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Highlights / Annotations / Catch Notes For June of 2022

Home Highlights June June 2022 Year 2022

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Showing 1 to 50 of 557 Records

12 3 4 5........ 12

June 30, 2022 Case Laws GST

Levy of GST - valuation - reimbursed amount of Stipend received from Industry Partner to be distributed to the trainees at actuals - pure agent service - the stipend......
June 30, 2022 Case Laws GST

Profiteering - four towers/blocks of the project Celebrity Gardens - The Authority finds and determines that the Respondent has profiteered by an amount of Rs.......
June 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Time limit for notice - there is no document made available to prove that the notice under section 148 dated 31.03.2018 was sent for......
June 30, 2022 Case Laws Income Tax

Validity of assessment order passed in the name of non-existent entity - merger - amalgamated company - Mere fact that the assessee has participated in the proceedings......
June 30, 2022 Case Laws Income Tax

Addition made u/s.43CA - difference between the stamp duty value and the reported sale consideration - the difference added by the ld. AO in the assessment falls below......
June 30, 2022 Case Laws Income Tax

Scope of limited scrutiny - AO went on to examine this aspect of low income, he then asked the assessee about the investment made during the year because the ld.......
June 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - reopening beyond four years - the reopening of assessment u/s 147 in the present case, without any reference to failure on the part of.....
June 30, 2022 Case Laws Income Tax

LTCG - FMV detrmination - AO computed assessee’s share being 1/4th of the long term capital gain - scope of section 9B of the Act which was brought on the Statute book......
June 30, 2022 Case Laws Income Tax

Revision u/s 263 - Assessee merely kept referring to the decision that an enquiry was made by the ld. AO and section 263 should not have been invoked. We, however, find.....
June 30, 2022 Case Laws Income Tax

Addition u/s.43CA - Addition deleted as difference in value between the stamp duty authority and the consideration reported by the assessee is less than 10% - whether......
June 30, 2022 Case Laws Income Tax

Disallowance of remuneration paid by the assessee to its Working Partner u/s 40A(3) - Cash payment of expenditure in excess of specified limit - Scope of separate......
June 30, 2022 Case Laws Income Tax

Disallowance of claim of bad debts - the advance made by the assessee in the ordinary course of business which is stock in trade is to be valued at cost or market price,....
June 30, 2022 Case Laws Income Tax

TDS u/s 194I - reimbursement of expenses - mobilization charges - the amount is part of rent of equipment or not - CIT(A) had merely reiterated the ultimate conclusions.....
June 30, 2022 Case Laws Income Tax

TP Adjustment - ALP adjustment on account of receipt of commission for Marketing Services - main contention of the appellant is that the functions undertaken by the......
June 30, 2022 Case Laws Customs

Import of Gold - bonafide baggage or not - the petitioner has violated the provisions of the Customs and Baggage Rules, 2016. The petitioner was duty bound to declare......
June 30, 2022 Case Laws Customs

Exemption form Customs duty for goods imported for use in the manufacture of finished goods in the nature of PCB assemblies - the appellant’s factory is manufacturer of.....
June 30, 2022 Case Laws Service Tax

Computation of Service tax liability - Works Contract - the order of Court below calculating the service tax liability on 100% of the turn-over under works contract......
June 30, 2022 Case Laws Central Excise

Quashing of prosecution under Sections 9 and 9-AA of the Central Excise Act, 1944 - there is no exoneration or finding on merits by the CESTAT on the subject matter of......
June 30, 2022 Case Laws Central Excise

Clandestine Removal - Cigarettes - unaccounted stock - In absence of any linkage of the factory of appellants with the alleged Railway Receipts or third party private......
June 29, 2022 Case Laws GST

Validity of assessment order - if the petitioner has got any objection and not paid tax as ascertained, a show cause notice has to be issued under Section 74(1) of the......
June 29, 2022 Case Laws GST

Supply or not - mixed supply or not - Liaison activities between India office and Dubai office - host of activities undertaken by the Appellant at the behest of their......
June 29, 2022 Case Laws GST

Levy of GST - recovery of nominal amount from the employees for making payment to the third-party service provider, providing food in canteen as mandated in the......
June 29, 2022 Case Laws GST

Classification of supply - printed leaflet - supply of goods or supply of services - naturally bundled composite supply or not - matter of printing content being......
June 29, 2022 Case Laws GST

Profiteering - purchase of Stayfree Sanitary Napkins - allegation is that reduction in the rate of Input Tax Credit has not been passed y commensurate reduction of the......
June 29, 2022 Case Laws GST

Profiteering - construction service supplied by the Respondent - post-GST, the Respondent has been benefited from additional ITC to the tune of 8.18% [11.74% (-) 3.56%].....
June 29, 2022 Case Laws Income Tax

TDS u/s 195 - application for 'Nil TDS Certificate' has been rejected and the petitioner has been directed to deduct tax at source at the applicable rate - The 'make......
June 29, 2022 Case Laws Income Tax

TDS u/s 192 or 194J - payment in respect of doctors engaged as retainers and consultants - distinction between a "contract for service" and a "Contract of service" - the....
June 29, 2022 Case Laws Income Tax

Penalty u/s 271D - accepting loan in cash - reasonable cause - the AO has neither doubted the impugned transaction nor any addition made in this behalf even under......
June 29, 2022 Case Laws Income Tax

Bogus LTCG - genuineness of transaction not proved - exemption u/s 10(38) - assessee failed to prove genuineness of transaction and long-term capital gain on sale of......
June 29, 2022 Case Laws Income Tax

Condonation of delay of 10 years in filing the present appeal. - despite the cause of action having arisen after passing of the impugned order by learned CIT(A) and......
June 29, 2022 Case Laws Income Tax

Penalty u/s 271D - entries through journal entries - Violation of provisions of section 269SS - round tripping of funds to evade taxes - proof of reasonable cause u/s......
June 29, 2022 Case Laws Customs

Levy of personal penalty - The foundation aspect of the case proceeded by the department against the company as well as the petitioner is no more inexistence. The......
June 29, 2022 Case Laws Customs

Personal penalty on the charge of forgery of Textile Committee report - It is found that forgery is a very serious charge which should be proved by clear and cogent......
June 29, 2022 Case Laws Customs

Provisional release of goods - Demand of bank guarantee to the extent of 15% of the value of seized goods - it is important to note that the investigation is ongoing and....
June 29, 2022 Case Laws Customs

Levy of penalty u/s 112(a) of the Customs Act, 1962 - Allegation of evasion of anti-dumping duty - joint liability with rea-importer - mis-declaring the country of......
June 29, 2022 Case Laws Companies Law

Oppression and mismanagement - conduct of due election of the Board of Directors - Lame excuses to conduct the election cannot be accepted for not conducting the......
June 29, 2022 Case Laws Insolvency and Bankruptcy

CIRP proceedings - IRP seeking details, books of accounts etc. - Since the Corporate Debtor/Respondent has got time upto 31/07/2022, the prayer of the IRP to provide the....
June 29, 2022 Case Laws VAT and Sales Tax

Classification of goods - Bread-Rusk - Process of manufacturing - The burden or onus is on the respondent authorities to establish by placing on record cogent,......
June 29, 2022 Case Laws Indian Laws

Dishonor of Cheque - acquittal of accused - prepoderance of probablities - cheque in question is dated 20.04.1999, whereas, the letter asking to repay the amount is of......
June 29, 2022 Case Laws Indian Laws

Dishonor of Cheque - existence of legally enforceable debt or not - acquittal of the accused - presumption of innocence - the presumption under Section 139 of the NI Act....
June 29, 2022 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - rebuttal of presumption - both the Trial Court and the Sessions Judge's Court without analyzing the evidence......
June 28, 2022 Case Laws GST

Levy of IGST - credit card services - interest component of the Equated Monthly Instalments (EMI) of the loan granted by the respondent Bank on credit card - he services....
June 28, 2022 Case Laws GST

Classification of supply - composite supply or not - arrangement for overhaul and repair of engines - It is observed that the Tender is for one Work Order comprising of.....
June 28, 2022 Case Laws Income Tax

Additions on expenses on Road belonging to Zilla Parishad - The roads which were constructed around the factory with the help of the amount of Rs. 50,000 contributed by.....
June 28, 2022 Case Laws Income Tax

Levy of penalty u/s 271C - assessee failed to pay the deducted tax within the stipulated time - crucial facts were totally ignored by the AO as well as by the CIT(A) -......
June 28, 2022 Case Laws Income Tax

Validity of assessment order passed u/s. 143(3) r.w.s. 144C(13) read with section 144B - the assessment order has been passed beyond the time limit prescribed u/s.......
June 28, 2022 Case Laws Income Tax

TP Adjustment - TPO rejected the TP study undertaken by the assessee and proceeded to apply TNMM at the entity level which the assessee company has objected to - CIT(A).....
June 28, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Capital gain computation - where the purchase of land & building and sale of land & building are covered under a single deed of purchase &......
June 28, 2022 Case Laws Income Tax

TDS u/s 194C - Disallowance of Lorry Hire Charges u/s 40(a)(ia) - assessee is in transport business and on need basis, he hires lorries from time-to-time - payments have....
June 28, 2022 Case Laws Income Tax

Penalty u/s 43 of the Black Money (Undisclosed Foreign Income & Assets) and Imposition of Tax Act 2015 (BMA) - Even before the bank account was detected by the revenue......

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N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

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

N: Exemption from specified income U/s 10(46) of IT Act 1961 – ‘National ...

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES

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