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Highlights / Annotations / Catch Notes For August of 2022

Home Highlights August August 2022 Year 2022

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Showing 151 to 200 of 496 Records

1 2 345 6 7 8........ 10

August 23, 2022 Case Laws GST

Seeking grant of Anticipatory Bail - It is apposite to note that as per Sec. 132 of CGST Act, 2017 issuance of invoice or bill without supply of goods or services and......
August 23, 2022 Case Laws Income Tax

Refund claim along with interest u/s 244A - Since, in the present case, the Assessing Officer has failed to process the return of the petitioner filed in accordance with....
August 23, 2022 Case Laws Income Tax

Revision u/s 263 - Deduction u/s 36(1)(vii) with respect to write off of interest - CIT could not invoke jurisdiction u/s 263 as the view taken by the AO was a......
August 23, 2022 Case Laws Income Tax

Claim of deduction on interest/redemption premium on debentures - The CIT(A) has accepted assessee's explanation that it had quantified the premium as per the agreement.....
August 23, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - requirement of giving minimum of 7 days notice - While redoing the exercise, it is open to the respondent to issue a notice afresh u/s.....
August 23, 2022 Case Laws Income Tax

Addition u/s 68 - We do not understand proposition of the assessee that cash had changed the hands from the company to its promoter–Director without any reason and there....
August 23, 2022 Case Laws Income Tax

Capital gain computation - whether the amount paid by the buyer to the tenant for the vacation of tenancy can be taxed in the hands of the tenants or owner of the......
August 23, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Claim made by the assessee u/s. 32AC in respect of investment made in the new plant & machinery - In assessee’s case while interpreting the......
August 23, 2022 Case Laws Income Tax

Addition as cash receipts and cash payment - the tax auditor reported these two items of cash receipt and cash payment shown under the column of loan and deposits......
August 23, 2022 Case Laws Income Tax

Rectification u/s 154 - Deduction u/s 80IB - The assessee would be entitled to the deductions in the rectification under section 154 to the extent permitted by the......
August 23, 2022 Case Laws Income Tax

Disallowance of expenses on non-deduction of tax - Without going into the merit of the addition, we find the alternate argument of the ld. Counsel for the assessee......
August 23, 2022 Case Laws Income Tax

TP adjustment - Inclusion of excise duty on the operating revenue for two comparables - By including excise duty in the case of two comparables by the ld. TPO, the......
August 23, 2022 Case Laws Income Tax

Revision u/s 263 - Out of the three issues raised in the show cause notice u/s 263 of the Act, in two issues ld. AO has conducted complete enquiry during re-assessment......
August 23, 2022 Case Laws Income Tax

Income accrued in India - PE in India - attributing profits to the P.E - Computation made by the A.O. in his assessment order is incorrect as the AO has not allowed the.....
August 23, 2022 Case Laws Customs

Valuation of 125 consignments of imported toys - applicable tariff concession @ 43% or tariff concession @8% - once the order dated September 29, 2021 passed by the......
August 23, 2022 Case Laws Companies Law

Summon Order - Wrongfully withholding the companies’ property - non-application of judicial mind - As it can be seen from the facts that the fate of the property in......
August 23, 2022 Case Laws Companies Law

Compounding of offence under Section 266G of the Companies Act, 1956 - on facts, the nature of offence which the company has charged does not invite with imprisonment or....
August 23, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Debt or not - It is clear that the amount provided by PEC as financial assistance, and claimed by it as financial debt under IBC, is......
August 23, 2022 Case Laws Service Tax

Refund claim - rejection on the ground of limitation, unjust enrichment - In the instance case service tax was liable to be paid at the relevant time and it is only......
August 23, 2022 Case Laws Service Tax

Refund of un-utilised Cenvat credit of Service Tax - The Rule 5 read with notification is very specific and lays down how to determine the quantum of admissible refund......
August 23, 2022 Case Laws Central Excise

Classification of goods - sub-assemblies/parts of CTVS (Colour Television Sets) - when the consignments cleared by the appellant did not contain all the parts at the......
August 23, 2022 Case Laws Central Excise

Remission of central excise duty on semi-finished goods destroyed in the fire accident - The Commissioner clearly exceeded his jurisdiction in deciding this issue by......
August 23, 2022 Case Laws Indian Laws

Dishonor of Cheque - ompany in liquidation - whether the impleadment of Official Liquidator is necessary - Undoubtedly the consent terms provided for the consequence of.....
August 22, 2022 Case Laws GST

Classification of supply - supply of service to an Educational Institute or not - printing stationery items - The supply of answer booklets and other formats used for......
August 22, 2022 Case Laws GST

Transitional credit - Seeking direction to credit the amount relating to input tax credit (ITC) - Rule 120A does not, by itself, stipulate any time limit, though......
August 22, 2022 Case Laws GST

Classification of services - printing services - Since the applicant has stated that he provides the materials (physical Inputs) and the content is owned by the KTBS,......
August 22, 2022 Case Laws Income Tax

Appropriate High Court for filing appeals u/s 260A - While returning the files to be represented in the appropriate court, certain observations were made stating that......
August 22, 2022 Case Laws Income Tax

TDS u/s 194C - non deduction of TDS from the payments made to transporters - relief u/s 194(6) - non-filing of the statutory form as required u/s 194C(7) - On seeing......
August 22, 2022 Case Laws Income Tax

Deduction u/s 54 - The agreement to purchase new house property never fructified into registered Sale Deed till date - till actual conveyance happens, it could not be......
August 22, 2022 Case Laws Income Tax

Undisclosed sale consideration against the sale of property - The draft sale deed - The admission made by the buyer of the property before the Settlement Commission does....
August 22, 2022 Case Laws Income Tax

Disallowance of commission expenses paid by the assessee to its related concern - the fact that the assessee deducted tax at source and both the companies are falling......
August 22, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - Disallowance u/s 40(a)(ia) - AO has not applied his mind before initiating the penalty proceedings rather borrowed his satisfaction from the “tax....
August 22, 2022 Case Laws Customs

Levy of Anti-dumping duty - import of unclad/non-clad aluminium foil from China PR - it is declared that levy and collection of ADD on unclad or non-clad aluminium foils....
August 22, 2022 Case Laws Customs

Maintainability of application filed by the appellant under section 129B of the Customs Act, 1962 read with R.20 of the CESTAT (Procedure) Rules, 1982 for rectification.....
August 22, 2022 Case Laws Customs

Smuggling - Rejection of request of importer for provisional release of seized currency - it is clear that belief of the department about the impugned currency notes to.....
August 22, 2022 Case Laws Companies Law

Oppression and mismanagement - maintainability of suit of appellant - Cumulatively, unless, there is specific bar excluding the jurisdiction of the civil Court on any......
August 22, 2022 Case Laws Service Tax

Non-payment of service tax - manpower supply service - differences in the figures reflected in ST-3 Returns and in form 26AS - form 26AS is not a statutory document for.....
August 22, 2022 Case Laws Central Excise

Clandestine Removal - allegation of two sets of invoices - admissible evidences - it is found that the department has not complied with Section 36B of the Central Excise....
August 22, 2022 Case Laws Central Excise

CENVAT Credit - duty paying documents - The Appellant correctly availed the cenvat credit. Further, the department nowhere raised any dispute on the said records. Thus......
August 22, 2022 Case Laws Central Excise

CENVAT Credit - since admittedly, in the case on hand, the Principal manufacturer, i.e. the Daman unit, paid duty on finished goods, evenif it is produced at job......
August 22, 2022 Case Laws Central Excise

Classification of the goods manufactured by the appellants - chewing tobacco - the learned commissioner has erred in not resorting to the Trade Parlance Test in the......
August 22, 2022 Case Laws Central Excise

Extended period of limitation - Suppression of facts or not - The returns contained all the requisite details as that of the invoice numbers, the amount of invoice, the.....
August 22, 2022 Case Laws VAT and Sales Tax

Validity of assessment order - As a matter of fact, the law casts an obligation on the revenue to inform the assessee in no uncertain words as to the charge against him.....
August 22, 2022 Case Laws Indian Laws

Dishonor of Cheque - In case part payment/s is made after the filing of the complaint, since the offence already stands completed in terms of Section 138(c) of the N.I......
August 22, 2022 Case Laws Indian Laws

Dishonor of Cheque - Once the signature is admitted and execution is proved by the appellant by examining the independent witnesses, there is a presumption that the......
August 22, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of Director u/s 141 of NI Act - The provisions under Section 141 does not make all the Directors liable for the offence. The......
August 20, 2022 Case Laws GST

Levy of penalty - invalid/expired E-way bill - existence of element of tax evasion or not - The principles of natural justice were statutorily recognized and ingrained......
August 20, 2022 Case Laws GST

Levy of GST - Rate of GST - Pure services or not - services proposed to be provided by to the Department of Horticulture for cleaning and sweeping of lawns and garden......
August 20, 2022 Case Laws GST

Classification of manufactured goods - rate of GST - amusement park ride karts commonly known as Go-karts - the 'amusement park ride karts' supplied by the applicant......
August 20, 2022 Case Laws Income Tax

Harassment of assessee - Re-assessment - Huge Demand of income tax - The practice of frequently violating principles of natural justice, non consideration of replies of.....

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