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Highlights / Annotations / Catch Notes For August of 2022

Home Highlights August August 2022 Year 2022

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Showing 251 to 300 of 496 Records

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August 17, 2022 Case Laws Income Tax AT

Income Tax Notice Invalid: Incomplete Witness Details Render Section 143(2) Notice by Affixture Void; Section 292BB Inapplicable.
August 17, 2022 Case Laws Income Tax AT

Expenditure on Rolling Mill Rolls Allowed as Revenue, No Enduring Benefit Proven by Revenue Authority.
August 17, 2022 Case Laws Income Tax AT

Court Finds Allegations of Bogus Purchases Unfounded; Assessee's Documentation Upheld as Valid by Assessing Officer.
August 17, 2022 Case Laws Customs HC

High Court Rules Retrospective Enhanced Duty Rate by Customs Based on Notification No. 103/2020-Customs Illegal and Unsustainable.
August 17, 2022 Case Laws Customs HC

Court Strikes Down Plant Quarantine Regulation 14(2) for Violating Article 19(g) with Excessive Fees in India.
August 17, 2022 Case Laws Customs AT

EPCG Scheme: Refractory Bricks Qualify as Accessories for Manufacturing, Not Limited by 'Refractories for Initial Lining' Phrase.
August 17, 2022 Case Laws Companies Law Tri

Equity shares allotted to relatives without disclosure; case involves oppression under Companies Act sections 397, 398, 402, 241-242.
August 17, 2022 Case Laws SEBI SC

Distributors cannot claim expenses for services post-winding up notice under Regulation 39(3)(b) in mutual fund schemes.
August 17, 2022 Case Laws Service Tax AT

Shot Firers Not Agents for Appellant; Blasting Activity Classified as Sale of Goods, Exempt from Service Tax.
August 17, 2022 Case Laws Service Tax AT

Refund Claim Rejection Overturned: Services to GSPHCL Qualify for Exemption as Services to Governmental Authority.
August 17, 2022 Case Laws Service Tax AT

Service Tax Exemption Granted for Railway Repairs u/s 65A, Finance Act 1994; Original Order Overturned.
August 17, 2022 Case Laws Central Excise SC

High Court Orders Single Authority to Adjudicate Central Excise Show Cause Notices Within Six Months.
August 17, 2022 Case Laws Central Excise HC

High Court Remands Mis-Rolls Classification Case to Tribunal for Further Review on Processing Capability Claims.
August 17, 2022 Case Laws Service Tax HC

Court Clarifies Refund Process for Unprovided Services: Section 142(5) of GST Act Overrides Central Excise Act Limitations.
August 17, 2022 Case Laws Central Excise AT

Appellants' CENVAT Credit Reversal Meets Compliance; Department's Claims Unsupported Without Evidence u/r 6(3.
August 17, 2022 Case Laws Central Excise SC

Supreme Court Upholds High Court Ruling: 11-Year Delay in Adjudication Invalidates Show Cause Notice.
August 16, 2022 Case Laws GST HC

CGST Appeal Rejected for Late Filing; High Court Can Accept Post-180-Day Appeals with Sufficient Cause.
August 16, 2022 Case Laws GST HC

Statutory bail granted; FIR under HGST Act quashed. IPC Sections 420, 467, 468, 471, 201, 120-B proceedings continue.
August 16, 2022 Case Laws Income Tax HC

Tribunal Overrules PCIT: Assessee's Derivative Transactions Deemed Non-Speculative u/s 263 Review. Fundamental Error Highlighted.
August 16, 2022 Case Laws Income Tax AT

Bombay High Court upholds penalty for loan transactions via journal entries, violating sections 269SS and 269T.
August 16, 2022 Case Laws Income Tax AT

Tribunal Rules Rental Income u/s 56(2)(iii); Dismisses Related Party Transaction Objection Favoring Assessee.
August 16, 2022 Case Laws Income Tax AT

PCIT Cannot Override AO's Decision on Penalty Proceedings u/s 263 of the Income Tax Act.
August 16, 2022 Case Laws Income Tax AT

Non-Resident's Mauritius commission income transferred to India is not taxable u/ss 5, 68, or 69A of the Income Tax Act.
August 16, 2022 Case Laws Income Tax AT

PCIT's decision u/s 263 overturned: Payments to related party not excessive; AO's order stands.
August 16, 2022 Case Laws Customs AT

No Penalty for Alleged Gold Smuggling Under Customs Act Section 112(b)(i) Due to Lack of Evidence and Knowledge.
August 16, 2022 Case Laws Money Laundering HC

Denying Extension for Response Violates Natural Justice, Hampers Defense Against Money Laundering Property Attachment Order.
August 16, 2022 Case Laws Service Tax AT

Amendment to Notification No. 27/2012-CE (NT) clarifies refund timing for unutilised CENVAT Credits on exported services.
August 16, 2022 Case Laws Service Tax AT

Service tax demand for 2012-2014 against public entity invalid; no fraud found, notice time-barred under extended limitation.
August 16, 2022 Case Laws Central Excise AT

Excise Duty Liability Falls on Job Worker, Not Principal Supplier; Duty Demand Against Supplier Overturned.
August 16, 2022 Case Laws Indian Laws HC

Court Rules on Cheque Dishonor: Insufficient Evidence of Director's Role u/s 141 of Negotiable Instruments Act.
August 16, 2022 Case Laws Indian Laws HC

Court Rules Premature Cheque Presentation as Abuse of Process, Citing Shakespeare's Shylock for Unjustifiable Actions.
August 15, 2022 Case Laws Indian Laws SC

Supreme Court rules High Court's stay on DRAT order unjustified; sale certificate validity upheld u/s 17.
August 13, 2022 Case Laws GST HC

High Court Allows Additional Evidence at Appeal Stage: Endorsement Certificate Accepted Due to Due Diligence and Refusal by Original Authority.
August 13, 2022 Case Laws GST HC

Court Orders IGST Adjustment with CGST and SGST; Refunds Excess Payments as per 2017 Acts.
August 13, 2022 Case Laws Income Tax HC

Court Dismisses Challenge to Income Tax Assessment Reopening; Upholds Issuance Over Receipt u/s 147 Notice.
August 13, 2022 Case Laws Income Tax AT

Interest u/s 234C Not Applicable for Unexpected Income After Due Dates, No Advance Tax Liability Initially.
August 13, 2022 Case Laws Income Tax AT

Claim Denied: Assessee Misses Deduction u/s 80IA(4)(iv)(a) Due to Lack of Declaration in Income Return.
August 13, 2022 Case Laws Income Tax AT

Late Fee u/s 234E for 2014-15 Deleted, Except for Form 26Q, Due to Filing Before June 1, 2015.
August 13, 2022 Case Laws Income Tax AT

Section 263 Revision: Disallowance of F&O Trading Losses by Directors Lacking Board Authorization Under Companies Act 2013.
August 13, 2022 Case Laws Income Tax AT

Management Charges to Associated Enterprise in Austria Allowable as Business Expenses for Freight Services.
August 13, 2022 Case Laws Customs AT

Debate Over Axe Brand Universal Oil's Customs Classification: CTH 30049011 or CTH 33079090? Precedents Include Vicks and Tiger Balm.
August 13, 2022 Case Laws Customs AT

Court Questions Confiscation of Oil Based on Incomplete Testing; Only 3 of 8 Parameters Examined.
August 13, 2022 Case Laws Money Laundering HC

Petitioner Challenges Account Freezing Orders Lacking Required Explanation u/ss 17(1) and 17(1-A) for Alleged Money Laundering.
August 13, 2022 Case Laws Service Tax HC

SVLDRS: Pre-deposit amounts must be deducted after relief extension, not before. Challenge finds current method inconsistent.
August 13, 2022 Case Laws Service Tax AT

Service Tax Refund Granted: M/s Cotunace Not Providing Management Consultancy Services, Reverse Charge Inapplicable.
August 13, 2022 Case Laws Central Excise AT

Department's Allegation of Clandestine Removal Unsubstantiated Due to Lack of Supporting Evidence Across Event Chain Activities.
August 13, 2022 Case Laws Indian Laws SC

High Court's Ruling on Dishonored Cheque Lacks Detail; Case Sent Back for Further Examination.
August 12, 2022 Case Laws Income Tax HC

ITAT rules assessee entitled to interest on refund u/s 244A(1)(b) despite Revenue's "interest on interest" objection.
August 12, 2022 Case Laws GST NAPA

Company Ordered to Deposit Rs. 2,094 for Not Passing GST Exemption on Sanitary Napkins u/r 133(3)(e) CGST Rules 2017.
August 12, 2022 Case Laws GST NAPA

Construction service provider breached Section 171, CGST 2017, by withholding 5.86% ITC benefit from 17 recipients over 21 months.

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