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Highlights / Annotations / Catch Notes For April of 2022

Home Highlights April April 2022 Year 2022

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Showing 201 to 250 of 486 Records

1 2 3 456 7 8 9........ 10

April 20, 2022 Case Laws Central Excise AT

Recovery of excess availed CENVAT Credit - Whether the officers of DGCEI have the power to re-determine the assessable value? - Classification and valuation are part of.....
April 20, 2022 Case Laws VAT and Sales Tax HC

Extension of tenure of the existing Technical Member of the West Bengal Taxation Tribunal - The Administrative Member of the Tribunal has continued by virtue of interim.....
April 20, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - insufficiency of funds - delay of 7 days in filing the complaint - time limitation - The issue of limitation for the first time is raised before the....
April 20, 2022 Case Laws Indian Laws HC

Dishonor of cheque - vicarious liability - On perusal of the notice and the complaint, it is seen that there is no specific averments against the petitioners who had......
April 19, 2022 Case Laws GST HC

Seeking grant of Regular Bail - unauthorised and fraudulent claim of input tax credit - cheating and fraud - There is no suggestion in the Status Report that the......
April 19, 2022 Case Laws GST HC

Revocation of cancellation of the registration of petitioner - non-filing of returns for continuous period of six months - In the peculiar facts and circumstances, the......
April 19, 2022 Case Laws GST AAR

Classification of goods - rate of tax - The Composite supply of works contract is provided by the applicant sub-contractor to the main contractor who is further......
April 19, 2022 Case Laws Income Tax AT

Disallowance of rates & taxes being reversal of CENVAT credit on scrap written off - In case, the assessee is able to explain CENVAT credit with necessary details, then.....
April 19, 2022 Case Laws Income Tax AT

Deduction claimed u/s. 54 - LTCG - In the present case, the assessee has purchased property in the name of married daughter, although she was divorced, but she is an......
April 19, 2022 Case Laws Income Tax AT

Revision u/s 263 by CIT - buy back of shares from its own holding company - deemed dividend under section 2(22)(d) - dividend distribution tax u/s 115-O - CIT has......
April 19, 2022 Case Laws Income Tax AT

Revision u/s 263 - issue of bonus shares would amount to distribution of dividend or not - the assessee has issued only equity shares and there are no preference shares.....
April 19, 2022 Case Laws Income Tax AT

Addition treating the cash deposit in bank account as Income other Source - the assessing officer has just brushed aside the evidences without even a word on why they......
April 19, 2022 Case Laws Income Tax AT

Long term capital gains arising on sale of house property - cost of improvement - CIT(A) rightly observed that the air conditioners are at best categorized as furnishing....
April 19, 2022 Case Laws Income Tax AT

Condonation of delay - delay of 41 months in filing appeal before the CIT(A) - according to the assessee, it could not realize the effect and consequence of the order......
April 19, 2022 Case Laws Income Tax AT

Disallowance claim of deduction u/s.80- IA - the assessee is found to have executed works contract attracting the explanation to sub-section 13 of 80IA – A partnership......
April 19, 2022 Case Laws Income Tax AT

Additional Depreciation on Power Generation Unit - u/s 32(1)(iia) - The provisions do not state that setting up of a new machinery or plant, which was acquired and......
April 19, 2022 Case Laws Income Tax AT

Status of a private discretionary trust - AOP OR Individual - The Ld. CIT(A) has interpreted the meaning of AOP - the subsequent amendment by explanation to section......
April 19, 2022 Case Laws Service Tax AT

CENVAT Credit - input service - amount paid to the broker / property consultant for purchasing the immovable property to be used for providing output service of renting.....
April 19, 2022 Case Laws Central Excise SC

Maintainability of revenue appeal - Inappropriateness of the direction given in the circular issued by the Department to follow regime of call-book - threshold monetary.....
April 19, 2022 Case Laws VAT and Sales Tax HC

Exemption from Entry tax - Iron & Steel (MS Angle, MS Channel, MS Plate, MS Beam, etc.) used in expansion of Cent Plan - capital goods or not - the certificate of......
April 18, 2022 Case Laws GST HC

Duty Drawback - IGST refunds - zero rated supply - Paragraph No.2.5 of Circular No.37/2018-Cus, dated 09.10.2018 cannot be pressed to deny legitimate export incentive as....
April 18, 2022 Case Laws Customs HC

Levy of Anti-Dumping Duty - scope of domestic industry - non-injurious price - determination in terms of Indian Rupees (INR) - If due to the change in exchange rate,......
April 18, 2022 Case Laws Customs HC

Prosecution against Senior Intelligence Officer of the DRI - evasion of duty - undervaluation - illegal transactions - allegation that petitioners did not deliberately......
April 18, 2022 Case Laws Customs AT

100% EOU - Clandestine removal - illicit clearance of imported yarn and indigenous Yarn - detection of shortages at the time of the visit of the officers - The Appellant....
April 18, 2022 Case Laws GST HC

Validity of intimation of tax ascertained u/s 74(1),(5) - Threat of recovery - There is a vast difference between Rule 142(1)(a) and Rule 142 (1A) of the Rules.......
April 18, 2022 Case Laws GST HC

Seeking release of detained goods alongwith the truck - truck load of cements - violation in the invoice that the full address of the buyer has not been mentioned - this....
April 18, 2022 Case Laws GST HC

Refund of IGST - Zero Rated Supplies - Bare reading of the contents of the shipping bills referred to the fact that the declaration has also been made by the writ......
April 18, 2022 Case Laws GST AAAR

Exemption from GST - relevant entry - Treated Water obtained from STP - it is amply clear that the term “purified”, mentioned under the exemption clause of the relevant.....
April 18, 2022 Case Laws GST AAR

Works Contract - Earth Work - the applicant is rendering composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017, to GMIDC, a......
April 18, 2022 Case Laws GST AAR

Levy of GST - liquidated damages/penalties received by the applicant - price adjustment to the main supply or not - Liquidated damages and penalties received by the......
April 18, 2022 Case Laws GST AAR

Requirement to obtain registration in the state in which goods are imported - said goods are directly sold from the port of importation to the customers located across......
April 18, 2022 Case Laws GST AAR

Levy of GST - Fair Trade Premium - association of farmers, engaged in supply of agricultural produce through concept of fair trade - The Fair Trade Premium forms part of....
April 18, 2022 Case Laws Income Tax HC

Determination of cost of assets - Depreciation - Applicability of Explanation and proviso to 43(1) - subsidy utilisation specifically under the head building, furniture,....
April 18, 2022 Case Laws Income Tax HC

Validity of the orders passed by the first appellant u/s 92CA (3) on the ground of limitation as contemplated u/s 153 of the Act - Scope of the work "may" - The word......
April 18, 2022 Case Laws Income Tax HC

Assessment u/s 153A - Obviously an assessment has to be made under this Section only on the basis of seized material. The question, however, is whether the seized......
April 18, 2022 Case Laws Income Tax HC

Legality and validity of the impugned notice issued u/s 148 seeking to reopen an assessment as undertaken u/s 153A - To say that the assessment undertaken u/s 153A of......
April 18, 2022 Case Laws Income Tax AT

Reopening of assessment u/s 147 - difference pointed out by the DVO in his valuation report - There should be a live link between the material coming to the notice of......
April 18, 2022 Case Laws Income Tax AT

Addition u/s 56(2)(vii)(c)(ii) - allotment of shares to assessee shareholder at a value lower - whether Tax to be paid by the shareholders or the company? - The shares......
April 18, 2022 Case Laws Income Tax AT

Addition u/s 40A(3) - expenditure paid at various project sites in cash mode - unexplained expenditure - We invoke stricter interpretation of the impugned disallowance......
April 18, 2022 Case Laws Income Tax AT

TDS u/s 195 - Demand u/s 201(1) and interest charged u/s 201(1A) - the year-end provisions made by the assessee included “Commission payable to non-residents”, which is.....
April 18, 2022 Case Laws Customs HC

Seeking declaration of relaxation/condonation of the procedure lapse - non-mentioning of MEIS scheme in the shipping bills at the time of export - The DGFT has rightly......
April 18, 2022 Case Laws Customs AT

Maintainability of appeal - non-deposit of the statutory amount under Section 129E of the Customs Act, 1962 - It would be seen from a bare perusal of section 129E of the....
April 18, 2022 Case Laws Customs AAR

Classification of imported goods - networking device - The networking devices model Nos. D5N87C (rooftop node or RT node) and D5N87D9 (customer premise node or CP node).....
April 18, 2022 Case Laws Insolvency and Bankruptcy Tri

Provisional Attachment - general principle for construction - Prohibition of Benami Property Transaction Act, 1988 - Section 32A of I & B Code - As there is nothing to......
April 18, 2022 Case Laws Service Tax AT

Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The.....
April 18, 2022 Case Laws VAT and Sales Tax HC

Withholding of refund - seeking release of refund - Legislature was conscious of the fact that the power conferred to withhold refund in Section 21 is akin to exercising....
April 18, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - “Taking cognizance” though requires great exercise of judicial mind and is not a mechanical process but it appears in the present case that the......
April 18, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - It is not in dispute that the disputed cheques have been issued by the partnership firm and as per the provision contained in Section 141 of the NI.....
April 16, 2022 Case Laws GST HC

Refund of IGST - Restoration / Re-credit to the ITC ledger - payment of IGST on exports, and thereafter claimed refund of such IGST on exports - It cannot be that for......
April 16, 2022 Case Laws GST HC

Revocation of cancellation of registration of applicant - non-filing of returns - Since the registration of certificate of the writ-applicants came to be cancelled......

1 2 3 456 7 8 9........ 10

Quick Updates:

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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...