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Highlights / Annotations / Catch Notes For June of 2022

Home Highlights June June 2022 Year 2022

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Showing 351 to 400 of 557 Records

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June 11, 2022 Case Laws SEBI

Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global......
June 11, 2022 Case Laws Income Tax

Speculative loss or not - Set off and carry forward of loss arising from derivative transactions in currency segment - In essence, an 'eligible transaction' [as defined.....
June 11, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Scope of new Section 148A - conducting inquiry providing opportunity before issuance of notice - We are not satisfied by the reasoning.....
June 11, 2022 Case Laws Income Tax

Direct Tax Vivad Se Vishwas Scheme - petitioner failed to furnish Form-4 - Petitioner seeking permission to pay the amount due under the Act alongwith additional fee and....
June 11, 2022 Case Laws Income Tax

Claim of Expenditure on hawala business - Assessee also did not submit any proof of incurring any expenditure. Income was also not assessed on net basis @ 0.30 %. No......
June 11, 2022 Case Laws Income Tax

Income accrued in India - royalty receipt - As noted that the definition of royalty under the ITA, prior to amendment in 2012, as well as the DTAAs under consideration......
June 11, 2022 Case Laws Income Tax

Levy of penalty on additions of admitted amount during assessment proceedings - CIT(A) deleted the penalty - Company has already liquidated - when the respondent company....
June 11, 2022 Case Laws Income Tax

Bogus accommodation entry receipts - Bogus penny stock transaction - after again having made the disclosure, the assessee tried to cover the amount by claim of......
June 11, 2022 Case Laws Companies Law

Prosecution for offence under Section 68A - allegation of acquiring shares in fictitious name - Purchase of share jointly in the name of God and in the name of a person.....
June 11, 2022 Case Laws Insolvency and Bankruptcy

CIRP - resolution plan - claim of priority over other creditors - PF and allied dues, including interest of the employees - the contention of the Learned Counsel for the....
June 11, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Application by the RP to protect the assets of Corporate Debtor - When according to the applicant himself there was no asset of the corporate debtor, and the......
June 11, 2022 Case Laws Indian Laws

Dishonor of Cheque - rebuttal of presumption - No doubt, in the income tax declaration, P.W. 1 has not declared for having paid the money. But in the cross-examination,.....
June 10, 2022 Notifications Customs

Sunset clause prescribed for Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having....
June 10, 2022 Circulars FEMA

Discontinuation of Return under Foreign Exchange Management Act, 1999 - Details of guarantee availed and invoked from non-resident entities - Circular
June 10, 2022 Case Laws Income Tax

Addition of unproved trade liability - the AO himself was not aware of the details about the suppliers of the services. Without those details, we are unable to......
June 10, 2022 Case Laws Income Tax

Correct head of income - interest on FD and gain of sale of mutual funds invested out of unutilized borrowed fund - interest/gains earned by the assessee company during.....
June 10, 2022 Case Laws Income Tax

Disallowance of service charges/commission payment - The assessee had admittedly appointed these agents to whom the payments were made to properly execute the sales......
June 10, 2022 Case Laws Income Tax

Addition @ 0.55% of closing balances of creditors and debtors as bogus - If the AO is not satisfied about the books of the assessee,he can reject the same and make an......
June 10, 2022 Case Laws GST

Blocking of input tax credit / electronic credit ledger account - We should not be mistaken for saying as if errant dealer should be left scot free, if there is any......
June 10, 2022 Case Laws GST

When an opportunity is given to show cause it should be an effective opportunity and not an empty formality. The interest of the revenue has been sufficiently......
June 10, 2022 Case Laws GST

Liability of GST - person liable to pay GST for transportation of goods - As per GST scheme of law, consignment note issuance, by whatever name called, is mandatory for.....
June 10, 2022 Case Laws Income Tax

Interest subsidy - deemed as income u/s. 41(1) - mercantile system of accounting - the C.I.T. (A) rightly held that the provision of Sec.41(1) would be applicable when......
June 10, 2022 Case Laws Income Tax

Validity of reopening of assessment - notice under Section 148A (b) - The consistent view is that at the stage where the proceedings have not even been concluded by the.....
June 10, 2022 Case Laws Income Tax

Unexplained investment u/s 69 - family transaction - assessee has submitted that the assessee’s husband was a power of attorney holder of the property and could not......
June 10, 2022 Case Laws Income Tax

Exemption claimed u/s.10(23B) - Mandatory approval from Khadi and Village Industries Commission - approval was granted for more than three assessment years and therefore....
June 10, 2022 Case Laws Income Tax

Addition u/s 69A OR 50C - difference between the sale consideration disclosed by the assessee and the value adopted by the Stamp Valuation Authority - the authorities......
June 10, 2022 Case Laws Income Tax

Assessment u/s 153A OR reopening of assessment u/s 147 - There is force in contention of counsel of assessee that as scrutiny assessment u/s. 153A in regard to assessee.....
June 10, 2022 Case Laws Income Tax

Income accrued in India - Article for taxability of FTS under the India Thailand Treaty - Existence of PE in India - The assessee company has no Permanent Establishment.....
June 10, 2022 Case Laws Customs

Valuation of imported goods - enhancement of assessable value - rejection of declared value - failure to issue notice of intent - There is nothing on record to......
June 10, 2022 Case Laws Customs

Condonation of delay in filing appeal - rejection of appeal on the ground of time bar - Heavy burden lies on such appellant to explain the delay sufficiently, for each......
June 10, 2022 Case Laws Customs

Classification of imported goods - PVC Kane Ace B-564 - The Adjudicating Authority and the Commissioner (Appeals) have not considered this statutory provision of central....
June 10, 2022 Case Laws Customs

100% EOU - Clandestine removal - case of the department is on the ground that deemed export clearance were not genuine and were shown only on paper - The entire case of.....
June 10, 2022 Case Laws Central Excise

Maintainability of appeal - requirement of mandatory pre-deposit - appellate has deposited entire amount of duty (100% of duty) instead of 7.5% / 10% - Only demand of......
June 9, 2022 Notifications GST

Waiver of interest for specified electronic commerce operators for specified tax periods - Notification
June 9, 2022 Notifications Customs

Extending the time period for furnishing the final Mega power project certificate from 120 months to 156 months and extending the period of validity of security in the......
June 9, 2022 Circulars DGFT

Relaxation in provision of submission of 'Bill of Export' as an evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorisation - Circular
June 9, 2022 Circulars SEZ

Payment of Customs duty on export of goods. - Supplying goods, or providing services, from Domestic Tariff Area to a SEZ Unit - Order-Instruction
June 9, 2022 Notifications Customs

Levy of ADD extended on import of Toluene Di-isocyanate (TDI) originating in or exported from China PR, Japan and Korea RP,by amending notification No. 3/2018-Customs......
June 9, 2022 Case Laws GST

Levy of GST - lease of land for mining - ‘licensing services for the right to use minerals including its exploration and evaluation - Both these amounts are paid in......
June 9, 2022 Case Laws GST

Levy of GST - forest permit fee - The facts of the present case clearly reveal that the forest department is collecting transit fee to allow the transit of vehicles......
June 9, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - notice under Section 148A(b) - The correctness of order under Section 148A(d) is being challenged on the factual premise contending......
June 9, 2022 Case Laws Income Tax

Penalty u/s 271B - Tax Audit - delay in getting the books of accounts audited and furnishing the same - period of limitation for passing penalty orders - the levy of......
June 9, 2022 Case Laws Income Tax

Estimated income from sale of plots- In this case, except agreement to sale for one plot, the AO does not have any other credible evidence to support his estimation of......
June 9, 2022 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) towards interest expenditure - allegation that assessee company diverted its “interest bearing funds” for giving “interest free......
June 9, 2022 Case Laws Income Tax

Addition of sales promotion expenses - Payment to Doctors / medical practitioners - Assessee has not submitted any technical record or any agreement entered with those......
June 9, 2022 Case Laws Income Tax

Failure to comply with directions given to the AO by the appellate authority - Assessing Officer, in a most negligent and mechanical manner, rejected the application of.....
June 9, 2022 Case Laws Customs

Validity of second SCN - invocation of Extended period of Limitation - it is found that the amount of interest under Section 28 AA demanded in the earlier show cause......
June 9, 2022 Case Laws Companies Law

Defect in preparation of profit and loss account of the company - amount of bad debt written off - offence either under Section 447 or 448 of the Companies Act - The......
June 9, 2022 Case Laws Insolvency and Bankruptcy

Validity of Ex-parte order of NCLAT - appellant having been deprived of a reasonable opportunity of hearing - Service of notice - Fresh notice was issued on which, the......
June 9, 2022 Case Laws Service Tax

Levy of Service Tax on amount of penalty (liquidated damages) collected from their contractor - to refrain from an act or to tolerate an act or a situation or to do an......

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

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

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H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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