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Highlights / Annotations / Catch Notes For September of 2022

Home Highlights September September 2022 Year 2022

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Showing 301 to 350 of 506 Records

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September 12, 2022 Case Laws Income Tax AT

CIT's Section 263 Revision Invalid if Based Only on Audit Objection; Must Prove Error and Prejudice to Revenue.
September 12, 2022 Case Laws Income Tax AT

Rectification Denied: No Apparent Error Found in Assessment Order u/s 154 of Income Tax Act.
September 12, 2022 Case Laws Income Tax AT

Rectification u/s 154: Set-Off of Unabsorbed Depreciation Allowed for Pre-2017 Assessments, Despite Section 115BBE Amendments.
September 12, 2022 Case Laws Income Tax AT

PCIT Revises Tax Order u/s 263: Share Transfer Profits Unexamined, Assessment Found Erroneous and Prejudicial to Revenue.
September 12, 2022 Case Laws Income Tax AT

AO Fails to Verify Purchase Bill Authenticity u/s 69C; Unreasonable Demands on Assessee for Additional Details.
September 12, 2022 Case Laws Insolvency and Bankruptcy AT

CIRP Clarification: Liquidated Damages and Penal Interest Are Not Financial Debt Under Insolvency Law.
September 12, 2022 Case Laws Central Excise HC

Court Denies Exemption Claims for North-East Region Due to Non-Compliance with Notification No. 33/99-C.E Requirements.
September 12, 2022 Case Laws Central Excise AT

Section 140(1) CGST Act: Only Admissible CENVAT Credit Can Transition to GST, Not Central Excise Act Credits.
September 11, 2022 Case Laws GST HC

Refund Claim Denied: Assessee Lacks Required Documentary Evidence for CGST, SGST, IGST Credit on Zero-Rated Supplies.
September 11, 2022 Case Laws GST HC

Appellate Authority wrongfully dismisses appeal, denies delay condonation request in GST cancellation case; decision must be overturned.
September 11, 2022 Case Laws Income Tax HC

Court Rules Notices u/s 148 Invalid Due to Lack of Jurisdiction and "Unsigned Approval" Challenge.
September 11, 2022 Case Laws Income Tax HC

High Court Upholds AO's Authority to Reopen Assessments u/s 153A for Undisclosed Income Despite Previous Returns.
September 11, 2022 Case Laws Income Tax AT

Assessee's Section 80P deduction denied due to e-return delay; password reset issues cited. Matter referred to CBDT.
September 11, 2022 Case Laws Income Tax AT

Deduction Denied: Ownership of Two Properties Disqualifies Assessee from Section 54F Benefits for Long-Term Capital Gains.
September 11, 2022 Case Laws Income Tax AT

Assessment Error: Wrong PAN and Assessee Name Lead to Mistaken Addition in Goni Book Shop Case.
September 11, 2022 Case Laws Income Tax AT

Reopening of Assessment u/s 147 Invalidated as AO Relied on Borrowed Satisfaction Without Independent Analysis.
September 11, 2022 Case Laws Income Tax AT

CIT Revision Section 263 Stresses Detailed Assessment Orders; Tax Authorities Must Guide Assessing Officers on Documentation.
September 11, 2022 Case Laws Income Tax AT

Interest from Previous Years on Accrual Basis Not Added as Additional Income for NPA Account.
September 10, 2022 Case Laws Customs HC

High Court Clarifies: Only Owners Can Get Provisional Release of Seized Goods Under Customs Act Section 110A.
September 10, 2022 Case Laws Customs AT

Customs Broker Penalized for Negligence, Violating Duty to Protect Importers and Authorities; License Misuse Highlighted in Compliance Breach.
September 10, 2022 Case Laws Insolvency and Bankruptcy AT

Liquidation Order Upheld: Resolution Professional's Actions and Directors' Non-Cooperation Lead to Unanimous COC Vote for Liquidation.
September 10, 2022 Case Laws Insolvency and Bankruptcy AT

NCLT Rules Application for Insolvency Process Time-Barred Due to Expired Limitation Period in MoU Breach Case.
September 10, 2022 Case Laws Service Tax AT

Exclusive Trademark License Exempt from Service Tax as "Transfer of Right to Use" Under Agreement Terms.
September 10, 2022 Case Laws Central Excise HC

Court Criticizes Order for Lack of Detail; Fails to Address Key Legal Issues and Cited Case Law Properly.
September 10, 2022 Case Laws Central Excise AT

CENVAT Credit Case: Demand for Duty Time-Barred Due to Vague Allegations and Invoice Name Mismatch.
September 10, 2022 Case Laws VAT and Sales Tax HC

Appellate Authority can consider new claims if justified; Tribunal accepts 'C' forms for 2005-2006 not previously submitted.
September 10, 2022 Case Laws VAT and Sales Tax HC

Court Rules Excess Pre-Deposit Must Be Refunded Post IBC Resolution Plan Approval, With Applicable Interest.
September 9, 2022 Case Laws GST HC

Circular from 06.07.2022 clarifies and modifies paragraph 3.2 of 31.03.2020 Circular, effective retroactively. Claims need reconsideration.
September 9, 2022 Case Laws GST HC

Court Rules Advance Ruling Application Valid Despite Later Notice; No Bar u/s 98(2) CGST Act.
September 9, 2022 Case Laws GST AAR

Elegant Infra Developers' services to Uttar Pradesh Jal Nigam taxed at 18% GST; exemption not applicable.
September 9, 2022 Case Laws Income Tax HC

Court Questions Validity of Assessment Order u/ss 143(3) and 144B Due to Insufficient Response Time.
September 9, 2022 Case Laws Income Tax AT

Taxpayer's Unexplained Cash Deposit Considered Sales Receipts; Penalty u/s 271(1)(c) Challenged for Inaccuracy Claims.
September 9, 2022 Case Laws Income Tax AT

Assessee not penalized u/s 271(1)(c) for estimated expense allocations; lack of dishonesty in income reporting.
September 9, 2022 Case Laws Income Tax AT

Exemption u/s 11: Court Rules Excessive Rent Payments to Trustees Unreasonable in School Building and Computer Hiring Case.
September 9, 2022 Case Laws Income Tax AT

Investment Write-Off Deduction Approved: Loss from Irrecoverable Amount Allowed as Business Expense Under RBI Guidelines.
September 9, 2022 Case Laws Customs HC

Tribunal Finds Flaws in Polypropylene Anti-Dumping Duty Comparison; Pre-July 30, 2009, Stock Shouldn't Be Considered.
September 9, 2022 Case Laws Customs AT

Confiscation of Refrigerant Gases Challenged: Authorities Must Prove Goods Are Prohibited Before Confiscation.
September 9, 2022 Case Laws Companies Law AT

Companies Must Follow Section 203 for CFO Appointment; Consider Sections 184 and 189 for KMP Eligibility.
September 9, 2022 Case Laws Insolvency and Bankruptcy SC

NCLT Clarifies IBC is Not a Debt Collection Tool; Sections 7 and 9 Should Not Pressure Companies Over Disputed Claims.
September 9, 2022 Case Laws Service Tax HC

Private Construction on Port Land Not Considered Port Services; No Service Tax Applies Under Way Leave Agreement.
September 9, 2022 Case Laws Service Tax AT

High Court Supports Refund Claim for Service Tax Paid Under Protest or Mistake, Validating Appellant's Argument.
September 9, 2022 Case Laws Central Excise AT

Cenvat Credit Refund for Exported Goods: Quarterly Filing and Time Limitations u/r 5 Explained.
September 9, 2022 Case Laws Central Excise AT

Crumb Rubber Powder: Dispute Over Manufacturing Classification for Excise Tax Ignored Tribunal Precedents, Focused on CBEC Circular.
September 9, 2022 Case Laws VAT and Sales Tax HC

Court Upholds Definition of Capital Goods in Goa VAT and Entry Tax Acts, Ensuring Consistency with Central Act.
September 9, 2022 Case Laws VAT and Sales Tax HC

Directors Not Liable for Company Duties Without Explicit Statutory Provision, Recent Case Law Confirms.
September 9, 2022 Case Laws Indian Laws HC

Court Rules Against Doubling Fine for Cheque Dishonor; Emphasizes Realistic Compensation for Loss.
September 9, 2022 Case Laws Indian Laws HC

Retired Partner Liable for Dishonored Cheque Issued During Active Management, Despite Retirement Post-Presentation.
September 9, 2022 Case Laws Indian Laws HC

Accused must provide specific defense to challenge complainant's financial capacity in cheque dishonor cases u/s 139.
September 9, 2022 Case Laws Indian Laws HC

Cheque Dishonor u/s 138: Possible Two-Year Jail, Fine Up to Double the Cheque, or Both.
September 8, 2022 Case Laws GST HC

Court Upholds No Recovery Action for Erroneous CGST Refund; E-Way Bill Compliance Confirmed Under 2018 Notification.

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H: Managing Director's Remuneration Within Companies Act Limits Not Exces...

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