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Highlights / Annotations / Catch Notes For June of 2022

Home Highlights June June 2022 Year 2022

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Showing 201 to 250 of 557 Records

1 2 3 456 7 8 9........ 12

June 20, 2022 Case Laws Income Tax

Taxable income to tax u/s 44BB v/s Section 44DA read with section 9(l)(vii) - The profit from this income was estimated at 25% and offered to tax at 40% plus applicable.....
June 20, 2022 Case Laws Income Tax

Assessment u/s 153C - undisclosed income of the present assessee - As per the provisions of section 153C of the Act, incriminating material which was seized had to......
June 20, 2022 Case Laws Income Tax

Stay on collection/recovery of the tax and interest demands - There is no material change in facts and circumstances of the case as before Their Lordships as before us......
June 20, 2022 Case Laws Customs

Confiscation - levy of redemption fine and penalty - mis-classification of imported goods - The suo motu offer for making necessary rectification in the Bill of Entry......
June 20, 2022 Case Laws Insolvency and Bankruptcy

CIRP - seeking extinguishment of Property Tax/ Municipal Tax dues and Land Revenue Tax dues - The liquidator had followed the complete algorithm as enshrined in the Code....
June 20, 2022 Case Laws Service Tax

Refund of service tax - Appellant has one unit in SEZ and on in DTA - There is no dispute that the appellant’s service provider is located in Kolkata which is a DTA unit....
June 20, 2022 Case Laws Service Tax

CENVAT Credit - duty paying document - invoices / challan - The appellant’s eligibility of credit is not on the basis of Rule 9(1)(bb) which is on the basis of Rule......
June 18, 2022 Case Laws GST

Validity of adjudication order - opportunity of personal hearing not provided - violation of principle of natural justice - The impugned order dated 9th May, 2021 is set....
June 18, 2022 Case Laws Income Tax

Prosecution proceedings u/s 279(1) - TDS not deposited in the government treasury within the prescribed statutory time - once there was a non-deposit, the necessary......
June 18, 2022 Case Laws Income Tax

Special audit u/s 142(2A) - AO Jurisdiction to give directions for a special audit - necessary approval of the Principal Commissioner of the Income Tax or not? - As per.....
June 18, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - eligibility of reasons to believe - change of opinion - nowhere AO has been able to make out a case that there was any omission or......
June 18, 2022 Case Laws Income Tax

Assessment u/s 153A - Validity of search proceedings - validity of the order of transfer passed u/s 127 - The ground taken by the petitioner of pendency of the......
June 18, 2022 Case Laws Income Tax

Expenditure u/s 10(1) - proof of agricultural operation being carried out in raising clonal plants, Sugarcane and coconuts - CIT(A) and ITAT allowed the relief - The......
June 18, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Writ jurisdiction of this Court under Article 226 of the Constitution of India or supervisory jurisdiction of this Court under Article.....
June 18, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Scope of new section 148A - it is not a case where from bare reading of notice it can be axiomatically held that the authority has......
June 18, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Lack of full disclosures - Time given vide SCN dated 13.09.2021 is too short - To be noted, vide paragraph 3 of the SCN, writ......
June 18, 2022 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Substantial interest in lending company - common shareholder - The definition of shareholder is not enlarged by any fiction. - under no......
June 18, 2022 Case Laws Income Tax

Admission of income pursuant to survey operation u/s 133A - If the assessee did not adhere to the surrender made during the survey, it was for the AO to bring on record.....
June 18, 2022 Case Laws Income Tax

Disallowance of exemption u/s.10AA - assessee did not have adequate and sufficient fixed assets, manpower and power/ fuel to carry out any manufacturing or processing......
June 18, 2022 Case Laws Income Tax

Capital gain computation or Income from other sources - compensation received by the assessee on extinguishment of his right in property - transfer of asset u/s 2(47) -.....
June 18, 2022 Case Laws Income Tax

Revision u/s 263 - Depreciation on lease payment - The assessee as a lessee would be entitled for deduction of gross lease rental payments. The assessee’s methodology is....
June 18, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - No new information was received by the Assessing Officer at the time of initiation of reassessment proceedings, and it was merely a......
June 18, 2022 Case Laws Income Tax

Deduction of claim u/s. 80P(2)(a)(i) - claim denied on interest - The Assessee being a Primary Agriculture Credit Society is a Co-operative Society. The primary object......
June 18, 2022 Case Laws Customs

Concession of demurrage, detention and rental charges - since confiscation and redemption was possible only after 11.02.2022 Order-in-Original order, thereafter if at......
June 18, 2022 Case Laws Customs

Seeking return of Gold seized and confiscated 40 years ago - request to release the gold on payment of redemption fine in lieu of confiscation - the petitioner is......
June 18, 2022 Case Laws Customs

Revocation of Customs Broker License - the enquiry officer has more reasonably concluded in the matter, and the appellant CB can at the most be held guilty for......
June 18, 2022 Case Laws Insolvency and Bankruptcy

Dishonor of Cheque - Validity of proceeding u/s 138 of NI act when CIRP proceedings has started and moratorium has been declared - applicability of moratorium to......
June 18, 2022 Case Laws Central Excise

Levy of penalty u/r 26 - Personal penalty for abatement in evasion of duty - a plain reading of Rule 26 indicates that imposition of the penalty therein is not tied to a....
June 18, 2022 Case Laws VAT and Sales Tax

Levy of penalty - when the petitioner is not entitled to claim concessional rate of tax under section 3% of the TNGST Act, they are liable to pay penalty under section......
June 17, 2022 Circulars GST

Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details......
June 17, 2022 Case Laws GST

Scope of Advance Ruling application - Since the petitioner has not paid GST @ 18% and appears to be contesting the aforesaid notice, therefore, the issue is treated to......
June 17, 2022 Case Laws GST

Maintainability of petition - availability of alternative remedy of appeal - Jurisdiction of DRI - if an order or action of an officer is without jurisdiction or there......
June 17, 2022 Case Laws GST

Maintainability of appeal - time limitation - Cancellation of GST registration of petitioner - There is no material available on record to establish as to when the order....
June 17, 2022 Case Laws GST

Search and seizure - validity of proceeding initiated under Section 67 of the Act - if the said Panchanama is perused, it is evident that on the date of search itself,......
June 17, 2022 Case Laws GST

Cancellation/suspension of registration of petitioner - delay of 865 days in filing appeal - The limitation under Section 107 of the Act of 2017 is three months which is....
June 17, 2022 Case Laws GST

Revocation of cancellation of registration of GST - No reason has been specified in the impugned order. Reasons are soul of every order. However, brief it may be, the......
June 17, 2022 Case Laws GST

Levy of GST - sending goods/ raw material/ capital goods from one unit to other - Existing and new unit (situated within the same state) would have same GSTIN - Being......
June 17, 2022 Case Laws GST

Classification of supply - Supply of goods or services - composite supply - activities undertaken for implementing various construction/ repair/ renovation/ addition/......
June 17, 2022 Case Laws GST

Classification of services - rate of GST - Intermediary services - Overseas Commission Agent located outside India - In the present case, the import of services shall be....
June 17, 2022 Case Laws Income Tax

Reopening of assessment - Denial of natural justice - non considering assessee stand - The correctness of order under Section 148A(d) is being challenged on the factual.....
June 17, 2022 Case Laws Income Tax

Maintainability of the order/s u/s. 201 & 201(1A) for failure to deduct tax at source and interest thereon (for the delayed deposit with the Central Government) - The......
June 17, 2022 Case Laws Income Tax

Allowability of Professional promotion charges - Expenses incurred by Hospitals towards patients referred to hospital by doctors/villagers/RMP’s etc. - the disallowance.....
June 17, 2022 Case Laws Income Tax

TDS u/s 195 - Disallowance of Primary Rate Interface (PRI) Line charges paid to Telecom Companies on account of non-withholding of taxes - Following the decision of High....
June 17, 2022 Case Laws Income Tax

Revision u/s 263 - case was selected for limited scrutiny - Whether the AO has considered the issue is question - the statement of Reconciliation of 26AS filed by the......
June 17, 2022 Case Laws Income Tax

Depreciation - plant and machinery could not be used during the year due to shifting / relocation of plant - Though, the unit could not generate revenue during the year.....
June 17, 2022 Case Laws Income Tax

Validity of Best judgement assessment u/s 144 - the responsibility of the assessee does not end by merely appointing a Counsel. The assessee necessarily needs to ensure.....
June 17, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - assessee had paid a sum towards electricity charges in cash which are dis-allowable u/s 40A(3) - during the course of assessment proceedings,......
June 17, 2022 Case Laws Income Tax

Assessment of trust - Application of Maximum Marginal rate @ 30% - To be treated as AOP u/s 164 or not - As such subsection (2) of section 164 of the Act provides to......
June 17, 2022 Case Laws Customs

Levy of penalty on the Director of Company - The adjudication order also is fallacious because the entire order proceeds on the basis that show cause notice has been......
June 17, 2022 Case Laws Customs

Jurisdiction - power of DRI to issue SCN - Proper Officer - Officers from Group-B who are already from the Customs Department can be appointed as “Officers of Customs”......

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H: Transport agency's bundled services disqualify it from GST exemption f...

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