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Highlights / Annotations / Catch Notes For July of 2022

Home Highlights July July 2022 Year 2022

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Showing 51 to 100 of 524 Records

123 4 5 6........ 11

July 28, 2022 Case Laws Customs

Maintainability of appeal before the High Court - A plain reading of sub-section (2) of section 130 of the 1962 Act would demonstrate, that the appeal to this Court......
July 28, 2022 Case Laws Customs

Liability of a Customs Broker - the licensing authority concluded that the said importers are paper firms and the respondent has kept the department in the dark about......
July 28, 2022 Case Laws Customs

Validity of summons issues - SEZ unit - Impact of proceedings under PML Act over Customs Act - allegation of diversion of duty free gold clandestinely diverted duty into....
July 28, 2022 Case Laws Insolvency and Bankruptcy

Rejection of application seeking consideration of his resolution plan submitted - Looking at the total circumstances of the case, including the views of joint lenders......
July 28, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - In the interest of justice, this Tribunal has granted ample opportunities to both the parties to explore the possibilities of an amicable resolution....
July 28, 2022 Case Laws Service Tax

Extended period of limitation - Demand of Service Tax - It appears that non-payment of service tax could be on account of the belief that no service tax was payable in......
July 28, 2022 Case Laws Service Tax

Extended period of limitation - penalties - intent to evade or not - Once the returns are filed, if Revenue was of the opinion that the self-assessment of service tax......
July 28, 2022 Case Laws Service Tax

CENVAT Credit - duty paying invoices - supplementary invoices - It is observed that neither the SCN nor the impugned Order-in-Original dated 04.12.2017 alleges that the.....
July 28, 2022 Case Laws Service Tax

Refund of service tax paid - export - Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified.....
July 28, 2022 Case Laws Indian Laws

Dishonor of Cheque - role of the accused/petitioners - erstwhile directors - The certified copy of Form-32 is of sterling quality and can be considered by this Court at.....
July 27, 2022 Case Laws GST

Condonation of delay in filing appeal - The Appellate Authority is not a “Court” and hence the power to condone beyond the prescribed period does not arise -......
July 27, 2022 Case Laws GST

Export of goods or not - supply of sunglasses from the retail outlet of the applicant at Terminal-3, IGI Airport (International Departure), New Delhi, to outbound......
July 27, 2022 Case Laws GST

Applicable rate of GST - activity of appellant of supplying food/ beverages in trains or at platforms - supply of food through the food plaza on the railway platform......
July 27, 2022 Case Laws Income Tax

Loss from other source [wrongly shown as interest] and set off u/s.71 - assessee had opted for the deeming provision contemplated u/s.44AD of the Act but had separately.....
July 27, 2022 Case Laws Income Tax

Capital gain on transfer of shares - capital gains arising from the transfer of shares because of family arrangement - the assessee has transferred the shares based on......
July 27, 2022 Case Laws Income Tax

LTCG - Deduction claimed u/s 54F - joint ownership of the assessee - divergent views of the Courts are available as regards the meaning of the term ‘own’ - joint......
July 27, 2022 Case Laws Income Tax

Deduction u/s 80-IC - Interest on Fixed Deposits (FD) - in order to avail overdraft facility, the bank mandated pledge of fixed deposits - interest earned out of the......
July 27, 2022 Case Laws Customs

Valuation of imported goods - loading of the value on the bill of entries filed by the appellant without issuance of re-assessment order in terms of Section 17 (5) of......
July 27, 2022 Case Laws Customs

Valuation - contemporaneous import - import of betel nuts made by the Appellant - rejection of transaction value - In view of the non-availability of evidence of......
July 27, 2022 Case Laws Insolvency and Bankruptcy

Conduct of IRP - Validity of order whereby application for initiation of CIRP was accepted - Settlement between the Corporate Debtor and the Operational Creditor - IRP......
July 27, 2022 Case Laws Insolvency and Bankruptcy

Validity of order of CIRP obtained - allegation of fraud on the part of Financial Creditor (FC) - The entire transaction as narrated in the Section 7 application is......
July 27, 2022 Case Laws Service Tax

Rejection of Form SVLDRS-1 - draft of the Minutes of the Managing Committee has been prepared by June 2019 itself and hence it can be safely concluded that though there.....
July 27, 2022 Case Laws Indian Laws

Dishonor of Cheque - discharge of legally enforceable debt or not - In fact, he has categorically admitted that he did not possess any documents to establish the alleged....
July 27, 2022 Case Laws Indian Laws

Dishonor of Cheque - Insufficient Balance - offences by companies - Vicaricious liability - In this case there are no averments in the complaint that the......
July 27, 2022 Case Laws Indian Laws

Admission of additional evidence - The legislative intent in enacting Section 391 is to empower the appellate court to see that justice is done and if the appellate......
July 26, 2022 Case Laws GST

Expiry of validity of E-way bill - The GSTN authority is required to consider the feasibility of providing an additional field in the online form to be filled by......
July 26, 2022 Case Laws GST

Valuation of taxable supply - inclusion of cost of Diesel - providing service of transportation of goods by road using trucks - Free of Cost (FOC) material provided by......
July 26, 2022 Case Laws GST

Classification of services - Restaurant Service or Outdoor Catering Service - providing services relating to supply of food to the employees of NTPC Anta at the premises....
July 26, 2022 Case Laws GST

Classification of goods - Anna Malai Mithai - The product in question i.e., ‘Anna Malai Mithai’ is a product made out of Skimmed Milk Powder, Sugar & Whey Powder as main....
July 26, 2022 Case Laws GST

Levy of GST - providing buses on hire (service) - supply of services to BCLL, AICTSL, JCTSL (State Government Co.) - The different tax liability cannot be fastened on......
July 26, 2022 Case Laws GST

Classification of supply - administering of COVID-19 vaccination by hospitals - Generally, the primary requirement of the recipient would be the receipt of the vaccine,.....
July 26, 2022 Case Laws GST

Classification of goods - Ber Berry - containing the ingredients jujube fruit, sugar, salt, permitted preservative (E-211] and mixed spices - The process of manufacture.....
July 26, 2022 Case Laws GST

Classification of goods - Roof Mounted AC package Unit - the Roof Mounted AC package Unit would be manufactured by the applicant, strictly as per the specification and......
July 26, 2022 Case Laws Income Tax

Assessment u/s 153A - unexplained investment - the Assessing Officer failed to record as to how the documents found during search reflected any undisclosed income of the....
July 26, 2022 Case Laws Income Tax

Validity of order as exercise of power u/s 281 - jurisdiction of TRO - Certain transfers to be void - validity of purchase of property being land and farm house - t the.....
July 26, 2022 Case Laws Income Tax

Deceleration under Direct Tax Vivad Se Vishwas Act, 2020 - Revival of original declaration / order - validity of second and revised declaration -admittedly, Respondents,....
July 26, 2022 Case Laws Income Tax

Nature of expenditure - addition of write off of investments - the claim of loss accruing or arising as investment in equity shares, non-convertible debentures and zero.....
July 26, 2022 Case Laws Income Tax

Foreign Tax Credit (FTC) under Article 24(2) of the India-UK DTAA read with Section 90 - As the assessee has filed original return of income before the due date of......
July 26, 2022 Case Laws Income Tax

Allowable business expenditure - the ld. CIT(A), without considering the same, confirmed the order of the Assessing Officer by noting that the expenses are relating to......
July 26, 2022 Case Laws Income Tax

Interest u/s 244A - The rectification order dated 31.07.2020 having failed to calculate interest u/s 244A (which is automatic unless delay is attributable to assessee’s.....
July 26, 2022 Case Laws Insolvency and Bankruptcy

CIRP proceedings - NCLT admitted the application - dispute was existing or not - There is no quarrel with the law laid down by this Tribunal that the electronic evidence....
July 26, 2022 Case Laws Insolvency and Bankruptcy

Appellant is subsidiaries or affiliate of the Unitech Limited or not - Unitech Holdings Limited a wholly owned subsidiary of Unitech Limited has shareholding to the......
July 26, 2022 Case Laws Insolvency and Bankruptcy

Seeking direction to proposed Resolution Applicant to approach the Committee of Creditors (CoC) for deciding his eligibility under section 29A to submit a resolution......
July 26, 2022 Case Laws Central Excise

Refusal to de-seal cigarette manufacturing machines and DG sets - validity of the declaration of trade notice - The Excise officer is posted there 24x7 hours to check......
July 26, 2022 Case Laws Central Excise

EOU - achievement of NFE - deemed exports / third party exports - Mere non-mention of the noticee's name or its status in the shipping bills - the performance of the......
July 26, 2022 Case Laws Indian Laws

Territorial Jurisdiction of HC to entertain appeal - Orissa High Court or Andhra Pradesh High Court - It is not in dispute that before filing an application under......
July 25, 2022 Case Laws GST

Maintainability of petition - availability of alternative remedy of appeal - the impugned orders invariably in all these cases were dated 10.01.2020, the three months......
July 25, 2022 Case Laws Income Tax

TDS u/s 194J or 194C - The assessee had infact deducted tax @10% on the service charges component charged by Social Kinnect. In our considered opinion, even this payment....
July 25, 2022 Case Laws Income Tax

Deduction u/s. 10B - Scrap sales - AO simply rejected the invoice on the ground that the scrap is not generated from the EOU unit. The Assessing Officer has not made any....
July 25, 2022 Case Laws Income Tax

Addition u/s 40(b) - interest payment to partners - in the computation of income the interest of partner is added and deducted and thus, the effect while preparing the......

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

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

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...

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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...

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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

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