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Highlights / Annotations / Catch Notes For April of 2022

Home Highlights April April 2022 Year 2022

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Showing 401 to 450 of 486 Records

1 ....5 6 7 8910

April 7, 2022 Case Laws Central Excise AT

CENVAT Credit - inputs - goods which is used even not in the manufacture directly but even if it is used in relation to the manufacture and indirectly, the said goods......
April 7, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - drawer of the cheque versus authorised signatory - One can easily visualise the object of Section 138 of the Negotiable Instruments Act, 1881, will.....
April 6, 2022 Case Laws GST HC

Rejection of refund application - In the show-cause notice, all that has been stated is that few relevant documents have not been furnished and in the absence of those,.....
April 6, 2022 Case Laws GST HC

Refund of amount including CGST, SGST and cess - non-grant of personal hearing to the petitioner - the order of rejection i.e., the impugned order has given no reasons......
April 6, 2022 Case Laws Income Tax HC

Reopening of assessment u/s 147 - Whether no proper sanction/approval on the date of issuance of notice under Section 148 is concerned, provision under Section 151? - In....
April 6, 2022 Case Laws Income Tax AT

Revision u/s 263 by CIT - since the assessee failed to deduct tax, the A.O was required to make disallowance of interest u/s 40(a)(ia) of the Act on account of......
April 6, 2022 Case Laws Income Tax AT

Ad-hoc disallowance carried out in the assessment without specific findings vis-à-vis reasoning - onus to prove - Disallowance of deduction under Section 37(1) - Once......
April 6, 2022 Case Laws Income Tax AT

Revision u/s 263 by CIT - When the case of the assessee was selected under CASS to examine the capital gains then the AO was required to examine the case meticulously on....
April 6, 2022 Case Laws Income Tax AT

Addition u/s 68 - The CIT(A) has observed that the transactions was part of the turnover/sale, whereas the addition has been made under Section 68 of the Act without......
April 6, 2022 Case Laws Income Tax AT

Addition u/s 68 - Bogus share application money - Though in the present case, the issue is not all share capital, even then we note that there is no provision of......
April 6, 2022 Case Laws Income Tax AT

Allowability of Education cess paid - in the Finance Bill, 2022 introduced in the Parliament an amendment to Section 40 was proposed by insertion of Explanation 3 with......
April 6, 2022 Case Laws Income Tax AT

Claim of foreign tax credit (FTC) u/s 90 or u/s 91 - Applicability or Rule 128 with retrospective effect - In view of Singapore Taxation Laws the income in question is......
April 6, 2022 Case Laws Customs HC

Seeking release of seized goods - gold/ornaments - personal belongings - case of the petitioners is that they were employed in Singapore for more than two years - All......
April 6, 2022 Case Laws Customs AT

Export of restricted goods - sandalwood oil in the guise of jasmin sambac essential oil and cypriol essential oil - Nothing could be produced by the appellant to show......
April 6, 2022 Case Laws Insolvency and Bankruptcy AT

Seeking approval of Resolution Plan - whether the Appellant herein was unfairly dealt with regarding the settlement of its Claim, under the subject Resolution Plan? -......
April 6, 2022 Case Laws Service Tax AT

Levy of Service Tax - maintenance security deposit - whether any service on this amount was provided or not - The respondent has not received any consideration for......
April 6, 2022 Case Laws Service Tax AT

Classification of services - Business Support Services or not - business of exhibiting cinematographic films across India in theatres owned by it or taken on rent -......
April 6, 2022 Case Laws VAT and Sales Tax HC

Amnesty Scheme - Composite order of penalty u/s 67 and section 44(10) of the Kerala VAT Act, 2003 - screenshot of the web portal evidencing the rejection of petitioner's....
April 6, 2022 Case Laws VAT and Sales Tax HC

Exercise of Revisional Jurisdiction after seven years - the bar of limitation, to initiate revisional jurisdiction under Section 46 (1) of the VAT Act, 2005 within five.....
April 6, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - framing of charges against the Directors - vicarious liability - only directors of company is made the accused, leaving the company - commission of.....
April 5, 2022 Case Laws GST HC

Levy of penalty u/s 129(3) of the CGST Act, 2017 - petitioner has generated E-way bill by declaring the consignee as its additional place of business - intent to evade......
April 5, 2022 Case Laws Income Tax AT

Unexplained deposits - Amount found deposited in the joint account of assessee as well as his wife in the savings bank account - Even if it is presumed that the deposits....
April 5, 2022 Case Laws Income Tax AT

Revision u/s 263 by CIT - claim of exemption u/s 54B towards long term capital gain on sale of land when no such claim u/s 54B - Scope of the amendment made in section......
April 5, 2022 Case Laws Income Tax AT

Deduction u/s 10AA - exclusion from export turnover on account of sales to other SEZ/EOU units - it is an undisputed fact that the sale consideration is released in......
April 5, 2022 Case Laws Income Tax AT

Penalty u/s 271E - assessee has repaid loan in cash during the year under consideration in violation of Section 269T - The assessee is since deceased and thus the......
April 5, 2022 Case Laws Income Tax AT

Deduction u/s 54 - LTCG invested in buying two residential units - the assessee would only entitle to the benefit of section 54, 1) if the assessee invested the LTCG......
April 5, 2022 Case Laws Customs AT

Conversion of shipping bills from free to Advance License shipping bills - the request for conversion was to the schemes involving same level of examination and hence,......
April 5, 2022 Case Laws Customs AT

Levy of penalty u/s 114 of the Customs Act - appellant is a freight forwarder - export of non-basmati rice - prohibited goods or not - admittedly in the course of......
April 5, 2022 Case Laws Customs AT

Smuggling - foreign currency - illicit export of currency - beneficial owners - The actual owner of the foreign currency having been identified, the concept of......
April 5, 2022 Case Laws Insolvency and Bankruptcy AT

Substantive consolidation of the Corporate Debtor into a single proceedings solely for the purpose of CIRP in accordance with the provisions of the Code - the second......
April 5, 2022 Case Laws Insolvency and Bankruptcy AT

Maintainability of application - initiation of CIRP - Having regard to the terms and conditions of the Memorandum of Understanding and the Joint Venture Agreement......
April 5, 2022 Case Laws Service Tax HC

Validity of SCN - Time Limitation - it is open for the petitioners to reply to the show cause notices and meet out the allegations contained in the show cause notices,......
April 5, 2022 Case Laws VAT and Sales Tax HC

Creation of charge over the property versus Attachment of property - Right of Government to recover tax dues - In the case on hand, it could be said that the day the......
April 5, 2022 Case Laws VAT and Sales Tax HC

Partial disallowance of Input Tax Credit (ITC) - It is well settled that in a taxing statute there is no room for intendment - Further, the finding that scrap batteries.....
April 5, 2022 Case Laws VAT and Sales Tax HC

Attachment on personal properties of director and brother of director - in interpreting a taxing statute, the equitable considerations are entirely out of place. The......
April 5, 2022 Case Laws Indian Laws SC

Dishonor of Cheque - Plaint was filed that Cheque was issued as security and misused by the defendant - Jurisdiction of Revisional Court in rejecting the plaint - In the....
April 4, 2022 Case Laws GST HC

Revocation of cancellation of petitioner's registration - failure to file returns continuously for a period of six months - By not bringing them back to the Goods and......
April 4, 2022 Case Laws GST HC

Principles of Natural Justice - The petitioner instead of appearing through a legal representative before the adjudicating authority was kept on corresponding for supply....
April 4, 2022 Case Laws GST AAR

Classification of services - project management consultancy services - the service code 998341 is restricted to Geological and geophysical consulting Services and the......
April 4, 2022 Case Laws Income Tax HC

Reopening of assessment u/s 147 - Shorter time to reply to notice - As an order passed under Section 147 of the Income Tax Act, 1961 is an appealable order, in terms of.....
April 4, 2022 Case Laws Income Tax HC

Order of transfer u/s 127 - transferring the case of the petitioner from Raipur to Delhi - Even if financial nexus is not palpable between the petitioner and the......
April 4, 2022 Case Laws Income Tax AT

Revision u/s 263 by CIT - entitlement u/s 10(23C)(iiiab) - the appellant neither during the assessment proceeding nor during revisionary proceeding submitted any details....
April 4, 2022 Case Laws Income Tax AT

Addition u/s 2(22)(e) - deemed dividend - transfer of funds was between the companies on the direction of the Director - Substantial Share Holding - Before the Ld.......
April 4, 2022 Case Laws Income Tax AT

Unexplained cash credits in the bank account of the assessee - except stating that the Assessing Officer has already made additions towards investments made in property,....
April 4, 2022 Case Laws Income Tax AT

Scope of “limited scrutiny”? - The purpose of selection of a case for scrutiny be it complete scrutiny or limited scrutiny, is only determination of total income of the.....
April 4, 2022 Case Laws Income Tax AT

Exemption u/s 11 & 12 - Application for registration was made way back in the year 1989 and after ten years the Competent Authority sought explanation regarding the......
April 4, 2022 Case Laws Income Tax AT

Revision u/s 263 - The fact remains that the specific issue raised, in the revision order was specifically looked into, detailed submissions were made and these......
April 4, 2022 Case Laws Income Tax AT

Addition u/s. 69A - cash deposit during the year - there were big lines and the banks were over crowded. Therefore, it was open to the assessee for the safety of the......
April 4, 2022 Case Laws Income Tax AT

Unexplained cash payments - There is also no evidence to suggest that cash withdrawn from ETLL was unused and kept with the assessee idle though repeatedly withdrawals......
April 4, 2022 Case Laws Income Tax AT

Difference between income shown in 26AS and as shown in profit & loss account - Income recognition - If the assessee has offered the income pertaining to the month of......

1 ....5 6 7 8910

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