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Highlights / Annotations / Catch Notes For July of 2022

Home Highlights July July 2022 Year 2022

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Showing 401 to 450 of 524 Records

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July 7, 2022 Notifications Insolvency and Bankruptcy

Disciplinary Proceedings - Discloser of Relationship of the insolvency professional with various entities - Insolvency and Bankruptcy Board of India (Insolvency......
July 7, 2022 Circulars SEBI

Modification in Cyber Security and Cyber resilience framework of KYC Registration Agencies (KRAs) - Circular
July 7, 2022 Circulars DGFT

Implementation of Paper Import Monitoring System (PIMS) - Clarification w.r.t. applicability of PIMS at the time of import at SEZ/FTWZ/EOU and further import into DTA - Circular
July 7, 2022 Notifications Customs

BCD and AIDC on Raw Cotton - Seeks to amend Notification No. 21/2022 dated 13 April 2022 - Notification
July 7, 2022 Notifications Central Excise

Ethanol blended petrol - High speed diesel oil blended with bio -diesel - Effective Rate of Duty of excise - Seeks to amend Notification No. 11/2017-Central Excise,......
July 7, 2022 Case Laws GST

Seeking grant of anticipatory bail - The respondents in their reply stated that for affecting the arrest of anybody for offences punishable under Section CGST Act, 2017,....
July 7, 2022 Case Laws Income Tax

Validity of Assessment u/s 153A - in cases where the assessment or reassessment proceedings have already been completed and assessment orders have been passed, which......
July 7, 2022 Case Laws Income Tax

Depreciation u/s 32 - scope of the term "Plant" - bottles and crates appellant-assessee uses in the course of carrying out its business can be treated as plant within......
July 7, 2022 Case Laws Income Tax

Correct head of income - surplus arising from the transfer and assignment of right, title and interest in the agreements for acquisition of office premises - Tribunal......
July 7, 2022 Case Laws Income Tax

Reopening of assessment - validity of notice issued u/s 148-A - seven days clear notice issued or not? - the authority is only required to form a prima facie opinion of.....
July 7, 2022 Case Laws Income Tax

Disclosure of income under VDIS - set off of tax under VDIS with advance tax (including TDS) in regular course - a Section 70 and 71 mandate that the income disclosed in....
July 7, 2022 Case Laws Income Tax

Exemption u/s 11 - whether benefits were availed by the specified persons without any other compensations or rent paid by such specified persons is inadequate - it is......
July 7, 2022 Case Laws Income Tax

Depreciation on the furniture and fixture against the rental income of movable assets - In case of contract, parties to the agreement make law for themselves to which......
July 7, 2022 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - substantial shareholding in the company - As submitted assessee has advanced the money on interest to the company and there is a.....
July 7, 2022 Case Laws Income Tax

Additions u/s 30 - deduction of Lease Equalization Charges - type of lease undertaken- scope of accounting standards - AO noticed that, assessee has created Rent......
July 7, 2022 Case Laws Income Tax

Disallowance of short term capital loss aroused on the forfeiture of share warrant money - additions u/s 68 - since all the details of the flow of funds was before the......
July 7, 2022 Case Laws Income Tax

LTCG - land including factory building of the assessee was acquired by the State Govt. and the assessee had received compensation including interest - As also settled......
July 7, 2022 Case Laws Income Tax

Addition on the bases of seized material procured from corporate office - Since the seized material is neither the regular books of account nor kept in the regular......
July 7, 2022 Case Laws Income Tax

Unutilized CENVAT and Service Tax credit written off - Bad debts u/s 36(1)(vii) r.w. Section 36(2) - assessee has not been able to bring anything on record to establish.....
July 7, 2022 Case Laws Customs

Classification of imported goods - Magnetic Iron Centre Copper/Centre Core Assembly - Although it is found that Rule 1 of Interpretation read with Section Note 2 itself.....
July 7, 2022 Case Laws Insolvency and Bankruptcy

Operational Debt or not - The observation of this Tribunal in the above case in respect of definition of ‘service’ under Consumer Protection Act, 2019 and Central Goods.....
July 7, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Preferential Transactions or not - related transaction or not - Transaction within look bak period - such transactions are carried with intent to defraud......
July 7, 2022 Case Laws Service Tax

PAN India Jurisdiction - The definition of “Central Excise Officer” in Section 2(b) of the Central Excise Act, 1944 was made applicable for Section 73 of Chapter V of......
July 7, 2022 Case Laws Central Excise

Recovery of sums due to Government from the owner of property - default made by the lessee under Leave & Licence Agreement - it is settled that the government dues......
July 7, 2022 Case Laws Central Excise

Penalty under rule 26 of the CER, 2002 can be imposed on a person only when it is proved beyond doubt that the person dealing with excisable goods knew or had reason to.....
July 6, 2022 Case Laws GST

Blocking the Input Tax Credit (ITC) - the impugned action of the respondent WBGST Authority taking impugned coercive action of blocking of the petitioner’s Input Tax......
July 6, 2022 Case Laws GST

Validity of SCN - applicability and binding nature of circular - rate of GST on various goods - in the circular dated 9-8-18 various issues on applicability of GST were.....
July 6, 2022 Case Laws Income Tax

Penalty u/s 271 D - default u/s 269SS - Assessee had accepted the loans in cash - as pe assessee both the entities from whom the cash loan was taken were partnership......
July 6, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Period of limitation to issue notice - typographical error in the notice issued wherein the assessment year has been mentioned as......
July 6, 2022 Case Laws Income Tax

Allowable business expenditure u/s 37 - Offence for non-compliance of fire safety provisions is heinous which may result into breakage of fire putting risk to life and......
July 6, 2022 Case Laws Income Tax

Capital gain - determination of cost of acquisition - Inasmuch as the legislative language is clear and unambiguous, we do not find anything perverse in the orders of......
July 6, 2022 Case Laws Customs

Validity and scope of SCN - evasion of duty - clandestine removal of finished goods from SEZ - The goods under dispute are not the specified goods under Section 123 of......
July 6, 2022 Case Laws Companies Law

Seeking quashing of complaint and prosecution proceedings - The Court has to consider whether complaint discloses any prima facie offences that were alleged against the.....
July 6, 2022 Case Laws Companies Law

Oppression of minority - The record also would disclose that the Annual Returns were filed by the Company from 2002-2014 and the said returns were also signed by the......
July 6, 2022 Case Laws Companies Law

Oppression and Mismanagement - Issue of Right Shares - subsequent Rights Issue during the pendency of 1st Rights Issue - gross under-subscription of the rights issue -......
July 6, 2022 Case Laws Insolvency and Bankruptcy

Disqualification of the Successful Resolution Applicant u/s 29A of the Insolvency and Bankruptcy Code, 2016 - It is found that the Resolution Applicant was eligible on......
July 6, 2022 Case Laws Companies Law

Condonation of delay in filing of Review Application - In view of the fact that Section 14 of the Limitation Act, 1963 applies to the Court / Tribunal whether the......
July 6, 2022 Case Laws Service Tax

SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT......
July 6, 2022 Case Laws Central Excise

Refund claim of excess duty paid - price revision with retrospective effect - rejection on the ground of unjust enrichment - It is found that adequate entries have been.....
July 6, 2022 Case Laws Central Excise

CENVAT Credit - bogus invoices - passing on bogus cenvat credit without delivery of the goods - they have received the inputs along with cenvatable invoices and such......
July 5, 2022 Case Laws GST

Reversal of Input Tax Credit - proper verification of the transactions of selling/purchasing dealers to ensure that there is a match of the details of the transaction or....
July 5, 2022 Case Laws GST

Benefits of transitional credit - delay in filing Form TRAN-1 - There are no hesitation in reiterating that Rule 117 of the CGST Rule being directory in nature, the......
July 5, 2022 Case Laws GST

Availment and setting off of Input tax credit (ITC) - purchases of demo vehicles - car dealer - The demo vehicles are purchased all along for further supply with the......
July 5, 2022 Case Laws GST

Classification of goods - In the present case, the power of a battery operated vehicle is solely generated from the rechargeable battery since it doesn’t have any other.....
July 5, 2022 Case Laws Income Tax

Faceless assessment u/s 144B - It can be safely be said that the impugned order was passed by the respondent in violation of principles of natural justice without......
July 5, 2022 Case Laws Income Tax

Exemption u/s 11 - charitable activity - We fail to understand as to how any university, which has been set up under the UGC Act could grant affiliation for coaching......
July 5, 2022 Case Laws Income Tax

Bogus LTCG - exemption u/s.10(38) denied - the assessee submitted a letter withdrawing the LTCG claim u/s 10(38) and offered the same as income. Therefore, once the......
July 5, 2022 Case Laws Income Tax

Revision u/s 263 - AO though made inquiry about the claim made by the assessee, however, not discussed the same while passing assessment order. - It can be seen from the....
July 5, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Reasons for belief that income has escaped assessment - Merely having a reason to believe that income had escaped assessment, is not......
July 5, 2022 Case Laws Income Tax

Revision u/s 263 - depreciation claimed on goodwill arose out of amalgamation - PCIT has assumed jurisdiction u/s. 263 of the Act on the sole basis of application of 5th....

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