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Highlights / Annotations / Catch Notes For July of 2022

Home Highlights July July 2022 Year 2022

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Showing 201 to 250 of 524 Records

1 2 3 456 7 8 9........ 11

July 19, 2022 Case Laws Income Tax

Income accrued in India - Fee for Technical/Included Services - whether the amount received by the assessee for various services, commonly known as centralized services,....
July 19, 2022 Case Laws Direct Taxes

Benami Transactions - Notice and attachment of property involved in benami transaction - No error in the orders passed by the first respondent, under section 24(4) of......
July 19, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of appeal - time limitation - crystalline stand of the Respondent/Liquidator is that the Appellant / Applicant was not assiduous / meticulous in......
July 19, 2022 Case Laws Service Tax

Refund claim - time limitation - Denial of refund of certain amount deposited through GAR challan - The said deposit has never been adjusted against any tax liability in....
July 19, 2022 Case Laws Central Excise

Default in payment of Central Excise Duty - By making the demand as above nearly one year later, for the clearances made without payment of duty revenue was not only......
July 19, 2022 Case Laws VAT and Sales Tax

Benefit of decision of SC in another case - The Petitioner did not choose to join the Petitioners who had challenged the vires of the OET Act or even the requirement......
July 18, 2022 Case Laws GST

Cancellation of petitioner's registration - The petitioner was not confronted either with the substance of the allegation of violation of the provisions of the Act and......
July 18, 2022 Case Laws GST

Classification of supply - mixed supply or not - Locomotive parts - goods and services are supplied at individual price separately but not for a single price - - AAAin......
July 18, 2022 Case Laws GST

Classification of services - supply of space for advertisement in print media - As the appellant is selling space and also providing design or art work, the activity......
July 18, 2022 Case Laws GST

Classification of services - rate of GST - M/s SAIL. Rourkela qualifies to be called and termed as a “Government Entity” for the purpose of GST law. Therefore, the......
July 18, 2022 Case Laws Income Tax

Addition u/s 68 - Whether assessee furnished full details regarding the creditors? - ITAT deleted the addition - the assessing officer brushed aside the explanation......
July 18, 2022 Case Laws Income Tax

Exemption u/s 10(23C)(vi) - scope of the term "Education" - no specific definition for "education" under the Income Tax Act of 1961 - assisting Banking Institutions in......
July 18, 2022 Case Laws Income Tax

Addition of loan creditors - loan from farmers (having agriculture income) - AO has categorically mentioned that all of them are uneducated and having meagre......
July 18, 2022 Case Laws Income Tax

Exemption u/s. 54 - denial of claim on the ground that the assessee has commenced the construction of the residential house property before the sale of long term capital....
July 18, 2022 Case Laws Income Tax

Addition made on account of interest on fixed deposits - the business nexus is clearly proved. Under these circumstances, the interest income earned on fixed deposits......
July 18, 2022 Case Laws Income Tax

Penalty u/s 271C - Non deduction of tds u/s 194C - payment made to the Government and not to the HUDA - Once the fact of receipt of amounts received by HUDA being......
July 18, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - sale of impugned land measuring 10.162 acres below the stamp duty value - under the given circumstances, it can be safely concluded that the......
July 18, 2022 Case Laws Income Tax

Addition for cash component of interest - Reliance on statement of the assessee during survey proceedings - There is no other evidence on record except the statement of.....
July 18, 2022 Case Laws Customs

Seeking amendment in the shipping bills - conversion from Drawback Scheme to Advance Authorization Scheme - When no time limit for making a request for amendment of any.....
July 18, 2022 Case Laws Customs

Denial of Duty Free Credit Entitlement [DFCE] Certificate to the petitioner - The dispute is as to whether the petitioner was status holder or a Star Export House. The......
July 18, 2022 Case Laws Money Laundering

Extension of time limitation - provisional order of attachment of immovable properties - whether the Enforcement Directorate (ED) can seek refuge under the orders passed....
July 18, 2022 Case Laws Service Tax

Scope of SCN - Presumption with regards to documents seized - In view of Section 36A of Central Excise Act, 1944 it is only when such document is tendered in evidence......
July 18, 2022 Case Laws Service Tax

Evasion of service tax - allegation that Appellant have collected the service tax from the customers but not paid it to Department - In the present matter revenue in......
July 18, 2022 Case Laws Central Excise

Classification of goods - Sikko Sol - Special boiling spirit - the “common parlance test”, “marketability test”, “popular meaning test” are all tools for interpretation.....
July 18, 2022 Case Laws Central Excise

Levy of penalty - fraudulent passing of CENVAT Credit - Since the appellant’s case falls under Rule 26 (2) (ii) but the same is not existing at the relevant time the......
July 18, 2022 Case Laws VAT and Sales Tax

Levy of penalty under Section 10-A of the Central Sales Tax Act, 1956 - existence of mens rea - plea of bonafide belief had been raised - it was incumbent on the......
July 16, 2022 Case Laws GST

Garnishee notice - the issuance of Garnishee notice dated 25.02.2022 are in violation of principles of natural justice and the procedure prescribed under the JGST Act,......
July 16, 2022 Case Laws GST

Supply or not - activity of providing complimentary tickets by the appellant - Activity of providing free complimentary tickets does not fall within the domain of supply....
July 16, 2022 Case Laws GST

Validity of advance ruling - revenue appeal - though the Appellant has informed that there are several alerts issued against the said firm by department and that they......
July 16, 2022 Case Laws GST

Profiteering - purchase of flats - it is alleged that the Respondent had not passed on the commensurate benefit of ITC to him - post-GST, the Respondent has been......
July 16, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - the firm to which the notice has been sent is no longer in existence, as it has been succeeded by a company - The mere filing of letter....
July 16, 2022 Case Laws Income Tax

Unexplained bank deposits - dispute between the parties that the bank account herein belongs to assessee’s son - He could hardly have rebut the clinching fact that the......
July 16, 2022 Case Laws Income Tax

Assessment u/s 153A - Addition of unapproved purchases based on peak calculation - the aforesaid addition is not based on any incriminating documents or material found......
July 16, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Mandation of obtaining sanction of JCIT - addition made u/s 68 - It is a well settled legal principle that when a statutory....
July 16, 2022 Case Laws Income Tax

Deduction u/s 80IB - undertaking not qualifying as an SSI (Small Scale Industry) unit - Considering our finding above of inclusion of computers cost, patterns, fixtures.....
July 16, 2022 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) - In the present case the assessee has demonstrated that the conditions specified in explanation 3 have not been fulfilled. He has pointed....
July 16, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - the proposition suggesting to read the mandate of copyright royalty cases in the context of industrial royalty cases is grossly misconceived. -......
July 16, 2022 Case Laws Income Tax

Revision u/s 263 - For the purpose of exercising jurisdiction u/s 263 of the Act, the conclusion that the order of the AO is erroneous and prejudicial to the interest of....
July 16, 2022 Case Laws Customs

Violation of principles of natural justice - removal of “Risky Exporter” Tag from the Indian Customs, EDI System - it will not augur well to continue the brand of the......
July 16, 2022 Case Laws Customs

Valuation - payment of CVD on MRP basis - Demand of differential duty of customs for the extended period of limitation, along with imposition of penalty - It is......
July 16, 2022 Case Laws Insolvency and Bankruptcy

Appellant are Financial Creditors or not - no direct disbursal of amount to the Corporate Debtor/Guarantor - Related Parties of the Corporate Debtor or not - The......
July 16, 2022 Case Laws Money Laundering

The offence of money laundering is not an independent or autonomous offence but is dependent on commission of a predicate offence. In other words an offence under the......
July 16, 2022 Case Laws Service Tax

Evasion of Service Tax - Presumption of documents - none of the alleged invoices / documents was produced by the Appellant or seized from the Appellant’s premises or......
July 16, 2022 Case Laws Central Excise

Refund claim of unutilised PLA (Personal Ledger Accounts) balance lying in their Central Excise Accounts as on 30/06/2017 - barred by limitation in view of section 11B......
July 16, 2022 Case Laws VAT and Sales Tax

Refund of Input Tax Credit - export sales - zero rated sales - delay in filing of Form W - The strict application of the timelines under the Act will not be applicable,.....
July 16, 2022 Case Laws VAT and Sales Tax

Levy of Entry tax - goods which were imported from outside of state of West Bengal - Having regard to the deletion of Entry 52 of the State List and bearing in mind the.....
July 15, 2022 Case Laws GST

Levy of IGST - Export of services or not - telecom services - Place of supply - international Inbound Roaming Services (IIR) and International Long Distance (ILD)......
July 15, 2022 Case Laws GST

Rejection of the transition of the ITC - Levy of penalty for wrongful transition, ineligible credit as well as interest - rejection of transition of ITC - The motives of....
July 15, 2022 Case Laws GST

Classification of supply - transfer of business by the Airport Authority of India to the M/s. Adani Lucknow International Airport Limited - supply as going concern or......
July 15, 2022 Case Laws GST

Classification of supply - supply of services or not - works contract services - composite supply or not - the activities of installation, commissioning, testing,......

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N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

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

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

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