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Highlights / Annotations / Catch Notes For May of 2022

Home Highlights May May 2022 Year 2022

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Showing 151 to 200 of 591 Records

1 2 345 6 7 8........ 12

May 24, 2022 Case Laws Income Tax

TP Adjustment - MAP Settlement - the provisions of the amended Rule 44G(5) stipulate that there shall not be a decrease in the income or increase in the loss of an......
May 24, 2022 Case Laws Income Tax

Assessment under Faceless Assessment Scheme u/s 144B - Assuming that the web portal started functioning from September 2021, from which date exactly it started working......
May 24, 2022 Case Laws Income Tax

Nature of receipt - subsidy received in the form of octroi refund as revenue receipts invoking the provisions of section 28(iv) - Revenue or capital receipt - Since the.....
May 24, 2022 Case Laws Income Tax

Addition u/s 68 - Bogus unsecured loan - The assessee no doubt has produced bank statement/confirmation of the entities from which the money found its place in the bank.....
May 24, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - accrual of income for assessee society - In assessee`s appeal assessing officer treated contribution towards welfare Fund and Hospital Fund as......
May 24, 2022 Case Laws Income Tax

Addition u/s 68 - Bogus share transactions - accommodation entries receipt - all these shares in the preceding as well as in the current year were purchased from various....
May 24, 2022 Case Laws Income Tax

Disallowance u/s 40A(3) - Cash purchase of paddy - Purchase from the farmer or trader - The status of the seller as farmer or trader is determined by the Mandi Samiti at....
May 24, 2022 Case Laws Income Tax

JDA - Proof of conversion of land into stock-in-trade - though the sale is more than One Crore, no Audit Report is filed by the assessee. No Balance Sheet has been filed....
May 24, 2022 Case Laws Income Tax

Exemption u/s 11 / 10(23C)(vi) - Condonation of delay - There is no such provision nor there is any power to condone the delay after considering the reasonable reasons......
May 23, 2022 Notifications Customs

Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Amendment Rules, 2022 - Notification
May 23, 2022 Notifications Customs

Anti-dumping duty (ADD) imposed on PU Leather originating in or exported from China PR - Notification
May 23, 2022 Notifications Companies Law

Companies (Incorporation) Second Amendment Rules, 2022 - Form INC-9 substituted - Notification
May 23, 2022 Circulars SEBI

Modification in Cyber Security and Cyber Resilience framework of Stock Exchanges, Clearing Corporations and Depositories - Circular
May 23, 2022 Notifications Customs

Rate of exchange of one unit of foreign currency equivalent to Indian rupees - For Import of Goods and Export Goods - Notification
May 23, 2022 Circulars DGFT

Enlistment of an Agency and amendment in details of an authorized agency under Appendix 2E of FTP, 2015-2020 - Nag-Vidarbha Chamber of Commerce- authorized to issue......
May 23, 2022 Circulars SEBI

Revised format of security cover certificate, monitoring and revision in timelines - to protect the interest of investors - Circular
May 23, 2022 Case Laws Income Tax

Claim of deduction u/s 10A / 10AA on Disallowance made u/s 40(a)(ia) due to non deduction of TDS - Business Development Commission paid to its US based Associated......
May 23, 2022 Case Laws Income Tax

TP Adjustment - Extraordinary one-time cost due to change in assumption for actuarial valuation - Since the actuary determined the amount of the provision to be created.....
May 23, 2022 Case Laws GST

Detention of goods alongwith the vehicle - breakdown of vehicle - non-extension of the validity of the e-way bill - intent to evade tax or not - the explanation offered.....
May 23, 2022 Case Laws GST

Rectification of mistake - Levy of penalty - U/s 161 of the Act any rectification, which adversely affects any person is possible only after following the principles of.....
May 23, 2022 Case Laws GST

Benefit of exemption - Educational services - services supplied for the exams - As all criteria are complied with and the State Examination Board being the ‘educational.....
May 23, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Non consideration reply of assessee u/s 148A - Since the impugned order under Section 148A(d) has been passed on 5th April, 2022 i.e.......
May 23, 2022 Case Laws Income Tax

Validity of Faceless Assessment Order passed u/s 144B - variation as proposed in the draft assessment order or final draft assessment order or revised draft assessment......
May 23, 2022 Case Laws Income Tax

Stay of demand - 1st respondent as the appellate authority exercises quasi-judicial powers. Power to consider prayer for stay is incidental and ancillary to the power to....
May 23, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - in the present case the result of assessing the income either under the head ‘income from other sources’ or u/s.68 of the Act, the liability to......
May 23, 2022 Case Laws Income Tax

Exemption u/s 11 - Profit motive - commercial activities as hit by the proviso to Sec. 2(15) - The majority of rent received by the assessee include rental from marriage....
May 23, 2022 Case Laws Income Tax

Taxability of a sum received as interest on enhanced compensation - Exemption u/s. 10(37) - Thus interest received under Section 28 of the LA Act by the assessee is part....
May 23, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - AO may invoke the provisions of section 147 against the person who where the owners of the bank accounts where the sum are......
May 23, 2022 Case Laws Customs

Revocation of Customs Broker License - Forfeiture of security deposit - levy of penalty - It was incumbent on the appellant-Custom Broker that they conduct all possible.....
May 23, 2022 Case Laws Customs

Levy of penalty u/s 112 of CA - Smuggling - Gold - The case of Revenue against these appellants have made out on the basis of their statements recorded at the time of......
May 23, 2022 Case Laws Money Laundering

Nature of transaction - sale and purchase of land or merely investment in the property - there is nothing on record to show that the petitioners were intentionally......
May 23, 2022 Case Laws Central Excise

Area Bases Exemption - fixation of special rate representing the actual value addition - Recovery of refund / reversal of credit received by the petitioner as per the......
May 23, 2022 Case Laws Central Excise

Refund claim - provisional assessment not opted - It is settled that even though the assessee has not opted for provisional assessment but the duty was paid in excess......
May 23, 2022 Case Laws Central Excise

Recovery of CENVAT Credit - The finding/the reason quoted is apparently wrong as appellant has been an importer and not the manufacturer. Question of any amount of......
May 23, 2022 Case Laws Indian Laws

Dishonor of Cheque - complaint has been lodged beyond the statutory period of limitation - the instant case learned ACJM has acted beyond his jurisdiction by issuing......
May 21, 2022 Case Laws GST

Seeking release of detained goods and vehicle - generation of second E-way bill - The action of the GST officers in seizing the goods in question is evidently an act of.....
May 21, 2022 Case Laws GST

Review of order - Levy of penalty - grounds for review are that the imposition of penalty by the authorities is not automatic and the same can be imposed only when there....
May 21, 2022 Case Laws GST

Classification of services - Place of supply - export of services or not - the applicant extends vessel related services to their customers when the vessel enters the......
May 21, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - validity of the notice u/s 148A(b) - By not considering the reply of the Petitioner dated 31st March, 2022, the mandate of Section......
May 21, 2022 Case Laws Income Tax

Revision u/s 263 - contention raised by the assessee was that the proceedings are liable to be stayed since the assessee has been admitted for Corporate Insolvency......
May 21, 2022 Case Laws Income Tax

Adopting the commission income at 0.5% - Unexplained bank deposits - assessee could not rebut the fact that the assessee himself has stated of having received commission....
May 21, 2022 Case Laws Income Tax

TDS (withholding tax) u/s 195 - Disallowance u/s 40(a)(i) - non-deduction of tax at source on payment made towards membership/subscription fee - principle of mutuality-.....
May 21, 2022 Case Laws Income Tax

Addition u/s 68 - Penny stock purchases - addition on account of Long Term Capital Gains (LTCG) which the assessee derived from sale of scrip - exemption u/s 10(38)......
May 21, 2022 Case Laws Customs

Validity of preventive detention order - allegation of smuggling activities - COFEPOSA - The purpose of detention order is a preventive measure and if the detenu is not.....
May 21, 2022 Case Laws Customs

Levy of penalty u/s 112(a) of the Customs Act, 1962 on the Customs Broker - Section 112 ibid. does not contemplate penal action for violations of provisions or......
May 21, 2022 Case Laws Customs

Levy of penalty u/s 114(i) of the Customs Act, 1962 on Customs Broker - All the allegations if any, would fall under the Customs Broker Licensing Regulations. No......
May 21, 2022 Case Laws Money Laundering

Jurisdiction - power to initiate proceedings as against the Petitioner under the provisions of Prevention of Money Laundering Act - possession of proceeds of crime - It.....
May 21, 2022 Case Laws Service Tax

Validity of SCN - opportunity of pre-show cause notice consultation - As the stand taken by the respondent authorities in the impugned show cause notice dated 31.12.2020....
May 21, 2022 Case Laws Service Tax

Levy of service tax - Scope of negative list - composite engagement to deliver goods outside the country - Place of Provision of Service Rules, 2012 is not a provision......
May 21, 2022 Case Laws Central Excise

Demand of differential duty - Similar Goods - The Chartered Engineer certificate has been brushed aside by the Commissioner (Appeals) stating that it is merely an......

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