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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 1201 to 1250 of 6197 Records

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October 28, 2022 Case Laws GST

Seeking release of detained goods - delayed generation of E-way bill - the department has proceeded to determine the tax liability as well as penalty only u/s 129, which....
October 28, 2022 Case Laws GST

Revocation of order of cancellation of registration - The application of the petitioner for revocation of the order of cancellation of registration was rejected by the......
October 28, 2022 Case Laws Income Tax

TP Adjustment - The law on the issue of AMP is well settled by the aforesaid judgements of this Court and the same has been consistently applied by the appellate......
October 28, 2022 Case Laws Income Tax

Depreciation on goodwill and depreciation of patents and trademark - The ownership of the IP rights of the Assessee stands proved on record, its use by the Assessee is......
October 28, 2022 Case Laws Income Tax

Transfer of case u/s 127 - the assessee did not file any reply against the proposed centralisation under section 127 of the Act. It also became undisputed that the......
October 28, 2022 Case Laws Income Tax

TDS u/s 195 - payment made to its parent company - Although, the assessee strongly relied upon the certificate issued by the Deloitte GmbH and contended that the payment....
October 28, 2022 Case Laws Income Tax

Registration u/s 80G - Conditions imposed by CIT - Had the assessee moved to the PCIT under clause II & III of proviso 2 to section 80G then he would have been empowered....
October 28, 2022 Case Laws Income Tax

Assessment of trust - addition as made by the AO by doubting the genuineness of the expenditure incurred on free distribution of medicines to patients and other social......
October 28, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Necessity to take valid approval before reopening - Since, the authorities below has granted approval for reopening of the assessment......
October 28, 2022 Case Laws Income Tax

Rental deposits written off - allowable revenue expenses u/s 37(1) - The assessee could not occupy the property since the required permission was not taken by the owner.....
October 28, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Pr.CIT has ignored the replies of the assessee and he has not discussed as to why he does not agree with the contentions of the assessee. The......
October 28, 2022 Case Laws Income Tax

Revision u/s 263 - interest disallowance u/s 36(1)(iii) - When the case of the assessee is covered by the binding decision of the jurisdictional High Court, then there......
October 28, 2022 Case Laws Customs

Demand of differential duty - while applying the price of contemporaneous goods, when more than one price are available then the lowest of the prices should be taken for....
October 28, 2022 Case Laws Customs

Refund of SAD - Stamp of endorsement - Even though it is alleged by the department that two sales invoices did not bear the required endorsement, it is not established......
October 28, 2022 Case Laws Customs

Levy of penalty - the subject container was very much in the custody of the SIIB Officers since no Bill-of-Entry was ever filed and hence, the alleged removal from the......
October 28, 2022 Case Laws Companies Law

Fraud - Whether a shareholder, minority or otherwise, can initiate proceedings - for a shareholder to avail a remedy under Section 447 of the Act such shareholder......
October 28, 2022 Case Laws Service Tax

Recovery of Service tax - works contract - It is well settled principle of law that any endorsements or orders made by the officials/Departmental Heads cannot override......
October 28, 2022 Case Laws Indian Laws

Anti-competitive agreements - Dominant position of Google in India - In terms of the provisions of Section 27 of the Act, the Commission hereby directs Google to cease......
October 27, 2022 Case Laws GST

Provisional attachment of Bank Accounts - time period of one year is over - as contemplated in section 83 of the CGST Act, the provisional attachment of the seven bank......
October 27, 2022 Case Laws GST

Cancellation of GST registration of the petitioner - If it is the stand of the petitioner assessee that they are willing to file the returns as well as pay all the......
October 27, 2022 Case Laws GST

Levy of 100% penalty - larger part of transitional credit was allowed - only minor part of the credit was disallowed - The penalty on the balance amount would not be......
October 27, 2022 Case Laws GST

Taxability - amount written off in the books of account of the applicant as creditors balance - there are no services received or provided by the applicant company in......
October 27, 2022 Case Laws Income Tax

Exemption u/s 11 - scope and amplitude of the definition “charitable purpose” - the change intended by Parliament through the amendment of Section 2(15) was sought to be....
October 27, 2022 Case Laws Income Tax

Addition on account of unaccounted production and stock - Estimation of wastage generated in the production unit - The method adopted by assessee is more scientific as......
October 27, 2022 Case Laws Income Tax

Penalty levied u/s. 271B - failure to get accounts audited - determination of turnover - accommodation entries - it is seen that the explanations offered by the assessee....
October 27, 2022 Case Laws Income Tax

Deduction u/s. 54F - the amendment in the provisions of s. 54(1) replacing the word “a residential house” by “one residential house” was brought in Finance (No.2) Act,......
October 27, 2022 Case Laws Income Tax

Penalty levied u/s. 271(1)(c) - mere treatment of an amount as revenue (by the AO) instead of capital (by the taxpayer) - The rejection of such a claim by the Appellate.....
October 27, 2022 Case Laws Companies Law

Jurisdiction of Court to entertain the writ petition - The Petitioners have specifically averred that the Petitioner No.1 would be able to trade with the shares in......
October 27, 2022 Case Laws Companies Law

Right of the Shareholder / Member of Company - The right of a transferee of a share is only to call upon the company to register his name and no more. No rights arise......
October 27, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Removal of the Leasehold Land from the pull of Assets of the Corporate Debtor - right to terminate the Lease Deed - the Appellant has never initiated any......
October 27, 2022 Case Laws Service Tax

Levy of service tax - Investment or Management Service under ULIP - Policy Administration Charges - Front End Load - Switching Charges - amount collected by the......
October 27, 2022 Case Laws Central Excise

Settlement of a case - The Settlement Commission has grossly misdirected itself in not taking into account/ examining the case of the appellant which is impossibility......
October 27, 2022 Case Laws Central Excise

Levy of penalty under Section 11AC - Once the appellant have obtained the NOC and unit was debonded, they intentionally avoided the payment of short duty. It is only on.....
October 27, 2022 Case Laws Central Excise

Validity of SCN issued - price escalation during GST era for goods supplied pre GST era - levy of duty of excise or GST - supplies made during September 2016 to November....
October 27, 2022 Case Laws Indian Laws

Seeking appointment of a sole arbitrator to adjudicate upon the disputes - Doctrine of separability - doctrine of kompetenz-kompetenz encompassed in the arbitration......
October 27, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of the Director - In the case in hand the petitioner No.2 had not issued any cheque. There is no averment in the complaint......
October 22, 2022 Case Laws GST

Levy of GST - valuation of Supply - transport of goods - inclusion of value of free diesel filled by service recipient under the accepted terms of contractual agreement.....
October 22, 2022 Case Laws GST

Levy of GST - The list of activities given in the above said notification are the activities which are eligible for exemption but for the exemption to come into picture.....
October 22, 2022 Case Laws GST

Classification of services - Bio-Mining and Scientific Closure of Legacy wastes at the dumpsite in Kureepuzha, Kollarn - services to be provided by the Applicant to the.....
October 22, 2022 Case Laws Income Tax

Additions for recovery of bad debts u/s 41 - As per appellant as recovered the bad debts of the companies, which got amalgamated with the appellant company, and,......
October 22, 2022 Case Laws Income Tax

Assessment post amalgamation - brought forward losses post amalgamation - we allow the adjustment of brought forward business loss against the current year’s business......
October 22, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - Revenue’s suggestion is that assessee is a Limited Liability Partnership and is not liable for taxation in UK in its capacity....
October 22, 2022 Case Laws Income Tax

Addition u/s 68 - credit entries reflecting creditors for purchases of goods - The onus is on the assessee to prove the identity of these persons, the means of these......
October 22, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - the assessee had duly explained as to why certain receipts though subjected to TDS, would not be liable to be offered to tax such as......
October 22, 2022 Case Laws Income Tax

Exemption u/s 10(23C) - unaccounted money - there is no incriminating material existing pursuant to search, which could have disturbed the concluded assessment in case......
October 22, 2022 Case Laws Customs

Waiver of mandatory condition of pre-deposit - The court held that the Parliament had in its wisdom amended the provisions of Section 129E of providing deposit of 7.5%......
October 22, 2022 Case Laws Customs

Advance Authorization Scheme - Revalidation - Request for revalidation of an Advance Authorisation can be made once for 6 months from the expiry of date of its validity.....
October 22, 2022 Case Laws Companies Law

Oppression and mismanagement - misappropriation of funds - as such no irregularities were found in convening an Extra-Ordinary General Meeting which was requisitioned at....
October 22, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Transfer of title of goods or not - Unpaid seller - the intention of the parties to the contract of sale was to pass ownership of the goods only on full payment......
October 22, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Operational Creditors - both the Corporate Debtor and Respondent No. 1 are like the principal as well as the agent of the other party. This spirit......

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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