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Highlights / Annotations / Catch Notes For May of 2022

Home Highlights May May 2022 Year 2022

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Showing 551 to 591 of 591 Records

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May 3, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - disallowance of interest - diversion of interest bearing funds - there was sufficient material on the record for......
May 3, 2022 Case Laws Income Tax

Maintainability of appeal in High Court - low tax effect - Addition u/s 69A - It is not in dispute that the appeals filed by the appellant-revenue in this bunch of......
May 3, 2022 Case Laws Income Tax

Transfer of case u/s 127 - The transfer order passed under Section 127 of the Act is more in the nature of an administrative order rather than a quasi-judicial order and....
May 3, 2022 Case Laws Income Tax

Addition to the total income on account of deferred grant - It is settled principle of law that an amount cannot be taxed in the hands of the assessee if it does not......
May 3, 2022 Case Laws Income Tax

MAT - Disallowance to computation of book profit u/s 115JB - Disallowance of leave encashment as unascertained liability - as the provision for leave encashment has been....
May 3, 2022 Case Laws Income Tax

Exemption u/s 11 - allegation of accommodation entry in the garb of corpus donation - There is no legal admissible evidence on record against the assessee that assessee.....
May 3, 2022 Case Laws Income Tax

TDS u/s 194C or 194J - nature of Services rendered - professional services or not - As it is apparent and clear from the terms of the agreement that technical persons......
May 3, 2022 Case Laws Income Tax

TDS u/s 195 - Disallowance of commission u/s 40(a)(ia) - the commission has been paid to various nonresident entities in respect of sales affected by the assessee......
May 3, 2022 Case Laws Income Tax

Revision u/s 263 - the Ld. CIT(E) has taken into consideration the incorrect and irrelevant facts to allege that there is no enquiry by the AO and thus the impugned......
May 3, 2022 Case Laws Income Tax

Deduction u/s 80IC - assessee controlled and provided all the facilities to its clients from Dehradun and the activities undertaken by the assessee falls in Item No. 13.....
May 3, 2022 Case Laws Customs

Smuggling - detention of detenues - non-supply of certain RUDs (relied upon documents) and the supply of illegible RUDs - the failure and non-supply of legible copies of....
May 3, 2022 Case Laws Customs

Provisional release of seized goods - Multi-Function Devices - prohibited goods or not - There shall be a direction to the respondents to consider the plea of the......
May 3, 2022 Case Laws Insolvency and Bankruptcy

Recovery of property tax dues from the Liquidator - The Surat Municipal Corporation cannot claim any first charge or precedence over the subject property by virtue of......
May 3, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Validity of claims of the respondents 2 to 7 admitted by the 1st respondent - the applicant herein is a shareholder of the Company and as rightly pointed out by......
May 3, 2022 Case Laws VAT and Sales Tax

Levy of tax and interest on sales made by the petitioner - sale in the course of import - resale of goods in Daman - first point of sale - Since the goods in question......
May 2, 2022 Notifications Income Tax

Updated return of income to be summitted in Form ITR-U - New Rule 12AC inserted - Income-tax (Eleventh Amendment) Rules, 2022 - Notification
May 2, 2022 Notifications DGFT

Import policy - Changed from Free to Restricted - WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL....
May 2, 2022 Notifications Customs

Rate of exchange of one unit of foreign currency equivalent to Indian rupees - South African Rand - Seeks to amend Notification No. 34/2022-CUSTOMS (N.T.), dated 21st......
May 2, 2022 Notifications Customs

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification
May 2, 2022 Circulars SEBI

Modification in the Operational Guidelines for Foreign Portfolio Investors, Designated Depository Participants and Eligible Foreign Investors - SEBI to generate FPI......
May 2, 2022 Circulars DGFT

Electronic filing and Issuance of Preferential Certificate of Origin (CoO) for India’s Exports under India-UAE Comprehensive Economic Partnership Agreement (India-UAE......
May 2, 2022 Circulars DGFT

Amendment of Appendix 2B [List of Agencies Authorised to issue Certificate of Origin (Preferential)] of Foreign Trade Policy, 2015-2020. - Public Notice
May 2, 2022 Case Laws GST

Seeking grant of Bail - tax evasion - sham companies - offence u/s 132 - It is not disputed by the department that if the tax evasion of the applicant is less than Rs.5.....
May 2, 2022 Case Laws GST

Notice for attachment and for sale of the immovable property under Section 79 of the GST Act, 2017 in Form GST DRC -16 - Attachment of various properties - Since the......
May 2, 2022 Case Laws GST

Scope of SCN - Eligibility of ITC claimed based on the movement of goods - Missing Vehicle details - discrepancies between purchase register and inward E-way bills -......
May 2, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Unexplained cash deposits - we are unable to accept the submission made on behalf of the petitioner that presumptive income is purely a....
May 2, 2022 Case Laws Income Tax

Claim of bad debt/ trading loss of the amount advanced by assessee in the course of its money leading activity - it is necessary to make an objective decision on the......
May 2, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - On considering the fact that the proceedings under Section 148 of the IT Act, 1961, which had started with the issuance of the notice......
May 2, 2022 Case Laws Income Tax

Legal and professional charges - Backward or forward integration of the activities of a manufacturing business cannot be considered to be establishment of a new......
May 2, 2022 Case Laws Income Tax

Disallowance of interest on loan taken for acquiring few let-out flats - Income from house property - nexus of use of the loan amount for acquiring the house property -.....
May 2, 2022 Case Laws Income Tax

TP Adjustment - Disallowance of support service charges to ultimate holding company in absence of evidence of service availed - once the transaction is undisputedly......
May 2, 2022 Case Laws Income Tax

Disallowance on account of outstanding TDS payable - as such TDS deducted by the assessee is deemed to have been received by the recipient of the income and as such it......
May 2, 2022 Case Laws Customs

Confiscation of goods - the appellant had not filed the IGM correctly inasmuch as there is mis-declaration of goods furnished therein. Further, no amendment of IGM had......
May 2, 2022 Case Laws Customs

Refund of Anti Dumping duty deposited by the appellant - import of PVC Resin (Emulsion) Grade - appellant has claimed that due to oversight they deposited Anti Dumping......
May 2, 2022 Case Laws Customs

100% EOU - eligibility for exemption from duty - The condition that the goods to be re-exported have to be the manufactured goods has been fulfilled or not? - The......
May 2, 2022 Case Laws Insolvency and Bankruptcy

Liquidation process costs - expenses for preventing any damage due to possible collision between the vessels - The liquidator took action after receiving consent from......
May 2, 2022 Case Laws Service Tax

Transfer of CENVAT Credit lying unutilized - amalgamation of entities - it cannot be said that the appellants had not duly reflected the credit particulars in their......
May 2, 2022 Case Laws Central Excise

Maintainability of appeal before the Tribunal - non-fulfillment of the condition of pre-deposit of 7.5% of the duty subject to the amount specified in the first proviso.....
May 2, 2022 Case Laws Central Excise

Rejection of refund claim - eligible exemption - In the facts of the present case, there are no clear averments made by the appellant that conditions prescribed under......
May 2, 2022 Case Laws Central Excise

Clandestine removal - Invoices pink coloured [Duplicate for transporter] are found in factory, hence, it can also be inferred logically that goods were not transported......
May 2, 2022 Case Laws Indian Laws

Right to of Chartered Accountant (CA) to appear as counsel to appear before the Tribunal to defend the case on behalf of the JDA - Both appellant/applicant and the......

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N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

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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

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