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Highlights / Annotations / Catch Notes For September of 2022

Home Highlights September September 2022 Year 2022

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Showing 351 to 400 of 506 Records

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September 8, 2022 Case Laws GST AAR

Printing Services on Duplex Board Classified as Job-Work Under GST; 12% Tax Rate Applies to All Recipients.
September 8, 2022 Case Laws GST AAR

GST Exemption for Milling Food Grains Into Flour for West Bengal's Public Distribution System Confirmed.
September 8, 2022 Case Laws GST AAR

GST Ruling: Mangrove and Fruit Tree Planting Classified as Environmental Protection Services under Chapter Heading 9994.
September 8, 2022 Case Laws GST AAR

Animal Health Products Trader Denied Input Tax Credit for Promotional Scheme Under CGST Act Section 17(5)(b)(i.
September 8, 2022 Case Laws GST AAR

Project Development and Management Services Exempt from GST as "Pure Services" with No Goods Involvement.
September 8, 2022 Case Laws Income Tax HC

Revisional Authority Erred by Deciding on Merits Instead of Allowing Withdrawal of Revision Petition u/s 264.
September 8, 2022 Case Laws Income Tax AT

Tax Expenditure Allowability: Sections 195, 40(a)(i), and 37(1) Clarify TDS and Disallowance Sequence in Income Tax Act.
September 8, 2022 Case Laws Income Tax AT

Implications of Rejecting Books u/s 145: Presumed Ongoing Activities Based on Past Unaccounted Income Disclosure.
September 8, 2022 Case Laws Income Tax AT

Tax Deduction Allowed: Audit Report Filed Before Return Processing Qualifies for Section 80-IA Deduction.
September 8, 2022 Case Laws Income Tax AT

Compensation for compulsory land acquisition in 2014-15 is tax-exempt u/s 96 of the RFCTLARR Act per CBDT.
September 8, 2022 Case Laws Income Tax AT

Depreciation Can't Be Denied for Unused Assets in a Block, Even if Not Used Every Year.
September 8, 2022 Case Laws Income Tax AT

Charitable Trust Denied Tax Exemption u/s 13(1)(b) for Exclusively Benefiting Kedva Patel Caste.
September 8, 2022 Case Laws Income Tax AT

Developer's Possession for Development Only, Not Sale; No Extra Tax Implications u/s 53-A of Property Act.
September 8, 2022 Case Laws Customs AT

Customs Broker License Revocation Questioned Over Show Cause Notice Timing; Offence Report Date is Key Factor.
September 8, 2022 Case Laws Insolvency and Bankruptcy SC

Corporate Insolvency Process: Guarantor Liable for Loans of Partnership Firms, Creditor Can Directly Pursue Guarantor.
September 8, 2022 Case Laws Service Tax AT

Service Tax Refund on Export Services: No Need to Link Claims to Specific Shipping Bills or Determine FOB Value Per Bill.
September 8, 2022 Case Laws Service Tax HC

High Court Questions CESTAT's Ex-Parte Order Against DIAL Due to Alleged Notice Service Failure.
September 8, 2022 Case Laws Central Excise HC

High Court Rules Decade-Long Adjudication Delays Without Party Fault as Legally Unsound and Invalid.
September 8, 2022 Case Laws VAT and Sales Tax SC

State Prioritized as Secured Creditor for VAT Debts under GVAT Act, as per IBC Section 3(30) Definition.
September 7, 2022 Case Laws GST HC

Court Rules Against GST Department for Missing 7-Day Detention Order Deadline, Upholds Strict Compliance with Statutory Requirements.
September 7, 2022 Case Laws Income Tax HC

Disallowance u/s 40(a)(ia) not applicable if fees for technical services aren't claimed as deduction.
September 7, 2022 Case Laws Income Tax HC

High Court: Reopening Tax Assessments Requires Substantial Information, Not Just a Pretext, u/s 147 of Income Tax Act.
September 7, 2022 Case Laws Income Tax HC

High Court rules Section 69C inapplicable as assessee proves genuine purchases and AO didn't challenge export sales or GPR.
September 7, 2022 Case Laws Income Tax HC

High Court Rules Section 43B of Income Tax Act Inapplicable to Electricity Duty Collected by Assessee as Agent.
September 7, 2022 Case Laws Income Tax AT

Foreign Exchange Premium Amortization Allowed, Not Applicable u/s 43A for Domestic Asset Loans.
September 7, 2022 Case Laws Income Tax AT

Taxpayer Granted Exception u/s 271AAA for Voluntary Income Disclosure During Search and Seizure Operation.
September 7, 2022 Case Laws Income Tax AT

Income Tax Case: A.O Reopens u/s 147, Profits Recharacterized as Unexplained Cash Credit u/s 68.
September 7, 2022 Case Laws Income Tax AT

House Renovation Costs Eligible for Deduction u/s 54F of Income Tax Act, Subject to Verification by Assessing Officer.
September 7, 2022 Case Laws Income Tax AT

TDS Not Applicable on Gold Ornament Wastage u/s 194C; Additions Deleted Due to No Payment Involvement.
September 7, 2022 Case Laws Income Tax AT

CIT(A) approves using foreign associated enterprise as tested party; advises against aggregating transactions for benchmarking. Excludes certain services.
September 7, 2022 Case Laws Income Tax AT

CIT Revises Capital Gains and Book Profits Computation; Not All AO Orders Prejudicial to Revenue u/s 263.
September 7, 2022 Case Laws Insolvency and Bankruptcy AT

IRP's Conduct Questioned for Inflating CIRP Costs; Section 12A IBC Withdrawal Highlights Mismanagement Issues.
September 7, 2022 Case Laws Insolvency and Bankruptcy AT

Court Rules Rs. 4 Crore Payment as Operational Debt, Qualifies for CIRP Under Insolvency and Bankruptcy Law.
September 7, 2022 Case Laws Service Tax SC

Supreme Court dismisses revenue's appeal; hotels not classified as "Renting of Immovable Property" for service tax.
September 7, 2022 Case Laws Service Tax AT

Service Tax on Supplementary Invoices: Apply 10% Rate for Pre-April 2012 Services, Not 12% Post-Rate Change.
September 7, 2022 Case Laws Service Tax AT

Interest Due on Delayed Refund of Pre-Deposit from Before Aug 6, 2014, Starts Post 3-Months After Final Order.
September 7, 2022 Case Laws Central Excise SC

Excise Duty Refund Denied: Returned Goods Valued Lower Than Paid Duty, Assessee's Argument u/s 173L Rejected.
September 7, 2022 Case Laws Central Excise HC

High Court Confirms Bill of Entry Valid for CENVAT Credit u/r 9(1)(c); Transfer Memos, Endorsements Questioned.
September 7, 2022 Case Laws Central Excise AT

Cenvat Credit Denial Clarified: No Malpractice if Credit Not Taken; Rebate or Refund Claims Allowed.
September 7, 2022 Case Laws Central Excise AT

Pharmaceutical Company Penalized for Misusing Exemption Notification via Slump Sale Agreement Beyond Ten-Year Limit.
September 7, 2022 Case Laws Central Excise AT

Company Misses Deadline for Commercial Production, Denied Tax Exemption by Commissioner Under Notification Requirements.
September 7, 2022 Case Laws Indian Laws SC

Handwriting Expert's Report Irrelevant in Cheque Dishonor Cases; Drawer's Signature Presumes Validity Under Indian Law.
September 6, 2022 Case Laws GST HC

Registration Canceled u/r 25 Due to Verification Without Authorized Representative; Revocation Application Planned Within 15 Days.
September 6, 2022 Case Laws GST AAAR

Flavored Milk Classified as Beverage for GST: Not in Natural Form, Processed Milk, Aligns with Oxford Definition.
September 6, 2022 Case Laws GST NAPA

National Anti-Profiteering Authority finds no GST profiteering in flat purchase; Section 171 CGST Act, 2017 not triggered.
September 6, 2022 Case Laws GST NAPA

Tax Reduction Benefits Must Be Passed Individually, No Offsetting Allowed, Says National Anti-Profiteering Authority.
September 6, 2022 Case Laws Income Tax HC

Income Tax Department's debt recovery rights limited to unsecured creditors; secured creditors' claims take precedence.
September 6, 2022 Case Laws Income Tax AT

Sales Tax Incentive Classification: Revenue vs. Capital Receipt Debate; Past Treatment Not Binding for Future Claims.
September 6, 2022 Case Laws Income Tax AT

Assessee Not Liable for Tax Due to Lack of Document Presentation; Section 292CA Presumption Inapplicable.
September 6, 2022 Case Laws Income Tax AT

Employee Stock Option Discounts Deductible as General Expense u/s 37(1) of Income Tax Act During Vesting Years.

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