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Highlights / Annotations / Catch Notes For May of 2022

Home Highlights May May 2022 Year 2022

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Showing 201 to 250 of 591 Records

1 2 3 456 7 8 9........ 12

May 21, 2022 Case Laws Indian Laws

Offence punishable under Section 63 of the Copyright Act - cognizable offence or not - Only in a case where the offence is punishable for imprisonment for less than......
May 21, 2022 Case Laws Indian Laws

Interpretation of statute - whether the "sum" awarded under Clause (a) of Sub-section (7) of Section 31 of the Arbitration and Conciliation Act, 1996 would include the......
May 21, 2022 Case Laws Indian Laws

Dishonor of Cheque - private complaint of cheating after filing a complaint alleging offence punishable u/s 138 of the NI Act - the submission of the learned counsel......
May 20, 2022 Case Laws GST

Levy of IGST - Ocean Freight - scope of supply - composite supply or not - Since the Indian importer is liable to pay IGST on the ‘composite supply’, comprising of......
May 20, 2022 Case Laws GST

Levy of IGST - Scope and power of state legislature versus GST Council - The recommendations of the GST Council are not binding on the Union and States - Neither does......
May 20, 2022 Case Laws GST

Levy of IGST - Ocean Freight - scope of supply - composite supply or not - The Union of India cannot be heard to urge arguments of convenience – treating the two legs of....
May 20, 2022 Case Laws Service Tax

Levy of service tax - Reverse Charge (RCM) - employees who were seconded to the assessee by the foreign group companies - It is held that the assessee was, for the......
May 20, 2022 Case Laws GST

Levy of GST - reverse charge mechanism - AGEL is agreed upon that place of supply in present case is determined as per Section 13(8)(b) IGST Act which is the location of....
May 20, 2022 Case Laws GST

Classification of goods - rate of GST - HSN Tariff - fire safety product assembled on trolley - The subject product is not a Fire fighting vehicle as described at Tariff....
May 20, 2022 Case Laws GST

Levy of GST - Valuation - inclusion of re-gasification charges - LNG imported by Customers - Section15 of the CGST Act? - the scope of re-gasification services covers......
May 20, 2022 Case Laws GST

Profiteering - purchase of two flats in Project River View Heights - Since the said Phase-I was not in existence in the GST period and the said Phase-III was yet to be......
May 20, 2022 Case Laws Income Tax

Addition u/s 43(5) - Loss in commodity derivatives trading business was non-speculative - Reading clause (e) of the first proviso to section 43(5), and sections 70(1)......
May 20, 2022 Case Laws Income Tax

Eligibility of Foreign tax credit - delay in compliance of a procedural provision - delay in filing Form No.67 - Assessee has vested right to claim the FTC under the tax....
May 20, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - recording of satisfaction in mechanical manner - PCIT also mechanically issued permission to reopen the assessment without going into......
May 20, 2022 Case Laws Income Tax

Compulsory scrutiny - AO Jurisdiction and authority to take up the case for compulsory scrutiny - Since the conditions as prescribed in Clause D of para 3 of the......
May 20, 2022 Case Laws Income Tax

Depreciation in respect of certain capitalized amount in the nature of URD purchases [unregistered dealers] forming part of the building - the assessing officer did not.....
May 20, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - in the light of non-speaking assessment order touching only interest on refund issues, there was nothing on record that, to showcase the due......
May 20, 2022 Case Laws Income Tax

Income from house property u/s 23 - deemed rental income - estimating the fair market rent - it is a settled proposition that , the places where Rent Control Act is not.....
May 20, 2022 Case Laws Income Tax

Revision u/s 263 - When a competent Court or authority holds such an order as invalid or sets it aside, the impugned order becomes null and void. Once it is concluded......
May 20, 2022 Case Laws Companies Law

Oppression and Mismanagement - validity of Board Meetings - validity of withdrawal of resignation from the post of Directorship - the thrust of the Duomatic Principle is....
May 20, 2022 Case Laws Insolvency and Bankruptcy

CIRP in progress - moratorium in effect - recovery of dues from NPA - It is claimed that since the moratorium under Section 14 of the IBC has ceased to subsist after the....
May 20, 2022 Case Laws Insolvency and Bankruptcy

Pecuniary Jurisdiction - whether non-payment of TDS amount is debt or not - Present is a case where the Operational Creditor has misused the process of I&B Code in......
May 20, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Related Parties - Financial Creditors - the documentary evidence on record clearly establishes that the entire loan was converted into equity and......
May 20, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT rejected the application on the ground of pre-existing dispute - the purported dispute considered by the Adjudicating Authority as a result of.....
May 20, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application - Operational Creditors - pre-existing disputes with respect to the price of the equipment supplied or not - It is......
May 20, 2022 Case Laws Insolvency and Bankruptcy

Rejection of the simultaneous claim by the Resolution Professional of the Corporate Debtor - Claim filed by the Applicant with respect to the corporate guarantee given......
May 20, 2022 Case Laws Service Tax

Refund of service tax paid - payment of tax due to mistake in facts or of law - period of limitation - The law with respect to the deposits being made by the assessee......
May 20, 2022 Case Laws Central Excise

Failure to pay Central Excise duty while taking CENVAT credit - The fact that appellant had taken the CENVAT Credit without payment of any duty has not been challenged......
May 20, 2022 Case Laws Central Excise

Levy of penalty under Rule 12 (6) of Central Excise Rules - late filing of Returns (ER-1) for the period July, 2017 to February, 2018 - There is no saving Clause in the.....
May 20, 2022 Case Laws Indian Laws

Dishonor of Cheque - Insufficient Funds - Since, the drawer of the cheque was the accused Company, solely on the ground that the respondent had signed the cheque, a......
May 19, 2022 Notifications DGFT

Amendment in import policy condition of Fresh Ginger under Chapter 09 of the ITC (HS) 2022, Schedule -I (Import Policy) - Import of Fresh ginger, wholly produced in......
May 19, 2022 Notifications SEBI

SEBI notifies the recognition granted to the Indian Commodity Exchange Limited stands withdrawn - Notification
May 19, 2022 Notifications SEBI

Renewal of recognition to Multi Commodity Exchange Clearing Corporation Limited for three years commencing on the 31st day of July, 2022 and ending on the 30th day of......
May 19, 2022 Notifications Customs

Rate of exchange of one unit of foreign currency equivalent to Indian rupees - Rate of the Turkish Lira modified - Notification
May 19, 2022 Case Laws GST

Seeking provisional release of goods and conveyance - suspicious transaction involving fake input tax credit - Power and jurisdiction u/s 129 versus u/s 130 - Delinking.....
May 19, 2022 Case Laws GST

Cancellation of registration of applicant-company - opportunity of personal hearing not provided - the reason assigned by the respondent authority is without any basis......
May 19, 2022 Case Laws GST

Rejection of refund claim on the ground that such claim has been put forward manually and not by way of online - it seems that the respondent No.4 has no idea about Rule....
May 19, 2022 Case Laws Income Tax

Unexplained income - whether withdrawals in the name of the partners of the firm represents the unaccounted income of the firm? - The Tribunal first looked into Section.....
May 19, 2022 Case Laws Income Tax

Disallowances of centenary celebration expenses, gift distribution and interest relief to society expenses - The expense incurred on account of relief fund to celebrate.....
May 19, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - fee for grant of software license cannot be taxed in India. Since we have held that the subject transaction of receipt of......
May 19, 2022 Case Laws Income Tax

Unexplained cash credit - In fact, the loans are taken from close family members and friends. It is not a case of the AO that the assessee had taken loans from certain......
May 19, 2022 Case Laws Income Tax

Denial of claim u/s 80IA - quantum of deductions - How and why the assessee has not debited any administrative expenses even no any salary expenditures have been shown......
May 19, 2022 Case Laws Income Tax

Assessment u/s 153A - Addition made without any incriminating document or not - Accommodation entry - the ld.CIT(A) has elaborately discussed the incriminating evidences....
May 19, 2022 Case Laws Income Tax

Disallowance of Development/improvement expenses - payment to related parties - Considering the fact that neither the assessee could substantiate with documentary......
May 19, 2022 Case Laws Income Tax

TDS u/s 194C or 194I - car rent expenses incurred by assessee - variation in threshold limit - the assessee has deducted TDS u/s. 194I in respect of one of the lessor,......
May 19, 2022 Case Laws Income Tax

Capital gain computation - indexed cost of acquisition - correct date and year for the computing indexation - Power of Attorney holder - Assessee has proved his......
May 19, 2022 Case Laws Income Tax

Addition us 68 - CIT-A deleted the addition - Considering the discrepancy shown by the Ld. CIT(A), we are of the opinion that the order passed by the Ld. CIT(A) in not......
May 19, 2022 Case Laws Income Tax

Exemption u/s 11 - seeking benefit on the ground of mutuality in case of denial of benefit of section 11 by invoking section 13 - the assessee has clearly gave the......
May 19, 2022 Case Laws Customs

MEIS scheme - denial of benefit of section 149 of the Customs Act, 1962 - Amendment to shipping bills - The argument on behalf of the Revenue is that once the goods are.....
May 19, 2022 Case Laws Customs

Revocation of Customs Broker License - On the same set of evidences, two different findings have been recorded by the Commissioners at Nagpur and Mumbai. Such a......

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C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

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