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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 101 to 150 of 6197 Records

1 234 5 6 7........ 124

December 26, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - notice issued to a non-existing company - it is very clear that the assessee did not inform the AO as required under the......
December 26, 2022 Case Laws Income Tax

Revision u/s 263 - AO has not conducted necessary inquiry before allowing deduction u/s. 54F, but simply allowed the claim made by the assessee. Section 54F of the Act......
December 26, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - The fact remains that the specific issue mentioned and has been examined and the contention of the assessee accepted by the Assessing Officer......
December 26, 2022 Case Laws Income Tax

Addition based on estimated additional gross profit - When the sale value of the cranes, which was considered for computation of WIP, has already included the profit......
December 26, 2022 Case Laws Income Tax

Nature of expenses - expenses pertain to a film which may not be released - legal fees paid to the retainer advocates firm for taking care of litigation - Whether the......
December 26, 2022 Case Laws Customs

Seeking recovery of damages alongwith interest - Benefit of redemption of goods could not be availed as the goods were sold in the auction - Had the Commissioner......
December 26, 2022 Case Laws Customs

Seeking conversion of shipping bills - The appellant has established its bona fides; but for the inaction by the DGFT, perhaps there would not have been any delay in......
December 26, 2022 Case Laws Central Excise

Classification of goods - eligibility for exemption - The General Rules of Interpretation must be applied to decide classification and they cannot be used to decide the.....
December 26, 2022 Case Laws Central Excise

Interest on differential duty- captive consumption - revenue neutrality - revised CAS-4 prepared by the cost accountant - the liability to pay interest on duties......
December 24, 2022 Case Laws GST

Cancellation of registration of petitioner - no valid reason provided - as the show-cause notice dated 26.05.2022 is bereft of any reasons, the same deserves to be......
December 24, 2022 Case Laws GST

Levy of GST - Supply of service or not - services provided by the University of Kola relating to affiliation granted to colleges for imparting education - the......
December 24, 2022 Case Laws Income Tax

Deductions u/s 80-IBA - writ of Mandamus to direct the Respondent to extend the time period for completion of construction projects from five years to seven year under......
December 24, 2022 Case Laws Income Tax

Reduction of cost imposed on Income Tax officers - they have acted arbitrarily, illegally without jurisdiction, caused harrassment to the petitioner and abused power......
December 24, 2022 Case Laws Income Tax

Capital gain computation - Jantri rates v/s DVO’s report - Tribunal has rightly observed that once valid reference to the valuation officer is made under section......
December 24, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - the consideration received by the assessee for permitting the right to use of brand name/trademark under TLA is nothing else.....
December 24, 2022 Case Laws Income Tax

Exemption u/s 11 - Application of provisions of "Accumulation of income" for Notional Income (Rent) - the assessee has violated the provisions of section 13(1)(c) r.w.s.....
December 24, 2022 Case Laws Income Tax

TDS u/s 195 - disallowance u/s 40(a)(i) - AO has invoked Explanation-2 to Sec.195(1) as inserted by Finance Act, 2012 w.r.e.f. 01.04.1962. However, the assessee could......
December 24, 2022 Case Laws Income Tax

Penalty u/s. 271D - assessee has repaid loans/ deposits from various sister concerns through journal entries, i.e., otherwise than account payee cheques/draft - though......
December 24, 2022 Case Laws Income Tax

Nature of receipt - amount received by the assessee firm as a compensation for pre-closure of its BOT projects - Revenue or capital receipt - both the learned......
December 24, 2022 Case Laws Income Tax

Maintainability of appeal before ITAT - Commissioner (Appeals) need to be approached first - The order sought to be impugned in this appeal is passed by the AO and,......
December 24, 2022 Case Laws Customs

Detention order - Smuggling - illicit import of foreign origin gold into India via air cargo - The failure and non-supply of legible/translated copies of all RUDs......
December 24, 2022 Case Laws Customs

Confiscation of imported goods - vessel - there is no sufficient material to substantiate the case of mis-statement much less any such acts wilfully done by the......
December 24, 2022 Case Laws Customs

Confiscation of the imported machinery under the EPCG scheme - the DGFT, by granting extension for fulfilment of export obligation, have condoned the delay in achieving.....
December 24, 2022 Case Laws Insolvency and Bankruptcy

Extension of period of insolvency resolution proceeding, beyond limit - when there is a specific provision on the question of maintainability of a claim for subsequent......
December 24, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Seeking appointment of a sole arbitrator for the resolution of disputes between the parties - The purpose and rationale behind granting a moratorium is to ensure.....
December 24, 2022 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Appellants raised several objections against the Resolution Plan, as approved by the CoC, being discriminatory towards ‘Operational......
December 24, 2022 Case Laws Insolvency and Bankruptcy

Seeking replacement of Resolution Professional (RP) - Why the Adjudicating Authority did not choose the name suggested by two Applicants and accepted the name suggested.....
December 24, 2022 Case Laws Insolvency and Bankruptcy

Valid Authorisations for Assignment (AFA) on the date of appointment as the Liquidator of the Corporate Debtor - The Interim injunction order passed by the Hon’ble......
December 24, 2022 Case Laws Insolvency and Bankruptcy

Validity of Sale Confirmation Letter and Sale Certificate - One cannot remain in Oblivion, as to the crystalline fact, that the Appellant / 1st Respondent, had......
December 24, 2022 Case Laws Insolvency and Bankruptcy

Validity of approval of Resolution Plan - Dues of EPF - Seeking entire claim to be allowed on priority - the ‘Petitioner’ / ‘Appellant’ is ‘not a Party’ to the......
December 24, 2022 Case Laws Service Tax

Levy of Service tax - Construction of Complex Service - In the present case, the quarters/residential complexes were got constructed by the AMC and AUDA for urban poor......
December 24, 2022 Case Laws Central Excise

Valuation - non-inclusion of value of Bought Out items received at site - If there was any undervaluation of these items then the demand of duty should have been made on....
December 24, 2022 Case Laws VAT and Sales Tax

Refund the amount of excess tax paid by the appellant - if the amount is not refunded within time, the appellant / assessee would be entitled to interest on the same as.....
December 24, 2022 Case Laws VAT and Sales Tax

Rejection of appeal on the ground of non-payment of pre-deposit amount - instead of this Court delving into the factual aspect involved in the matter, should direct the.....
December 23, 2022 Case Laws GST

Classification of manufactured goods - If the appellants had restricted their reply only to the extent query raised, this problem could have been averted. Thus, not only....
December 23, 2022 Case Laws GST

Refund of ITC - forcing an option to the assessee - It is clear from the narrative thus far that the dealer has two options i.e., refund or carrying forward the ITC to......
December 23, 2022 Case Laws GST

Refund claim of tax wrongly paid or allowing ITC to the correct party - inadvertent mistake in filling the GST number in the GSTR-1 - seeking permission to rectify the......
December 23, 2022 Case Laws GST

Validity of advance ruling - The main plank of argument of learned counsel for petitioner is that even by the date of filing of application before ARA on 15.12.2020, the....
December 23, 2022 Case Laws GST

Refund of unutilised input tax credit - non-compliance with the procedure - When the entitlement of the petitioner for refund is not in dispute and the appellate......
December 23, 2022 Case Laws Income Tax

Validity of assessment order - undue haste in passing the order - the assessee had not been given 5 days time and effectively, they had only 48 hours to submit its reply....
December 23, 2022 Case Laws Income Tax

Provisional attachment u/s 281B - mandatory pre-requirement and precondition of recording of formation of opinion - It is trite law that grant of approval should not be.....
December 23, 2022 Case Laws Income Tax

Deductions u/s 80IB(10) - delayed filing of return - omission on the part of tax consultant due to severe ill health of his son - We do not find that the omission to......
December 23, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - justification for claim of deduction u/s. 54B - Section 54B of the Act is not applicable, if the land was not used for agricultural purposes in....
December 23, 2022 Case Laws Income Tax

Revision u/s 263 - Eligibility of deduction u/s 80G - Deduction u/s 80G for donation made to Ramkrishna Mission Ashram, ld. PCIT took an adverse view for want of......
December 23, 2022 Case Laws Income Tax

TDS u/s 194I - compensation paid by the assessee to the tenants towards alternative accommodation not being in the nature of rent as defined in section 194I, there is no....
December 23, 2022 Case Laws Income Tax

Penalty u/s 271AAB - Validity of notice issued u/s 274 - Except mentioning the section 271AAB of the Act in the notice, it does not talk anything about the provisions of....
December 23, 2022 Case Laws Income Tax

Disallowance of depreciation in respect of asset given on lease - the lessee has been given only right to use the asset for the terms of the lease on payment of......
December 23, 2022 Case Laws Income Tax

MAT - Book profit u/s 115JB - Action of has the effect not only bringing to tax the profits that are not attributable to the PE but also has the effect of taxing the......
December 23, 2022 Case Laws Income Tax

Exemption u/s 11 - Receipt of donations - If we accept the proposition as canvassed by assessee, then the whole scheme of assessment of charitable institution/trust......
December 23, 2022 Case Laws Income Tax

Expenditure on Land Acquisition for Border Out Posts (BOPs) - Expenditure as a part of project cost during the course of business - the expenditure done on behalf of MHA....

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N: Foreign Exchange Management (Foreign Currency Accounts by a Person Res...

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

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H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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F: Transfer of ITC without filing ITC-02

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