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Highlights / Annotations / Catch Notes For July

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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,......
July 15, 2022 Case Laws GST

Profiteering - ervices by way of admission to exhibition of cinematograph films - the profiteering amount is determined as Rs. 2.66,99,340/- as per the provisions of......
July 15, 2022 Case Laws Income Tax

Validity of Warrant of authorization u/s 132 - It was a reasonable belief drawn by the Revenue that the assessee shall not produce or cause to be produced any books of......
July 15, 2022 Case Laws Income Tax

Denial of deduction u/s 54F - allegation of investment in more than one house by assessee - The conclusion of Ld. AO overlooks the fact that the multi-storied building......
July 15, 2022 Case Laws Income Tax

Interest u/s. 234C - advance tax - dividend has been received by the assessee only in third and fourth quarters of the financial year - the assessee had duly paid the......
July 15, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained share premium and share capital - the assessee has substantially provided materials to prove the genuineness of the share holders apart......
July 15, 2022 Case Laws Income Tax

Allowable as business expenses - Small contributions to local people and institution on request of employees and business associates - Section 37 of the Act contemplates....
July 15, 2022 Case Laws Customs

Duty Drawback - re-export - The petitioner would have been entitled to a drawback of either 85% or 70% depending on when the goods were re-exported, if they had paid......
July 15, 2022 Case Laws Customs

Classification of imported goods - gold which are round in shape and have images of gods, saints, temples or historical sites - The claim of the appellant for......
July 15, 2022 Case Laws Insolvency and Bankruptcy

Seeking withdrawal of the CIRP proceedings - in the Terms of Settlement dated 21.04.2022, in Clause 12, it was mentioned that because of the Settlement, the......

1 ....32 33 34 353637 38 39 40........ 129

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