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Highlights / Annotations / Catch Notes For May of 2022

Home Highlights May May 2022 Year 2022

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Showing 101 to 150 of 591 Records

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May 26, 2022 Notifications Customs

Effective rate of Agriculture Infrastructure and Development Cess for specified goods - Seeks to further amend notification No. 11/2021- Customs dated 1 st February,......
May 26, 2022 Notifications Customs

Seeks to amend Second Schedule of the Customs Tariff Act, 1975 to increase and levy Export duty. - Notification
May 26, 2022 Notifications Customs

Effect rate of Customs Duty on import of goods - Seeks to further amend notification No. 50/2017- Customs dated 30th June, 2017. - Notification
May 26, 2022 Circulars SEBI

Circular on Development of Passive Funds - to protect the interests of investors in securities and to promote the development of, and to regulate the securities market.
May 26, 2022 Case Laws GST

Demand and Recovery u/s 74 - Cross state adjustment of unutilized input tax credit - input service distributor (ISD) - It is pertinent to notice that in view of......
May 26, 2022 Case Laws GST

Validity of SCN - Denial of Input Tax Credit - complete mismatch between the supplier and the petitioner - mismatch rectified or not - Section 42(3) of the GST Act - the....
May 26, 2022 Case Laws GST

Condonation of delay in filing appeal - requirement of mandatory pre-deposit - Since this Court had directed the Appellate Authority to exclude the period spent by the......
May 26, 2022 Case Laws GST

Classification of services - rate of GST - (Training Academy) Fire Prevention & Emergency Training and Awareness Programmes - Serial No.69 of the Notification No.......
May 26, 2022 Case Laws GST

Seeking grant of Bail - input tax credit - non-existent suppliers - non receipt of goods - Considering the gravity of the alleged offence, severity of the punishment......
May 26, 2022 Case Laws Income Tax

Disallowance u/s. 43B - Electricity Duty deposited into designated bank Account as per direction of this Court - under the interim orders passed by this Court as much as....
May 26, 2022 Case Laws Income Tax

Addition u/s 69A - unexplained investment in the bank account - Though there is no specific evidence but the circumstances of the assessee and his lifestyle do suggest......
May 26, 2022 Case Laws Income Tax

Levy of penalty u/s 272A(1)(C) - Failure to comply to the summon issued u/s 131(1) - AO has rightly acted as per the provision of sub-Section 3 of Section 272A of the......
May 26, 2022 Case Laws Income Tax

Deemed dividend under section 2(22)(e) - assessee claimed that advances were received as business advances, however, the assessee failed to produce any documentary......
May 26, 2022 Case Laws Income Tax

Disallowing excess directors remuneration - sum paid towards directors remuneration and that is to the extent of 80% of the net profit - the AO has not carried out any......
May 26, 2022 Case Laws Income Tax

Nature of expenditure - Disallowing revenue expenditure on product testing prototyping and verification expenses - Expenditure was incurred only up-gradation of existing....
May 26, 2022 Case Laws Income Tax

Correct head of income - Characterization of income - rental income as 'business income' or 'income from house property' - there is no doubt that assessee has object of.....
May 26, 2022 Case Laws Income Tax

Gain on sale of plot - capital Income or business income - assessee is engaged in the business of real estate on part-time basis - the transaction undertaken qualifies......
May 26, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - Article 137 of the Limitation Act, 1963 - Under Article 137, time from which period begins to run is “when the right to apply....
May 26, 2022 Case Laws VAT and Sales Tax

Requirement of pre-deposit - Rejection of appeal - Since statutory deposits as discussed in the foregoing paragraphs were not made, the appeals were rejected summarily......
May 25, 2022 Case Laws GST

Seeking grant of regular bail - availment of fraudulent input tax credit - bogus/fake firms - criminal conspiracy - Without meaning any expression of opinion on the......
May 25, 2022 Case Laws GST

Classification of goods - second hand or used 'Paintings' - GST on margin - determination of the liability to pay tax - shall be paid by the applicant on the difference.....
May 25, 2022 Case Laws GST

Seeking grant of Bail - wrongful availment of Input Tax Credit - fake invoices - Considering the seriousness and nature of the offence allegedly committed by the......
May 25, 2022 Case Laws Income Tax

Eligibility of relief u/s 89 r.w. Rule 21A of I.T. Rules - Amount to be spread over the years including future years - compensation received by the assessee as only......
May 25, 2022 Case Laws Income Tax

Disallowance of deduction u/s 80IB - Comparing profitability of two entities - as rightly noted by Ld. CIT(A), the profitability of the two entities could not be......
May 25, 2022 Case Laws Service Tax

Non-discharge of tax liability - Petitioner neither got service tax registration nor paid any service tax on the taxable consideration received - demand alongwith......
May 25, 2022 Case Laws Service Tax

Levy of Service Tax - Cargo Handling Services - there are no merit in the argument of Revenue that the activity of Cargo Handling in the Container Freight Station is......
May 25, 2022 Case Laws Central Excise

Clandestine removal - prints out taken from the Hard Disk recovered in the premises of the alleged secret office (claimed to be a third party premises or godown) -......
May 25, 2022 Case Laws Income Tax

Addition of transportation charges - The contention of the Assessee that its books were destroyed in a cyclone ought not to have been brushed aside easily by the ITAT -.....
May 25, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - The inquiry at this stage is only to see whether there are reasonable grounds for the Income Tax Officer to believe and not whether the....
May 25, 2022 Case Laws Income Tax

Unexplained cash credit u/s 68 - the borrowings from NBFC, Bank can not be treated as unexplained cash credit u/s 68 of the Act which was done by the AO simply on the......
May 25, 2022 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12A denied - For registration u/s 12A the steerage of the Act is that the identity of assessee and the activity relating to the main.....
May 25, 2022 Case Laws Income Tax

TDS / withholding tax u/s 195 - the consideration paid by ESPN India for purchase of advertisement space was not taxable during the period under consideration. The......
May 25, 2022 Case Laws Income Tax

Deemed dividend under Section 2(22)(e) - addition only qua the peak amount - Whether addition should be restricted to the peak amount of the loans given during the year?....
May 25, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Amount of gross income shown by assessee AO has disbelieved gross receipt - the ld. AO should have made independent inquiry of the......
May 25, 2022 Case Laws Income Tax

Disallowance on account of interest paid on delayed payment of TDS - as the tax deducted at source (TDS) is not in the nature of the income tax which is required to be......
May 25, 2022 Case Laws Insolvency and Bankruptcy

Approval of Resolution plan - Abatement, extinguishment, discharge and settlement of claims raised by original respondents - Section 31(1) of IBC - the liability raised.....
May 24, 2022 Case Laws GST

Refund of IGST - A separate application for refund was not required to be filed. - the shipping bills would operate as a refund application as envisaged under Section 54....
May 24, 2022 Case Laws GST

Validity of SCN - mandatory requirement of pre-show cause notice consultation - W.E.F 15.10.2020 i.e., after the impugned SCN was issued, Rule 142(1A) has undergone a......
May 24, 2022 Case Laws GST

Refund on the exports made by the petitioner - Prescribed procedure for filing of correct GSTR-1 and GSTR-3B returns - details itself have not been received from GSTN......
May 24, 2022 Case Laws GST

Benefit of exemption from GST - Supply or not - definition of business u/s 2(17) - activities carried out by the appellant to the plot holders in terms of provisions of.....
May 24, 2022 Case Laws GST

Input Tax Credit - Plant and Machinery or not - whether LNG jetties proposed to be built - The LNG Jetties being built by the appellant are not in the nature of ‘plant......
May 24, 2022 Case Laws Income Tax

Taxpayer's grievance from High pitched scrutiny assessment - Conflicting orders passed by National Faceless Assessment Centre - High-pitched and unreasonable assessment.....
May 24, 2022 Case Laws Income Tax

Disallowance of sales tax (CGST and SGST) u/s. 43B - CGST and SGST has not been paid before the due date of filing Income Tax return u/s. 139(1) since the assessee has......
May 24, 2022 Case Laws Insolvency and Bankruptcy

Impact of Section 60(6) of the IBC - Exclusion of moratorium period for initiation of proceedings of suit - Interpreting the statute in the manner which the appellant......
May 24, 2022 Case Laws Insolvency and Bankruptcy

Liability of respondents to pay its share of the Cash Calls - Appointment of nominee arbitrator - adjudication of the disputes that have arisen between the parties in......
May 24, 2022 Case Laws Service Tax

CENVAT Credit - duty paying invoices - While holding that credit of Service Tax cannot be availed just because M/s IGSSTPL had raised a debit note on the appellants......
May 24, 2022 Case Laws Service Tax

CENVAT Credit - input services - Construction/ Works Contract Service for re-carpeting of road in their industrial estate - any construction and works contract if used......
May 24, 2022 Case Laws Central Excise

Refund of CENVAT Credit - the decision of the tribunal in the case of Nirma LTD. relied upon by the appellant is of no help to the appellant for the reason that the same....
May 24, 2022 Case Laws Indian Laws

Dishonor of cheque - suit promissory notes - fill up the blanks - There is no mandatory provision under the Negotiable Instruments Act that both the signature and thump.....
May 24, 2022 Case Laws Income Tax

Disallowing commission expenses u/s 37 - As all the persons to whom commission was paid were either Directors of the Company or their relatives. None of them is shown to....

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