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Highlights / Annotations / Catch Notes For June

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1 ....38 39 40 414243 44 45 46........ 127

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....
June 3, 2022 Case Laws Income Tax

Effect of ruling of Hon’ble AAR - Income taxable in India - Taxability of Software License - Once it is clear that the Revenue authorities only followed the ruling of......
June 3, 2022 Case Laws Income Tax

Deduction u/s 91 r.w.r 128 - income from foreign country - for the purpose of computing the net profit ratio of total income of the assessee in India which is used as......
June 3, 2022 Case Laws Income Tax

Penalty u/s 270A - immunity u/s 270AA - misreporting of income - there is not even a whisper as to which limb of Section 270A of the Act is attracted and how the......
June 3, 2022 Case Laws Income Tax

Late filing fee u/s 234E - Fee for default in furnishing statements - This Court had already declared that section 234E has no application prior to 01.06.2015 since......
June 3, 2022 Case Laws Income Tax

Allowability of fine and penalty as per section 37 - the ‘FINE’ paid by the Assessee is allowed as expenditure u/s 37(1) the amount paid as ‘penalty’is an inadmissible......
June 3, 2022 Case Laws Income Tax

TDS u/s 194H - allegation of payment of as commission to agents / doctors - the doctors were not bound to prescribe the medicines as suggested by the assessee. As such......
June 3, 2022 Case Laws Customs

Seeking provisional release of seized imported goods - misdeclaration of origin of goods - the said goods appear to be of Iran origin and not Zambia - The present case......
June 3, 2022 Case Laws Insolvency and Bankruptcy

Refusal to entertain the belated claims of Homebuyers as Financial Creditors of the Corporate Debtor - The argument of the Respondents that since CoC has approved the......
June 3, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt and dispute or not - Payment withheld by the respondent corporate debtor on the ground of alert circular issued by the GST......
June 3, 2022 Case Laws Service Tax

Relevant Date - Rejection of Refund claim - The ‘relevant date’ which determines operation of bar of limitation of time, for the person who has borne the burden of tax,.....
June 3, 2022 Case Laws Indian Laws

Willful defaulters - declaration by a Bank based on a Master circular of RBI - In the absence of serving the order of COE on the petitioners, there could never have been....
June 3, 2022 Case Laws Indian Laws

State Legislature's encroachment on Judicial powers - Annulling arbitration award through the amendment act - the State Act, which has the effect of annulling the awards....
June 2, 2022 Notifications DGFT

Alignment of Appendix 4R with the Finance Act, 2022 with effect from 01.05.2022 - eligible RoDTEP export items, rates and per unit value caps, wherever applicable is......
June 2, 2022 Notifications Customs

Deposits exempted from the provision of Section 51A of the Customs Act - Exemption from Payments through Electronic Cash Ledger and Electronic Duty Credit Ledger - Notification
June 2, 2022 Notifications Companies Law

Companies (Accounts) Third Amendment Rules, 2022 - for the preceding financial year (2020-2021), Form CSR-2 shall be filed separately on or before 30th June, 2022, after....
June 2, 2022 Circulars Customs

Regulation regarding export of raw, white and refined sugar under OGL in the current sugar seasons 2021-22 (Oct-Sept.) - Order-Instruction
June 2, 2022 Notifications Customs

Levy of Anti-Dumping Duty (ADD) extended on imports of "Styrene Butadiene Rubber" originating in or exported from European Union, Korea RP and Thailand, imposed vide......
June 2, 2022 Notifications Companies Law

Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2022 - Merger or amalgamation of a foreign company with a Company and vice versa - Notification
June 2, 2022 Circulars SEBI

Standard Operating Procedures (SOP) for dispute resolution under the Stock Exchange arbitration mechanism for disputes between a Listed Company and/or Registrars to an......
June 2, 2022 Circulars Central Excise

Manual processing of declarations filed by the co-noticees under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Order-Instruction
June 2, 2022 Notifications Income Tax

Faceless Penalty Scheme, 2021 - Seeks to amend Notification No. 02/2021 dated 12 January 2021 - Notification
June 2, 2022 Notifications Income Tax

Faceless Penalty (Amendment) Scheme, 2022 - Notification - Relevant provisions of Scheme updated
June 2, 2022 Circulars Companies Law

Relaxation in paying additional fees in case of delay in filing Form 11 (Annual Return) by limited liability Partnerships up to 30th June, 2022 - Circular
June 2, 2022 Circulars SEBI

Processing of ASBA applications in Public Issue of Equity Shares and Convertibles - Stock Exchanges shall accept the ASBA applications in their electronic book building.....
June 2, 2022 Case Laws GST

Provisional attachment - blocking of Input Tax Credit (ITC) - Now, no longer that grievance continuous in wake of order of the Coordinate Bench dated 04/05/2022.......
June 2, 2022 Case Laws GST

Grant of anticipatory bail - forged ITC - In the present case the petitioner has raised a number of grounds, all of which are a matter of his defence or at best would be....
June 2, 2022 Case Laws Income Tax

Assessment u/s 153A - pendency of re-assessment proceedings - Offence punishable u/s 276CC - As seen from the complaint allegation that despite, giving notice, statutory....
June 2, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - adjustment of the Short Term Capital Loss (STL) with Long Term Capital Gain (LTCG) - Non-disclosure of Dividened income - Assessee voluntarily......
June 2, 2022 Case Laws Income Tax

Reopening of assessment - undue haste in passing the order - the power to re-assess is available to the authority till the year 2023 - we fail to understand as to what......
June 2, 2022 Case Laws Income Tax

Deduction claimed u/s 10AA - the relief to the assessee under section 10AA cannot be denied merely on the reasoning that the raw material, processing activities resulted....
June 2, 2022 Case Laws Income Tax

Penalty u/s 271C - assessee did not deducted income tax at source u/s. 194IA @ 1% on payments made for transfer of immovable property(other than agricultural land) -......
June 2, 2022 Case Laws Income Tax

Deduction of interest u/s. 36(1)(iii) - loan amount for making investment in shares - During the year under consideration, the Assessee utilized the loan amount for......
June 2, 2022 Case Laws Income Tax

Assessment u/s 153C - the provisions of these sections provide that pending assessments shall abate. In this case, since the financial year was itself not over there is.....
June 2, 2022 Case Laws Income Tax

Bogus purchases - addition made towards entire bogus purchase - Assessee has literally wasted precious time of the AO by once again issuing notices and summons to the......
June 2, 2022 Case Laws Income Tax

Revision u/s 263 - assessment u/s 147 - The language employed by the statute (i.e., w.e.f. 01/6/2015) in this regard, i.e., 'an order passed without making further......
June 2, 2022 Case Laws Income Tax

Addition on account of provision for impairment of loss - Applicability of section 41 - we do not find any substance or merit in the contentions of the Ld. A.R that the.....
June 2, 2022 Case Laws Customs

Violation of policy conditions - import of used car - prohibited or restricted goods or not - The car which was imported, the importation of the same was not prohibited.....
June 2, 2022 Case Laws Companies Law

Oppression and mismanagement - issuance of fresh share capital - the shareholding of the Petitioner was reduced rom 84% to 42%. - It is clear that the R1 Company was......
June 2, 2022 Case Laws Insolvency and Bankruptcy

Jurisdiction - Power of NCLT to recall its order - No doubt that the Adjudicating Authority has no jurisdiction to review its order after deciding a substantial issue......
June 2, 2022 Case Laws Service Tax

Levy of penalty u/s 78 of FA - Non-payment of Service Tax - Cargo Handling Services or mining services - the Supreme Court held that the activity would appropriately be.....
June 1, 2022 Case Laws GST

Exemption from CGST/SGST - Healthcare services provided to business entity - composite supply or not - supply of Occupation Health Checkup Service by the hospital i.e.......
June 1, 2022 Case Laws Income Tax

Reopening of assessment - Notice issued u/s 148A(b) - By not considering the reply of the Petitioner dated 31st March, 2022, the mandate of Section 148A(c) of the Act......
June 1, 2022 Case Laws Income Tax

Compounding of offence u/s 279 - evasion of tax - petitioner failed to file returns of income without reflecting the investment in the form of bank balance in a foreign.....
June 1, 2022 Case Laws Income Tax

Addition u/s 41(1) - non-confirmation of credit by the creditors - The existence of liability is purely a matter of fact. Proposition of law is well settled that where a....

1 ....38 39 40 414243 44 45 46........ 127

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F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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

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

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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...

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

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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