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Highlights / Annotations / Catch Notes For May of 2022

Home Highlights May May 2022 Year 2022

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Showing 501 to 550 of 591 Records

1 ....7 8 9 101112

May 6, 2022 Case Laws Service Tax

Levy of service tax - liquidated damages/compensation charges received by the Appellant towards the breach and non-compliance of Minimum Guaranteed Tonnage (MGT) as per.....
May 6, 2022 Case Laws Central Excise

Waste or not - benefit of N/N. 89/95-CE - fatty acids arising in course of manufacture of refined palm oil and Vanaspati ghee - The Appellants are entitled to exemption.....
May 6, 2022 Case Laws Central Excise

CENVAT Credit - testing of medicament - The process of testing of the medicaments is an integral part which is used in relation to manufacturer of the final product.......
May 6, 2022 Case Laws Indian Laws

Arbitration Award - Maintainability of petition before the HC - availability of alternative remedy of appeal - Against the award made by the learned Arbitrator made......
May 5, 2022 Circulars SEBI

System and Network Audit of Market Infrastructure Institutions (MIIs) - to protect the interest of investors in securities market and to promote the development of, and.....
May 5, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Scope of new provision section 148A - Validation of notices after quashed by various High Courts - if the aforesaid order is passed, it....
May 5, 2022 Case Laws GST

Revocation of cancellation of GST registration of petitioner - It is not in dispute that although, Rule 25 requires inspection to be done in the presence of the person......
May 5, 2022 Case Laws GST

Constitutional Validity of Section 103(1)(b) of the GST Acts - applicability of advance ruling appellate orders passed in the case of other taxable persons having......
May 5, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 -“cause of action” - jurisdiction to this High Court - Appropriate High Court - The writ applicant has a PAN card at such place. The......
May 5, 2022 Case Laws Income Tax

Revision u/s 263 - When the Assessing Officer after exhaustive deliberations had accepted the explanation of the assessee and refrained from drawing any adverse......
May 5, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - Non specification of charge - defective notice - as the A.O had clearly failed to discharge his statutory obligation of fairly putting the......
May 5, 2022 Case Laws Income Tax

Addition u/s. 36(1)(viia) - maintainability of the provision for bad and doubtful debts, as well as for overdue interest, as claimed by the assessee, a cooperative bank.....
May 5, 2022 Case Laws Income Tax

TP Adjustment - TP Adjustment on corporate guarantee - As it is a case of holding company and subsidiary company transaction, we do not think any reason to consider the.....
May 5, 2022 Case Laws Income Tax

Characterization of receipt - in respect of business exigencies the compensation specially in respect of damage to properties through fire or any other activities, the......
May 5, 2022 Case Laws Income Tax

Excess stock found during survey - search conducted u/s 133A - the excess stock found during search is nothing but business stock carried on by assessee which is not......
May 5, 2022 Case Laws Customs

Revocation of CHA License - forfeiture of security deposit - levy of penalty - while submitting the reply a faint attempt has been made by the appellant to retract the......
May 5, 2022 Case Laws Insolvency and Bankruptcy

Prayer for immediate restoration of the petitioner’s electricity supply - Section 238 of the IBC - dues of electricity supply to be cleared - This is not a case of......
May 5, 2022 Case Laws Central Excise

Method of Valuation - MRP Value u/s 4A - Industrial Consumer - there is an ambiguity in the treatment of the impugned goods by the department. It is the very same goods.....
May 5, 2022 Case Laws Indian Laws

Dishonor of Cheque - when a cheque has been issued as a security, the consequences flowing therefrom is also known to the drawer of the cheque, and in the circumstances,....
May 5, 2022 Case Laws Indian Laws

Dishonor of cheque - payment of interim compensation - direction to deposit 15% amount - Insofar as the present facts are concerned, the period of 15 days from the date.....
May 4, 2022 Notifications DGFT

Relaxation of import provisions under Notification No. 20/2015-20 dated 24.08.2021 to allow import of the remaining quantity of 5.50 Lakh MT upto 30.9.2022 or until......
May 4, 2022 Case Laws GST

PIL - Allegation of misuse / spending money for conducing annual conferences by Revenue department - Seeking injunction restraining the 3rd respondent from conducting......
May 4, 2022 Case Laws GST

Detention of goods alongwith the vehicle - Selection of the ODC vehicle type while generating e-Way Bill - clerical/technical error or done intentionally - levy of......
May 4, 2022 Case Laws GST

Withholding to release refund/reimbursement of additional GST tax liability to the Petitioners - the payment of tax by utilization of the tax credit is a valid mode of......
May 4, 2022 Case Laws GST

Exemption from GST - Accommodation Service or independent clinical establishment - the accommodation service and other services including Naturopathy rendered during the....
May 4, 2022 Case Laws GST

Classification of supply - sale as a going concern - transfer of the business - The transaction of transfer of business unit of the applicant involved in the instant......
May 4, 2022 Case Laws GST

Levy of IGST - dismantling of existing sleeper fixing and/or installation of new (H-Beam Steel sleepers) - composite supply of works contract - execution of original......
May 4, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Extended Period - Under no circumstances the extended period available in clause (b) of sub-section (1) of Section 149 which we may......
May 4, 2022 Case Laws Income Tax

Disallowance u/s 43B - it is not a case of conversion of outstanding interest into the loan so that the same could be allowed only on the actual payment, more......
May 4, 2022 Case Laws Income Tax

Validity of the assessment proceedings initiated u/s 147 - the assessee has shown the sale consideration under the head capital gain and the amount in dispute directly......
May 4, 2022 Case Laws Income Tax

Block assessment - The notice u/s 158BC was issued by AO on 5th May, 2000, which was served on 08th May, 2000. The time limit for passing assessment for Block Period was....
May 4, 2022 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) r.w.s. 271AAA - There is nothing in the provisions of section 271AAA to say that an assessee is required to disclose the manner in which......
May 4, 2022 Case Laws Income Tax

Transfer of case u/s 127 - It is trite law that an assessee is barred from raising contention that no opportunity was given to the assessee while transferring the......
May 4, 2022 Case Laws Income Tax

Addition on account of Repair and Maintenance of Plant and Machinery on estimate basis - sale of scrap - The assessee brought on record a chart of sale made of scrap in.....
May 4, 2022 Case Laws Income Tax

Denial of benefit of exemption u/s 10(38) - LTCG - the AO has clearly given the modus operandi of money laundering by the stock broker of the agents and the......
May 4, 2022 Case Laws Income Tax

Assessment u/s 153A - Additional income as offered before settlement commission - In the given case, it is also fact on record that in the search, no incriminating......
May 4, 2022 Case Laws Customs

Seeking waiver/refund of charges like container detention charges, demurrage charges, ground rent charges etc - no liability to be fastened on the respondent - HC
May 4, 2022 Case Laws Customs

Levy of Penalty on appellant –CHA u/s 114(i) of the Customs Act - export of prohibited goods or not - appellant is negligent in performing their duty as a CHA - as the......
May 4, 2022 Case Laws Service Tax

Refund claim - time limitation - claim was delayed by a period of 4 days - Since the acknowledgment of the refund application was given on 18.2.2014, i.e. within one......
May 4, 2022 Case Laws Service Tax

Valuation - import of services - amount of withhold tax paid by the Appellant, over and above the consideration paid to the foreign service providers, to be included in.....
May 4, 2022 Case Laws VAT and Sales Tax

Seeking release of attached properties - the entire action on the part of the respondents under the garb of Section 44 of the GVAT Act could be termed as without......
May 4, 2022 Case Laws Indian Laws

Dishonor of Cheque - settlement of disputes between the parties - compounding of offences u/s 138 - Needless to say, the operation or effect of a general Act can be......
May 3, 2022 Notifications Customs

Exemption to specified goods from the whole of levy of Social Welfare Surcharge. - Seeks to amend the notification No. 11/2018 Customs to align the HS Codes with the......
May 3, 2022 Notifications Customs

Seeks to give effect to the first tranche of India UAE CEPA - Notification
May 3, 2022 Circulars DGFT

The Tariff Rate Quotas (TRQ) under India–UAE CEPA and procedure for allocation and imports under given TRQs is notified. - Amendment in Para 2.107 (TRQ under FTA/CECA)......
May 3, 2022 Case Laws GST

Cancellation of Bail granted - Failure to deposit amount as a pre-condition of Bail - Adjustment of amount with input tax credit (ITC) instead of depositing in Cash -......
May 3, 2022 Case Laws GST

Demand of GST alongwith interest and penalty - purported difference between the contents of two returns i.e., GSTR-1 and GSTR-3B - The contentions raised by the......
May 3, 2022 Case Laws GST

Cancellation of registration of petitioner - It cannot be disputed that with cancellation of registration, the dealer is liable to both civil and penal consequences. To.....
May 3, 2022 Case Laws GST

Classification of goods - rate of GST - Dry Powders containing Protein Powder with Vitamins & Minerals - On scrutiny of Chapters 16 to 24 covered by Section IV, it is......
May 3, 2022 Case Laws Income Tax

Offence u/s 276 C (2) - willful evasion of payment of tax or not - malicious prosecution - In the instant case, the Principal Commissioner of Income Tax, who has......

1 ....7 8 9 101112

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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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