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Highlights / Annotations / Catch Notes For August of 2022

Home Highlights August August 2022 Year 2022

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Showing 451 to 496 of 496 Records

1 ....6 7 8 910

August 3, 2022 Case Laws Central Excise

Classification of goods - Fertilizers or Plant Growth Regulators (ZP-770 Kg.) - It is seen that such enzymes help in plant growth regulation are present but in only......
August 2, 2022 Case Laws GST

Cancellation of petitioner's registration - rejection of petition on the ground of time limitation - That being the intent of the Government to grant relaxation of......
August 2, 2022 Case Laws GST

Levy of penalty - Detention of goods alongwith vehicle - wrong E-way bill - in penal provision such as Section 129 of the GST Act, the element of intention to evade tax.....
August 2, 2022 Case Laws GST

Profiteering - purchase of flat - The present investigation has been conducted up to 31.12.2018 only. However, the Respondent has not obtained the Completion Certificate....
August 2, 2022 Case Laws GST

Profiteering - purchase of flat - The present investigation has been conducted up to 31.12.2018 only. However, the Respondent has not obtained the Completion Certificate....
August 2, 2022 Case Laws Income Tax

Withholding of refund u/s 241A - It is settled law that the refund due to the Petitioner is liable to be released at the time of issuance of the intimation/order under......
August 2, 2022 Case Laws Income Tax

Validity of order - Faceless Assessment - draft assessment order u/s 144B - It hardly stood to reason that the department refused the request of the assessee for grant......
August 2, 2022 Case Laws Income Tax

MAT - Adjustments to book profit - Disallowance as per the clause (f) to Explanation-1 of Sec. 115JB of the Act independently - there is no mechanism provided under the.....
August 2, 2022 Case Laws Income Tax

TP Adjustment - Addition on account of corporate guarantee - International transaction - guarantee fees / commission @ 0.35% will meet the arm’s length criteria in the......
August 2, 2022 Case Laws Income Tax

Revision u/s 263 - Sure, the AO having not considered this aspect of the matter at all, there was no occasion for the assessee to clarify anything thereto, much less qua....
August 2, 2022 Case Laws Income Tax

Validity of assessment proceedings initiated u/s 153C - In case of other person u/s 153C of the Act, the starting point for computation of the block period would be the.....
August 2, 2022 Case Laws Income Tax

Unexplained investment u/s 69 - Addition on account of jewellery (Gold Jewellery and Silver Jewellery) found from the residence as well as bank locker of the assessee......
August 2, 2022 Case Laws Income Tax

Unexplained investment u/s 69 - Addition on account of jewellery (Gold Jewellery and Silver Jewellery) found from the residence as well as bank locker of the assessee......
August 2, 2022 Case Laws Income Tax

Addition made to the income of the assessee on account of cash deposit remaining unexplained - addition u/s. 69A - having accepted the fact that the assessee had......
August 2, 2022 Case Laws Income Tax

Unexplained money u/s. 69A - cash deposit made by the assessee during the demonetization period i.e. from 09.11.2016 to 30.12.2016 - mere possibility of assessee earning....
August 2, 2022 Case Laws Customs

Revocation of Customs Broker Licence - forfeiture of security deposit - There are no answers to the appellant’s contention that “Let Export” orders were issued after due....
August 2, 2022 Case Laws Companies Law

Oppression and mismanagement - Transfer of shares - Once it is accepted that the Appellant can also challenge the transfer of shareholding as being oppressive and as......
August 2, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - to be recognized from the date of NPA or Balance Sheet recognizing the debt - An application under Section 7 of the IBC would....
August 2, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Personal Guarantor - The statutory scheme of the code does not contain any indication that the Personal Guarantor of a Corporate Debtor can escape from its......
August 2, 2022 Case Laws Service Tax

Liability of service tax - unbilled revenue amount - mobilization advance - The Service tax is paid on the basis of the revenue realized towards the provision of the......
August 2, 2022 Case Laws Central Excise

Recovery of excise duty, penalty, etc., from the petitioner - fixation of special rate of excise duty - The petitioner has been able to show a prima facie case for......
August 2, 2022 Case Laws VAT and Sales Tax

Initiation of re-assessment proceedings/revision - Jurisdiction - The only error that appears to have crept in the order of the appeal authority as has been confirmed by....
August 2, 2022 Case Laws VAT and Sales Tax

Interstate sale or Stock transfer - Merely because quantities of camphor may have been transferred in entirety or soon after receipt at the branch also did not create......
August 2, 2022 Case Laws VAT and Sales Tax

Assessment of sales shown in accounts at low prices - Benefit of exemption from VAT - sale of footwear - The language of the section is specific insofar as it states......
August 2, 2022 Case Laws VAT and Sales Tax

Interpretation to the addendum of notification - Available limit of exemption - The Restrictive Notification is not an addendum or corrigendum to the Exemption......
August 2, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability - rebuttal of presumption - non-Executive Independent Directors - What the High Court overlooked was, the contention of these......
August 1, 2022 Case Laws GST

Bail application - Input Tax Credit - availment of input tax credit - fake firms/non-existent firms - Taking into consideration the provisions of law and the fact that......
August 1, 2022 Case Laws GST

Input Tax Credit - Disallowance of debit of IGST from the electronic credit ledger - Rule 86A - The appellant has used the expression “negative blocking”. We find no......
August 1, 2022 Case Laws GST

Seizure of goods alongwith vehicle - concluded proceedings in terms of Section 129(5) on payment of amount as per section 129(3) - The contention of the petitioner that.....
August 1, 2022 Case Laws GST

Levy of GST - Pure services provided by the applicant in the manner of Implementation Support Agency (ISA) Services under JAL JEEVAN MISSION (JJM) for PHE Department -......
August 1, 2022 Case Laws GST

Profiteering - purchase of flat - The Authority takes cognizance, based on the DGAP’s verification, that the Respondent No. 2 has passed on benefit as per Table-N above.....
August 1, 2022 Case Laws Income Tax

TDS u/s 195 - withholding of tax - PE in India - obligation to deduct TDS - As rightly held by the High Court, since the Appellant requested issuance of Certificate for.....
August 1, 2022 Case Laws Income Tax

Rate of deduction of tax in the case of a non-resident who does not have a PAN - DTAA between India and Netherlands - It is not in dispute that assessee has not deducted....
August 1, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - denial of natural justice - order passed under Section 148A(d) - The legal principle that can be culled out from the aforementioned......
August 1, 2022 Case Laws Income Tax

Levy of penalty u/s 271D V/S 271E - alleged violation of section 269SS having received Rs.15.50 lacs, in cash from wife - allegation of default specified u/s. 269-T -......
August 1, 2022 Case Laws Income Tax

Rental income - Deduction u/s 24(b) - interest paid on the amount borrowed - the loan was not borrowed for the impugned Flat No.11. Assessee had claimed that the loan......
August 1, 2022 Case Laws Income Tax

Unexplained expenditure - The whole name of this price rigging mechanism was given as “screen management charges”. We are not concerned with the mechanism as well as the....
August 1, 2022 Case Laws Income Tax

Revision u/s 263 - issue of shares at a premium - As in present case, the valuation made by the assessee is not in accordance with Rule 11UA , as assessee tried to......
August 1, 2022 Case Laws Income Tax

Revision u/s 263 - Revenue recognition against advances received - It is the other party who makes the payment, who has not objected or had not made any claim against......
August 1, 2022 Case Laws Income Tax

Bogus LTCG - Addition u/s 68 - bogus penny stock transaction - suspicion v/s facts - disallowing the exemption u/s 10(38) - The assessee has demonstrated with......
August 1, 2022 Case Laws Customs

Project Import - De-registration of the contracts registered by petitioner - Delayed adjudication and new objection raised by the revenue after 30 years of re-export -......
August 1, 2022 Case Laws Customs

Validity of SCN - delivery of notices beyond the time limitation - the notice was served on them by hand on 03.04.2001. In such circumstances, the service of notice......
August 1, 2022 Case Laws Customs

Cancellation of the IEC - EPCG Scheme - levy of penalty - the learned Judge while disposing the writ petition filed by the appellant, challenging the order of......
August 1, 2022 Case Laws Customs

Rectification of mistake - Calculation of correct Fe content - Iron Ore Fines - The correct Fe content was required to be determined on the basis of the guidelines......
August 1, 2022 Case Laws Service Tax

Validity of order quashing the show cause notice (SCN) by the writ court - Recovery of service tax not levied or paid or short-levied or short-paid or erroneously......
August 1, 2022 Case Laws VAT and Sales Tax

Liability of tax - movement of capital goods from the petitioner’s unit in SEZ to DTA unit - the plea of lease arrangement under which capital goods are transferred from....

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F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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