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Highlights / Annotations / Catch Notes For May of 2022

Home Highlights May May 2022 Year 2022

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Showing 51 to 100 of 591 Records

123 4 5 6........ 12

May 28, 2022 Circulars SEBI

Modification to Standard Operating Procedure in the cases of Trading Member / Clearing Member leading to default - Circular
May 28, 2022 Circulars GST

Deposit of tax during the course of search, inspection or investigation. - there may not be any circumstance necessitating `recovery' of tax dues during the course of......
May 28, 2022 Case Laws GST

Pure service - Benefit of exemption from GST - Governmental Entity or not - Renting of immovable Property Services i.e. 'Pure Service' provided by the applicant to......
May 28, 2022 Case Laws GST

Exemption from GST - The training and coaching in Football, Basketball, Athletic, Cricket, swimming, Karate, Dance by the applicant would be covered under Entry No. 80......
May 28, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Thus this Court is of the view that despite lapse of four years and a scrutiny assessment, there is fresh tangible material in the......
May 28, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of a notice issued u/s 148 - The petitioner had not disclosed the amount of reimbursement of expenses claimed by it and the......
May 28, 2022 Case Laws Income Tax

TP adjustment - Intragroup services filed by the assessee from its AE - Either way when the Revenue seeks to disturb the Most Appropriate Method adopted by the assessee,....
May 28, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - approval u/s.151 - No wonder that the assessee’s claim before the ld. CIT(A) is ambivalent, stating that the proceedings......
May 28, 2022 Case Laws Income Tax

Bogus LTCG - bogus share transaction - As in so far as cancellation of registration of sub-broker by the NSE through whom the assessee had sold shares of Buniyad......
May 28, 2022 Case Laws Customs

Levy of Anti Dumping Duty - likelihood of recurrence of dumping and injury in the event of expiry of duty - the designated authority should re-examine whether the......
May 28, 2022 Case Laws Customs

Levy of penalty u/s 112(a) and 114AA of the Customs Act - detention of yacht - suspicion of foul play - evasion of Customs Duty - The initial burden to prove proper......
May 28, 2022 Case Laws Customs

Classification of goods - Air conditioners with both heating and cooling functions - Since we have held that the classification of the impugned goods as determined by......
May 28, 2022 Case Laws Customs

Misdeclaration and undervaluation of imported goods - Cosmetic goods - not supported with certificate of the Controller of Drugs and Cosmetics Organization (CDSCO) -......
May 28, 2022 Case Laws Customs

100% EOU - Scope of letter of permission (LOP) - The entire case of revenue is based on the fact that appellant had manufactured these finished products which were not......
May 28, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt and dispute or not - Having regard to the admission of the liability in the correspondences and in the ledger confirmation letters....
May 28, 2022 Case Laws Service Tax

Excess utilisation of cenvat credit - Whether the appellant is liable to pay interest and penalty on account of alleged excess utilisation of cenvat credit - The demand.....
May 28, 2022 Case Laws Central Excise

Extended period of limitation - Debonding of an EOU - allegation of short-paid duty at the time of De-bonding - On the basis of the ‘No Dues Certificate” issued by the......
May 28, 2022 Case Laws Central Excise

Recovery of wrongfully availed CENVAT Credit - capital goods - As there is no denial of the fact that appellants have utilized theses capital goods for manufacture and......
May 28, 2022 Case Laws VAT and Sales Tax

Interpretation of statute - Levy of VAT - credit note received subsequent to the date of the invoice - Determination of Turnover - Input Tax Credit - Large Bench......
May 28, 2022 Case Laws Income Tax

Assessment u/s 153A - There is no specific provision in the Act requiring the assessment u/s 153A to be made after issuing notice u/s 143(2) - there is no legal......
May 27, 2022 Notes Insolvency and Bankruptcy

Law of Limitation - Insolvency Proceedings - Apex Court's Ruling
May 27, 2022 Case Laws GST

Interest on belated deposit of admitted tax in instalment u/s 80 read with Rule 158 - the Commissioner is not conferred with power to allow such instalment in respect of....
May 27, 2022 Case Laws GST

Exemption form GST - Nashik Cambridge Pre-School - supply of Pre-school education service to its students against fee - supply of some goods to its Pre-school students,.....
May 27, 2022 Case Laws GST

Levy of GST - Revenue Sharing invoices raised by one party on to another party - it is observed that Auriga Research Private Limited, who have filed the application, is.....
May 27, 2022 Case Laws GST

Seeking grant of bail - misuse of ID password of UDIN and OTP - Allegation against the Chartered Accountant - preparation of forged certificates for bogus/nonexistent......
May 27, 2022 Case Laws Income Tax

Refund the amount adjusted in excess of 20% of the disputed demand - action of the respondents and the Revenue Authorities is violative of Article 265 of the......
May 27, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - it cannot be stated that the petitioner was not aware of the reasons for reopening of the assessment. The petitioner has......
May 27, 2022 Case Laws Income Tax

Revision u/s 263 - The argument of the petitioner that the assessment order was not prejudicial to the interest of revenue and therefore the proceeding under Section 263....
May 27, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Transfer Pricing Reference u/s 92CA - Revenue does not dispute that both the source of income and the subject investment are mentioned.....
May 27, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Accommodation entries receipt - Without scrupulous compliance of jurisdictional parameters, the Assessing Officer was obviously not......
May 27, 2022 Case Laws Income Tax

MAT computation u/s 115JB - Adjustment of resultant gains / losses of the amalgamation - Accumulated loss - cancellation of shares - Share Capital was reduced with a......
May 27, 2022 Case Laws Income Tax

TDS u/s 195 - withholding of tax - GBAs/BDAs are not paid for rendering any managerial, technical or consultancy services but only for promoting sale on behalf of the......
May 27, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Recovery of electricity dues - Liability of successful Auction Purchaser in the liquidation proceeding of the Corporate Debtor - The submission of the Appellant......
May 27, 2022 Case Laws Income Tax

Addition of agricultural income as unexplained income - No agriculture activities can be said to be done. Further, in the form No. 7/12, there is no details of farming......
May 27, 2022 Case Laws Customs

Validity of Issuance of summons - The learned Courts below did not consider that at the stage of Section 200 of Cr. P.C., the exemption can only be given to a public......
May 27, 2022 Case Laws Customs

Issuance of summons directly to the Managing Director of the petitioner Company without providing the alternative of it being issued to an authorized representative -......
May 27, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of Limitation - Exclusion of certain period - NCLT rejected the application - The Adjudicating Authority has committed error in rejecting the....
May 27, 2022 Case Laws Service Tax

Construction for the purpose of Commerce and Industry or not - Hut Bazaar - The issue of collection of nominal fee with respect to the stalls for facilitating the......
May 27, 2022 Case Laws Service Tax

Refund claim filed by legal heir of the proprietress - seeking refund tof amount paid by the proprietary concern after the expiry of proprietress, in respect of the......
May 27, 2022 Case Laws Central Excise

Constitutional validity of amendment in the Area Based exemption - Denial of benefit of exemption - exclusion of a particular khasra in the Excise Notification - It is......
May 27, 2022 Case Laws Central Excise

Validity of revival notices - original show cause notices were issued to the petitioners between the years 2007 and 2012 - revival of these proceedings after a gross......
May 27, 2022 Case Laws Central Excise

Valuation of excisable goods - genuine factory gate price - No documents have been produced before us by the Revenue to substantiate their claim that goods were not sold....
May 27, 2022 Case Laws Central Excise

Validity of SCN - Whether the corrigendum/addendum to the show-cause notice is valid in law? - The addendum supplements the allegations in the original show-cause notice....
May 26, 2022 Notes GST

Ocean Freight-A Brief study of Recent Supreme Court Judgement dismissing petition of Union of India in case of RCM.
May 26, 2022 Notifications DGFT

Amendment in import policy of Paper and incorporation of policy condition in Chapter 48 of ITC (HS), 2022, Schedule - I (Import Policy) - Notification
May 26, 2022 Circulars SEBI

Simplification of procedure and standardization of formats of documents for issuance of duplicate securities certificates - Circular
May 26, 2022 Circulars FEMA

Guidelines on import of gold by Qualified Jewellers as notified by – The International Financial Services Centers Authority (IFSCA) - Circular
May 26, 2022 Circulars Insolvency and Bankruptcy

Review of circulars - it has been decided to rescind circulars listed in the Annexure - Circular
May 26, 2022 Notifications DGFT

Import of Oxytocin reference standards is permitted exclusively for the purpose of test and analysis subject to submission of Test License issued by the DGCI / CDCSO. -.....
May 26, 2022 Notifications Customs

Seeks to amend notification No. 27/2011 dated 1st March, 2011 to increase export duty on certain goods. - Notification

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C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

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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