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Highlights / Annotations / Catch Notes For April of 2022

Home Highlights April April 2022 Year 2022

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Showing 51 to 100 of 486 Records

123 4 5 6........ 10

April 28, 2022 Case Laws Income Tax AT

Income accrued in India - Amount received for providing ‘Support Service’ treated as Fees for Included Services (FIS) - Merely because the training program was of......
April 28, 2022 Case Laws Income Tax AT

TDS u/s 194C or 194I - default u/s. 201(1) - short deduction of TDS - Payment of common area maintenance charges (CAM charges) - the payments made towards CAM charges......
April 28, 2022 Case Laws Income Tax AT

Allowable deduction u/s 37(1) - disallowance of reinsurance premium payment made to non-resident reinsurers who do not have a place of business / branch in India - the......
April 28, 2022 Case Laws Income Tax AT

Penalty proceedings u/s 271B - requirement of getting tax audit u/s 44AB - Determination of turnover - non-delivery based trading of shares and securities - in such case....
April 28, 2022 Case Laws Income Tax AT

Relief u/s. 89 - ex-gratia amount of compensation to each of the 275 employees provided they accept the closure and termination of their services without agitating the......
April 28, 2022 Case Laws Income Tax AT

Allowability of deduction u/s 80-IA(4)(iii) - Additions against bogus purchases and bogus expenditure - the enhanced profit of the industrial park, is the income......
April 28, 2022 Case Laws Customs HC

Release of vessel - Classification of imported goods - GTL Light Paraffin - The goods have already been released of a bond executed by the importer. - At least, the......
April 28, 2022 Case Laws Customs HC

Jurisdiction - power of DRI to issue SCN - Proper Officer or not - The amendment in the act has been brought on the statute and whether it can have effect......
April 28, 2022 Case Laws Customs AT

Classification of imported goods - Aluminium Composite Material - Aluminium Composite Panels - classifiable under Chapter Tariff Heading (CTH) 7606 1200 or under CTH......
April 28, 2022 Case Laws Insolvency and Bankruptcy HC

Workmen's dues - company under liquidation - discharge of dues out of liquidation proceeds - The workmen's dues, as adjudicated by the Controlling Authority under the......
April 28, 2022 Case Laws VAT and Sales Tax HC

Rejection of application for refund of mandatory statutory obligation pre-deposit with interest - Excess amount then as accepted in the Resolution plant during CIRP......
April 28, 2022 Case Laws Indian Laws SC

Assignment of debt to Asset Reconstruction Company - whether Power of Attorney is chargeable to stamp duty or not - In all taxing Statutes, there are taxing provisions......
April 28, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - Seeking recovery of the interim compensation awarded to the petitioner - If in case of death of an accused the compensation awarded under Section......
April 28, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - Payment was stopped by the drawer - According to him, neither he mentioned the date nor that he has given any intimation to bank to stop payment he.....
April 27, 2022 Circulars DGFT

New online module for filing of application for recognition as Pre-Shipment Inspection Agency (PSIA), electronic issuance of Pre-shipment Inspection Certificates (PSICs)....
April 27, 2022 Act Rules SEBI

Listing Obligations and Disclosure Requirements - TRANSFER AND TRANSMISSION OF SECURITIES [See Regulation 40(7) and 61(4)] -Amended SCHEDULE - 07 of the Securities and......
April 27, 2022 Act Rules SEBI

Listing Obligations and Disclosure Requirements - Terms of non convertible debt securities and non convertible redeemable preference shares. - Amended Regulation 61 of......
April 27, 2022 Act Rules SEBI

Listing Obligations and Disclosure Requirements- Transfer or transmission or transposition of securities - Amended Regulation 40 of the Securities and Exchange Board of.....
April 27, 2022 Act Rules SEBI

Custodian - Prohibition of assignment - Amended Regulation 15 of the Securities and Exchange Board of India (Custodian) Regulations, 1996
April 27, 2022 Act Rules SEBI

Custodian - Procedure and grant of certificate. - Amended Regulation 8 of the Securities and Exchange Board of India (Custodian) Regulations, 1996
April 27, 2022 Act Rules SEBI

Custodian - Consideration of application for grant of certificate - Amended Regulation 6 of the Securities and Exchange Board of India (Custodian) Regulations, 1996
April 27, 2022 Act Rules SEBI

Scope of "custodial services" expended to include "silver or silver related instruments" - Regulation 2 of the Securities and Exchange Board of India (Custodian) Regulations, 1996
April 27, 2022 Case Laws GST HC

Impleadment in personal capacity - GST officer issuing vague show cause notice and/or order - cancellation of GST registration of petitioner - Non-compliance of earlier.....
April 27, 2022 Case Laws GST HC

Recovery of interest payable on delayed payment of tax - Since tax was paid by the petitioner belatedly, petitioner is liable to interest during the period default.......
April 27, 2022 Case Laws GST HC

Seeking grant of Bail - availment of fraudulent inward ITC - Considering the nature of accusation and the severity of punishment in case of conviction and the nature of.....
April 27, 2022 Case Laws GST AAAR

Benefit of exemption - It is evident that the appellant seeks ruling on a different set of facts which were not put forth before the LA. The appellant has not contested.....
April 27, 2022 Case Laws Income Tax HC

Disallowance under the head 'business loss / bad debts' - there was no material available to prove that the loss incurred by the appellant / assessee was for the purpose....
April 27, 2022 Case Laws Income Tax AT

Additions u/s 2(22)(e) on account of deemed dividend - Accumulated profit - As per the provision of Explanation 2, all the profits of the company up to the date of......
April 27, 2022 Case Laws Income Tax AT

Transfer of the case u/s 127 - the order of the transfer of case u/s 127 was within the knowledge of the assessee during the course of assessment proceedings and still......
April 27, 2022 Case Laws Income Tax AT

Short Term Capital Loss (on which STT was paid) set off against the Short Term Capital Gain (on which STT is not paid) - Section 70(2) of the Act does not make any......
April 27, 2022 Case Laws Income Tax AT

Penalty under Section 271D and under Section 271E - accepting/repayment of cash - The impromptu response of the purportedly uneducated assessee at the time of survey, in....
April 27, 2022 Case Laws Customs SC

ECGS Scheme - Rule of verba chartarum fortius accipiuntur contra proferentem - Relevant date of despatch/shipment - The date of ‘onboard’ Bill of Lading is not......
April 27, 2022 Case Laws Customs HC

Import of restricted item or not - Tyres - This needs to be properly explained by the petitioner. If the petitioner indeed operates a factory in Rajasthan, it is open......
April 27, 2022 Case Laws Customs AT

Import of prohibited item - second hand medical equipments - In the case on hand, it is observed that there is an expert opinion, who has reported that the goods......
April 27, 2022 Case Laws Customs AT

Jurisdiction - power of Directorate of Revenue Intelligence (DRI) to issue SCN - Learned counsel for the respondent submits that he is giving up on the question of......
April 27, 2022 Case Laws Customs AT

Valuation of imported goods - the EXCEL sheets in the pen drive as well as the invoices recovered during the searches - Section 65B of the Evidence Act - There is......
April 27, 2022 Case Laws Customs AT

Refund of Customs Duty paid - principles of unjust enrichment - expenditure written off while creating the entry as Receivable in the Balance Sheet - As soon as a......
April 27, 2022 Case Laws Insolvency and Bankruptcy HC

Interpretation of Statute - Appointment of Arbitral Tribunal - whether mere filing of a proceeding under Section 7 of the Insolvency and Bankruptcy Code, 2016, would......
April 27, 2022 Case Laws Service Tax HC

Condonation of delay in filing appeal before the Commissioner (appeals) - since the statutory period specified for filing of appeal (2 months + 1 month) had expired long....
April 27, 2022 Case Laws Service Tax HC

Refund of amount deposited under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refund sought on the premise that the withdrawal of the appeal filed by the....
April 27, 2022 Case Laws VAT and Sales Tax HC

Effect of omission of section 19(2)(v), the proviso and 19 (5) (c) - Scope of the Budget Speech - statement of objects and reasons - As already seen, the original......
April 27, 2022 Case Laws VAT and Sales Tax HC

Input Tax Credit (ITC) - The position insofar as the right of the manufacturers to avail ITC is, it becomes an absolute right, once the inputs are used in the......
April 27, 2022 Case Laws VAT and Sales Tax HC

Input Tax Credit (ITC) - As rightly contended by the learned Additional Advocate General by placing reliance upon the settled proposition of law that ITC is only a......
April 27, 2022 Case Laws Indian Laws HC

Dishonor of Cheque - It is apparent from the record that the allegation made by respondent is with regard to theft of his cheque which is the subject-matter of complaint....
April 26, 2022 Notifications Income Tax

Income-tax (10th Amendment) Rules, 2022 - Forms or modes of investment or deposits by a charitable or religious trust or institution u/s 11(5)(xii) - Additional facility....
April 26, 2022 Circulars Insolvency and Bankruptcy

Clarifications with respect to Temporary Surrender of Professional Membership - the process of ‘Temporary Surrender of Professional Membership,’ ceases to exist - IBBI
April 26, 2022 Circulars GST - States

Important advisory for e-Invoice for Taxpayers having annual turnover exceeding ₹ 20 Crores - invoices issued by in any other manner other than e-Invoicing after......
April 26, 2022 Circulars GST - States

Standard Operating Procedure for processing Reimbursement of SGST on films by the Excise and Taxation Department - SGST
April 26, 2022 Case Laws GST HC

Service of SCN - jurisdiction for the audit department to issue a notice called spot memo - it is not clear as to why different wings of the very same department have......
April 26, 2022 Case Laws GST HC

Provisional attachment of property - Compliance of the necessary ingredients/conditions is sine qua non and it has to be done in letter and spirit not in a cryptic and......

123 4 5 6........ 10

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

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...