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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 AT

Assessment Reopening Valid u/s 147 Despite Notice to Non-Existing Company; Assessee Failed to Inform About Name Change.
December 26, 2022 Case Laws Income Tax AT

Assessing Officer Allowed Ineligible Deduction u/s 54F Without Proper Inquiry; Taxpayer Owned Multiple Properties.
December 26, 2022 Case Laws Income Tax AT

Section 263 Revision Challenged: CIT's Power Questioned Due to Prior Examination and Lack of Written Reasons by AO.
December 26, 2022 Case Laws Income Tax AT

Assessing Officer's Double Addition of Estimated Gross Profit on Crane Sales Challenged for Work-in-Progress Calculation Errors.
December 26, 2022 Case Laws Income Tax AT

Film Expenses Allowable: Legal Fees for Litigation Management Deductible Regardless of Film's Release or Success.
December 26, 2022 Case Laws Customs HC

Court Directs Parties to Commissioner (Appeals) for Resolution on Auctioned Goods, Treats Current Order as Interim.
December 26, 2022 Case Laws Customs AT

Appellant's Shipping Bills Conversion Allowed After DGFT Delays; Export Obligations Met, Awaited EODC Issuance and Bank Certificates.
December 26, 2022 Case Laws Central Excise AT

Goods Not Eligible for Exemption: Must Be Entirely Cotton; General Rules of Interpretation Not for Exemption Eligibility.
December 26, 2022 Case Laws Central Excise AT

Interest on Differential Duty for Captive Consumption Stands Despite Revised CAS-4; Payment Timing Crucial.
December 24, 2022 Case Laws GST HC

Court Overturns Registration Cancellation Due to Lack of Valid Reasoning in Show-Cause Notice Dated May 26, 2022.
December 24, 2022 Case Laws GST AAR

GST Applies to University Affiliation Services for Colleges, Not Exempt from Tax, Says Authority.
December 24, 2022 Case Laws Income Tax HC

Court Denies Mandamus Petition to Extend Construction Project Period u/s 80-IBA(2)(b) Due to Insufficient Pleadings.
December 24, 2022 Case Laws Income Tax HC

Court Reduces Penalty for Tax Officer Misconduct; Improves Department Practices Following Jurisdiction Abuse Case.
December 24, 2022 Case Laws Income Tax HC

Tribunal Rules: Assessing Officer Must Accept Valuation Officer's Report u/s 50(C)(2) for Capital Gains.
December 24, 2022 Case Laws Income Tax AT

Trademark Licensing Payments Classified as Royalties u/s 9(1)(vi) and India-Turkey Tax Treaty Article 12(3.
December 24, 2022 Case Laws Income Tax AT

Assessee Loses Section 11 Tax Exemption Due to Violation of Sections 13(1)(b) & 13(1)(c) for Specified Persons.
December 24, 2022 Case Laws Income Tax AT

Taxpayer Not Liable for TDS Non-Deduction Due to Retrospective Amendment u/s 195(1) of Income Tax Act.
December 24, 2022 Case Laws Income Tax AT

Penalties u/ss 271D and 271E not sustainable as assessee shows reasonable cause for using journal entries.
December 24, 2022 Case Laws Income Tax AT

Compensation for BOT project pre-closure not classified as revenue receipt u/s 28(ii)(d), ruling favors assessee.
December 24, 2022 Case Laws Income Tax AT

ITAT Appeal Dismissed: Must First Approach Commissioner (Appeals); Counsel's Misunderstanding Not Grounds for Exception.
December 24, 2022 Case Laws Customs HC

Detention order for gold smuggling voided; detainee not provided legible or translated documents, undermining legal validity.
December 24, 2022 Case Laws Customs AT

Court Overturns Confiscation of Vessel Due to Lack of Evidence for Misstatement or Misconduct by Appellants.
December 24, 2022 Case Laws Customs AT

DGFT Grants Extension for EPCG Export Obligations; Customs Ordered to De-seal Machinery Sealed Since 2016.
December 24, 2022 Case Laws Insolvency and Bankruptcy HC

No Further Extensions Allowed: Section 12 Proviso Bars Additional Insolvency Resolution Periods, Section 60(5) Cannot Override This.
December 24, 2022 Case Laws Insolvency and Bankruptcy HC

Supreme Court to Decide on Sole Arbitrator Appointment Amidst CIRP, No Stay on NCLAT Order Yet.
December 24, 2022 Case Laws Insolvency and Bankruptcy AT

Appellants' Objection to 2019 CoC-Approved Resolution Plan Dismissed; Plan Already Implemented, No Grounds for Reversal Found.
December 24, 2022 Case Laws Insolvency and Bankruptcy AT

Adjudicating Authority chooses Resolution Professional candidate from a single applicant, bypassing others; Indiabulls Housing Finance Ltd. not mentioned.
December 24, 2022 Case Laws Insolvency and Bankruptcy AT

Madras High Court Issues Interim Injunction on Disciplinary Actions, Does Not Address AFA Requirement Under Regulation 7A.
December 24, 2022 Case Laws Insolvency and Bankruptcy AT

Tribunal Rules Insolvency and Bankruptcy Code Prevails Over SARFAESI Act, Invalidating Sale Confirmation Amid Moratorium Violation.
December 24, 2022 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Approved with 97.18% Majority; Tribunal Affirms Priority of Employee Provident Fund Dues Under IA No.746/2021.
December 24, 2022 Case Laws Service Tax AT

Service Tax on Residential Complexes for Urban Poor Deemed Unsustainable Due to "Personal Use" Classification by Commissioner.
December 24, 2022 Case Laws Central Excise AT

Court Rules Undervaluation of Bought-Out Items Requires Duty from Supplier; Erected Goods Become Immovable Property, No Excise Duty.
December 24, 2022 Case Laws VAT and Sales Tax HC

Taxpayer Entitled to Interest on Delayed Refund; Tax Department Must Comply Despite Form 27 Issuance.
December 24, 2022 Case Laws VAT and Sales Tax HC

Court Rejects Appeal Due to Unpaid Pre-Deposit; Orders Payment Within Two Weeks to Proceed Further.
December 23, 2022 Case Laws GST HC

GST Classification Dispute: Both Parties Err in Responses, Proceedings to Restart for Correct Resolution.
December 23, 2022 Case Laws GST HC

Dealer Can Choose Refund or Carry Forward ITC to GST; Portal Open Until 2024 for Decision Flexibility.
December 23, 2022 Case Laws GST HC

Court Allows Amendment of GSTR-1 for Wrong GST Number; Refund and ITC Adjustment Permitted Despite Portal Limits.
December 23, 2022 Case Laws GST HC

High Court Rules ARA's Decision Invalid Due to Prior GST Registration Cancellation and Investigation u/s 98(2.
December 23, 2022 Case Laws GST HC

Petitioner Wins Refund of Unutilized Input Tax Credit; Statutory Provisions Prevail Over Circular Guidelines u/s 54(3) & Rule 89(4).
December 23, 2022 Case Laws Income Tax HC

Assessment Order Challenged: Assessee Denied Required Response Time, Violating Natural Justice Principles.
December 23, 2022 Case Laws Income Tax HC

Court Stresses Independent Judgment Needed for Provisional Attachment u/s 281B of Income Tax Act.
December 23, 2022 Case Laws Income Tax HC

Court Rules Tax Consultant's Delay Due to Son's Illness Not Negligence, Overturns Previous Order u/s 80IB(10.
December 23, 2022 Case Laws Income Tax AT

CIT Revises Assessment: Deduction Claim u/s 54B Denied Due to Non-Compliance with Agricultural Use Requirement.
December 23, 2022 Case Laws Income Tax AT

Tax Deduction u/s 80G Upheld for Donations to Ramkrishna Mission Ashram; PCIT's Order Quashed for Ignoring Evidence.
December 23, 2022 Case Laws Income Tax AT

Payments for Tenant Accommodation Not Rent Under Sec 194I; No TDS Deduction Required, Disallowance Under Sec 40(a)(ia) Unjustified.
December 23, 2022 Case Laws Income Tax AT

Section 274 Notice Invalid: Lacks Specific Charges u/s 271AAB, Resulting in Legal Defect.
December 23, 2022 Case Laws Income Tax AT

Depreciation Allowed on Leased Asset: Section 32(1) Upholds Lessee's Right to Claim, Additions Deleted by CIT(A.
December 23, 2022 Case Laws Income Tax AT

Challenge to MAT u/s 115JB: Profits not linked to Permanent Establishment taxed, conflicting with treaty provisions.
December 23, 2022 Case Laws Income Tax AT

Section 11 of Income Tax Act: Charitable Trusts Must Register to Qualify for Donation Exemption as Non-Taxable Capital Receipts.
December 23, 2022 Case Laws Income Tax AT

Land Acquisition Costs for Border Out Posts Not Capital Expenditure, Says Ministry of Home Affairs.

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