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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 1051 to 1100 of 6197 Records

1 ....18 19 20 212223 24 25 26........ 124

November 6, 2022 Case Laws Income Tax

Accrual of income - Addition of notional interest @ 10 % on deposit made - interest having neither been accrued to the assessee (as per specific terms of the Agreement......
November 6, 2022 Case Laws Income Tax

Assessment of trust/AOP - revocable trust - where a contribution is made in a manner that the contributors are entitled to recover their contributions over a specified......
November 6, 2022 Case Laws Income Tax

Unexplained money u/s. 69A - As pleaded that the amount lying with the parents of smaller amounts has also been deposited in the bank account of the assessee. Even......
November 6, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash credits of share capital and security premium - assessee has no plausible explanation to explain the source of alleged sum of share......
November 6, 2022 Case Laws Income Tax

Deduction u/s. 80IA - the assets developed/created are not pertaining to the assessee - In the instant case before us, as there is no change in the facts and the......
November 6, 2022 Case Laws Income Tax

Exemption u/s 10B - setting off of carried forward loss - Section 10A, as amended, is a provision for deduction, the stage of deduction would be while computing the......
November 6, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - Share premium received from foreign investor - Revenue ought not to have simply pushed the entire burden on to the assessee......
November 6, 2022 Case Laws Income Tax

Penalty u/s. 271F - The filing of return beyond the due date is admittedly invalid return as there is no provision for filing the return belatedly once notice u/s.153A......
November 6, 2022 Case Laws Customs

Refund of duty drawback on the customs component - All Industry Rate - the respondents are directed to accept and allow the claims of the petitioner, whereby duty......
November 6, 2022 Case Laws Customs

Benefit of DEPB - The clarification given by the DGFT will prevail over the allegation made by the Customs Department - In view of the change of circumstances by way of.....
November 6, 2022 Case Laws Customs

Validity of detention order - malice in law - COFEPOSA - Inordinate and unexplained delay in passing of the impugned detention order - the detention order cannot be......
November 6, 2022 Case Laws Customs

Validity of detention order - COFEPOSA - supply of illegible RUDs - the failure and non-supply of legible copies of all RUDs despite of a request and representation made....
November 6, 2022 Case Laws Customs

Recovery of demand - It is noted that IBC proceedings are being initiated against many companies who are either appellant or respondent in the appeals pending before......
November 5, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of an independent director - In absence of any specific averments or allegations carving out a specific role attributable to......
November 4, 2022 Case Laws GST

Classification of goods - rate of tax - Food/food products or not - alcoholic liquor for human consumption - Since the manufacture by the petitioner relates to alcohol......
November 4, 2022 Case Laws GST

Levy of GST - Supply or not - liquidated damages recoverable by the applicant from Belectric India on account of delay in commissioning - The amount recoverable by the......
November 4, 2022 Case Laws GST

Scope of advance ruling - AAR obtained the ruling by fraud or suppression of facts - misdeclaration of facts - search proceedings were initiated - appellant was also......
November 4, 2022 Case Laws GST

Classification of supply - rate of GST - Composite supply - The activities being carried out by the applicant as a sub-contractor for shifting of electrical utilities......
November 4, 2022 Case Laws GST

Classification of goods - Geomembranes - In view of technical uses of Geomembrane, Geomembrane passing the test of Section note XI( 1 )(g) to Section XI, Geomembrane......
November 4, 2022 Case Laws Income Tax

Addition u/s 68 - Assessee is not named in MOU, either as a party or as a witness. No cash was found or seized during the search conducted on the premises owned by the......
November 4, 2022 Case Laws Income Tax

Penalty levied by the AO u/s. 271AAB r.w.s. 274 - levy penalty of 30% on undisclosed income - the reasons given by the AO to levy 30% penalty on undisclosed income is......
November 4, 2022 Case Laws Income Tax

TP Adjustment - no merit in the adjustment made by the TPO/AO on account of outstanding receivables in respect of transaction pertaining to provision of IT and IT......
November 4, 2022 Case Laws Income Tax

Arm’s length price adjustment - CIT(A) held that observations of the TPO’s that averaging of cost of purchases was not permissible under CUP method is in contradiction......
November 4, 2022 Case Laws Income Tax

Exemption u/s 11 - assessee was in some way providing trainers alone and not using its own infrastructure to give any sort of training of workmanship at its premises and....
November 4, 2022 Case Laws Income Tax

Addition u/s 68 - If the assessee is unable to explain the alleged cash credit and consistent escaped, the provisions of section 68 of the Act are rightly invoked by......
November 4, 2022 Case Laws Income Tax

Rectification of the mistake committed in the return of income - Deduction of remuneration partner from the presumptive income - It is not the claim of the Department......
November 4, 2022 Case Laws Income Tax

TDS u/s 195 - Secondment charges and reimbursement - the reimbursement towards secondment charges and reimbursement of expenses are not liable for tax deduction u/s. 195....
November 4, 2022 Case Laws Income Tax

Non-granting of deduction in respect of depreciation u/s.32 - correction in the ITR - the CIT(A)’s claim that the assessee the assessee has filed a revised return......
November 4, 2022 Case Laws Income Tax

TP adjustment - DRP gave clear directions to the TPO to re-examine the inclusion of comparable - the jurisdictional AO has become functus officio once the final......
November 4, 2022 Case Laws Income Tax

MAT computation - Adjustments u/s 115JB - reduction of debenture redemption reserve - the liability, for the discharge of which the profits are being set aside, is in......
November 4, 2022 Case Laws Income Tax

Addition u/s 56(2)(vii) - A.O has treated the shifting of flat as transfer and booked the difference in stamp duty valuation and the prices paid by the assessee as......
November 4, 2022 Case Laws Customs

Demand of customs duty - storage of goods outside the bonded warehouse - The letter of licence issuing authority also clearly state that Warehouse -2 situated on the......
November 4, 2022 Case Laws Customs

Valuation of imported goods - When goods are imported as baggage by a passenger, they are classified under Customs Tariff heading 98.03 regardless of what the individual....
November 4, 2022 Case Laws Companies Law

Rejection of the nomination of the writ petitioners for the directorship of the appellant under Section 160 of the Companies Act, 2013 by the appellant bank - the issue.....
November 4, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Fraudulent transactions - Transaction Auditor has admitted inability to comment on the transactions falling under Sections 43, 45 and 50 of IBC and in respect of.....
November 4, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - admission of debt - dishonouring of the three cheques with the comments “Account Closed” - While no date of default is mentioned in the promissory......
November 4, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Financial Creditor - decree holder come within the definition of Financial Creditor or not - The Adjudicating Authority has erred grossly by not considering that.....
November 4, 2022 Case Laws Money Laundering

Seeking grant of bail - Money Laundering - predicate offence - When the petitioner has not disclosed about the investment, it is for the ED officials to find out any......
November 4, 2022 Case Laws Service Tax

Levy of service tax - Event Management services or not - respondent was conducting Cricket Matches as per the direction of BCCI - the subsidy received from BCCI was held....
November 4, 2022 Case Laws Service Tax

Rejection of refund of penalty deposited - applicability of principles of unjust enrichment - the provisions of unjust enrichment are not attracted as the burden of......
November 4, 2022 Case Laws Service Tax

Cash Refund of CENVAT Credit - Ocean Freight - Though the appellant have paid the Service Tax on Ocean freight on the instruction of audit, but no Show Cause Notice was.....
November 4, 2022 Case Laws Central Excise

Suppression of facts or not - Extended period of limitation - The evidences on record do not show that the appellant had acted otherwise than in a bona fide manner - The....
November 4, 2022 Case Laws VAT and Sales Tax

Validity of assessment order - sale on loan transaction - the Assesee has neither produced any contract nor the agreement to prove the contention that there was a loan......
November 4, 2022 Case Laws VAT and Sales Tax

Validity of assessment order - Though the order contains a voluminous list of the details of the dealer's name and value of the goods, the concluding portion of the......
November 4, 2022 Case Laws Indian Laws

Dishonor of Cheque - recording the sworn statement - Merely in the first paragraph, the learned Magistrate has not stated cognizance was not taken and later in the last.....
November 3, 2022 Case Laws GST

Exemption from GST - pure services or not - The term ‘pure services’ has not been defined under the Act. However, a bare reading of the description of services as......
November 3, 2022 Case Laws GST

Classification of goods - rate of GST - HSN Code - manufacturing of Industrial Safety belt and Harness - The item industrial safety belt manufactured by the applicant......
November 3, 2022 Case Laws Income Tax

Validity of Reopening of assessment - The initial notices u/s 148 issued on 31st March, 2021 Section 151 of the Act as it stood prior to 1st April, 2021 would apply. In.....
November 3, 2022 Case Laws Income Tax

Exemption u/s 11 - On lifting the veil, it is clear as daylight that the modus operandi adopted by the Assessee Institutions and Trusts are with the twin objectives of......
November 3, 2022 Case Laws Income Tax

Deduction u/s 80P - there was a few-month delay in filing the ITR by the assessee and ITR was filed within due date permissible u/s 139(4) of the Act, in which the claim....

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F: Transfer of ITC without filing ITC-02

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

A: Electronic Liability Register