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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

12 3 4 5........ 10

August 31, 2022 Act Rules Income Tax

Exemption to income accrued or arisen to, or received by a non-resident as a result of transfer of non-deliverable forward contracts or offshore derivative instruments......
August 31, 2022 Notifications GST

e-invoicing - Taxpayers having aggregate turnover exceeding Rs. 10 Cr required to issue e-invoice w.e.f. 1.10.2022 - Notification
August 31, 2022 Notifications DGFT

Import of Malonylurea (Barbituric Acid) and its salts - Policy condition removed - Now allowed to be imported Free - Amendment in import policy condition of HS Code......
August 31, 2022 Act Rules FEMA

Individual Limits of borrowing from outside India - Limit enhanced to USD 1500 million or equivalent till 31-12-2022- Borrowings from outside India by a person resident.....
August 31, 2022 Case Laws Income Tax

Correct head of income - Gain on sale of industrial site - capital gain v/s business income - the same being essentially a finding of fact that the sale of Industrial......
August 31, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - Explanation (2) would be of no avail to the Department. - Test the correctness or otherwise of a methodology adopted by the....
August 31, 2022 Case Laws Income Tax

Validity of assessment u/s 153C - There is no prohibition in the Act that a combined satisfaction-note should not be recorded. Moreover, the satisfaction- note, is......
August 31, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Notice after the expiry of 4 years - reliance on self-same material - Respondent revenue could not establish in course of hearing that.....
August 31, 2022 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessee is a major share holder in loan granting company - Advance given for purchase of property - The words “loans or advances”......
August 31, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - Assessee failed to provide identity and creditworthiness of the persons giving cash to it towards alleged consultancy......
August 31, 2022 Case Laws Income Tax

Addition in respect of closing construction work-in-progress (WIP) - Valuation - When there is no change in number of items of inventory of construction WIP as shown in.....
August 31, 2022 Case Laws Income Tax

Interest on refund u/s. 244A - Short grant of interest u/s. 244A - Interest on interest as available to assessee under newly inserted sub-clause (1A) will have to be......
August 31, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - The reasons recorded for reopening the assessment contain ample proof in itself to show that there was no new material in the......
August 31, 2022 Case Laws Income Tax

Claim of Expenditure at the rate of 7.5% of the interest income - Admittedly, there is no specific expenditure incurred to earn the interest income. However, incurring......
August 31, 2022 Case Laws Customs

Levy of penalty u/s 114(iii) and 114AA of the Customs Act - respondents categorically stated that only the corrigendum was served on them without the show cause notice -....
August 31, 2022 Case Laws Customs

The appellant has not made the pre-deposit and even though time was given to the appellant to make the pre-deposit, the pre-deposit has not been made - In view of the......
August 31, 2022 Case Laws Service Tax

Valuation - cargo handling and port services - inclusion of facility charges in the assessable value - presumption of the Revenue is that the respondent have not......
August 31, 2022 Case Laws Service Tax

Levy of Service Tax - Business Auxiliary Service - incentives and discount support received by the appellant - It is noticed that the appellant purchases vehicles from......
August 31, 2022 Case Laws Central Excise

CENVAT Credit - the tribunal had agreed with the submission made on behalf of the assessee that there is no allegation levelled against the assessee showing the excess......
August 31, 2022 Case Laws Central Excise

CENVAT Credit - availing credit without physically receiving and using the said goods in their factory - It is well settled law that statements recorded by the Central......
August 31, 2022 Case Laws Central Excise

Clandestine Removal - As per the provisions of section 9D it is clear that during adjudication, the adjudicating authority is required to first examine the witness in......
August 31, 2022 Case Laws Central Excise

Valuation of goods - related party transaction - The only case of the department rests on two counts: (i) the appellant has shown three of said companies as its......
August 31, 2022 Case Laws Central Excise

Extended period of limitation - bonafide belief - The appellants have not been able to show any ground by which they could claim that they entertained a bonafide belief.....
August 31, 2022 Case Laws VAT and Sales Tax

Constitutional validity of amendment to VAT act after amendment to Constitution to introduce GST laws - The legislative competence to amend KVAT Act through Finance Act.....
August 30, 2022 Act Rules SEZ

Information Technology (IT) and Information Technology enabled Services (ITeS) Units in Domestic Tariff Area shall carry out their job-work in a Special Economic Zone......
August 30, 2022 Act Rules SEZ

Work from Home - Rule 43A of the Special Economic Zones Rules, 2006 - An Unit may permit its employees, including contractual employees, specified in sub-rule (2), to......
August 30, 2022 Act Rules Money Laundering

Safeguarding and retrieving electronic copies of KYC records - In an International Financial Services Centre, no such receiving, storing, safeguarding and retrieving of.....
August 30, 2022 Case Laws GST

Validity of Provisional attachment of the bank accounts of the petitioner and of his firm - Facts of the present case clearly reveals that no proceedings under Section......
August 30, 2022 Case Laws GST

Valuation - transaction value - inclusion of cost / expenditure / supply received on which GST has been paid - Double charging of GST or not - the component of the GST......
August 30, 2022 Case Laws GST

Levy of GST - health-care services provided to patients at their residence by the applicant through qualified nurses and other technically qualified persons - The......
August 30, 2022 Case Laws GST

Exemption from GST - Agent - services provided under the scheme of Kudumbasree - compensation offered by the Department of Insurance of the Government of Kerala - From......
August 30, 2022 Case Laws GST

Admissibility of Input Tax Credit - GST charged by service provider on hiring of bus/motor vehicle - transportation of employees to and from the workplace - the......
August 30, 2022 Case Laws Income Tax

Allowable revenue expenditure u/s 37(1) - difference between the price at which stock options were offered to employees of the appellant company under ESOP and ESPS and.....
August 30, 2022 Case Laws Income Tax

Assessment u/s 153C - acceptance of diaries/loose sheets by the respondent - no opportunity was provided to the petitioner as required u/s 127 of the Act inter alia the.....
August 30, 2022 Case Laws Income Tax

Benefit of exemption u/s 10(10AA)(i) - surrender of leave salary (SLS) - recovery of amount not deducted as TDS - No doubt in my mind that the petitioners, employees of.....
August 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - whether Assessment barred by limitation? - Since the burden of establishing the satisfaction of the statutory condition set out in the.....
August 30, 2022 Case Laws Income Tax

Allowability of capital loss as well as the right of deferred tax assets - Disallowance of capital expenditure debited to the profit and loss account - whether CIT-A......
August 30, 2022 Case Laws Income Tax

Bogus LTCG - Addition u/s 68 - Long Term Capital Gain claimed exempt u/s. 10(38) denied - primary onus to prove - Capital gain earned by the assessee cannot be held as......
August 30, 2022 Case Laws Income Tax

Addition u/s 43B - non deposit of GST before the due date of filing of return of income under section 139(1) - the contention of the assessee that it has not claimed any....
August 30, 2022 Case Laws Income Tax

Disallowance of interest on account of sundry advances - assessee failed to explain before the Ld. CIT(A) that interest free funds were available with assessee for......
August 30, 2022 Case Laws Income Tax

Disallowing the challan paid in the name of one employee & disallowing the subvend fee paid - CIT-A deleted the addition - as submitted assessee has obtained liquor vend....
August 30, 2022 Case Laws Customs

Interpretation of the condition relating to ''use of the goods for specified purpose'' - import of Rotor Blades from China for manufacture and installation of 26......
August 30, 2022 Case Laws Customs

IGST refund - data, with regard to the export, not being transferred to the DGFT portal - The concerned member, CBIC is directed to convene a meeting with the......
August 30, 2022 Case Laws Service Tax

Levy of service tax - Business Auxiliary Service - applicability of reverse charge mechanism - There are no merits in the findings recorded by the Commissioner in para......
August 30, 2022 Case Laws Central Excise

Interest on delayed refund of unutilised CENVAT Credit - a fiscal legislation has to be construed strictly and one has to look merely at what is said in the relevant......
August 30, 2022 Case Laws Indian Laws

Dishonor of Cheque - seeking cross examination of the complainant officer of the bank - In the present application the recall, re-cross examination of the complainant is....
August 29, 2022 Case Laws Income Tax

Tax liability confirmed while processing of return of income by CPC - wrong reporting of income - whether relief could be claimed only by filing revised return for which....
August 29, 2022 Case Laws Income Tax

Validity of Reassessment order passed against the dead person - In this case, during assessment proceeding, assessee was alive, notices were served on him and he......
August 29, 2022 Case Laws GST

Cancellation of petitioners GSTIN Registration - time limitation - While some of them filed appeal beyond the statutory period of limitation, there was further delay in.....
August 29, 2022 Case Laws GST

Violation of principles of natural justice - ex-parte order - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in......

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C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

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...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

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...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

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

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

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