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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 1 to 50 of 6197 Records

12 3 4 5........ 124

December 31, 2022 Case Laws GST

Provisional attachment of bank account of the petitioner - Period of limitation - it is evident that both the provisional attachment orders dated 02.12.2019 and......
December 31, 2022 Case Laws GST

Validity of assessment order - The fact of issuance of notice in Form GST-DRC-01 dated 14.1.2022 is clearly mentioned at internal page 12 of the impugned assessment......
December 31, 2022 Case Laws GST

Input Tax Credit - GST charged by service provider on canteen facility provided to employees working in factory - they have been discharging GST on the canteen charges......
December 31, 2022 Case Laws Income Tax

Penalty u/s. 271DA - deposit of cash in the bank account of the assessee, directly by the party, at a different location - Considering the nature of business of the......
December 31, 2022 Case Laws Income Tax

Addition made u/s.50C in respect of transfer of leasehold rights in land and building - When there is no provision in the Act to substitute Full value of consideration......
December 31, 2022 Case Laws Income Tax

Income of salary earned by the assessee in USA to tax in India - ‘resident alien’ in USA - There is nothing before us to contradict the findings of the learned CIT(A) in....
December 31, 2022 Case Laws Income Tax

Royalty Payment - TDS on remittance to University of Cambridge, UK, which is for examination fee, books purchased and teacher’s training fee - the payment made by......
December 31, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Deduction u/s 54 - The mere delay on the part of the developer to hand over the possession of the flat would not vitiate the claim of......
December 31, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - addition were made u/s 69 and 69C - ld PCIT has stated that the AO has not applied the rate of tax as per section 115BBE, what he meant was......
December 31, 2022 Case Laws Customs

Levy of penalty u/s 114 - corroborative evidences like statements of the co-noticees - it is clear that the statements of a person made under Section 108 of the Act 1962....
December 31, 2022 Case Laws Customs

Levy of Customs Duty - loss of the cargo on account of the super cyclone - If the goods themselves were not available on account of the super cyclone, it is......
December 31, 2022 Case Laws Customs

Confiscation - redemption fine - penalty - Classification of imported goods - Aluminium Profile - It is not the case of Revenue that the appellants had mis-declared the.....
December 31, 2022 Case Laws Customs

Valuation of imported goods - contemporaneous data of imports - rejection of declared value - the assessable value in these Bills of Entry were given in Rupees whereas......
December 31, 2022 Case Laws Companies Law

Jurisdiction of civil court / NCLT - appropriate forum for the adjudication of the disputes - The fundamental principle behind the bar on the jurisdiction of the civil......
December 31, 2022 Case Laws Service Tax

Exemption from Service Tax - The exemption which was earlier granted in the public interest was withdrawn in the public interest - Whether public interest existed or not....
December 31, 2022 Case Laws Service Tax

Rejection of refund claim - finalization of provisional assessment - relevant date - it is only when the Commissioner (Appeals) passed the order on 17.10.2012 that the......
December 31, 2022 Case Laws Central Excise

Recovery of Central Excise Duty alongwith interest and penalty - landowners - As far as dues of the Central Excise are concerned, they were not related to the said plant....
December 31, 2022 Case Laws VAT and Sales Tax

The proper remedy for the petitioner would be to avail the remedy of Appeal in terms of Section 33 of the VAT Act. The material on record shows that the petitioner did......
December 31, 2022 Case Laws Indian Laws

Validity of revision / enhancement of the property tax - Non-deployment of revenue sources only leads to the denial of proper infrastructure and facilities to the......
December 30, 2022 Case Laws GST

Genuineness of the transaction going by the pay load of the vehicles, which was used for transporting the goods - It is found that the order passed by the appellate......
December 30, 2022 Case Laws GST

Exemption from GST - activity of custom milling of paddy - the claimed benefit of tax exemption, citing reference of Circular No. 51/25/2018-GST dated 31/07/2018 is......
December 30, 2022 Case Laws GST

Classification of supply of services - local authority or not - The requirement that the authority must be established to carry out any function entrusted to a......
December 30, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - Difference of MAT credit not allowed to the assessee as related to surcharge and cess components of the MAT taxes paid in earlier......
December 30, 2022 Case Laws Income Tax

Interest earned on deposit - principle of mutuality - The interest earned on such deposit has a clear and direct nexus to the expenditure incurred in the form of......
December 30, 2022 Case Laws Income Tax

Disallowing the expenses incurred on electricity - the aforesaid payments in terms of the bills raised by the Punjab State Electricity Corporation is an evidence of......
December 30, 2022 Case Laws Income Tax

Addition u/s. 56(2)(viib) - valuation of shares - the valuer has merely adopted the projections made by the management and there was substantial difference in cash flow.....
December 30, 2022 Case Laws Income Tax

CIRP - Demand of income tax - Validity of order of Commissioner of Income Tax (appeals) passed u/s 250 - Once the insolvency proceedings commenced under the Code, all......
December 30, 2022 Case Laws Income Tax

Addition u/s 68 - Unexplained cash deposits - statement of the assessee admitting the income at the time of survey - subsequent retraction made by assessee - it is not......
December 30, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - definition of ‘interest’ as provided under article 12 of the India –U.K. DTAA - the amount received by the assessee is in the....
December 30, 2022 Case Laws Income Tax

Accrual of income - option premium received on sale of 20 flats - interest free option deposits before commencement of construction - Revenue cannot decide or dictate as....
December 30, 2022 Case Laws Customs

Cancellation/revocation of customs broker licence - Period of limitation - No doubt there was no response on the part of the broker in responding to the enquiry report......
December 30, 2022 Case Laws Customs

Revocation of Customs Brokers License - levy of penalty - allegation of Manipulation and fabrication of lab reports - It is not understood as to how the appellant could.....
December 30, 2022 Case Laws Service Tax

Taxablity - services of healthcare or predominantly cosmetic in nature or not - Melasma - Birth Mark Treatment - Hypertrichosis Treatments - Hair Laser Comb Treatment -.....
December 30, 2022 Case Laws Service Tax

VCES scheme - Section 111 of the Finance Act, 2013 clearly provides that in case there is some liability or the declaration made is found to be improper substantially,......
December 30, 2022 Case Laws VAT and Sales Tax

Validity of remanding the case - Tribunal was not correct in remanding back the matter to the assessing authority when all the material was before it and should have......
December 29, 2022 Case Laws GST

Classification of goods - HSN code - rate of GST - In the instant case the assessee have themselves declared their product to be “a packing material used for packing of.....
December 29, 2022 Case Laws GST

Benefit of concessional rate of GST - Supply of works contract to the Indian Railways - construction services - The supply provided by the applicant does not fall under.....
December 29, 2022 Case Laws GST

Composite works contract services - Local authority or not - As the UPJN does not qualify as a local authority and it qualifies as a governmental authority, tax rate of.....
December 29, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - AO issued notice under section 148 of the Act only to make a roving inquiry into the facts which were already considered by the......
December 29, 2022 Case Laws Income Tax

Claim of deduction - lease equalization charge - After referring to the Guidance Note on Accounting for Leases, revised in the year 1995, Supreme Court held that method.....
December 29, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - transactions in question were in the nature of partners’ capital withdrawal - As in the communication whereby the reasons recorded were....
December 29, 2022 Case Laws Income Tax

TDS credit treated as income of the assessee - Nature of income - essentially the TDS credit now claimed by the assessee is in the nature of an additional income over......
December 29, 2022 Case Laws Income Tax

Revision u/s 263 - Scope of Explanation 2 to section 263 - the said Explanation does not give unfettered power to the PCIT to assume revisional-jurisdiction to revise......
December 29, 2022 Case Laws Income Tax

TDS u/s 195 - Scope of “make available” - The concept of make available which requires that fruits of services should remain unavailable to the service recipients in......
December 29, 2022 Case Laws Income Tax

Revision u/s 263 - As on date that in an unabated year the addition can only be made on the basis of incriminating material. Therefore having regards to the legal......
December 29, 2022 Case Laws Income Tax

MAT computation u/s 115JB - Adjustments to book profit - excise duty exemptions as capital receipt - the alleged sum of excise duty exemption is a capital receipt not......
December 29, 2022 Case Laws Income Tax

Investment allowance u/s. 32AC(1A) - Investment in new plant or machinery. - A.O. in the present case has only relied on the audited P & L account, balance sheet and the....
December 29, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained loan - unexplained cash credit - once the amount of loan received through banking channel and repayment of the same along with interest......
December 29, 2022 Case Laws Income Tax

Capital Gains - property was transferred by the assessee to his mother by way of sale deed - addition u/s 50C - the impugned property transferred by the assessee to his.....
December 29, 2022 Case Laws Income Tax

Levy of interest for delay of 1 day in deposit of TDS - the assessee had deposited the amount with the authorized bank within the due date, however, due to technical......

12 3 4 5........ 124

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