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Highlights / Annotations / Catch Notes For July of 2022

Home Highlights July July 2022 Year 2022

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Showing 301 to 350 of 524 Records

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July 12, 2022 Case Laws Income Tax

TP Assessment proceedings - period of limitation - the proviso which has altered the original time limit from 24 months to 21 months vide amendment in Finance Act, 2006.....
July 12, 2022 Case Laws Income Tax

Capital gain computation - Since the building was semi finished with only RCC roof and walls, the cost of construction could not be considered at the value of Rs.400 per....
July 12, 2022 Case Laws Income Tax

Deduction u/s 54 - investment in two different houses - The Hon’ble Court’s opinion is that, the physical structure of a new residential house whether it is literal or......
July 12, 2022 Case Laws Income Tax

Exemption u/ 11 - claim denied as assessee is maximizing profits by selling the properties by auction - the assessee is a charitable entity u/s 2(15) of the 1961 Act,......
July 12, 2022 Case Laws Income Tax

Disallowance of claim of Provision for expenses - unascertained liability or not - By belated receipt of bills, the payment only gets postponed, but not the liability......
July 12, 2022 Case Laws Income Tax

Disallowance of brokerage paid on acquisition of investments - whether the expenditure is in the nature of capital expenditure and forms a part of cost of asset - When......
July 12, 2022 Case Laws Income Tax

Addition u/s 68 on account loan which was held as unexplained cash credit - once repayment of the loan has been established based on the documentary evidence, the credit....
July 12, 2022 Case Laws Income Tax

Revision u/s 263 - Error in computing capital WIP - vis a vis the issue of accounting for income by the assessee whether in accordance with the Guidelines of the ICAI,......
July 12, 2022 Case Laws Income Tax

Disallowance u/s 14A - CIT-A restricted the addition - when no exempt income is earned or disallowance u/s 14A upto the the exempt income only - Since the assessee could....
July 12, 2022 Case Laws Customs

Classification of imported goods - dried pomegranate seeds/anardana - The contention of the Revenue that the Import Policy is in the nature of delegated legislation......
July 12, 2022 Case Laws Customs

Valuation of imported goods - The Commissioner (Appeals) completely failed to advert to the crucial aspect that the importers had themselves accepted the enhanced value.....
July 12, 2022 Case Laws Customs

Detention of goods - Antiquity or not - appellant is a manufacturer of handicraft of stone etc - The adjudication order is non-speaking, arbitrary and against the......
July 12, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - recognition of WhatsApp message - If the operational creditor had acknowledged all other whatsapp msg, and did not deny having received them, there.....
July 12, 2022 Case Laws Service Tax

Valuation - non-inclusion of certain expenses incurred by the service recipient - Insurance Auxiliary Services - Illegal recovery of service tax from the insurance agent....
July 12, 2022 Case Laws VAT and Sales Tax

Extension of time limit for completion of assessment - Considering from the perspective of administrative law, the time limitations are restrains placed by the......
July 12, 2022 Case Laws VAT and Sales Tax

Levy of tax on turnover - long drawn argument - Once that explanation came to be furnished and the same was not found to be patently false or bogus, the issue became......
July 12, 2022 Case Laws VAT and Sales Tax

Levy of penalty - onus to prove - false representation - The allegation that the commodities electrical goods, Restolene paste and Chemicals are not "industrial stores".....
July 11, 2022 Notifications Income Tax

Control of income-tax authorities - U/s 118 of the Income-tax Act, 1961 - the Transfer Pricing Officer - hierarchy - Seeks to amend Notification No. 60/2017 dated 3rd......
July 11, 2022 Notifications DGFT

Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with the Finance Act, 2022 (No. 6 of 2022) dated 30.03.2022 - Notification
July 11, 2022 Circulars FEMA

Asian Clearing Union (ACU) Mechanism – Indo-Sri Lanka trade - eligible current account transactions including trade transactions with Sri Lanka may be settled in any......
July 11, 2022 Notifications DGFT

Amendment in registration time period of Steel Import Monitoring System (SIMS) - Notification
July 11, 2022 Notifications SEZ

Unit deemed to be in International Financial Services Centre - New Rule 19A inserted - Special Economic Zones (Second Amendment) Rules, 2022 - Notification
July 11, 2022 Notifications DGFT

Amendment in Export Policy of Wheat Flour (atta) - Notification
July 11, 2022 Circulars FEMA

Investment by Foreign Portfolio Investors (FPI) in Debt - Relaxations - Exemption from the limit on short-term investments till maturity or sale of such investments in......
July 11, 2022 Circulars Customs

Standard Operating Procedure (SOP) (Version 1.1) for “Implementation of Central Government notification prohibiting import of mobile phones with duplicate, fake and......
July 11, 2022 Case Laws VAT and Sales Tax

Constitutional Validity of Telangana Value Added Tax (Second Amendment) Act, 2017 - Validity of amendment after enactment of GST Law and repeal of VAT law - the Second......
July 11, 2022 Case Laws Customs

Levy of penalty on Exporter and CHA - consignments of rice were exported to Iran but delivered/diverted/discharged at Jabel Ali Port, Dubai and sold in UAE - M/s. SSIGPL....
July 11, 2022 Case Laws Indian Laws

Dishonor of cheque - payment of interim compensation are mandatory or directory? - the provisions of Section 143-A of the N.I. Act are directory and not mandatory - The.....
July 11, 2022 Case Laws Indian Laws

Concurrent sentence - dishonor of multiple check - multiple offences and thereafter seek concurrent running of the sentences - there is immense possibility that the......
July 11, 2022 Case Laws GST

Violation of principles of natural justice - Service of summary SCN - Though, the petitioner submitted their concise reply vide letter dated 11-10-2018; the respondent......
July 11, 2022 Case Laws GST

Validity of assessment order - The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences; (c) It is also found.....
July 11, 2022 Case Laws GST

Rejection of application for registration - As the evident, the word 'may' only refers to the discretion to reject and not to blatantly violate the principles of natural....
July 11, 2022 Case Laws GST

Levy of GST - reimbursement amount - Applicant is acting as a pure agent of the industry partner - The task of providing adequate training to the enrolled trainees and......
July 11, 2022 Case Laws GST

Scope of advance ruling application - Input Tax Credit - common input services utilized for both taxable as well as exempted supply - the Appellant has sought a ruling......
July 11, 2022 Case Laws Income Tax

Assessment u/ 153A - Addition u/s 68 - Completed assessments can be interfered with by the Assessing Officer while making the assessment under section 153A only on the......
July 11, 2022 Case Laws Income Tax

Application for settlement of cases u/s 245C - Writ petition was pending when the Settlement Commission was abolished and Interim Board was brought into operation. This.....
July 11, 2022 Case Laws Income Tax

Exemption u/s 11 - Hon’ble High Court has categorically held that this issue cannot be reopened by the Revenue and Revenue is not entitled to state that the assessee’s......
July 11, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - addition of development charges and TDR deposits violating the principles of mutuality - The TDR premium is a payment made by a member.....
July 11, 2022 Case Laws Income Tax

Maintainability of first appeal before the tribunal or CIT(A) - Penalty u/s 271FA read with Section 274 - we are inclined to dismiss this appeal filed by the appellant......
July 11, 2022 Case Laws Income Tax

Disallowing the loss u/s 79 - change in shareholding of the assessee company - any loss that is coming from the assessment year 2013-14 is not allowable against the......
July 11, 2022 Case Laws Income Tax

Computation of book profits for the purpose of computing the tax liability u/s. 115JB - two sets of books of account - there is no material on record indicating the......
July 11, 2022 Case Laws Insolvency and Bankruptcy

CIRP - role of IRP - The IRP is directed to proceed with CIRP. Obviously, the IRP has to take further proceeding in CIRP as per sections 18 to 21 of the IBC, 2016. He......
July 11, 2022 Case Laws Service Tax

SVLDRS - Rejection of petitioner’s rectification application - The fact that the petitioner made a mistake in stating a higher amount concerning outstanding service tax.....
July 11, 2022 Case Laws Indian Laws

Dishonor of Cheque - cheque was issued towards repayment of friendly loan - rebuttal of statutory presumptions - The Appellant has failed to establish, as to when the......
July 9, 2022 Case Laws GST

Levy of GST - sale of developed plot of land - The activity of the sale of developed land is covered under 'construction of a complex intended for sale to a buyer' and......
July 9, 2022 Case Laws GST

Levy of GST - distinct person - support services - Export of services or not - place of supply of service - In the present case, the applicant is a company incorporated.....
July 9, 2022 Case Laws GST

Exemption from GST - intra-state supply of services - Services by way of access to a road or a bridge on payment of toll charges falling under the heading 9967 -......
July 9, 2022 Case Laws GST

Exemption from GST or not - Pure service - contracts received from various city corporations and a municipality towards Solid waste management - The service recipients......
July 9, 2022 Case Laws GST

Classification of supply - Composite Supply of heath care services or not - The Supply of medicines and consumables used in the course of providing health care services.....
July 9, 2022 Case Laws GST

Scope of advance ruling - proposed activity - Classification of goods - rate of GST - Fly Ash Blocks - It is seen that the applicant has no infrastructural facilities......

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Latest Circulars

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

F: Stock damaged in recent floods

F: GST on Solar Plant

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 ...

F: Transfer of ITC without filing ITC-02

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

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

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

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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