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Highlights / Annotations / Catch Notes For June of 2022

Home Highlights June June 2022 Year 2022

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June 6, 2022 Circulars GST - States

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices - the service recipient is located outside India and place of supply of the....
June 6, 2022 Circulars GST - States

Time limitation for filing of Refund of excess payment / balance in electronic cash ledger - Application of unjust enrichment on such refund - Refund of excess TDS / TCS....
June 6, 2022 Case Laws GST

Applicable GST SAC and GST rate - - providing boarding and lodging to the students - There are two distinct supplies in this contract one for accommodation and the other....
June 6, 2022 Case Laws GST

Levy of GST - Valuation - Resident Welfare Association (RWA) collecting monthly maintenance charges - Any amounts collected periodically along with the monthly......
June 6, 2022 Case Laws Income Tax

Reopening of assessment - notice under Section 148A(b) - it is not a case where from bare reading of notice it can be axiomatically held that the authority has clutched.....
June 6, 2022 Case Laws Income Tax

Survey proceedings - documents impounded under Section 131(3) - there is no provision under the Act to retain the documents of title as security for any tax liability......
June 6, 2022 Case Laws Income Tax

Assessment u/s 144A - Power of JCIT to issue directions in certain cases - Directions to be exercised by the Joint Commissioner under Section 144(A) is merely intended......
June 6, 2022 Case Laws Income Tax

Admissibility of additional evidences under Rule 46A - Power of CIT(A) - Penalty u/s 271D - taking cash loan - Default under provisions of section 269SS - proof of bona.....
June 6, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - non-compliance of notice issues - if the quantum proceedings itself are declared to be bad in law and quashed , then any non compliance on the......
June 6, 2022 Case Laws Income Tax

TDS Credit u/s 199 - grievances of the assessee is that the entire TDS amount was not duly given credit by the CPC Centre - cash basis of system of accounting followed......
June 6, 2022 Case Laws Income Tax

Addition u/s 69B - Amount of investments, etc., not fully disclosed in books of account. - the silence of the assessee on the statement recorded proves that he has......
June 6, 2022 Case Laws Income Tax

Addition u/s 69C - Unexplained expenses/premium - assessee did not furnish the source of payment of such expenses/premium - The case of assessee throughout the......
June 6, 2022 Case Laws Income Tax

Disallowance of claim of communication expenses - Non-deduction of TDS - Royalty as per Article 12 of India-US treaty - the AO/CIT(A) relied upon the Explanations 5 & 6.....
June 6, 2022 Case Laws Income Tax

Validity of assessment - no notice u/s 143(2) - the assessment order passed by the Assessing Officer (DCIT) was bad in law for want of issuance of notice u/s 143(2) of......
June 6, 2022 Case Laws Income Tax

Under valuation of closing stock of rice - improper maintenance of stock register by the assessee-firm - the method of valuation was adopted by the Ld. AO in closing......
June 6, 2022 Case Laws Customs

Exemption from CVD - Classification of imported goods - Iron Ore (fines) or Iron Ore (concentrate) - The process of crushing and screening undertaken on the Iron Ore......
June 6, 2022 Case Laws Customs

Seeking provisional release of seized goods - This is a classification dispute and, being a classification dispute, denial of provisional release would be......
June 6, 2022 Case Laws Customs

Power of Commissioner (appeals) - appeal was considered on merit and directions were issued to the lower authority for re-assessing the Bills of Entry with consequential....
June 6, 2022 Case Laws Insolvency and Bankruptcy

Validity of directions issued by the NCLT after permitting the withdrawal of application - Direction to deposit the unpaid TDS amount, deducted from the employees -......
June 6, 2022 Case Laws VAT and Sales Tax

Adverse remarks against the officer of VAT department acting as AO - There was no necessity of stretching the matter too far and passing further orders for imposition of....
June 6, 2022 Case Laws VAT and Sales Tax

Recovery of dues towards tax - Right of secured creditors - creation of first charge - the State cannot claim any first charge over the subject property by virtue of......
June 6, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - vicarious liability - petitioners are Non-executive Independent Directors of the Company - The phrase "non-executive......
June 4, 2022 Notifications Insolvency and Bankruptcy

A selected candidate shall ordinarily be engaged as a Research Associate or Consultant, as the case may be, on contractual basis for a period not less than one year and.....
June 4, 2022 Notifications Companies Law

Amendments in Rule 8, Rule 10, Form DIR-2 and Form Dir-3 - Companies (Appointment and Qualification of Directors) Amendment Rules, 2022 - Notification
June 4, 2022 Circulars Companies Law

Micro Finance/Micro Credit as an object in the Object Clause of Memorandum of Association (MoA) of Section 8 companies registered under the Companies Act,......
June 4, 2022 Circulars Central Excise

Standard Operating Procedure (SOP) for NCLT cases in respect of the Insolvency and Bankruptcy Code (IBC) - Order-Instruction
June 4, 2022 Notifications Income Tax

New Rule 44FA. - Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings under sub-section (1) of......
June 4, 2022 Case Laws GST

Availability of alternative remedy of appeal - requirement of pre-deposit of 100% of penalty or 25% u/s 107 of CGST Act - If the requirement in law is that the......
June 4, 2022 Case Laws GST

Classification of services - rate of GST - services provided to Nagar Nigam (Local Authority) - services of electrical, lighting, earthing, fixation of junction boxes,......
June 4, 2022 Case Laws GST

Exemption from GST - letting out on Leave and License Basis of their residential building to LIC for residential purpose of their staff - Applicant is eligible for the......
June 4, 2022 Case Laws GST

Scope of supply - Exemption from GST - services provided by Executive Council of Insurers (ECOI) and ombudsman officers to the aggrieved persons who have grievances......
June 4, 2022 Case Laws GST

Scope of supply - co-operative group housing society - gratuitous payment from an outgoing member - There are no hesitation in holding that the receipt of gratuitous......
June 4, 2022 Case Laws Income Tax

Revision u/s 263 - bogus purchase - proof of nexus between the purchases and sales - once submission/reply filed by the assessee, pursuant to enquiry by the Assessing......
June 4, 2022 Case Laws Income Tax

Addition being the income shared with the appellant's spouse - section 5A - Portuguese civil code - in the instant case the appellant was not governed by Portuguese......
June 4, 2022 Case Laws Income Tax

Valuation of property - Herald House, Bahadurshah Zafar Marg, New Delhi - FMV determination - We hold that firstly, the circle rate which has been proposed by the......
June 4, 2022 Case Laws Income Tax

Taxing of the fair market value of the properties owned by AJL u/s 28(iv) - whether the provisions of section 56(2)(viia) is applicable specifically dealing with the......
June 4, 2022 Case Laws Customs

Valuation of imported goods - rejection of declared assessable value based on NIDB data - The value of the similar goods were obtained not only from other imports taken.....
June 4, 2022 Case Laws Companies Law

Discrepancies in disclosures while preparing Balance Sheet - Period of limitation for filing Complain by the ROC - Condonation of delay - the learned Trial Court......
June 4, 2022 Case Laws Insolvency and Bankruptcy

Jurisdiction - approval of resolution plan - Power of NCLT / NCLAT over commercial wisdom of the Committee of Creditors (CoC) - This Court has consistently held that the....
June 4, 2022 Case Laws Insolvency and Bankruptcy

Liquidation of corporate debtor - disposal of asseets - The mere fact that the Appellants in this Appeal claims that they are interested to offer a higher amount to one.....
June 4, 2022 Case Laws Companies Law

Seeking restoration of the name of the Company - The RoC is empowered to review this Company even after few years and they can take appropriate measures in accordance......
June 4, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation -acknowledgement of debts in the Balance Sheet - the acknowledgement in Balance Sheet for FY 2016-17, relied upon by the......
June 4, 2022 Case Laws FEMA

Offence under FERA - Non-realization of payment towards exported goods - “reasonable steps” to be taken for securing the sale proceeds of exports or not? - concerned......
June 4, 2022 Case Laws Service Tax

Recalling of order - Matter was heard ex-parte - it is opined that since the Revenue has already acted upon the impugned final order and has already taken steps to......
June 4, 2022 Case Laws Central Excise

Entitlement of Interest on delayed refund - relevant date for calculation of time - In the present case, refund arises only after passing of order-in-appeal by the......
June 4, 2022 Case Laws Central Excise

CENVAT Credit - capital goods or not - lightings, equipments and fixtures falling under Chapter 85 and 94 - denial of Cenvat Credit on the ground that it is not used in.....
June 4, 2022 Case Laws Central Excise

CENVAT Credit - inputs issued for production lying in shop floor but not used for the production and the same was destroyed in fire - remission of duty granted - though.....
June 3, 2022 Case Laws GST

Quantification of GST - calculation of tax on new car purchase by the company is sold after using it for business purpose - The Value for intended supply shall be the......
June 3, 2022 Case Laws Income Tax

Proceedings u/s 179 - Recovery of arrears of tax of the company from the Directors - It is contended that as per the order of ITAT, the very basis of tax liability......
June 3, 2022 Case Laws Income Tax

Levy of penalty u/s 271AAB - Undisclosed Income - since no incriminating material was found during research carried out on group of cases on 03.07.2012, which could have....

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

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

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

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

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

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