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Highlights / Annotations / Catch Notes For August of 2022

Home Highlights August August 2022 Year 2022

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Showing 301 to 350 of 496 Records

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August 12, 2022 Case Laws Income Tax

Rental income from letting out of the factory building - Profits and gains of business or profession OR Income from Other Sources - the intention of the assessee was to.....
August 12, 2022 Case Laws Income Tax

Jurisdiction of AO to issue notice u/s 143(2) - notice u/s 143(2) was issued by one AO and the assessment has been completed by another AO - The provisions of......
August 12, 2022 Case Laws Income Tax

Accrual of income - Difference between the receipts as per books and form No.26AS - Assessee has shown turnover of Rs.10.09 crores, declaring GP at 9.16% and Net Profit.....
August 12, 2022 Case Laws Income Tax

Revision u/s 263 - the AO also mentioned in the order that “The Documents as submitted by the assessee were examined and placed on record”, however no remark on the......
August 12, 2022 Case Laws Income Tax

Rectification u/s 154 - Deduction u/s 80IB - audit report in Form-10CCB was not filed along with the return of income - The ld. CIT(A) has rejected the appeals by......
August 12, 2022 Case Laws Customs

Denial of refund - Non adhering to the instruction given by the CBEC - The CBEC circular and the instructions bind the Customs Authorities. In any case, the Customs......
August 12, 2022 Case Laws Customs

Eligibility for exemption - it is undisputed that they intercepted boats used by the Coast Guard Ministry of Defence Government of India is only for security of the......
August 12, 2022 Case Laws Customs

Refund claim - refund rejected on the ground that the bills of entry under which assessments were made were not assailed - refund of duty is a mechanical process of......
August 12, 2022 Case Laws Service Tax

Refund claim - time limitation - The authorities and for that matter this Tribunal, being creatures of the statute cannot extend the period of limitation or pass an......
August 12, 2022 Case Laws Service Tax

Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of......
August 12, 2022 Case Laws Central Excise

Absolute Confiscation - cash seized from the residential premise of Director of M/s PML and from the residence of alleged broker/agent for cenvatable invoices - When two....
August 12, 2022 Case Laws Central Excise

Extended period of limitation - Reversal of CENVAT Credit - It is well settled law that onus is on the Department to prove that extended period of limitation is......
August 12, 2022 Case Laws Central Excise

Lesser sanction of refund claim and non-payment of interest - The department was required to sanction the amount as claimed in the original refund application, which was....
August 12, 2022 Case Laws VAT and Sales Tax

Validity of demand - order has been passed without proper notice to petitioner - Before passing any order, a personal hearing shall be given to petitioner with atleast......
August 10, 2022 Case Laws GST

Constitutional Validity of 2nd proviso to Section 16(2) of the CGST Act, 2017 - Availabiltiy of ITC subject to payment to debtors within 180 days - whether the provision....
August 10, 2022 Case Laws GST

Seeking grant of bail - Conspiracy - Illegal and fraudulent availment of fake Input Tax Credit - It is pertinent to observe that Section 70 of CGST Act provides for......
August 10, 2022 Case Laws Income Tax

Prosecution u/s 276-CC (ii) - evasion of tax - 72 days delay in filing return - considering discrepancy and considering that not only the notice issued to the petitioner....
August 10, 2022 Case Laws Income Tax

Addition u/s 68 - Unexplained share application money - onus to prove - Where the assessee shows that entries regarding cash credit in a third party’s account are......
August 10, 2022 Case Laws Income Tax

Rejection of book result u/s 145(3) - estimation of income - Deduction of depreciation from the estimated income - Depreciation should be allowable being statutory......
August 10, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash deposits - What is relevant is the source for the funds deposited in the bank account and assessee has proved that it has sufficient......
August 10, 2022 Case Laws Income Tax

Disallowance u/s.40A(3) - expenses towards air ticket and hotel expenses in cash in excess of prescribed limit u/s.40A(3) - there is merit in arguments of the assessee......
August 10, 2022 Case Laws Income Tax

Addition u/s 56/68 - Unexplained credit in capital account - advances received by assessee for sale of the property against MOU - We notice that the AO has not expressed....
August 10, 2022 Case Laws Income Tax

Allowable business expenses u/s 37(1) - site encroachment charges, land owners’ payment etc. - Merely because the evictees did not have PAN or not assessed to tax, the......
August 10, 2022 Case Laws Income Tax

Nature of expenses - AO incorrectly applied matching principle for making disallowance, as he over looked the same line of business of the asessee where sales of......
August 10, 2022 Case Laws Income Tax

TP Adjustment - determination of Arm’s Length Price (ALP) - The products are unique and not comparable to others. The terms and conditions and the economic circumstances....
August 10, 2022 Case Laws Customs

Criminal Conspiracy - Proceedings against the Superintendent of Customs, EOU (petitioner) - wrongful loss to the Government of India - The sanction given under Section......
August 10, 2022 Case Laws Companies Law

Validity of summon order - Winding up of the company - Dishonor of Cheque - Section 138 of NI Act - in terms of Section 279(1) of the Companies Act, 2013, a suit or......
August 10, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Recovery proceedings initiated by the bank under SARFAESI Act - Respondent No. 1 certainly has the right to proceed against the collateral securities for recovery....
August 10, 2022 Case Laws Insolvency and Bankruptcy

Effect of interim moratorium - Dishonor of Cheque - ongoing CIRP proceedings - this court would have to interpret the terms “all the debts” and “any legal action or......
August 10, 2022 Case Laws Service Tax

Extended period of limitation - The assessee has not disclosed the value of taxable service for the period 10.9.2004 to 31.7.2007 in their ST 3 Returns filed to the......
August 10, 2022 Case Laws Central Excise

CENVAT Credit - Works Contract Services - Input Services - The expression “modernisation, renovation or repairs of a factory” was appearing in the definition of ‘input......
August 10, 2022 Case Laws Indian Laws

Dishonor of Cheque - cheques in question have not even been issued by the petitioner company - misuse of letter heads of the petitioner company - The petitioner company.....
August 9, 2022 Case Laws GST

Issuance of separate SCN with respect to same search and seizure operation - two proceedings by two authorities of GST department - it is unbelievable that two (not......
August 9, 2022 Case Laws GST

Inadvertent error in applying for the e-way bill - There appears no doubt to the genuineness of the explanation furnished by the assessee that the mistake was......
August 9, 2022 Case Laws GST

Rejection of revocation of the cancellation of the registration - the arbitrary exercise of power cancelling the registration in the manner in which it has been done has....
August 9, 2022 Case Laws GST

Validity of summary SCN - The notices under section 73(1) of the Act of 2017 at Annexure-1 of the respective writ petition is in the standard format and neither any......
August 9, 2022 Case Laws GST

Right to file an appeal - whether a person who opts to make payment in terms of Clause (a) of Sub-Section (1) of Section 129 of the CGST Act / SGST Act to get......
August 9, 2022 Case Laws GST

GST on works contract - estimation of value - contract period was extended beyond 01.07.2017 - the task of determining the differential GST, i.e. segregating labour,......
August 9, 2022 Case Laws GST

Seeking grant of anticipatory bail - allegation of availment of fraudulent ITC from fictitious firms and passing on the said fraudulent ITC with an intention to evade......
August 9, 2022 Case Laws Income Tax

Gift u/s 56(2) (vii) - scope of term relatives u/s 2(41) - Grant of exemption from income tax on gifts received - relatives as defined under Section 2(g) of the Senior......
August 9, 2022 Case Laws Income Tax

Waiver of interest under Section 234B and 234C - Non deduction of TDS by the payer - prior to the financial year 2012-13, the amount of income-tax which is deductible or....
August 9, 2022 Case Laws Income Tax

TP Adjustment - selection of MAM - Tribunal held that resale price method adopted by the assessee in determining its ALP of international transactions with AE, is not......
August 9, 2022 Case Laws Income Tax

Application before the settlement commission - The writ petition was pending when the Settlement Commission was abolished and Interim Board was brought into operation.......
August 9, 2022 Case Laws Income Tax

Revision u/s 263 - Capital gain on property of the respective HUFs or respective individual assessee's - Merely because land is divided, with a view to avoid family......
August 9, 2022 Case Laws Companies Law

Permanent stay of winding up proceedings - Company failed to pay the debts - going concert - BIFR sanctioned the scheme of revival - This court cannot lose sight of the.....
August 9, 2022 Case Laws Income Tax

Capital capital computation - expense deductible u/s 48 - payment made to a person who helped the assessee in obtaining favorable decision in her favour - it is......
August 9, 2022 Case Laws Direct Taxes

Benami transactions - matter was heard by one authority and the judgment was pronounced by another authority - A writ is maintainable when there is a right. In the......
August 9, 2022 Case Laws SEBI

Offence under SEBI - Whether SEBI is required to disclose documents in the present set of proceedings? - The approach of SEBI, in failing to disclose the documents also.....
August 9, 2022 Case Laws SEBI

Manipulation of share price - guilty of violating provisions of Section 12A (a), (b), (c) of the SEBI Act - The securities market deals with the wealth of investors. Any....
August 9, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - If IBC is purely used for the purpose of Debt Recovery, particularly when the amounts due are small, and the Company is a solvent entity and is a......

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