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Highlights / Annotations / Catch Notes For April of 2022

Home Highlights April April 2022 Year 2022

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Showing 301 to 350 of 486 Records

1 ....3 4 5 678 9 10

April 13, 2022 Case Laws GST HC

Transitional Credit - TRAN-1 - As a matter of fact, the provisions of GST Act also does not provide for lapsing of the credit, which could not be successfully......
April 13, 2022 Case Laws GST HC

Transitional Credit - This Writ Petition is disposed off by directing the jurisdictional officer to examine the petitioner's CENVAT account or VAT returns and ascertain.....
April 13, 2022 Case Laws Income Tax HC

Exemption u/s 11 - assessee has paid most of the scholarship amount to the students of a particular religious community which is a clear violation of Section 13(1)(b) -.....
April 13, 2022 Case Laws Income Tax HC

Reopening of assessment u/s 147 - reopening as based on audit objection - notice beyond four years - since four years had expired from the end of the relevant assessment....
April 13, 2022 Case Laws Income Tax AT

Disallowance to the extent of 20% of the expenditure relating it to period prior to the setting of PO in India - when it is not possible to verify if the expenditure......
April 13, 2022 Case Laws Income Tax AT

AO has passed the impugned order under section 220(2) without giving effect to the order of the CIT(A). It appears that the Assessing Officer has deliberately not passed....
April 13, 2022 Case Laws Income Tax AT

Income from waiver of loan - income changeable to tax or not? - brought to tax under section 28(iv) of the Act or under section 41(1) - it is clear that in the case......
April 13, 2022 Case Laws Income Tax AT

Disallowance of additional depreciation - the fact remains as per this proviso the assessee is only required to acquire and install the machines, which in this case has.....
April 13, 2022 Case Laws Income Tax AT

Fresh claim before the Assessing Officer by way of a rectification application - there is no bar on the higher authorities and especially upon this Tribunal in......
April 13, 2022 Case Laws Customs HC

Validity of Show Cause notice and order in original - Maintainability of petition - Benefit of exemption - Essentiality Certificate - import of drill ship - The......
April 13, 2022 Case Laws Customs HC

Seeking interest on belated payment of duty drawback - inordinate delay in determining the brand rate of duty drawback for over a period of 8 years - As the delay is not....
April 13, 2022 Case Laws Service Tax AT

Classification of services - he foreign service provider being not covered under the term ‘Telegraph Authority’, the service provided by them will not fall under the......
April 13, 2022 Case Laws Central Excise AT

Classification of goods - ARH-C Crude Oil - Clearly, since the said report was in favour of Appellant, they had bona-fide belief that the matter in their favour.......
April 13, 2022 Case Laws Central Excise AT

Adjustment of interest amount from sanctioned rebate claim - such extra ordinary power to recover are only available for recovery of adjudicated dues, or admitted dues......
April 13, 2022 Case Laws VAT and Sales Tax SC

Withdrawal of benefit of tax exemption - works contract - It is quite clear that the appellant cannot pitch its case higher than at the limit under Order dated......
April 13, 2022 Case Laws VAT and Sales Tax HC

The Administrative directions for fulfilling recovery targets for the collection of revenue should not be at the expense of foreclosing the remedies which are available.....
April 13, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - jurisdiction of the court for proceedings initiated on a complaint under Section 138 of the Negotiable Instruments Act, 1881 - As admitted by the......
April 12, 2022 Case Laws GST NAPA

Profiteering - benefit of additional input tax credit had not been passed on to the home buyers or not - period from July 2017 to September, 2020 - As project was......
April 12, 2022 Case Laws Income Tax AT

TDS u/s 194C - Addition u/s 201/201(1A) - TDS not deducted from the payments made to contractors under various schemes - The proviso clearly states that nothing......
April 12, 2022 Case Laws Income Tax AT

Withdrawing the excess tax credit for advance tax and self-assessment tax - Rectification u/s 154 - The assessee has to furnish details of different payments of tax by......
April 12, 2022 Case Laws Income Tax AT

Validity of Assessment u/s 153C - whether AO of the searched person has not recorded satisfaction note that the books of accounts/material belongs to the assessee ? - In....
April 12, 2022 Case Laws Income Tax AT

Levy of interest under section 234C - It is pertinent to note that provisions of section 234C of the Act refers to the term “returned income” in comparison to the......
April 12, 2022 Case Laws Income Tax AT

Disallowance of sales tax liability - Prior-period item - the year under appeal is AY 2013-14. The alleged amount pertains to AY 2005-06 and AY 2010-11 and such......
April 12, 2022 Case Laws Income Tax AT

Unexplained cash deposits - Deposits in regular bank account of the assessee, during demonetization period - the assessee was maintaining complete stock tally, the sales....
April 12, 2022 Case Laws Income Tax AT

Revenue Recognition - gain on sale / Assignment of Intellectual Property Rights (IPR) - The assessee did not receive the sum in question for giving up any source of......
April 12, 2022 Case Laws Income Tax AT

Reopening of assessment u/s 147 - Mode and manner of service of notice as contemplated in Sec. 282(1)(b) - affixed the notice at an address where the assessee was not......
April 12, 2022 Case Laws Income Tax AT

Exemption u/s 11 - registration invoking section 12AA(3) w.e.f. 01.04.2014 cancelled - Allen Group has made DDPS (assesee) - subservient to their coaching programme -......
April 12, 2022 Case Laws Customs AT

Duty Drawback - circular trading of footballs and other sports items - It is clear that the case of the department is based on assumption and the investigation is not......
April 12, 2022 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - time limitation - assignment of debt - it is clear that the debt has been assigned to the first Respondent and as on the date of the assignment it......
April 12, 2022 Case Laws Insolvency and Bankruptcy Tri

Initiation of CIRP - existence of debt and pre-existing dispute or not - When no action is initiated in respect of the said mismanagement, projecting the mismanagement......
April 12, 2022 Case Laws Service Tax AT

Levy of Service tax - various fees paid by the appellant to the State Excise Department or to the Government or Government agencies during their business of manufacture,....
April 12, 2022 Case Laws Central Excise AT

Condonation of delay in filing appeal - appeal have been filed after 505 days from the date of despatch - address has been mentioned wrongly for despatch - presumption......
April 12, 2022 Case Laws VAT and Sales Tax HC

Initiation of re-assessment proceeding on the basis of subsequent judgement - Classification of goods - The proceeding of re-assessment has been initiated against the......
April 12, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - insufficiency of funds - second and successive presentation of a cheque - The Court in the present case finds that OP No.1 did not send any......
April 11, 2022 Case Laws Income Tax HC

Withholding of refund - Release of refund u/s 241A with Interest u/s 244A - this Court had directed the respondents-revenue to place on record the alleged orders passed.....
April 11, 2022 Case Laws Income Tax HC

Reopening of assessment u/s 147 - Reasons to believe - availability of tangible material - Having regard to the materials on record it cannot be said that there is a......
April 11, 2022 Case Laws Income Tax AT

Penalty under section 271(1)(c) - Unexplained gifts, unexplained cash credit and another unexplained credit entry - he assessee has also not chosen to explain how the......
April 11, 2022 Case Laws Income Tax AT

Assessment under section 153A - when the proceedings before the ITSC fail on the ground of non fulfilment of conditions laid down under section 245 of the Act by the......
April 11, 2022 Case Laws Income Tax AT

Addition u/s. 56(2)(viib) - shares issued at premium - Valuation under rule 11UA - The argument of the assessee is not acceptable because rules are applicable to year......
April 11, 2022 Case Laws Income Tax AT

Gross profit on deficit of stock - Disclosure made by the assessee during the survey operation - survey operation under section 133A on the premises of the assessee -......
April 11, 2022 Case Laws Income Tax AT

Depreciation on assets on demerger - actual cost as per section 43(1) of the Income Tax Act, 1961 was nil - The demerger led to division of assets in a fixed ratio and......
April 11, 2022 Case Laws Customs AT

Advance Authorisation Scheme - Request of the appellant for endorsing advance authorisation numbers on the free shipping bills and for issue of NOC for considering the......
April 11, 2022 Case Laws Central Excise AT

Clandestine Removal - Ingots - the charges levelled against the appellants for clandestine manufacture and removal of final products, without payment of duty are not......
April 11, 2022 Case Laws Central Excise AT

Grant of interest in respect of the refund claim already granted - Revenue’s contention is that they have granted the refund within three months form the date of......
April 11, 2022 Case Laws Indian Laws SC

Constitutional validity of the amendments to the provisions of the Foreign Contribution (Regulation) Act, 2010 - Infringement of fundamental rights - - Having noted that....
April 9, 2022 Case Laws GST HC

Seizure of goods alongwith vehicle - place of supply was not included in the GST registration - oth the petitioner and the respondent admit that as on date the above......
April 9, 2022 Case Laws GST AAR

Valuation of Supply - the amount received by the applicant in this regard shall form a part of the value of supply on which tax shall be levied in terms of sub-section......
April 9, 2022 Case Laws GST AAR

Exemption from GST - pure services or not - Appointment of Medicare as a sub-contractor with the work of collection and disposal of bio-medical waste for the zones......
April 9, 2022 Case Laws GST DSC

Maintainability of second bail application - Seeking grant of bail - availment of wrongful ITC - outward supply by issuing fake invoices - In the absence of any changed.....
April 9, 2022 Case Laws Income Tax HC

Reopening of assessment u/s 147 - mandation of final assessment order after the Jurisdictional Assessing Officer (JAO) disposed the objections - Time for the JAO to......

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