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Highlights / Annotations / Catch Notes For July of 2022

Home Highlights July July 2022 Year 2022

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Showing 351 to 400 of 524 Records

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July 9, 2022 Case Laws Income Tax HC

TDS Credit Issue: Proceedings Against Petitioner Paused for Two Months to Utilize Rule 37BA(2) Option.
July 9, 2022 Case Laws Income Tax HC

High Court Overturns Tribunal Decision on Income Disclosure; Materials from Surveys Can Be Used u/s 158BB.
July 9, 2022 Case Laws Income Tax AT

Capital Gains from Development Rights Taxable in 2012-13, Not 2009-10, u/s 2(47)(4) Interpretation.
July 9, 2022 Case Laws Income Tax AT

CIT's Use of Section 263 Challenged: Assessing Officer's Discretion on Inquiry Adequacy Upheld, CIT's Revisionary Powers Limited.
July 9, 2022 Case Laws Income Tax AT

Business Expense Claim Denied: No Active Business or Supporting Docs; Appeal Dismissed for Lack of Similar Past Cases.
July 9, 2022 Case Laws Income Tax AT

Tax Deduction Denied: Mistake in Investment Choice u/s 57(iii) of Income Tax Act Leads to Disallowed Interest Offset.
July 9, 2022 Case Laws Customs HC

Court Rules Gold Bars Not Prohibited Goods; Commissioner (Appeals) Correctly Modified Order Without Jurisdiction Breach.
July 9, 2022 Case Laws Customs AT

Rice Export Confiscation Case: Appeals Allowed Despite Alleged Misdeclaration and Currency Irregularities.
July 9, 2022 Case Laws Customs AT

Custom Broker's License Suspended Under CBLR 2018 for Alleged Concealment of Areca Nut to Evade FSSAI Compliance.
July 9, 2022 Case Laws Customs AT

Appeals Require Mandatory Pre-Deposit: No Waivers Allowed Post-August 6, 2014, Amendment to Section 129E.
July 9, 2022 Case Laws Customs AT

Customs Broker License Revocation: Regulation 10(n) Clarifies Brokers Not Liable for Clients' Failure to Update Addresses.
July 9, 2022 Case Laws Companies Law HC

Chartered Accountant Seeks Bail for Alleged Failure to Verify Stock; Argues for Equal Treatment Under Similar Circumstances.
July 9, 2022 Case Laws Central Excise HC

Court Affirms CENVAT Credit for GTA Services, Defines Buyer's Premises as "Place of Removal" u/s 4(3)(c)(iii.
July 9, 2022 Case Laws VAT and Sales Tax HC

Tribunal Upholds Decision: Land Sale Agreement Invalid Due to Missing Documents; Conditions Unmet by January 31, 2000 Deadline.
July 9, 2022 Case Laws VAT and Sales Tax HC

Penalty Imposed u/s 54(1)(14) for Failing to Produce Documentation on Imported Goods, Aiming to Prevent Tax Evasion.
July 8, 2022 Circulars Central Excise

Withdrawal of Circular on CENVAT Credit for Bagasse and Waste in Manufacturing Alters Central Excise Treatment.
July 8, 2022 Circulars GST

Withdrawal of Circular No. 106/25/2019-GST Clarifies Rule 95A on Tax Refunds for Airport Retail Outlets Under CGST.
July 8, 2022 Circulars GST

New CGST Guidance Simplifies Refund Process for Unutilized ITC on Electricity Exports with Step-by-Step Instructions.
July 8, 2022 Circulars GST

Procedure for Returning Erroneous GST Refunds: Re-Credit via FORM GST PMT-03A per CGST Circulars.
July 8, 2022 Notifications GST

CGST Rules 2022 Amended: Streamlined Processes and Enhanced Compliance for Taxpayers Announced; Specific Changes Yet to be Detailed.
July 8, 2022 Act Rules GST

Rule 96 Changes: New Sub-Rules Introduced to Address Mismatch in GSTR-3B and Shipping Bills for Tax Refunds.
July 8, 2022 Act Rules GST

Rule 95A Deleted: No More Tax Refunds for Retail Outlets at International Airport Departure Areas Retroactively.
July 8, 2022 Act Rules GST

Amendments to CGST Rules 2017: New Procedures for SEZ Refunds, Exporting Electricity, and Inverted Duty Structure in Rule 89.
July 8, 2022 Act Rules GST

Rule 88B Amends GST Interest Calculation Method for Delayed Tax Payments, Applied Retrospectively to Enhance Compliance.
July 8, 2022 Act Rules GST

CGST Rules 2017: Amendments to Rule 87 Enable Tax Payment via UPI, IMPS & Cash Ledger Transfers for Better Flexibility.
July 8, 2022 Act Rules GST

Erroneous GST refunds require repayment with interest and penalties; re-credited to Electronic Credit Ledger u/r 86(4B).
July 8, 2022 Act Rules GST

GST Update: Duty Credit Scrips Now Part of Exempt Supplies for Input Tax Credit Calculations u/r 43.
July 8, 2022 Act Rules GST

Automatic GST Registration Reinstatement When Pending Returns Are Filed u/r 21A(4) of CGST Rules 2017.
July 8, 2022 Case Laws GST HC

Commissioner's Observations on Transitional Credit Valid, No Current Proceedings Against Petitioner, Future Actions Not Prejudiced.
July 8, 2022 Case Laws GST HC

High Court Overturns Penalty for Vehicle Detained Due to Human Error, Citing Section 107(11.
July 8, 2022 Case Laws Income Tax HC

ITAT Third Member Rules No Evidence of Cash Transactions u/s 40A(3), Distinguishing Prior Gujarat High Court Decision.
July 8, 2022 Case Laws Income Tax HC

Court Rules TDS Applies u/s 194C for Composite Contract on Passenger Rolling Stock Supply, Confirms ITAT Decision.
July 8, 2022 Case Laws Income Tax HC

Court Rules Transferor Not Taxed for Share Losses u/s 147; Liability Falls on Recipients Per Amendments.
July 8, 2022 Case Laws Income Tax AT

Court Rules Section 50C Inapplicable to Leasehold Rights, Assessee Wins Property Transfer Value Dispute Against Tax Department.
July 8, 2022 Case Laws Income Tax AT

Ambiguity in Notice u/s 274 Voids Penalty for Concealed Income u/s 271(1)(c) of Income Tax Act.
July 8, 2022 Case Laws Income Tax AT

High Court Confirms Penalty for Defaults u/ss 269SS and 269T, Overturning CIT(A) Decision on Debt Assignment Entries.
July 8, 2022 Case Laws Income Tax AT

Pr.CIT's Order for Further Investigation on Deductions Deemed Unjustifiable u/s 263; Lacked Legal Merit.
July 8, 2022 Case Laws Customs HC

Legal Challenge on Jurisdiction of Pr. ADG to Issue SCN Deemed Non-Maintainable Without Contesting Notification No.4/21-Customs.
July 8, 2022 Case Laws Customs AT

Customs Broker's License Revoked, Security Deposit Forfeited for Indirect Dealings with Exporters; Appeal Allowed.
July 8, 2022 Case Laws Service Tax HC

Court Examines Tax Liability Statement Validity Under SVLDRS 3; No Refunds for Overpayments Per Section 130(2) of 2019 Act.
July 8, 2022 Case Laws Service Tax HC

High Court Grants Refund of Service Tax for Export Services u/r 6A; Limitation Grounds Invalid.
July 8, 2022 Case Laws Indian Laws HC

Cheque Dishonored for Signature Mismatch: Legal Action u/s 138 NI Act and Section 420 IPC Explored.
July 7, 2022 Circulars GST

New Circular Simplifies Refund Process for Inverted Duty Structure Under Concessional Notifications, Boosting Compliance with CGST Rules.
July 7, 2022 Circulars GST

Clarification on GST: Refund Claims, Section 17(5) Input Tax Credit, Employee Perquisites, and Ledger Fund Utilization.
July 7, 2022 Circulars GST

Guidance on Fake Invoice Penalties Under Central GST Act 2017: Legal Implications and Enforcement Measures Explained.
July 7, 2022 Circulars GST

New CGST Rule: Report Inter-State Supplies, Ineligible ITC, and Reversals Accurately in FORM GSTR-3B and GSTR-1.
July 7, 2022 Notifications GST

Deadline Extension for Show Cause Notices and Refund Claims Under CGST Act Sections 73, 54, 55 via Section 168A Powers.
July 7, 2022 Notifications GST

Taxpayers with turnover up to Rs. 2 crores exempt from filing annual return for fiscal year 2021-22.
July 7, 2022 Act Rules GST

Amendment to Section 50(3) of GST Act: Interest on ITC Applicable Only When Wrongly Availed and Utilized. Effective July 5, 2022.
July 7, 2022 Act Rules GST

Section 49 of GST Act Amended: Cross-Transfer of Funds in Electronic Cash Ledger Now Allowed for Greater Flexibility.

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