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Highlights / Annotations / Catch Notes For August of 2022

Home Highlights August August 2022 Year 2022

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Showing 1 to 50 of 496 Records

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August 31, 2022 Act Rules Income Tax

Non-resident income from certain financial instruments exempt under clause (4E) of section 10, as per Rule 21AK.
August 31, 2022 Notifications GST

E-invoicing Mandatory for Businesses with Turnover Over Rs. 10 Crore from October 1, 2022, Under GST Rules.
August 31, 2022 Notifications DGFT

Malonylurea (Barbituric Acid) Import Restrictions Lifted; Now Freely Importable Under HS Code 29335200 Per DGFT Notification.
August 31, 2022 Act Rules FEMA

India Raises Foreign Borrowing Limit for Individuals to USD 1500 Million Until December 31, 2022, per Regulations 4 & 6.
August 31, 2022 Case Laws Income Tax HC

Court Upholds Classification of Industrial Site Sale as "Capital Gains" Based on Consistent Lower Court Findings.
August 31, 2022 Case Laws Income Tax HC

Assessment Reopening Invalid: No New Evidence Justifying Income Escapement u/s 147 of Income Tax Act.
August 31, 2022 Case Laws Income Tax AT

Recording Combined Satisfaction Note Allowed u/s 153C; 2008-09 Assessment Year Excluded from Scope.
August 31, 2022 Case Laws Income Tax HC

High Court Rules Against Reopening Tax Assessment After Four Years Due to Lack of New Evidence u/s 147.
August 31, 2022 Case Laws Income Tax AT

Clarifying Section 2(22)(e): When Advances to Shareholders Are Not Deemed Dividends Under Income Tax Act.
August 31, 2022 Case Laws Income Tax AT

Unexplained Cash Credits Lead to Tax Addition u/s 68; Assessee Fails to Prove Identity and Genuineness.
August 31, 2022 Case Laws Income Tax AT

Court Rules No Addition for Increased WIP Valuation Due to Unchanged Inventory Count in Financial Statements vs. MIS Account.
August 31, 2022 Case Laws Income Tax AT

Court Evaluates Entitlement to Interest on Refunds and Interest on Interest for AY 2020-21 u/s 244A.
August 31, 2022 Case Laws Income Tax AT

Reassessment u/s 147 Challenged: No New Evidence, Just a Change of Opinion by Assessing Officer.
August 31, 2022 Case Laws Income Tax AT

Taxation of Interest Income: Estimating Indirect Expenditure When Specific Costs Are Unclear for Fair Tax Assessment.
August 31, 2022 Case Laws Customs AT

Court Invalidates Penalties Under Customs Act Sections 114(iii) and 114AA Due to Lack of Proper Notice and Specific Allegations.
August 31, 2022 Case Laws Customs AT

Appellant's Appeal Dismissed for Not Making Required Pre-Deposit; Supreme Court and High Court Decisions Affirm.
August 31, 2022 Case Laws Service Tax AT

Court Rules Facility Charges Exempt from Service Tax Valuation in Cargo Handling Case; Revenue's Assumptions Overturned.
August 31, 2022 Case Laws Service Tax AT

Vehicle Dealer Not Liable for Service Tax on Incentives Due to Principal-to-Principal Relationship, Not Agency Services.
August 31, 2022 Case Laws Central Excise HC

Tribunal Dismisses Revenue's Appeal: No Allegations or Justification for Extended Limitation Period in Assessee's Case.
August 31, 2022 Case Laws Central Excise AT

CENVAT Credit Denied Without Receipt and Use; Statements Must Comply with Section 9D for Evidentiary Value.
August 31, 2022 Case Laws Central Excise AT

Section 9D: Witness Examination Essential Before Relying on Statements; Cross-Examination Opportunity Required for Fair Adjudication.
August 31, 2022 Case Laws Central Excise AT

Demand Overturned: Lack of Evidence on Mutual Interest in Related Party Transaction Valuation.
August 31, 2022 Case Laws Central Excise AT

Appellants' Claim of Bona Fide Belief on Duty Exemption Unfounded; Extended Limitation Period Applies Under Law.
August 31, 2022 Case Laws VAT and Sales Tax HC

KVAT Act Amendment via Finance Act 5/2018 Invalid Due to GST Laws; State Lacks Legislative Authority for Amendment.
August 30, 2022 Act Rules SEZ

Domestic Tariff Area IT units can subcontract in SEZs u/r 43, ensuring proper export revenue records.
August 30, 2022 Act Rules SEZ

Rule 43A: Employees in Special Economic Zones Can Work Remotely with Conditions and Procedures.
August 30, 2022 Act Rules Money Laundering

Foreign Nationals Exempt from KYC Record Safeguarding in International Financial Services Centres u/r 9A.
August 30, 2022 Case Laws GST HC

Court Invalidates Bank Account Attachment Due to Lack of Proceedings and Evidence Under C.G.S.T. Act Section 74 .G.S.T.
August 30, 2022 Case Laws GST AAR

GST Transaction Value Includes Paid GST Component in Work Contracts, Confirms Compliance with GST Act, 2017.
August 30, 2022 Case Laws GST AAR

Clinical Establishment's Home Health-Care Services Exempt from GST Under Exempted Health-Care Services Category.
August 30, 2022 Case Laws GST AAR

Kudumbasree Scheme Services Exempt from GST, Confirms Advance Authority Ruling; Premium Collection and Benefits Disbursal Covered.
August 30, 2022 Case Laws GST AAR

Applicant Can Claim GST Input Tax Credit on Bus Hire for Employee Transport, Subject to Cost-Sharing Conditions.
August 30, 2022 Case Laws Income Tax HC

High Court Rules ESOP and ESPS Stock Price Difference as Allowable Revenue Expenditure u/s 37(1) of Income Tax Act.
August 30, 2022 Case Laws Income Tax HC

Court Rules on Misclassification of Petitioner u/s 153C; Diaries and Loose Sheets Not Valid Evidence.
August 30, 2022 Case Laws Income Tax HC

Tamil Nadu Agricultural University employees entitled to tax exemption on leave salary under Income Tax Act Section 10(10AA)(i).
August 30, 2022 Case Laws Income Tax HC

Reassessment Proceedings u/s 147 Dismissed for Being Time-Barred; Department Fails to Prove Compliance with Proviso Conditions.
August 30, 2022 Case Laws Income Tax AT

Commissioner of Income Tax (Appeals) Reviews Capital Loss Allowability and Deferred Tax Assets in Income Tax Cases.
August 30, 2022 Case Laws Income Tax AT

LTCG Exemption Denied u/s 10(38); Assessee Must Prove Legitimacy Amid Section 68 Additions. (38.
August 30, 2022 Case Laws Income Tax AT

Taxpayer's GST Non-Deposit Before Due Date Leads to Addition u/s 43B; Balance Sheet Approach Rejected.
August 30, 2022 Case Laws Income Tax AT

Interest Disallowance Upheld for Failure to Prove Interest-Free Funds for Advances to Related Parties Under Income Tax Law.
August 30, 2022 Case Laws Income Tax AT

Court Upholds Disallowance of License Fee Expense for Dummy Bidder in Liquor Business; Violates Excise Rules.
August 30, 2022 Case Laws Customs HC

Importers Can Claim Credit for Rotor Blades Sold for Windmills, Despite Sales to Customers, Under Contractual Duty.
August 30, 2022 Case Laws Customs HC

CBIC to Meet NIC and DGFT to Resolve IGST Refund Data Transfer Issues; Manual Verification If Needed.
August 30, 2022 Case Laws Service Tax AT

Commissioner errs in applying reverse charge mechanism u/r 66 for payments between TTL Korea and TDCV Korea.
August 30, 2022 Case Laws Central Excise HC

Interest on Delayed CENVAT Credit Refund Starts Three Months After Application per Section 11BB of the Act.
August 30, 2022 Case Laws Indian Laws HC

High Court Dismisses Petition to Recall Witness; Change of Counsel Not Valid Reason for Re-examination in Cheque Case.
August 29, 2022 Case Laws Income Tax AT

Taxpayer Wins Appeal: Relief Granted Despite Missed Deadline Due to Incorrect Income Reporting by Processing Center.
August 29, 2022 Case Laws Income Tax AT

Court Upholds Reassessment Order Validity: Notices Served While Assessee Alive Render Appeal Meritless.
August 29, 2022 Case Laws GST HC

Court Allows Petitioners to Retain GSTIN Despite Late Appeals; Exclusion Deemed Unproductive for Business Operations.
August 29, 2022 Case Laws GST HC

High Court Finds Ex-Parte Order Violated Natural Justice by Issuing Without Adequate Notice and Lacking Justification for Amount Due.

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