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Highlights / Annotations / Catch Notes For May of 2022

Home Highlights May May 2022 Year 2022

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Showing 351 to 400 of 591 Records

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May 13, 2022 Circulars Income Tax

Implementation of the judgment of the Hon'ble Supreme Court [2022 (5) TMI 240 - SUPREME COURT] (Union of India v. Ashish Agarwal). - Order-Instruction
May 13, 2022 Case Laws GST

Anti-profiteering - power of suo moto investigation in terms of Rule 133 of the Central Goods and Service Tax Rules, 2017 - The object is to ensure healthy competition......
May 13, 2022 Case Laws GST

Profiteering - supply of Monitors and TVs of screen size upto 32 inches - benefit of reduction in GST rate was not passed on to the recipients by way of commensurate......
May 13, 2022 Case Laws Income Tax

Deduction claimed u/s 80IA(4)(iii) in respect of profits from industrial park known as “Salarpuria Touchstone” - Undisputedly till date the project has not been notified....
May 13, 2022 Case Laws Income Tax

Exemption u/s 54F - investment of new residential house in the name of assessee wife - claim of deduction U/s 54F of the Act cannot be denied merely on the ground that......
May 13, 2022 Case Laws Income Tax

Addition u/s 68 on unexplained capital - erroneous filing of ITR and is a result of mistake committed by the assessee partnership firm - the capital introduced by the......
May 13, 2022 Case Laws Income Tax

Treatment of rental income under house property - Disclosure of rental income received from the property by the assessee as business receipts and the assessee has......
May 13, 2022 Case Laws Income Tax

Validity of order passed by the National Faceless Appeal Centre - We also observe that the Ld. NAFC has not looked into this fundamental principle of "audi alterm......
May 13, 2022 Case Laws Income Tax

Ad hoc disallowance made out of the interest paid by the assessee - No comparable case was cited, wherein the rate of interest less than 12% was paid to the persons from....
May 13, 2022 Case Laws Income Tax

Revision u/s 263 - claim of deduction u/s. 54F - The fact remains that the calculations were provided to the ld. PCIT. It is seen that he has failed to find any......
May 13, 2022 Case Laws Income Tax

Deduction u/s 36(1)(iii) - double deduction for deduction of interest - once these amounts are allowed as deduction in the year of incurring the expenditure, the same......
May 13, 2022 Case Laws Direct Taxes

Prohibition Benami Property Transactions - change of the Adjudicating Authority - The Court further finds its unable to either countenance or discern an indefeasible......
May 13, 2022 Case Laws Customs

Power of DRI officials to seize goods though found outside SEZ area - property is in SEZ zone or not - removal of the goods from SEZ area or storage of goods in bonded......
May 13, 2022 Case Laws Customs

Seeking refund with interest on the IGST paid on the export of goods - wrongful mentioning the code in the shipping bills under which drawback is claimed - despite the......
May 13, 2022 Case Laws Customs

Availability of alternative remedy - bar to invoke writ jurisdiction or not - Once the petitioner has availed the remedy of appeal, it would be inappropriate to......
May 13, 2022 Case Laws Customs

Re-classification of imported goods - Mineral Hydrocarbon Oil - Mixed Mineral Hydrocarbon Oil - The goods under import are to be classified as per CTH heading......
May 13, 2022 Case Laws Customs

Refund Claim of excess duty - time limitation - once it is established that more than what is payable under the statute has been paid by the tax-payer, the tax-payer......
May 13, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - proceedings under SARFAESI ACT, DRT and before PBPT were pending - the Appellant cannot take a stand that the proceedings are pending before DRT and....
May 13, 2022 Case Laws Indian Laws

Dishonor of Cheque - recovery of interim compensation as land revenue - public demand or not - Once it is held that the interim compensation ordered under the NI Act......
May 13, 2022 Case Laws Service Tax

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the.....
May 13, 2022 Case Laws Service Tax

CENVAT Credit - There are substance in the submission of the appellants on merits as it is undisputed that the appellants are engaged in providing renting of immovable......
May 13, 2022 Case Laws Service Tax

Levy of Service tax - Composite Maintenance Contract - The entire plant was handed over by TWAD Board to Appellant for operation and completing the contract to TWAD......
May 13, 2022 Case Laws Service Tax

Condonation of delay in filing appeal before Commissioner (appeals) - The relevant date in terms of Section 85 of the Finance Act, the date of receipt of the order of......
May 13, 2022 Case Laws Central Excise

Process amounting to manufacture or not - activity of blending of various mineral oils and selling the same to various industrial consumers or persons engaged in the......
May 13, 2022 Case Laws Central Excise

Levy of Central Excise duty - intermediate goods used in the manufacture of exempt final goods - the duty liability would fall on the manufacturer who is a job worker in....
May 13, 2022 Case Laws Central Excise

Refund of Central Excise Duty - return of goods post GST era which were supplied earlier - It is held that for such deemed lapse in procedure, the substantial benefit of....
May 13, 2022 Case Laws Central Excise

Refund claim - relevant date u/s 11B of CEA - refund application is time barred or not - The very perusal of section 35FF which talks about interest on delayed refund of....
May 13, 2022 Case Laws VAT and Sales Tax

Validity of Provisional attachment - Admittedly, except saying that the orders of provisional attachment are passed in order to protect the interest of the Government......
May 13, 2022 Case Laws VAT and Sales Tax

Search and Seizure - failure in filing regular monthly returns/statements - consignment of taxable goods transported by it - The respondent no. 5 is a competent officer.....
May 13, 2022 Case Laws VAT and Sales Tax

Levy of advertisement tax - MSOs - The MSO is only retransmitting the programing services received from the broadcaster. It is not the case of the Respondent Department.....
May 12, 2022 Notifications Customs

Revocation of the anti-dumping duty imposed on ‘Amoxycillin’ also known as ‘Amoxycillin Trihydrate’ originating in or exported from China PR - Seeks to rescind......
May 12, 2022 Notifications SEBI

Major amendments - Securities and Exchange Board of India (Collective Investment Schemes) (Amendment) Regulations, 2022 - Notification
May 12, 2022 Act Rules Income Tax

Requirement of quoting PAN or AADHAR - Transactions for the purposes of sub-section (6A) of section 139A and prescribed person for the purposes of clause (ab) of......
May 12, 2022 Act Rules Income Tax

Mandatory requirement of PAN - deposit or withdrawal of amount exceeding Rs. 20 Lacs from bank account / post office account - opening a crrent account or cash credit......
May 12, 2022 Act Rules Income Tax

Application for seeking PAN should be filed at least 7 days prior to enter into specified transaction as referred to in section 139A(3)(vii) read with rule 114BA -......
May 12, 2022 Circulars SEBI

Changes to the Framework to Enable Verification of Upfront Collection of Margins from Clients in Cash and Derivatives segments - Circular
May 12, 2022 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - charging annual maintenance fees from members - When the assessee’s main dominant and prime objective was to promote......
May 12, 2022 Case Laws Income Tax

Nature of expenditure - expenses of loss on account of fire - revenue or capital expenditure - The assessee incurred the expenses to bring the building in the same form.....
May 12, 2022 Case Laws GST

Classification of goods - rate of GST - sale of solar energy products as Solar Water pumping system as a whole - the supply of solar energy based bore well water pumping....
May 12, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Even for a moment we assume that the observations of the Tribunal could be stated to be a finding or a direction as contemplated by......
May 12, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Scope of new regime of Section 148A - The principle of law, as explained by the Supreme Court, in the case of GKN Driveshaft (India)......
May 12, 2022 Case Laws Income Tax

Addition towards donation given by the assessee - though the Ld. CIT(A) noted that the assessee has not claimed any deduction as expenditure in the profit and loss......
May 12, 2022 Case Laws Income Tax

Powers of CIT(A) u/s 251 - Enhancement of assessment - New source of income introduced by CIT(A) while deciding the appeal and enhancement of income - Deemed dividend......
May 12, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - There was the need for the AO to record the clear satisfaction with respect to each addition/disallowances made during the assessment proceedings....
May 12, 2022 Case Laws Income Tax

Deduction u/s.80IC on the profits - gross total income - Going with the prescription of section 80A(2) of the Act, if the gross total income is more than the aggregate......
May 12, 2022 Case Laws Income Tax

Payment of expenses in cash - Addition being cash payment in contravention to the provisions of section 40A(3) - if separate invoices have been raised in respect of each....
May 12, 2022 Case Laws Income Tax

Disallowance of expenses - Self made vouchers - cash expenditure - The reason given by the assessee that the loss is due to depreciation on trucks, the same could have......
May 12, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Addition u/s 68 - learned CIT(A) is correct in holding that when the assessee has been found to be engaged in bogus......
May 12, 2022 Case Laws Customs

Validity of order of settlement commission - Demand of differential duty - undervaluation - If the Settlement Commission was of the view that the writ applicant failed......
May 12, 2022 Case Laws Customs

Revocation of Courier License - The appellant Courier was mandated to work within legal framework of the Customs Act, 1962, Rules and Regulations made thereunder. The......

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