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Highlights / Annotations / Catch Notes For June of 2022

Home Highlights June June 2022 Year 2022

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Showing 151 to 200 of 557 Records

1 2 345 6 7 8........ 12

June 22, 2022 Case Laws Income Tax

Revision u/s 263 - AO has completed the assessment without making enquires or verification which should have been made in respect of deposit of cash in the savings bank.....
June 22, 2022 Case Laws Income Tax

Deduction u/s 80IA(4) - container terminal developed by assessee - The assessee was vested with the authority of developing and providing infrastructural facilities for.....
June 22, 2022 Case Laws Income Tax

Correct head of income - income arising from sale of shares - CBDT Circular, as relied upon by Ld. CIT(A), clearly provide that in respect of listed shares and......
June 22, 2022 Case Laws Income Tax

Disallowance of expenditure pertaining to salary & wages, job work and other expenses - Addition made on incomplete bills and vouchers - the assessing authority has......
June 22, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - having invoking the powers u/s.263 of the Act, no addition on the said issues has been made. The additions have been made on other issues;......
June 22, 2022 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - failure to record satisfaction - as there is a clear lapse on the part of the lower authorities in validly assuming jurisdiction for......
June 22, 2022 Case Laws Customs

Refund of amount deposited during Investigation - Payment was voluntary or under Coercion / Threat - The payment of Rs.2.5 Crores is supported by the letter of the......
June 22, 2022 Case Laws Customs

Provisional release of seized imported goods - determination of redemption fine - Over the years, the quantification of fine has been placed within the practical......
June 22, 2022 Case Laws Customs

Valuation of goods - old and used self-propelled platform supply vessel Sagar Fortune - The justification offered for invoking rule 12 of Customs Valuation......
June 22, 2022 Case Laws Companies Law

Prosecution proceedings for Non-disclosure of contribution in the Profit and loss Account - political contribution/donation to the tune of Rs. 10.00 lakhs each in two......
June 22, 2022 Case Laws Insolvency and Bankruptcy

Homebuyers/allottees - Non-execution of sale deeds of allottees - pendency of non-registration of sale deed in favour of such allottees - Although the CD had handed over....
June 22, 2022 Case Laws Service Tax

Validity of SVLDRS-3 issued to petitioner - non consideration of the CENVAT credit claimed - Once the CENVAT credit is disallowed, in absence of proof of it, it would be....
June 22, 2022 Case Laws Service Tax

Refund of Service Tax paid - export of services or not - Business Support Service - The appellant may have rendered the service as an agent of his overseas principals......
June 22, 2022 Case Laws Service Tax

Refund of service tax paid, which was not required to be paid - services provided in relation to sports stadium - commercial or industrial construction service -......
June 22, 2022 Case Laws Service Tax

Penalty - Suppression of facts or not - Extend period of limitation - Service tax paid on Reverse Charge Mechanism and credit was availed even after issuance of SCN -......
June 22, 2022 Case Laws Central Excise

CENVAT Credit - availment of credit fraudulently without receipt of inputs - Merely on the basis of the transporter records and RTO check-post reports, it cannot be......
June 22, 2022 Case Laws Indian Laws

Dishonor of Cheque - Even if the difference in writing is established, the accused will still have to rebut the presumption under the Act, that the cheque is a valid......
June 22, 2022 Case Laws Indian Laws

Scope of the Drawer or Maker or acceptor under Negotiable instrument act - recovery from the surety - there is a contract that has the effect of varying the prescription....
June 21, 2022 Case Laws Income Tax

Offence punishable u/s 276CC, 276C(1) and 277 of Income Tax Act - proof of concealment of income by the petitioner - The complaint allegations, if taken as it is,......
June 21, 2022 Case Laws Income Tax

Special audit - validity of Order under section 142(2A) - the order passed under Section 142(2A) of the Act was passed without giving an opportunity of hearing to the......
June 21, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance of excessive depreciation - cost of acquisition of wind mill - whether or not assessee is entitled to the benefit under proviso to......
June 21, 2022 Case Laws Income Tax

Offence u/s 276CC - sanction u/s 279(1) for launching prosecution u/s 276CC - offence alleged is compoundable or not? - Evasion of tax - concealment of taxable income -.....
June 21, 2022 Case Laws Income Tax

Validity of orders under sec 201(1)/201(1A) - period of limitation - the limitation period for the financial year 2009- 10 relevant to assessment year 2010-11 expires on....
June 21, 2022 Case Laws Income Tax

Unexplained Cash Credit u/s 68 - share application money pending allotment treated as undisclosed money - The manner in which ld. CIT (A) passed the appellate order......
June 21, 2022 Case Laws Income Tax

Revenue recognition - accrual of income - Estimation of income - Even if books have been rejected the estimation of income has to be done on a reasonable basis as per......
June 21, 2022 Case Laws Income Tax

Disallowance of loss on reasons of non-set up of business - company has not at all completed set up of the business so as to commercially starts its operation. In such......
June 21, 2022 Case Laws Customs

Claim of interest on delayed refund - The Parliament has enacted this law to ensure that the refunds should carry interest. It would imply that any money belonging to......
June 21, 2022 Case Laws Companies Law

Cessation of directorship of the 3rd respondent - seeking approval of e-Form DIR-12 filed by the petitioner - The petitioner company, through its Board of Directors and.....
June 21, 2022 Case Laws Insolvency and Bankruptcy

Approval of resolution plan - allegation of non consideration of undervalued transaction - reversal of effects of such avoidance transactions - The application under......
June 21, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Prosecution proceedings - Failure to provide all the requisite information to the RP - violation of provisions contained in Sections 70, 73 (b) and 19(1) r/w......
June 21, 2022 Case Laws Service Tax

SVLDRS - Rejection of petitioner’s declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Since respondent No.4 had issued Form-2 indicating certain.....
June 21, 2022 Case Laws Service Tax

Rejection of application under the SVLDR Scheme - delay in filing present application - steps and procedures set forth in the SVDLR Scheme which are required to be......
June 21, 2022 Case Laws Central Excise

CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant......
June 21, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - existence of company after merger - When under a judicial order, merger of the Companies has taken place, the earlier......
June 20, 2022 Notifications Income Tax

Safe Harbour Rule - Income-tax (18th Amendment) Rules, 2022 - Amends Rule 10TD - Notification
June 20, 2022 Notifications Companies Law

National Financial Reporting Authority Amendment Rules, 2022 - Punishment in case of non-compliance - Notification
June 20, 2022 Notifications Income Tax

No TDS on on payment in the nature of lease rent or supplemental lease rent to the IFSC for lease of an aircraft - Central Government specifies that no deduction of tax.....
June 20, 2022 Notifications Income Tax

Income-tax (Seventeenth Amendment), Rules, 2022 - Additional conditions required to be fulfilled by a specified fund for availing exemption u/s 10(4D) - Notification
June 20, 2022 Notifications Income Tax

Central Government notifies transfer of capital asset from NTPC Limited u/s 47(viiaf) - Notification
June 20, 2022 Notifications Insolvency and Bankruptcy

Insolvency and Bankruptcy Board of India (Grievance and Complaint Handling Procedure) (Amendment) Regulations, 2022. - Notification
June 20, 2022 Notifications Insolvency and Bankruptcy

Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Second Amendment) Regulations, 2022 - Notification
June 20, 2022 Notifications Income Tax

Cost Inflation Index for the Financial Year 2022-23 notified as 331
June 20, 2022 Case Laws GST

Freezing of Bank Accounts of the petitioner - recovery of the amount of tax interest and penalty - In the given circumstance, in the opinion of this Court, staying the......
June 20, 2022 Case Laws GST

Detention of goods alongwith the vehicle - quantum of security for provisional release of goods - Clauses (a) and (b) deal with the quantification of the penalty, clause....
June 20, 2022 Case Laws Income Tax

TP Adjustment - assessment barred by Limitation - Timelines u/s 92CA, 144C and 153 - the provisions of Sections 144C and 153 are not mutually exclusive, but are rather......
June 20, 2022 Case Laws Income Tax

Addition u/s 68 - addition in share capital and share premium, identity and creditworthiness of the share holders, valuation report - Since no cash was involved in......
June 20, 2022 Case Laws Income Tax

TP Adjustment made on account of interest chargeable on outstanding receivables - applying LIBOR rates - adoption of SBI prime lending rate @14.45% is definitely......
June 20, 2022 Case Laws Income Tax

Addition on account of notional increase in employee’s cost - surplus in planned assets - As the employee cost was reduced in the Profit & Loss Account, the said amount.....
June 20, 2022 Case Laws Income Tax

Prior period expenditure - Addition of legal and professional charges - if the Tax Consultant following its general practice raises the invoice upon conclusion of the......
June 20, 2022 Case Laws Income Tax

Computation of refund and interest thereon under section 244A - The present case is not a case where interest on interest due was claimed by the assessee. The issue......

1 2 345 6 7 8........ 12

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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H: Goods matched documents like e-way bill and invoices; detention order ...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

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