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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 1101 to 1150 of 6197 Records

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November 3, 2022 Case Laws Income Tax

Addition u/s. 68 - levy of tax u/s. 115BBE - There is no scope for telescoping inasmuch as the cash receipt to the assessee, as inferred by us, arises in March, 2017,......
November 3, 2022 Case Laws Income Tax

Disallowance of making charges - If the making charges rate as determined by the Revenue at Rs.3/- per gram has to be considered, the aforesaid karigar’s net profit......
November 3, 2022 Case Laws Income Tax

Addition u/s. 68 - unexplained cash credits - though the assessee had duly substantiated the authenticity of the transactions of having received advances from 18 parties....
November 3, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Period of limitation - In the light of provisions of section 3(1)(a) of Relaxation Act, 2020 & notification dt. 31/12/2020 r.w. press release,.....
November 3, 2022 Case Laws Income Tax

Deduction u/s 80G - deductions are duplicate in nature - The non-obstinate clause does not impinge the powers of Assessing Officer to examine deductions claimed after......
November 3, 2022 Case Laws Customs

Validity of final assessment orders passed by the Customs authorities - violation of principles of natural justice - Since there is obvious violation of the principles......
November 3, 2022 Case Laws Customs

Condonation of delay - if we were to accept the presumption created by section 153 (3) of the Act, the respondent revenue would have to discharge the initial burden that....
November 3, 2022 Case Laws Customs

Levy of ADD - Classification of imported goods - FRP rods - The glass fibre is raw material and product in question is final product. Hence, undoubtedly both items are......
November 3, 2022 Case Laws Insolvency and Bankruptcy

Condonation of delay of 13 days in filing the Appeals - The present is a case where Appellant cannot be blamed for not applying the certified copy of the Order dated......
November 3, 2022 Case Laws Service Tax

Extended period of limitation - Short payment of Service Tax - The suppression of facts should be deliberate and in taxation laws it can have only one meaning, namely......
November 3, 2022 Case Laws Central Excise

Refund of Excise duty paid mistakenly - principles of unjust enrichment - though the appellants produced Cost Accountant and Chartered Accountant’s certificate, these......
November 3, 2022 Case Laws Central Excise

Restoration of appeal - SVLDRS - Unless the tax dues as pointed out by the Designated Committee have been paid by the applicant under the said scheme, the issue cannot......
November 3, 2022 Case Laws VAT and Sales Tax

Restoration of penalty - The Tribunal is justified in reversing the order of the Deputy Commissioner (Appeals) as the mandatory provision under section 46(3) of the Act,....
November 3, 2022 Case Laws Indian Laws

Interpretation of statute - Overriding effect of provisions of MSMED Act, 2006 - A party who was not the “supplier” as per Section 2 (n) of the MSMED Act, 2006 on the......
November 3, 2022 Case Laws Indian Laws

Dishonor of Cheque - modification of sentence of imprisonment to fine - though compounding requires consent of both parties, even in the absence of such consent, the......
November 3, 2022 Case Laws Indian Laws

Dishonor of Cheque - discharge of burden to prove - The trial court as well as the appellate court correctly appreciated the evidence and came to the conclusion that the....
November 2, 2022 Case Laws GST

Interest on delayed payment of taxes - appeal rejected on the count that the petitioner has not paid the amount of tax, interest, fine, fee and penalty arising from the.....
November 2, 2022 Case Laws GST

Taxability - agricultural produce or not - seeds produced/ procured and processed, packed and sold - If the activities of the applicant are only cleaning, drying,......
November 2, 2022 Case Laws GST

Admissibility of appeal - time limitation - appeal not filed on time - in any foreseeable case, the last date for filing of appeal under law in the instant case was......
November 2, 2022 Case Laws GST

Classification of supply -Works Contract - composite supply of works contract service or not - movable or immovable project - the said project of construction for......
November 2, 2022 Case Laws Income Tax

Chargeability of notional interest on deposits under Income from House Property - ALV determination - CIT(A) has rightly concluded that estimation of ALV on the basis of....
November 2, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash towards cash deposits made during the demonetisation period - AO did not reject the books of accounts of the assessee and has not......
November 2, 2022 Case Laws Income Tax

Assessment in the hands of HUF - the HUF was disrupted / partitioned as on the date of assessment (Assessment order in case of HUF was . completed on 25.03.2013) and the....
November 2, 2022 Case Laws Income Tax

Addition of sum received as "Gift" by the assessee from his "father" - The donor is about 85 years old and the amount has been gifted to his own son through a gift deed.....
November 2, 2022 Case Laws Income Tax

Revision u/s 263 - the AO merely accepting the explanation of the assessee cannot be faulted merely because it could have been lawful to make more detailed inquiries or.....
November 2, 2022 Case Laws Income Tax

Income recognition - advances received from customers - the customers advances carried over year after year and it is the consolidated list of advances as on balance......
November 2, 2022 Case Laws Customs

Refund of sale proceeds of Gold - It is very clear that the department has disposed of /sold the goods on the understanding that the first order of the adjudicating......
November 2, 2022 Case Laws Customs

Penalty of Rs. 40 lakhs under Section 112(b)(i) of the Customs Act - Smuggling - foreign origin gold - The confiscation of gold under the facts and circumstances is bad.....
November 2, 2022 Case Laws Customs

Denial of benefit of Project Imports Regulations, 1986 - substantial benefit of exemption from Customs duty has wrongly been denied by invoking procedural provision......
November 2, 2022 Case Laws Customs

Breach of condition of Foreign Trade Policy (FTP) - A decision on the contractual breach of obligation entered into in relation to schemes under the Foreign Trade Policy....
November 2, 2022 Case Laws Companies Law

Failure to appoint Whole time Company Secretary within a period of six months - The penalty is imposed on the Company and its Officers in default as per table below for.....
November 2, 2022 Case Laws Money Laundering

By handing over money with the intent of giving bribe, such person will be assisting or will knowingly be a party to an activity connected with the proceeds of crime.......
November 2, 2022 Case Laws Money Laundering

Attachment of property - expiry of period of limitation for filing appeal - There is no scope to interpret the provisions contained in Section 8(4) and Section 26 of the....
November 2, 2022 Case Laws Money Laundering

Validity of summons - Mere fact that the reply has been filed and the requisite documents as required in first summons have been furnished, does not absolve the......
November 2, 2022 Case Laws Service Tax

Levy of service tax - healthcare services - The exemption notification will be relevant if tax liability can be fastened on the respondent in the first place. In the......
November 2, 2022 Case Laws Central Excise

Marketability - different iron and steel items such as plates, angles, channels, beams etc. - turnkey project - these are articles that have been fabricated or......
November 2, 2022 Case Laws Central Excise

Recovery of dues - existence of dues as per the resolution plan approved by NCLT or not - This tribunal being creature under the Customs Act, even though the Insolvency.....
November 2, 2022 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - The law is clear on the point that when the complainant discharged the initial burden to prove the transaction led....
November 1, 2022 Case Laws GST

Seeking grant of bail - cyber crime - fake/fraudulent document upoladed on GST Portal - , other co-accused persons are still absconding - there is strong apprehension......
November 1, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - Permanent establishment (PE) in India - unless a particular place is at the disposal of the assessee, that place cannot be......
November 1, 2022 Case Laws Income Tax

LTCG computation - Exemption u/s 54F - Since entire amount of sale consideration has been invested in bands, therefore, provisions of s. 50C are not applicable - the AO.....
November 1, 2022 Case Laws Income Tax

Eligibility of settlement under the VSV Act - It is also settled law that when the Supreme Court or High Court declare the law on a question arising for consideration,......
November 1, 2022 Case Laws Income Tax

Deduction u/s 54G - shifting of industrial undertaking - By virtue of Notification under Section 280Y(d) of the Act dated 22.09.1967, Bengaluru Corporation was declared.....
November 1, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Notice issued to the deceased assessee during her lifetime - Initial notice was issued at the time when the assessee was alive (the......
November 1, 2022 Case Laws Income Tax

Addition u/s 68 - Once the Books of Accounts and the facts reflected therein showed the source of the fund and the identity of the party and the aspect that Books of......
November 1, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - As per the provisions of section 149(1)(b) where 4 years, but not more than 6 years, have elapsed, no notice under section 148 can be......
November 1, 2022 Case Laws Income Tax

Nature of expenditure - Treatment of foreign exchange loss - enhanced depreciation - both the AO and the assessee has taken stands to suit their convenience in each of......
November 1, 2022 Case Laws Income Tax

Unexplained credit u/s 68 - unsecured loans received by the assessee - The assessee has duly proved not only the identity, creditworthiness of the lender company but......
November 1, 2022 Case Laws Customs

Levy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under......
November 1, 2022 Case Laws Insolvency and Bankruptcy

Restoration of petition, which has been withdrawn - There cannot be a dispute on the inherent power of the NCLT to direct restoration of an application which had been......

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F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

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