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Highlights / Annotations / Catch Notes For April of 2022

Home Highlights April April 2022 Year 2022

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Showing 351 to 400 of 486 Records

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April 9, 2022 Case Laws Income Tax HC

Stay of demand when the appeal is pending consideration - As already more than 18 months have elapsed since the petitioner was directed by the respondents to upload the.....
April 9, 2022 Case Laws Income Tax AT

Characterization of receipts - nature of receipts - compensation received as consideration for restrictive covenant to not to do business in the same line for a......
April 9, 2022 Case Laws Income Tax AT

Exemption under section 11 - As per AO assesseee’s activity of conducting circulation audit was clearly a business activity for which consideration in the form of......
April 9, 2022 Case Laws Income Tax AT

Exemption u/s 11 - Since the assessee has been claiming exemption u/s.10(23C) in the earlier years therefore during the year under consideration there is high......
April 9, 2022 Case Laws Income Tax AT

Reassessment u/s. 147 vide notice of u/s. 148 - As per the settled law, the Assessing Officer should have given opportunity to the assessee to contest the reopening and.....
April 9, 2022 Case Laws Income Tax AT

Assessment of trust - donation in corpus fund and in non-corpus fund - The addition stood made without confronting the assessee in this regard and thereby violating the.....
April 9, 2022 Case Laws Income Tax AT

LTCG - Deduction u/s 54 - Profit on sale of property used for residence - assessee was already in the possession of the residential house at the time of purchase of the.....
April 9, 2022 Case Laws Customs HC

Validity of SCN - Jurisdiction - Proper Officer or not - whether by virtue of the notifications dated 07.07.1997, 07.03.2002 and 06.07.2011, the DRI would have the......
April 9, 2022 Case Laws Customs AT

Seeking provisional release of goods - Revenue found it necessary to insist upon additional security deposit - Section 110 of Customs Act, 1962 mandates release of goods....
April 9, 2022 Case Laws Service Tax AT

Extended period of limitation - Classification of services - processing and printing photograph from the negative supplied by their client - the issue involved is......
April 9, 2022 Case Laws Central Excise AT

CENVAT Credit - common inputs and input services which have been used in the manufacture of dutiable and exempted goods - even if the details were not declared in the......
April 9, 2022 Case Laws Central Excise AT

CENVAT Credit - Input Services - services of electricity expenses in connection with their head office - The location of the head office is immaterial so long it is used....
April 9, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - application of presumption, when execution of the so called pro-note is not admitted - Merely because the plaintiff advanced loan to the defendant......
April 8, 2022 Case Laws GST HC

Provisional attachment order of property - section 83 of the CGST Act, 2017 - This Court did not approve the provisional attachment of the goods, stock and receivables,.....
April 8, 2022 Case Laws GST AAAR

Classification of goods - Tertiary Treated Water - ‘purified water’, or not - the term “purified”, mentioned under the exemption clause of the relevant entry, will......
April 8, 2022 Case Laws GST AAR

Valuation of service - contract for construction of road to the applicant by NHAI - time of supply - the escalated value shall be added to the original value of the......
April 8, 2022 Case Laws GST AAR

Classification of supply - the applicant is supplying Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax......
April 8, 2022 Case Laws GST AAR

Valuation of supply - supply of Superior Kerosene Oil (SKO) made by the applicant to MR Dealers (ration dealers) in terms of the license granted by the Director of......
April 8, 2022 Case Laws GST DSC

Seeking grant of Default Bail - availment and passing input tax credit fraudulently - The evidence in this case is mostly of documentary nature and also consists of......
April 8, 2022 Case Laws Income Tax HC

Exemption u/s 11 and 12 - The entire amount spent by the Assessee is through societies and trusts. It also runs its own project for the welfare of HIV and AIDS patients.....
April 8, 2022 Case Laws Income Tax HC

Characterization of income - rental income earned by the assessee as income from the business - The parting of possession of godown, particularly in the circumstances of....
April 8, 2022 Case Laws Income Tax AT

Revision u/s 263 - disallowance of expenses - AO had after deliberating at length arrived at a plausible view i.e., allowing of the assessee’s claim for deduction of......
April 8, 2022 Case Laws Income Tax AT

Rectification of mistake - Computation of income u/s. 154 - the non adjustment of brought forward depreciation from profits and gains of business and profession, for......
April 8, 2022 Case Laws Income Tax AT

Revision u/s 263 by CIT - reopening on the basis of letter written by JCIT - In the case in hand the Ld. Revisional Authority has done no homework on its end but merely.....
April 8, 2022 Case Laws Income Tax AT

Revision u/s 263 by CIT - unaccounted sales/purchases - AO took a view which was legally plausible and possible at that point of time. Subsequent information could be a.....
April 8, 2022 Case Laws Customs AT

Valuation of imported goods - enhancement of value on the basis of contemporaneous goods - the assessed value of bill of entry of similar goods cannot be the basis of......
April 8, 2022 Case Laws Service Tax AT

Refund of Service tax paid under protest - legal consultancy services received for winding up of business - business entity or not - Merely because the appellant is......
April 8, 2022 Case Laws Service Tax AT

Classification of services - business auxiliary services or not - Toll Charges - Applicability of Circular No.152/3/2012 - No fixed amount has been retained by the......
April 8, 2022 Case Laws Service Tax AT

Condonation of delay of 595 days in filing the appeal - sufficient cause for delay existing or not - declaration under “Arrears category” of the Sabka Vishwas Legacy......
April 8, 2022 Case Laws Central Excise AT

Levy of duty of excise - captive consumption of by-production - It is observed that CO2 herein is produced in the fermentation tank during fermentation of a mixture......
April 8, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - acquittal of the accused - abatement of proceedings on death of the original complainant - there is no provision in the Code of Criminal Procedure......
April 7, 2022 Case Laws GST HC

Demand of tax alongwith interest and penalty - absence of required documents at the stage of interception of the goods and physical verification - In view of the lack of....
April 7, 2022 Case Laws GST HC

It is settled law that if a public functionary acts maliciously or oppressively and the exercise of power results in harassment and agony then it is not an exercise of......
April 7, 2022 Case Laws GST HC

Cancellation of registration of petitioner - petitioner firm express their willingness to pay the defaulted tax amount - Although there may be an inherent power of the......
April 7, 2022 Case Laws Income Tax SC

Notice in name of the transferor or amalgamating company - corporate death of an entity upon amalgamation - Curable defect u/s 292B - Amalgamated company through its......
April 7, 2022 Case Laws Income Tax HC

Reopening of assessment u/s 147 - It is apparent that the respondent has invoked the provisions of Section 150 of the IT Act for issuing the impugned notices. This......
April 7, 2022 Case Laws Income Tax HC

Interest on refunds u/s 244A - Having availed the time for rectifying the defects and claiming interest for the defect rectification time is unavailable. Such an......
April 7, 2022 Case Laws Income Tax AT

Disallowance of deduction of commission expenses - Although a steep rise of an expenditure during a year would raise serious doubts as regards the genuineness of the......
April 7, 2022 Case Laws Income Tax AT

Disallowance of interest u/s 36(1)(iii) - proof of sufficient cash generation to advance loans - CIT(A) deleted the impugned additions - Assessee is successful in......
April 7, 2022 Case Laws Income Tax AT

Disallowance of expenditure claimed under the head "Business" - proof of commencement of business - the generation of actual business income was not an essential element....
April 7, 2022 Case Laws Income Tax AT

Exemption u/s 11 - Violation of provisions of Section 13(1 )(c) and 13(1)(d) - loans and advances to interested persons - We are of the considered view that the learned.....
April 7, 2022 Case Laws Income Tax AT

Addition made by the AO by treating the agriculture income as income from other sources - The genuineness of the additional document filed by the assessee has nowhere......
April 7, 2022 Case Laws Income Tax AT

Income deemed to accrue or arise in India - Royalty receipt - All the equipments and machines relating to the service provided by the assessee are under its control and.....
April 7, 2022 Case Laws Income Tax AT

Disallowance u/s 10(25) - Claim of interest income - A perusal of all these documents would reveal that the assessee has erroneously calculated the alleged interest......
April 7, 2022 Case Laws Income Tax AT

Addition under section 56(2)(viia) - aggregate FMV of the shares of IHPL and VDPL, exceeding the consideration added as Income from Other Sources - - The Rules in this......
April 7, 2022 Case Laws Income Tax AT

Undisclosed investment - Addition based on loose sheet found in search - if ₹ 10.10 crores is added in the hands of the assessee, as done in the impugned......
April 7, 2022 Case Laws Income Tax AT

Disallowance of foreign travelling expenses incurred by the Directors of the company to China, Germany and other countries - having regard to entire factual scenario and....
April 7, 2022 Case Laws Customs HC

Interpretation of statute - Section 108 as well as Section 114(i) of the Customs Act, 1962 - smuggling - psychotropic substance - Alprazolam - fictitious and......
April 7, 2022 Case Laws Customs AT

100% EOU - validity of demand u/s 28A - Heading of Section 28A gives ‘power’ not to recover duties not levied or short levied as a result general practice, Section 28......
April 7, 2022 Case Laws Service Tax AT

Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been....

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