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Highlights / Annotations / Catch Notes For May of 2022

Home Highlights May May 2022 Year 2022

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Showing 451 to 500 of 591 Records

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May 9, 2022 Case Laws Income Tax

TP adjustment made on buy back of shares - The TPO has not explained the basis or rationale for adopting figures from different valuation reports. The assessee followed.....
May 9, 2022 Case Laws Income Tax

Revision u/s 263 - Bogus sales - nature of the transactions being of accommodation entry taken - A.O. has failed to examine the complete bank statement of the assessee......
May 9, 2022 Case Laws Income Tax

Capitalization of Software Expenses - It is the user rights which has been purchased by the assessee and requires updation and modification at regular intervals. Hence,.....
May 9, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - Having regard to the fact that the date of NPA is 30/09/2014, there is an ‘acknowledgement of debt’ dated 19/12/2015 and the.....
May 7, 2022 Act Rules Income Tax

Computation of minimum investment and exempt income for the purposes of clause (23FE) of section 10 of the Act - New Rule 2DCA inserted - Income-tax Rules, 1962
May 7, 2022 Notifications SEBI

Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2022. - Notification
May 7, 2022 Notifications Companies Law

Companies (Prospectus and Allotment of Securities) Amendment Rules, 2022. - Notification
May 7, 2022 Notifications Income Tax

Income-tax (Twelfth Amendment) Rules, 2022. - Notification
May 7, 2022 Case Laws GST

Maintainability of appeal - rejection of appeal on the ground of time barred - In face of clear evidence existing on record that such technical glitches were resolved by....
May 7, 2022 Case Laws GST

Entitlement of interest on refund - Submission of refund application in physical form - It is well settled that law does not compel a man to do what he cannot possibly......
May 7, 2022 Case Laws GST

Revocation of cancellation of the GST registration of the petitioner - a permanent mechanism could not be developed until the aforesaid advisory dated 23.03.2022 - It is....
May 7, 2022 Case Laws GST

GST Registration of petitioner - petitioner claims that since it is already registered in Delhi, it cannot be required to be registered at any other place - Section 24......
May 7, 2022 Case Laws GST

Jurisdiction - power of inspecting officers - whether the powers vested on inspecting officers can be withdrawn - This Court, prima facie is of the view that the present....
May 7, 2022 Case Laws GST

Valuation - coal excavated from the Mine - The amounts towards Royalty, MMDR, DMF Fund and Reserve Price, payable and paid by KPCL directly to the concerned Governmental....
May 7, 2022 Case Laws GST

Classification of supply - supply of goods or supply of services - HSN Code - right and ownership on the Coal mined by the Applicant - he applicant is involved in supply....
May 7, 2022 Case Laws GST

Exemption from GST - sub-contractors to the builder / Developer / Contractor of Affordable housing under PMAY Scheme - In the instant case it is an admitted fact that......
May 7, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Keeping in view the aforesaid facts, this Court is of the view that the issue of rent of ‘A Barracks’ was within the knowledge of the......
May 7, 2022 Case Laws Income Tax

Exemption u/s 11 - grant of registration u/s.12AA - “Religious Trust” v/s “Charitable Trust” - The objects do not channel the benefits to any community and thus, would......
May 7, 2022 Case Laws Income Tax

Determining capital Gain on sale of shares received in exchange of membership of the broking concern - dues paid to certain creditors of the broking concern as cost of......
May 7, 2022 Case Laws Income Tax

Interest income not offered to tax - AO has noted that the assessee has not offered the entire receipts on the ground that it is classified as NPA - There is no......
May 7, 2022 Case Laws Income Tax

Exemption u/s 11 - denial of registration granted u/s 12AA/12A - where the receipts are coming under the purview of proviso to Section 2(15) of the Act, then the benefit....
May 7, 2022 Case Laws Income Tax

Penalty u/s 271B - transactions requiring audit report u/s. 44AB - There is further no dispute that neither the assessee had got prepared his audit report nor the same......
May 7, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - having business connection as well as Permanent Establishment [PE] in India - evidence being sought to be used for initiating fresh......
May 7, 2022 Case Laws Income Tax

TDS u/s 195 - existence of permanent establishment (PE) - payment made to various non-resident being during the year under consideration for purchase, installation and......
May 7, 2022 Case Laws Income Tax

Nature of expenses - legal and professional expenses and other expenses defending the directors and their relatives - The expenses incurred even for defending the......
May 7, 2022 Case Laws Income Tax

TP Adjustment - amount disallowed by the AO, viz., Product development expenses, provision for customer claims should be excluded from the cost while computing margin of....
May 7, 2022 Case Laws Income Tax

TP Adjustment - Adjustment on account of working capital adjustment - Guidance on comparability adjustments is found in paragraphs 3.47-3.54 and in the Annexure to......
May 7, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Debt - privity of contract between Petitioner and Corporate Debtor - It is pertinent to mention that the Appellant has for the first time,....
May 7, 2022 Case Laws Insolvency and Bankruptcy

Cancellation of lease granted earlier, after initiation of CIRP - After CIRP is over, it shall be open for the Appellant to deal with the lease land which was leased to.....
May 7, 2022 Case Laws Money Laundering

Money Laundering - schedule offence - proceeds of crime - Section 44(1) of PMLA - On analysing the report of I.T. Department and the reasoning given by CBI while......
May 7, 2022 Case Laws Indian Laws

Termination of mandate of sole arbitrator - absence of any written contract containing the arbitration agreement - In the present case, the parties themselves agreed on.....
May 7, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - It cannot be stated that the respondent has failed to prove that the cheque in question was not dishonoured for......
May 6, 2022 Act Rules Companies Law

Private Placement - Rule 14 of the Companies (Prospectus and Allotment of Securities) Rules, 2014 - offer or invitation of any securities under this rule shall be made......
May 6, 2022 Act Rules Income Tax

Form of application for obtaining an advance ruling - Manner of submission and Signing the application modified - Rule 44E of the Income-tax Rules, 1962
May 6, 2022 Circulars FEMA

Exim Bank's Government of India supported additional Line of Credit (LoC) of USD 190 million to the SBM (Mauritius) Infrastructure Development Company Ltd - Circular
May 6, 2022 Notifications Companies Law

Companies (Share Capital and Debentures) Amendment Rules, 2022 - New Declaration requirement added to Form No. SH-4 - Notification
May 6, 2022 Notifications Customs

Rate of exchange of one unit of foreign currency equivalent to Indian rupees - For Import and Export of goods - Notification
May 6, 2022 Case Laws GST

Seeking revival of GST registration so that the petitioner can file GST-R1 and GST-R3B returns regularly - Removal of name of company from register of companies - In......
May 6, 2022 Case Laws GST

Concessional rate of GST - Composite supply of works contract - the applicant is not of eligible to avail the concessional rate of GST at 12% as prescribed in of S. No......
May 6, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - doubtful transactions of foreign remittances - The writ applicant in its own way has tried to explain while putting forward its......
May 6, 2022 Case Laws Income Tax

TDS liability on Insurance companies - TDS u/s 194A -Taxability of interest awarded by the Motor Accident Claim Tribunal - Period is from the date of the Claim Petition.....
May 6, 2022 Case Laws Income Tax

Assessment u/s 153A - Valid approval given u/s 153D - additions u/s 68 r.w.s 115BBE - there is complete non-application of mind by the Ld. Addl. CIT before granting the.....
May 6, 2022 Case Laws Income Tax

TDS credit on income deducted in the PAN of his late father - TDS on fixed deposit income made in assessee's father’s name - income is offered by the assessee in his......
May 6, 2022 Case Laws Income Tax

TP Adjustment - Purchase of fixed assets - TPO added the entire amount of fixed assets purchased by the assessee from its AE’s during the year - the fixed assets......
May 6, 2022 Case Laws Income Tax

Addition u/s. 56(2)(vii)(b)(ii) - difference between the stamp duty value and the consideration paid - Since, in the present case agreement was executed on 31/03/2013......
May 6, 2022 Case Laws Income Tax

Addition u/s 68 - accommodation entry receipts - Had there been any doubt by the Revenue on the repayment of the loan as claimed by the assessee, it was the duty of the.....
May 6, 2022 Case Laws Direct Taxes

Benami transaction - Beneficial owner of property - beneficial owner for its immediate or future benefit, direct or indirect - Provisional attachment order - Section......
May 6, 2022 Case Laws Customs

Smuggling - prohibited goods - firecrackers as well as bicycle parts - confiscation - penalty - The appellants admission that he was the Customs Broker for Orient......
May 6, 2022 Case Laws Service Tax

Levy of service tax - liquidated damages/penalty collected for non-compliance of the terms of the contracts - It is not possible to sustain the view taken by the......
May 6, 2022 Case Laws Service Tax

Levy of service tax - Consideration for tolerating the act of cancellation of the coal blocks - Both the cancellation of the allocation of the blocks and the receipt of.....

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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...

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

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

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

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