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Highlights / Annotations / Catch Notes For April of 2022

Home Highlights April April 2022 Year 2022

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Showing 251 to 300 of 486 Records

1 ....2 3 4 567 8 9 10

April 16, 2022 Case Laws Service Tax HC

Seeking condonation of delay of 1310 days in filing the accompanying appeal - it is common knowledge, of which we take judicial notice, that since January 2017, the......
April 16, 2022 Case Laws GST HC

Seeking condonation of delay of 1310 days in filing the accompanying appeal - it is common knowledge, of which we take judicial notice, that since January 2017, the......
April 16, 2022 Case Laws GST HC

Validity of Show cause notice issued u/s 74 - Erroneous Refund - Section 74(1) of the OGST Act does not appear to make any distinction between those refund orders that......
April 16, 2022 Case Laws Income Tax HC

Revision u/s 264 - Refund of excess tax paid - Admittedly, petitioner has paid more capital gains than what should have been paid. Capital gains has to be calculated on.....
April 16, 2022 Case Laws Income Tax HC

Dis-allowance u/s.80IB(10) - assessee had failed to file his return of income within the stipulated time u/s 139(1) - the finding recorded by the tribunal as above is......
April 16, 2022 Case Laws Income Tax AT

Revision u/s 263 - Reopening of assessment initiated against assessee - Since in the instant case the AO has conducted due enquiry and after being satisfied, accepted......
April 16, 2022 Case Laws Income Tax AT

Reopening of assessment u/s 147 - It is well established that the reasons recorded by the AO cannot be further be substituted or added or deleted - We are of the view......
April 16, 2022 Case Laws Income Tax AT

Validity of Reopening of assessment u/s 147 - eligibility of reasons to believe - initiation of reassessment proceedings u/s.147 of the Act, issuance of notice u/s.147......
April 16, 2022 Case Laws Income Tax AT

Revision u/s 263 by CIT - set off of the brought forward "non-speculative business loss" against the "profit of speculative business" - provisions of section 72 and 73,.....
April 16, 2022 Case Laws Service Tax AT

Levy of Service Tax - income disclosed under Income Disclosure Scheme (IDS), 2016 - In the present matter Appellant also produced the details of payment received after......
April 16, 2022 Case Laws Service Tax AT

Levy of service tax - interest free deposit amount collected by the Appellant from the demat account holders under the Scheme - appellant has not collected AMC charges -....
April 16, 2022 Case Laws Central Excise HC

Valuation - intent to evade payment of duty - The Tribunal has furnished adequate reasons to justify the perception that the appellant herein had intended to evade......
April 16, 2022 Case Laws Central Excise HC

Violation of the principles of natural justice - Validity of SCN - this Court is of the considered view that, the case projected by the petitioner as if that the......
April 16, 2022 Case Laws Central Excise AT

CENVAT Credit - input services - Erection Commissioning and Installation Services - Works Contract Services - The service provider has classified the services under ECIS....
April 16, 2022 Case Laws Central Excise AT

Denial of interest on the refund claim sanctioned to the appellant - it is seen that in ordinary course of refund arising out of finalization of provisional assessment......
April 16, 2022 Case Laws GST HC

Refund alongwith the interest - generation of e-way bill in the name of petitioner was a bona fide mistake or not - Apparently, courier receipt/invoice and eway bill,......
April 15, 2022 Case Laws GST HC

Cancellation of registration of petitioner - non-furnishing of returns for continuous periods of six months - Petitioner is agreed to comply with the statutory......
April 15, 2022 Case Laws GST HC

Principles of parity - mistake while generating E-way bill - intent to evade or not - In view of the above and the mistake in question being bonofide this Court invoking....
April 15, 2022 Case Laws Income Tax SC

Loss arising on account of exchange fluctuation - The analysis done by the ITAT and the conclusion arrived at in respect of the subject claim of the appellant being the.....
April 15, 2022 Case Laws Income Tax HC

Penalty u/s 271(1) (c) - The Tribunal came to a finding of fact that Revenue had no information of any undisclosed income in the hands of the assessee except the......
April 15, 2022 Case Laws Income Tax HC

Net profit estimation - Without there being sales of the stock it would not be possible to estimate the net profit. Moreover, there has been no rejection of the books of....
April 15, 2022 Case Laws Income Tax HC

Reopening of assessment u/s 147 - Though in the instant case, the petitioner has written a letter in response to the reasons received by it, yet it has not filed any......
April 15, 2022 Case Laws Income Tax AT

Revision u/s 263 by CIT - Wrong claim of carry forward of long term capital loss - the long term capital gain, which is exempted under section 10(38) of the Act, would......
April 15, 2022 Case Laws Income Tax AT

Setting off the long term capital loss arising on sale of shares not subject to STT against long term capital gain arising from sale of Shares subjected to STT exempt......
April 15, 2022 Case Laws Income Tax AT

Unexplained investment - Assessee has brought on record certain evidence before the AO - the Assessing Officer ought to have investigated from both the parties for......
April 15, 2022 Case Laws Income Tax AT

Disallowance of deduction u/s 54F - assessee has converted his capital asset into stockin- trade and accrued capital gains which he invested in construction of......
April 15, 2022 Case Laws Income Tax AT

Long-term capital gain - Determining the cost of acquisition as NIL - Admittedly, the primary onus lies upon the assessee to furnish the necessary details but in the......
April 15, 2022 Case Laws Income Tax AT

Penalty u/s. 271(1)(c) - As the penalty proceedings are distinct and independent to the quantum proceedings, in our considered view, penalty cannot be levied merely on......
April 15, 2022 Case Laws Income Tax AT

Capital gain computation - cost of acquisition of the immovable property - The deduction on account of cost of acquisition is to be allowed with reference to the......
April 15, 2022 Case Laws Income Tax AT

Disallowance of commission paid - excessive expense on commission - the average rate of commission paid by the assessee to others in respect of rice was 20, but rate of.....
April 15, 2022 Case Laws Income Tax AT

Penalty u/s 271(1)(C) - Unexplained Expenditure on Stamp Duty and Registration Charges made out of Undisclosed Income - There was no dishonest intent of the assessee......
April 15, 2022 Case Laws Income Tax AT

Long Term Capital Gains - Sale of society flat - proportionate portion of land in the society - As per the sale deed, it is clear that assessee gets a membership on the.....
April 15, 2022 Case Laws Direct Taxes HC

Qualifications for appointment of Chairperson and Members of Appellate Tribunal - Constitutional validity of Sections 9 and 32(2)(a) of the Prohibition of Benami......
April 14, 2022 Case Laws Income Tax HC

Reopening of assessment u/s 147 - Notice after expiry of four years from the end of the relevant assessment year - since the details of computer software has been......
April 14, 2022 Case Laws Income Tax AT

Income accrued in India - Period of stay in India - This claim of the assessee has not been rebutted or denied by any of the lower authorities. Both the lower......
April 14, 2022 Case Laws Income Tax AT

Validity of reopening of assessment u/s 147 - Unexplained cash deposit in the bank account - Apparently, the explanation given by the assessee has been rejected without.....
April 14, 2022 Case Laws GST AAAR

Exemption from GST or not - renting out of immovable properties to the Social Welfare Department of Maharashtra Govt, for residential accommodation of girls from the......
April 14, 2022 Case Laws GST NAPA

Profiteering - supply of construction services related to the purchase of Flat - where the project was launched after introduction of GST, booking/price of the flat has.....
April 14, 2022 Case Laws Income Tax HC

Validity of reopening of assessment u/s 147 - We are satisfied that there is prima facie material available on record before the assessing officer for issuing a notice......
April 14, 2022 Case Laws Income Tax HC

Reopening of assessment u/s 147 - It is also correct that after the assessment order was passed, the Commissioner of Income Tax had commenced revision proceedings under.....
April 14, 2022 Case Laws Income Tax AT

Difference of turnover - less turnover shown in income tax return as compared to service tax return - CIT(A) held that merely the assessee accepted the addition in......
April 14, 2022 Case Laws Income Tax AT

TDS u/s 195 - non-deduction of TDS on payment of export commission to Foreign entity in Italy - whether there is a business connection or not, must be determined based......
April 14, 2022 Case Laws Income Tax AT

Estimation of profit on the suppressed sale - Additional undisclosed income - the revenue has not brought any material on record suggesting that the assessee has made......
April 14, 2022 Case Laws Income Tax AT

Revision u/s 263 - capital gains computation on the sale by the assessee of 23 acres of his land - the cost adopted by him was neither enquired into in assessment nor,......
April 14, 2022 Case Laws Income Tax AT

Disallowance of expenditure as capital expenditure being 25% of royalty amount paid - it cannot be said that the Sweden Company had relinquished its command over the......
April 14, 2022 Case Laws Customs AT

Levy of penalty on Customs Broker u/s 112 (a) of the Customs Act, 1962 - It was alleged that the appellant dealt with unauthorized person instead of dealing with the......
April 14, 2022 Case Laws Central Excise AT

Extended Period of limitation - Revenue Neutrality - The issue involved is also of pure interpretation of provisions of levy of duty including profit in assessable value....
April 14, 2022 Case Laws Income Tax AT

Reopening of assessment u/s 147 - in absence of any allegation of failure on the part of the assessee to disclose fully and truly all material facts necessary for the......
April 13, 2022 Notifications FEMA

Foreign Exchange Management (Non-debt Instruments) (Amendment) Rules, 2022 - Notification
April 13, 2022 Case Laws GST HC

Seeking grant of bail - availment of fraudulent ITC - sham subsidiaries - it is observed that more and more such cases are brought to the fore where the mere pawns who......

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