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Highlights / Annotations / Catch Notes For July of 2022

Home Highlights July July 2022 Year 2022

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Showing 151 to 200 of 524 Records

1 2 345 6 7 8........ 11

July 22, 2022 Case Laws Service Tax AT

Assessees can choose their preferred option under CENVAT Rule 6; Revenue cannot enforce Rule 6(3) for exempted services.
July 22, 2022 Case Laws Central Excise AT

Appellant Penalized for Wrongful CENVAT Credit Availment; Failed to Present Evidence Since 2013 Appeal Filing.
July 22, 2022 Case Laws Central Excise AT

Appellants' CENVAT Payment Validated, Central Excise Duty Demands for Subsequent Periods Nullified.
July 22, 2022 Case Laws VAT and Sales Tax HC

Petitioner seeks VAT exemption for SEZ to DTA sales, challenging Karnataka VAT law u/ss 6(7)(b) and 32(1).
July 21, 2022 Case Laws GST HC

Court Denies Habeas Corpus Petition, Says Arrest of Tax Consultant Was Lawful Despite Repeated Summons Under Article 226.
July 21, 2022 Case Laws GST HC

Credit Ledger Blocked Over Fake Invoices: Genuine Documents Found, Case Remanded for Fresh Adjudication.
July 21, 2022 Case Laws GST HC

Court Allows Reopening of Portal for Filing TRAN-1; Petitioners Can Submit Tax Credits in GSTR-3b for June 2022.
July 21, 2022 Case Laws GST AAAR

Solar Cables in Power Systems Get 5% GST Until Sept 2021, Classified Under Chapter 85, Notification 01/2017.
July 21, 2022 Case Laws GST AAAR

Polypropylene Non-Woven Bags Classified as Plastic Under Chapter Heading 3923 by AAAR; Not Considered Textiles.
July 21, 2022 Case Laws Income Tax HC

Court Rules Tax Refund Adjustment Illegal Due to Lack of Prior Intimation u/s 245 of Income Tax Act.
July 21, 2022 Case Laws Income Tax HC

Supreme Court allows assessees to change transfer pricing methods if they align with correct legal principles, per Kedarnath Jute case.
July 21, 2022 Case Laws Income Tax HC

High Court Upholds ITAT Decision: Deletion of Unexplained Cash Credit Addition u/s 68 Validated.
July 21, 2022 Case Laws Income Tax AT

Income Tax Deduction Restored: Society's 85% Spending on Objectives Qualifies for Exemption u/s 11, No Revenue Appeal Filed.
July 21, 2022 Case Laws Income Tax AT

Section 68 Addition: Share Application Money with Premium in Cash Raises Concerns; Assessing Officer's Findings Reinforced.
July 21, 2022 Case Laws Income Tax AT

Secured loan waiver not claimed u/s 36(1)(iii) is not a trading liability; Sections 41(1) and 28(iv) inapplicable.
July 21, 2022 Case Laws Income Tax AT

Transfer Pricing Case: Notional Interest on Short-Term Advances Classified as Loans; LIBOR-Based Adjustment Justified by ITAT.
July 21, 2022 Case Laws Income Tax AT

LTCG on Agricultural Land Sale: Land Distance from Municipal Limit Key for Classification, Sarifabibi Tests Overlooked.
July 21, 2022 Case Laws Income Tax AT

CIT(A) Rules NRI's Dubai Bank Deposits Not Taxable in India Under DTAA; Funds Taxed in Dubai Instead.
July 21, 2022 Case Laws Customs HC

Court Orders Unconditional Return of 9kg Gold Bars, Citing Section 110 of Customs Act 1962.
July 21, 2022 Case Laws Customs HC

Court Orders Provisional Release of Betel Nuts; Requires Least Developed Countries Certificate for Assessment Completion. Adjudication to Proceed Swiftly.
July 21, 2022 Case Laws Customs AT

Appeal on Bill of Entry Reassessment Maintainable; File Appeal with Commissioner (Appeals) for Evaluation on Merits.
July 21, 2022 Case Laws Money Laundering HC

Court Addresses Money Laundering: Only Utilized Coal Blocks Yield Illegal Gains; Focus on Concealed Criminal Proceeds.
July 21, 2022 Case Laws VAT and Sales Tax HC

Appellate authority cannot hear appeal without pre-deposit under W.B.VAT Act; garnishee attachment of overdraft account ineffective.
July 20, 2022 Case Laws GST HC

Court Orders Refund of Excessive Debit from Taxpayer's Electronic Credit Ledger; Section 107(6)(b) Compliance Stays Recovery.
July 20, 2022 Case Laws GST HC

Appeal Filed on July 26, 2021, Deemed Timely u/s 107(4) of CGST Act Per Supreme Court's September 2021 Order.
July 20, 2022 Case Laws GST HC

Petitioners Challenge DRC-07 Summary Order for Denying Fair Defense in Alleged Wrongful Input Tax Credit Case.
July 20, 2022 Case Laws Income Tax HC

Court Rules Reassessment u/s 147 Invalid; Insufficient Evidence for Notice u/s 148A Criticized.
July 20, 2022 Case Laws Income Tax AT

Company Qualifies for Tax Exemption on Excess Share Premium u/s 56(2) Exception as Venture Capital Undertaking.
July 20, 2022 Case Laws Income Tax AT

Assessing Officer Fails to Disprove Assessee's Claims u/s 68 on Unsecured Loans; Burden of Proof Met.
July 20, 2022 Case Laws Income Tax AT

Section 194J Applies to TDS for On-Roll, Retainer, and Consultant Doctors; Not Section 192; No Default Status.
July 20, 2022 Case Laws Income Tax AT

Court Rules AO's Classification of F&O Contracts as Stock Incorrect; Profit Addition to Taxpayer's Income Overturned.
July 20, 2022 Case Laws Income Tax AT

Receipts from equipment sales, including Taurus 60, not taxable in India due to foreign manufacturing activities.
July 20, 2022 Case Laws Customs HC

Bill of Entry Assessment Challenged: No Hearing or Explanation Given; Order Restored for Further Review.
July 20, 2022 Case Laws Customs AT

Dispute Over Imported Goods Valuation: Rule 4 Applies, Rule 11 Inapplicable, Rule 9 Inconclusive Due to Limited Bank Data.
July 20, 2022 Case Laws Insolvency and Bankruptcy SC

NCLT Can Condon Delays Beyond 15 Days; 27-Day Delay Accepted for Restoration Filing, Ensures Justice Over Procedure.
July 20, 2022 Case Laws Insolvency and Bankruptcy AT

Court Clarifies Application Filing Date u/s 95: It's When Electronically Numbered, Not Just Filed.
July 20, 2022 Case Laws Insolvency and Bankruptcy Tri

Provident Fund Dues Recovery During CIRP: Orders Violating Moratorium Deemed Invalid, Liquidator to Prioritize Payments.
July 20, 2022 Case Laws FEMA HC

Alternate Remedies for FEMA Section 4 Violations: Competent Authority to Decide u/s 37-A(3) Without Judicial Interference.
July 20, 2022 Case Laws VAT and Sales Tax HC

No Tax Return Filed u/s 7; Best Judgment Method Used for Entry Tax Assessment Based on Import Costs.
July 20, 2022 Case Laws Indian Laws HC

Cheque Dishonor Case: Accused Rebuts Debt Presumption; Complainant Fails to Prove Financial Capacity for Cash Loan.
July 19, 2022 Case Laws GST HC

Court Reviews GST Demand Notice Validity; Lack of Pre-Show Cause Notice Violates Natural Justice Principles.
July 19, 2022 Case Laws GST HC

High Court rules refund claim timely; tax paid twice, no appeal needed despite revenue's suggestion.
July 19, 2022 Case Laws GST DSC

Court Denies Bail for GST Evasion Offense; Applicant's Case Deemed Unique Despite Compoundable Charges u/s 138.
July 19, 2022 Case Laws Income Tax HC

Hostel and transport facilities for students and staff are charitable activities u/s 2(15) of the Income Tax Act.
July 19, 2022 Case Laws Income Tax HC

Assessee Absence Doesn't Justify Quashing Prosecution u/ss 276CC, 276C(1) of Income Tax Act; Compounding Not Absolute Right.
July 19, 2022 Case Laws Income Tax HC

Union of India advised to minimize disputes with PSUs like HAL and ISRO for better efficiency and harmony.
July 19, 2022 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Invalidated Due to Defective Notice; All Related Penalty Orders Quashed.
July 19, 2022 Case Laws Income Tax AT

No Transfer Pricing Adjustment for 2014-15: Section 92BA(i) Omission Means ALP Not Applicable to Domestic Transactions.
July 19, 2022 Case Laws Income Tax AT

Incentives Under Focus Product Scheme (FPS) Deemed Non-Taxable Capital Receipts Per Income Tax Act, 1961.
July 19, 2022 Case Laws Income Tax AT

Assessing Officer's Order Flawed: CIT Rightfully Invokes Section 263 for Inadequate Inquiry into Share Buyback Transactions.

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