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Highlights / Annotations / Catch Notes For May of 2022

Home Highlights May May 2022 Year 2022

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May 12, 2022 Case Laws Customs

Valuation of imported goods - inclusion of the miscellaneous charges which were indicated in the invoices - Learned Counsel has demonstrated before us that they were......
May 12, 2022 Case Laws Customs

Classification of import goods - Multimedia Speakers - though the “Multimedia Speakers” under consideration have additional features, the main and principal function of.....
May 12, 2022 Case Laws Insolvency and Bankruptcy

Seeking refund of money equivalent to the Bank Guarantees invoked - What does not belong to the ‘Corporate Debtor’ cannot be sought to be refunded back to the ‘Corporate....
May 12, 2022 Case Laws Service Tax

Levy of Service Tax - Club and association services - appellant is an association of its members - Although the milk unions (district cooperative societies) and the......
May 12, 2022 Case Laws Service Tax

Refund of CENVAT credit - Its rejection by the Commissioner (Appeals) solely on the ground that GST was payable and no evidence of payment of GST was available is also......
May 12, 2022 Case Laws Central Excise

Benefit of exemption - Bulker mounted on chassis fitted with engine - it is not in dispute that the appellant has not availed any Cenvat Credit on any of the inputs......
May 12, 2022 Case Laws Central Excise

Denial of CENVAT Credit availed on goods which were used in the erection of transmission towers installed from the power plant to the factory for bringing in the......
May 12, 2022 Case Laws Central Excise

Clandestine Removal - Since the sole challenge to the order is its reliance upon third party evidence, it is necessary to check the evidentiary value of the third party.....
May 12, 2022 Case Laws Indian Laws

Rights of the contesting Appellants working as Anganwadi workers/helpers to claim gratuity under the provisions of Payment of Gratuity Act, 1972 - the Anganwadi centres.....
May 12, 2022 Case Laws Indian Laws

Dishonor of Cheque - impleadment of a company before vicarious liability - There is no pleading which suggests that the Company had committed any offence. When no......
May 12, 2022 Case Laws Indian Laws

Dishonor of Cheque - Section 320 Cr.P.C. enumerates the manner in which the offences are to be compounded whereas Section 147 of the Act makes the offences under the Act....
May 11, 2022 Case Laws Income Tax

Addition made on account of deemed rent - unsold units (Flats) in the hands of builder at the year end - property is used as stock-in-trade - the deemed rent concept......
May 11, 2022 Case Laws GST

Condonation of delay in filing appeal - Cancellation of GST registration - the total period during which the appeal ought to have been preferred was four months from the....
May 11, 2022 Case Laws GST

Maintainability of application - in any case the definition of advance ruling does not permit making of an application in relation to the supply of services already......
May 11, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - accommodation entry receipts - As regards merits of the case Assessing Officer has issued notice which had remained uncompliance with......
May 11, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - CIT has duly examined the nature of expenses. The expenses are related to medical grants and other grants and J&K flood affected employees -......
May 11, 2022 Case Laws Income Tax

Rejection of books of accounts - substantially increase in the expenses - he books of accounts and the financial result of appellant have already been examined and......
May 11, 2022 Case Laws Income Tax

Disallowance of business expenses u/s. 37 - No business carried out by assessee - By no stretch of imagination, it can be held that, if there is no business receipt......
May 11, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Pre-Existing Disputes - This Tribunal is of the considered view that there is a Pre-Existing Dispute and the aforenoted correspondence establishes......
May 11, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Seeking directions to be issued to the Directors of the Corporate Debtor/the Appellants herein to make good the losses caused on account of the fraudulent......
May 11, 2022 Case Laws Service Tax

Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by......
May 11, 2022 Case Laws Service Tax

Levy of service tax - consideration received on account of ‘notice pay’ from the employees - the amount received as compensation by the appellants cannot be equated with....
May 11, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious criminal liability of a partner - partnership firm is not an accused tried for the primary/substantive offence - The provisions of Section....
May 10, 2022 Notifications Income Tax

Seeks to amend Notification No. 30/2021 dated 1st April, 2021 - CBDT authorizes the Director of Income Tax(Centralized Processing Centre) for specified purposes - Notification
May 10, 2022 Notifications Income Tax

Amends Form 3CF, Form 10A, Form 10AB, Form 10BD and Form 10BE - Income-tax (Fourteenth Amendment) Rules, 2022 - Notification
May 10, 2022 Notifications DGFT

Amendment in Export Policy of Guar Gum - The Export of Guar Gum to European Union and UK will now be allowed subject to issuance of Official Certificate in place of......
May 10, 2022 Circulars Income Tax

Guidelines under clause (23FE) of section 10 of the Income-tax Act, 1961 - Circular
May 10, 2022 Case Laws Income Tax

Taxability of income in India - the profit derived from providing baggage screening services and aircraft handling services to various other airlines in India will not......
May 10, 2022 Case Laws Insolvency and Bankruptcy

Transfer Appeal - Territorial Jurisdiction to initiate CIRP against Corporate Debtor - Conferment of Jurisdiction - A person who is not vigilant and has been duly served....
May 10, 2022 Case Laws Indian Laws

Dishonor of Cheque - Funds Insufficient/Dormant Account - the present petition has been filed after a delay of 1 year and 3 months from the date of the summoning order......
May 10, 2022 Circulars Companies Law

Clarification of holding of Annual General Meeting (AGM) through Video Conference (VC) or Other Audio Visual Means (OAVM) - Circular
May 10, 2022 Circulars Companies Law

Clarification on passing of Ordinary and Special resolutions by the companies under the Companies Act, 2013 read with rules made thereunder on account of......
May 10, 2022 Case Laws GST

Restoration / Revocation of cancellation of GST registration - Recovery of GST - Attachment of Bank Accounts and finished goods - whether the department should be asked.....
May 10, 2022 Case Laws GST

Exemption from GST - Pure Service - Providing Project Management Consultancy services - regulatory bodies and other autonomous entities would not be regarded as the......
May 10, 2022 Case Laws GST

Levy of GST - Valuation - determination of margin - old and used motor vehicles - claim of deduction of cost incurred on refurbishment from the margin - It is noticed......
May 10, 2022 Case Laws GST

Demand of advertisement tax post the enactment of the GST Act - power of Municipal Corporation to levy advertisement tax/fee - case of petitioners is that on the......
May 10, 2022 Case Laws Insolvency and Bankruptcy

Appointment of the same resolution professional - it is submitted that, the resolution professional is appointed by the creditor and no person can be a judge in on own......
May 10, 2022 Case Laws GST

Valuation - Constitutional Validity - supply of construction service - Exclusion of value of land - a mandatory fixed rate of deduction of 1/3rd of total consideration......
May 10, 2022 Case Laws Customs

Duty Drawback - petitioner is unable to produce export realization within 6 months from the date of export - In case export proceeds are realized within extended period,....
May 10, 2022 Case Laws Customs

Smuggling - foreign origin gold - In respect of the seizure of gold bar with foreign marking, undoubtedly it is a town seizure. The assessee-appellant has nowhere......
May 10, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Time and again, it has been expressed and explained by this Court that the provisions of the Code are essentially intended to bring the corporate......
May 10, 2022 Case Laws VAT and Sales Tax

Classification of goods - unclassified goods - manufacturing of chemical in the brand name of ‘AT-PLAST’ - The Tribunal while coming to the conclusion has held that the.....
May 10, 2022 Case Laws VAT and Sales Tax

Attachment of Bank Accounts - It could be said that the impugned action is essentially in exercise of powers under Section-45 of the Act. Section-45 only talks about......
May 9, 2022 Case Laws Income Tax

Speculative transactions - set off of the loss - transaction in derivatives on recognized stock exchange as defined under Section 43 (5) (d) of the Income Tax Act, 1961.....
May 9, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - The reasons recorded were totally unfounded and consequently the jurisdictional notice under Section 148 issued by.....
May 9, 2022 Case Laws Income Tax

Attachment of the land -Tax recovery proceedings - title and the ownership of the Non- Agricultural parcel of land - the only exercise which the Principal Commissioner......
May 9, 2022 Case Laws Income Tax

Unexplained cash credit u/s 68 - Merely because the Investor Companies have shown meager income during the impugned assessment year, the same in my opinion, cannot be a.....
May 9, 2022 Case Laws Income Tax

Addition on account of agricultural income - CIT(A) has granted more than fair relief to the assessee. The theory of agricultural income by the assessee is devoid of......
May 9, 2022 Case Laws Income Tax

Revision u/s 263 - Addition u/s 68 - accepting the returned income - AO has conducted enquiry in respect of subject matter i.e. share capital and premium collected by......
May 9, 2022 Case Laws Income Tax

Disallowance of provision towards rental expenses - This is purely on the basis of the estimate and was rightly treated as contingent in nature and not allowed as a......

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