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Highlights / Annotations / Catch Notes For August of 2022

Home Highlights August August 2022 Year 2022

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Showing 201 to 250 of 496 Records

1 2 3 456 7 8 9........ 10

August 20, 2022 Case Laws Income Tax HC

Court Clarifies 'Dispute' in Vivad Se Vishwas Scheme; Directs CIT to Reassess Petitioner's Settlement Claim.
August 20, 2022 Case Laws Income Tax HC

High Court Orders Review of AO's Actions in Section 263 Case Over Section 13(1)(c) Tax Violation.
August 20, 2022 Case Laws Income Tax AT

Revision u/s 263 upheld due to AO's failure to verify 'other income'; addition u/s 68 justified.
August 20, 2022 Case Laws Income Tax AT

Supreme Court Rules Section 43CA of Income Tax Act Applies Retrospectively, Favoring Assessee in Stamp Duty Dispute.
August 20, 2022 Case Laws Income Tax AT

Transfer Pricing Adjustment Deleted: Chapter X Inapplicable as Interest Not Claimed as Expenditure, Deemed Revenue Neutral.
August 20, 2022 Case Laws Income Tax AT

Assessment Reopened u/s 147 Due to Incorrect Facts; Taxpayer's Filed Return Overlooked by Assessing Officer.
August 20, 2022 Case Laws Income Tax AT

Rectification of Mistakes u/s 154: Four-Year Limitation Period Ensures Order and Prevents Misuse of Authority.
August 20, 2022 Case Laws Income Tax AT

CIT's Section 263 Revision Overruled: Income u/s 68 Shouldn't Be Taxed u/s 115BBE.
August 20, 2022 Case Laws Income Tax AT

Appellate authority upholds protective tax assessment; ensures tax collection even if substantive assessment fails. No taxpayer harm.
August 20, 2022 Case Laws Income Tax AT

Section 56(2)(viib) of the Income Tax Act allows multiple methods for share FMV; Rule 11UA isn't mandatory.
August 20, 2022 Case Laws Income Tax AT

Income Tax Act Section 153A Proceedings Valid Without Search at Registered Office; Warrant Can Target Any Relevant Location.
August 20, 2022 Case Laws Income Tax AT

Court Upholds Assessee's Right to Separate Deductions for Each Windmill Unit u/s 80IA Despite Consolidated Accounts.
August 20, 2022 Case Laws Income Tax AT

Court Disallows Entire Sales Promotion Expenses Due to Lack of Evidence for Gift Distribution by Medical Representatives.
August 20, 2022 Case Laws Income Tax AT

Nominal Members of Cooperative Societies Eligible for TDS Exemption u/s 194A, as per Maharashtra Cooperative Societies Act.
August 20, 2022 Case Laws Income Tax AT

Dispute Over Long-Term Capital Gains: Assessee's Improvement Costs Questioned; Affidavit Deemed Self-Serving, Lacks Evidence.
August 20, 2022 Case Laws Customs AT

Adjudicating authority must allow cross-examinations upon request u/s 138 B to ensure fairness in customs cases.
August 20, 2022 Case Laws Companies Law HC

Director Disqualified for Not Filing Returns of Dissolved Company; Authorities Criticized for Ignoring Dissolution Status.
August 20, 2022 Case Laws Insolvency and Bankruptcy AT

Mobilization advance not considered financial debt u/s 5(8)(i) of Insolvency and Bankruptcy Code; lacks time value of money.
August 20, 2022 Case Laws Service Tax HC

Court Grants Legal Firm Refund of Unutilized CENVAT Credit for Exported Services u/r 2(p)(2) Exclusion.
August 20, 2022 Case Laws Central Excise AT

Commission Agent Services Not Input Services under CENVAT Credit Rules; Penalty Imposed u/r 15, 2004.
August 18, 2022 Case Laws GST HC

Court Overturns Decision on Vehicle Detention for Expired E-way Bill, Orders Fair Reassessment for Petitioner.
August 18, 2022 Case Laws GST HC

Court Upholds Validity of Demand-cum-Show Cause Notice u/s 63 of CGST/OGST Act; No Grounds for Judicial Intervention.
August 18, 2022 Case Laws GST HC

Court Rules Funds Retention Justified Until Adjudication Complete Due to Show Cause Notice Reference in Mandamus Case.
August 18, 2022 Case Laws Income Tax HC

Tribunal Cancels Registrations u/s 35C for Fake Donations; High Court Upholds Tribunal's Decision as Reasonable.
August 18, 2022 Case Laws Income Tax HC

Court Awaits Evidence on Undisclosed Foreign Assets and Black Money Involving M/s. RAL; Notice Under Review.
August 18, 2022 Case Laws Income Tax AT

Section 40A(2) Disallowance of Expenses: Alleged Profit Shifting to Related Partnership Firm Deemed Baseless and Deleted.
August 18, 2022 Case Laws Income Tax AT

Gift from Mother-in-Law Deemed Genuine: Section 68 Addition Not Justified, Assessee Proves Donor's Identity and Transaction Validity.
August 18, 2022 Case Laws Income Tax AT

Appeal Denied: CIT(A) Rejects Delay Condonation Request, Citing Insufficient Cause u/s 249(3) of Income Tax Act.
August 18, 2022 Case Laws Income Tax AT

Income Tax Commissioner Cancels 12A Registration and 80G(5) Approval, Effective from 2017-18, After Sale of Institutions.
August 18, 2022 Case Laws Customs HC

Court Rules Corrigendum Issued Six Years Later is a New Show Cause Notice Due to Significant Changes.
August 18, 2022 Case Laws Customs AT

Revenue's appeal dismissed; Commissioner (Appeals) rightly reduced redemption fine on undervalued imported goods to 10%.
August 18, 2022 Case Laws Customs AT

Customs Valuation: Integrated Circuits' Use Shouldn't Affect Declared Value; Follow Rule 4 for Identical Goods' Transaction Value.
August 18, 2022 Case Laws Customs AT

Customs Duty Exemption for Aircraft: CAR 1999 Applies, Overruling King Rotors' Misapplication of CAR 2010.
August 18, 2022 Case Laws Customs AAR

Differential Pressure and Tyre Pressure Sensors Classified Under Heading 9026, Sub-heading 9026 20 00 for Import.
August 18, 2022 Case Laws Customs AAR

Single Driver Speakers Classified Under Sub-Heading 8518 21 00 Due to Built-In Amplifier and Drive Unit Count.
August 18, 2022 Case Laws Insolvency and Bankruptcy AT

Tribunal Rules: CoC Can't Call for Final Compliant Resolution Plans Post-Negotiation; Applicant's Plan Stands Approved.
August 18, 2022 Case Laws Service Tax HC

Court Rules University Not Liable for Service Tax on Leased Building Rent, Sets Aside Show Cause Notice.
August 18, 2022 Case Laws Central Excise AT

Penalty for Late ER-1 Filing Challenged: No Fraud or Misconduct Found, Rule 12(6) Penalty Questioned Under Central Excise Rules 2002.
August 18, 2022 Case Laws VAT and Sales Tax HC

'Robinson Barley' and 'Purity Barley' Classified as Distinct Products, Taxed at 12% Instead of 4% Cereal Rate.
August 18, 2022 Case Laws VAT and Sales Tax HC

Court Rules on Timely Tax Assessments; Nullifies Interest and Penalty Orders, No Tax Refund for Taxpayer.
August 18, 2022 Case Laws Indian Laws HC

Ex-Director Not Liable for Dishonored Cheque in Post-Resignation Complaint, Confirms High Court.
August 17, 2022 Case Laws GST HC

GST Registration Restored: Failure to Serve Notice for Inspection Violated Rule 25 of CGST Rules, 2017.
August 17, 2022 Case Laws GST HC

Court Orders Refund of IGST on Ocean Freight Charges per Notification No. 10 of 2017 Within Six Weeks.
August 17, 2022 Case Laws GST NAPA

Construction Firm Fails to Pass Input Tax Credit Benefits to All Flat Buyers, DGAP Investigation Reveals Profiteering Issues.
August 17, 2022 Case Laws Income Tax AT

Debate on Income Declaration Method: Project Completion vs. Completed Contract for AY 2006-07; CIT(A) Decision Upheld.
August 17, 2022 Case Laws Income Tax AT

Court Upholds PCIT's Decision: Firm's Non-Deduction of TDS on Interest to Ex-Partners Deemed Erroneous u/s 194A.
August 17, 2022 Case Laws Income Tax AT

Litigation Expenses Deemed Revenue Expenditure for Business Operations Due to Lack of Ownership Interest in Asset.
August 17, 2022 Case Laws Income Tax AT

Tax Credit Dispute: TDS Credit Disallowed Due to Data Mismatch; Section 154 Rectification Inapplicable.
August 17, 2022 Case Laws Income Tax AT

Reopening Tax Assessment u/s 147 Invalid Due to Change of Opinion, Not New Evidence, Court Rules.
August 17, 2022 Case Laws Income Tax AT

Directors' Personal Medical Expenses Abroad Disallowed as Business Deductions by Authorities Confirmed.

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