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Highlights / Annotations / Catch Notes For April of 2022

Home Highlights April April 2022 Year 2022

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Showing 151 to 200 of 486 Records

1 2 345 6 7 8........ 10

April 23, 2022 Case Laws VAT and Sales Tax HC

Denial of Input Tax Credit - spare parts of loader and tipper - denial of credit on the ground that loader and tipper are 'vehicles' - the exclusion clause will not be......
April 23, 2022 Case Laws Indian Laws SC

Maintainability of Arbitration application - time limitation - the appellant, who served the legal notice invoking the arbitration clause and requesting for appointment.....
April 23, 2022 Case Laws Indian Laws HC

Dishonor of Promissory Notes - Suit for recovery of money, based on two promissory notes - rebuttal of presumption - No doubt, by proving the execution of the promissory....
April 22, 2022 Notifications Income Tax

Mandatory filing of ITR - In case the turnover exceeds ₹ 60 Lacs (10 Lacs in case of profession) or TDS exceeds ₹ 25,000 or aggregate deposits in saving......
April 22, 2022 Case Laws GST HC

Validity of “summary of the order” - the Commissioner of State Tax Department are directed to issue appropriate guidelines/circular/notification elaborating therein the.....
April 22, 2022 Case Laws GST HC

Seeking direction of exemption from personal appearance pursuant to summons issued to the petitioner - All such procedure as laid down therein will have to be followed......
April 22, 2022 Case Laws Income Tax HC

Validity of Reopening of assessment u/s 147 - respondent passed the order rejecting the said objections, on the premise that there are fresh tangible materials available....
April 22, 2022 Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - transaction between EIL and group companies - the CBDT has also taken a view vide CBDT Circular No. 19/2017 dated 12.06.2017 stating that.....
April 22, 2022 Case Laws Income Tax AT

Revision u/s 263 - Cash transaction which, inter alia, had formed one of the reason for reopening of the assessee's case, we find that the AO after duly verifying the......
April 22, 2022 Case Laws Income Tax AT

Stay on realization of outstanding demand - the Assessing Officer may pursue the assessee for paying a part of the demand. However, no coercive action shall be taken by.....
April 22, 2022 Case Laws Customs AT

Revocation of Customs Broker License - The SCN did not even supply a copy of the communication from the DGARM to the appellant, let alone the details of its inquiries......
April 22, 2022 Case Laws Companies Law AT

Seeking restoration of name of company in the Register of Companies - Company had not filed their `Balance Sheet(s)’ and Annual Return(s)’ for more than 12 years - the......
April 22, 2022 Case Laws Insolvency and Bankruptcy Tri

Initiation of CIRP - here is a case wherein the allegedly unpaid invoice already stands paid in the records of the Operational creditor himself, charging of the interest....
April 22, 2022 Case Laws Service Tax AT

Refund of service tax paid - SEZ - In this case, the head office is located in Gurugram and it is not an SEZ unit. A portion of the services received in Gurugram are for....
April 22, 2022 Case Laws Central Excise AT

100% EOU - demand of differential duty - excess DTA clearance, over and above their DTA Sale Entitlement - when 100% EOU has submitted the permission to sell goods......
April 22, 2022 Case Laws VAT and Sales Tax HC

Seeking to lift attachment of Bank Accounts - recovery of dues payable by the Company - when it comes to recovering the dues from the company towards liability incurred.....
April 22, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - rebuttal of evidence - source of income/capacity to lend - The accused has the right to demonstrate that the complainant in a particular case did......
April 21, 2022 Case Laws GST SC

Grant of interest / compensation for delayed Refund of unutilized input tax credit - Rate of interest - HC awarded 9% instead of 6% applying the proviso to section 56 -.....
April 21, 2022 Case Laws GST HC

Transitional credit - revision of the Form TRAN-1 and Form TRAN-2 - The interest of justice would be served if we allow the petitioner to correct Form TRAN-1 in Writ......
April 21, 2022 Case Laws Income Tax HC

Interest demand u/s 220(2A) - petitioner had delayed in paying the interest under Sections 234A, 234B and 234C - Earlier, the application for waiver of interest was......
April 21, 2022 Case Laws Income Tax AT

Income accrued in India - Taxability of revenue from sale of software - Royalty - The Cloud services merely facilitate the flow of user data from the front end users......
April 21, 2022 Case Laws Income Tax AT

Treating the interest income as 'income from other sources' - CIT(A) in his order has observed that the assessee submitted profit and loss account and balance sheet only....
April 21, 2022 Case Laws Customs HC

Seeking to grant leave to add the container freight station (CFS) and the Shipping Line as party respondents in the contempt petition - the order passed by this Court......
April 21, 2022 Case Laws Customs HC

Recovery of refund sanctioned - Validity of Show Cause Notice (SCN) - The petitioners have to submit to the jurisdiction of the respondents by filing suitable reply to......
April 21, 2022 Case Laws Customs HC

Seeking waiver of demurrage charges in terms of Regulation 6(I) and 6(q) of Handling of Cargo in Customs Areas Regulations, 2009 - it is evident that the Customs......
April 21, 2022 Case Laws Customs AT

Recovery of differential duty - Levy of penalty u/s 112 and section 114AA of Customs Act, 1962 - Confiscation of used Cranes - Reliance on statements alone is too......
April 21, 2022 Case Laws SEBI SC

Insider trading - Whether existed a close relationship/immediate relation between the appellants? - There is no material on record for the WTM and the SAT to arrive at......
April 21, 2022 Case Laws Insolvency and Bankruptcy AT

Delay in implementation of the Resolution Plan - the Appellant is an assignee who is born only after order was passed by the NCLAT on 04.03.2021 by virtue of assignment.....
April 21, 2022 Case Laws Service Tax HC

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - voluntary disclosure - If in a situation where the amount estimated by the designated committee is in......
April 21, 2022 Case Laws Service Tax HC

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - the petitioner paid the amount on the last date by debiting the amount electronically from his bank......
April 21, 2022 Case Laws Service Tax AT

SEZ unit - refund of service tax - rejection of refund on the ground of period of limitation - last date being public holiday - on examination of the English calendar of....
April 21, 2022 Case Laws Central Excise HC

Extended period of limitation - There is nothing to indicate that the appellant revenue doubted the bona fides of the respondent assessee. In such circumstances extended....
April 21, 2022 Case Laws Central Excise AT

Refund claim - SEZ unit - the petroleum product i.e., High Speed Diesel (HSD) being a non-cenvatable goods for which the supplier had raised commercial invoices wherein.....
April 21, 2022 Case Laws VAT and Sales Tax HC

Works contract service - zero rated supply - deemed sale or not - Section 2(39) uses the expression “includes”. But what has been brought within the inclusive definition....
April 21, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - insufficiency of funds - acquittal of the accused - burden to prove - It is settled law that if the view as taken by learned trial court is a......
April 21, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - party to the transaction or not - specific stand taken by the petitioners is that they were not the partners of the firm even at the time of......
April 21, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - Just because there is a change in the person who hold the post of Manager, it cannot be stated that the present Manager is not the authorised person....
April 20, 2022 Case Laws GST AAR

Benefit of exemption notification - Composite supply - Government Entity or not - The Composite supply of works contract is provided by the applicant sub-contractor to......
April 20, 2022 Case Laws Income Tax HC

Penalty under Section 270A - Period of limitation - under-reported income - Petitioner cannot be prejudiced by the inaction of the Assessing Officer in passing an order.....
April 20, 2022 Case Laws Income Tax HC

Validity of E-assessment proceedings - Mandation of providing personal hearing - valuable right - video conference for the personal hearing - VC conducted in the instant....
April 20, 2022 Case Laws Income Tax AT

Business expenditure - Interest on late payment of TDS - The issue involved is whether the interest paid by the assessee to the government can be termed as compensatory.....
April 20, 2022 Case Laws Income Tax AT

Revision u/s 263 by CIT - set off of brought forward business loss from the income assessable under the head 'Capital Gain' - gain of depreciable assets by entering into....
April 20, 2022 Case Laws Income Tax AT

Addition u/s.40(a)(ia) - assessee had paid interest to M/s. Tata Motors Finance Ltd. without deducting tax at source - when the assessee could not be held as an......
April 20, 2022 Case Laws Income Tax AT

Accrual of income - subscription monies received in advance - Addition on account of deferred income - CIT-A deleted the addition - The subscription monies received in......
April 20, 2022 Case Laws Customs AT

Classification of imported goods - two vessels declared as ‘Excursion Boat Monterey 180 FSW/Volvo Penta 3.0 GL; 135 HP’ - The declared classification prevails by default....
April 20, 2022 Case Laws Customs AT

Import of crude palmolein oil - Measurement in the shore tank being taken after cargo is settled - It is not understood how the Revenue can find fault on any direction......
April 20, 2022 Case Laws Customs AAR

Classification of goods - aerosol valve - The third Heading 8424 covers, inter alia, mechanical appliances (whether or not hand operated) for projecting, dispersing or......
April 20, 2022 Case Laws Insolvency and Bankruptcy SC

Wages/salaries of the workmen/employees during the CIRP period - There are disputed questions, whether in fact the IRP/RP managed the operations of the corporate debtor.....
April 20, 2022 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - It is clear from the provisions of Section 8 and 9 of the Code, that unlike under Section 7, a Notice under Section 8 is to be issued by an......
April 20, 2022 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - Corporate Debtor failed to make repayment of its dues - Financial Creditors - existence of debt and dispute or not - barred by time limitation or......

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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

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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

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