received any such income, the Assessing Officer....
April 25, 2022 Case Laws Income Tax AT

Revision u/s 263 by CIT - The subject matter of the deduction in the reassessment order was the quantum of deduction but not the eligibility of the deduction and even in....
April 25, 2022 Case Laws Insolvency and Bankruptcy AT

Validity of approved Resolution Plan - appellants have not received any communication from the IRP with regard to the admission/rejection of the claim - Consolidated......
April 25, 2022 Case Laws Service Tax AT

Condonation of delay of 813 days in filing appeal - relevant date - In the present case the said order was passed by original adjudicating authority on 23.11.2020. The......
April 23, 2022 Case Laws GST HC

Cancellation of GST registration of petitioner - Validity of SCN - Probably what the Authority is trying to convey is that the registration had been merely on paper and.....
April 23, 2022 Case Laws GST AAAR

Benefit of Concessional rate of tax - supply of HDPE Drums for use by the manufacturer of Ethyl Alcohol in his factory for packing his manufactured goods and supply to......
April 23, 2022 Case Laws GST AAR

Supply or not - supply of goods or not - transaction of transfer of business by way of merger of two GST registrations/ distinct persons - merger between distinct......
April 23, 2022 Case Laws Income Tax HC

Penalty u/s 270A - “underreporting” of income - right to be granted immunity under Section 270AA - In the present case, the petitioner has satisfied the aforesaid......
April 23, 2022 Case Laws Income Tax HC

Reopening of assessment u/s 147 - reasons to believe - In the instant case, the notice under Section 148 of the Act has been issued by the assessing officer after......
April 23, 2022 Case Laws Income Tax HC

Validity of Revision u/s 263 by CIT - payments made to persons specified under Section 40A(2)(b) allowed in assessment order - there is a finding by the Tribunal, as......
April 23, 2022 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - proof of contravention of provisions provided under explanation 5A to section 271(1)(c) - On reference to the provisions of explanation 5A to......
April 23, 2022 Case Laws Income Tax AT

Taxability of interest of income on fixed deposits - The assessee had made fixed deposits with banks and derived interest income thereon only to recover the interest......
April 23, 2022 Case Laws Income Tax AT

Income accrued in India - treatment to management fee and IC Labour Charges as fee for technical services/fee for included services - FTS / FIS - These services have not....
April 23, 2022 Case Laws Income Tax AT

TP Adjustment - Interest on extended credit to AE - assessee granted extended credit periods to non-AEs without charging any interest on delayed payments - CIT(A) has......
April 23, 2022 Case Laws Income Tax AT

Realignment of profits arising on sale of land parcels - surplus arising on sale of asset - ‘capital gains’ OR ‘business income’ - The CIT(A), in our view, has come to a....
April 23, 2022 Case Laws Income Tax AT

Unaccounted investment u/s 69 - Addition on account of suppressed purchase price of land purchased - Since the Assessing Officer failed to pinpoint any instance by......
April 23, 2022 Case Laws Customs HC

Denial of refund of excess BCD alongwith the interest - Amendments in the bills of entry not made - The respondents are directed to treat the present writ petition, as a....
April 23, 2022 Case Laws Customs HC

EPCG scheme - breach of principles of promissory estoppel - Constitutional Validity of circular dated 4.1.2019 - Having granted the EPCG licenses to the writ applicants.....
April 23, 2022 Case Laws Companies Law HC

Admissibility of Winding up petition filed invoking Sections 433 (e) and (f) of the Companies Act, 1956 - appointment of the Official Liquidator - The admission of the......
April 23, 2022 Case Laws Insolvency and Bankruptcy AT

Direction to Resolution Professional (RP) to complete the process of voting on the resolution plan under consideration - There is sufficient reason for the Appellant/PNB....

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What's New:
Latest Circulars

F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

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

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Export Return

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

H: Customs penalties overturned due to denial of cross-examination, inadm...

H: TDS Amount Deposited: Court Quashes Economic Offense Cases Over Tax De...

H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

H: Audit objection can't justify reassessment if contrary to facts & evid...

H: Counterfeit goods can't be absolutely confiscated if IPR Rules not fol...

H: Allocation of common expenses, transfer pricing, prior period expenses...

H: Chartered accountant's resignation delayed audit report filing; no tax...

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

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...