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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 1251 to 1300 of 6197 Records

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October 22, 2022 Case Laws Insolvency and Bankruptcy

CIRP - recovery of arrear of sales tax / VAT - first charge in favor of revenue - removal of lien created over the factory premises and landed property - overriding......
October 22, 2022 Case Laws Service Tax

Recovery of past dues of service tax - Considering the fact that the appellant is in arrears of tax right from 2003 and has not paid the amount till date, the official......
October 22, 2022 Case Laws Service Tax

Claim of interest on Refund - Demand of service tax was set aside in the appellate proceedings - The appellant is entitled for interest on the refund made only from the.....
October 22, 2022 Case Laws Central Excise

Levy of penalty on Director of the company - The appellant being a Director of the Company involved in the entire Modus Operandi of fraudulent availment of credit and......
October 22, 2022 Case Laws Central Excise

Clandestine manufacture and removal - The Revenue has not produced any evidence to reveal that the said goods found from the transport’s premises were cleared from the......
October 22, 2022 Case Laws Indian Laws

Drug Trafficking - The High Court was not justified in holding that, even after the Chemical Examiner’s report establishes that the contraband contains ‘meconic acid’......
October 22, 2022 Case Laws Indian Laws

Arbitration - Jurisdiction and powers under the Commercial Courts Act, 2015 - The notification issued by the State of Odisha issued in consultation with the High Court......
October 21, 2022 Case Laws GST

Exemption from GST - education services to student's through its own online platform - Even though the activity; training and coaching undertaken by the applicant can be....
October 21, 2022 Case Laws GST

Classification of services - rate of GST - works contract service provided to Malabar Cancer Centre - are eligible for the concessional rate of tax of 12% - AAR
October 21, 2022 Case Laws GST

The services rendered by the applicant as per the concession agreement are classifiable as works contract services falling under SAC 995421 and the annuity received by......
October 21, 2022 Case Laws GST

Classification and applicable rate of GST - if the Outboard motors are supplied for use as part of a fishing vessel falling under Customs Tariff Heading 8902, then OBM......
October 21, 2022 Case Laws GST

Scope of Advance Ruling application - the applicant has preferred this application on behalf of the members of the applicant and hence the application is not in respect.....
October 21, 2022 Case Laws Income Tax

Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - trust seeking approval as existed ‘solely’ for educational purposes - It is held that the requirement of....
October 21, 2022 Case Laws Income Tax

Agricultural income - In the computation of business income under Rule 7A of the Rule 1962, the assessee under Rule 7A(2) is entitled to an allowance in respect of the......
October 21, 2022 Case Laws Income Tax

Short deduction of taxes - Credit to the assessee for TDS deducted denied - the assessee has deducted and deposited TDS within time, but due to a technical error in CPC.....
October 21, 2022 Case Laws Income Tax

Undisclosed income of the assessee - benami investment - benami transactions - It was for the AO to produce or investigate and find out some financial connection between....
October 21, 2022 Case Laws Income Tax

Long term capital gain - adopting the circle rate of sale consideration - the benefit of the first proviso to Section 50C(1) of the Act has to be extended to the......
October 21, 2022 Case Laws Income Tax

Deduction of compensation cost of ESOP on account of Employee Stock Option Scheme (ESOP) - , an adjustment to the income is called for at the time of exercise of option.....
October 21, 2022 Case Laws Income Tax

Assessment of trust/AOP - trust to be assessed in the status of AOP - religious trusts / deity - Levying tax at the maximum marginal rate instead of rates applicable to.....
October 21, 2022 Case Laws Income Tax

Penalty u/s 271FA - delay in filing of Form SFT as per Section 285 BFA - Since it was a statutory obligation on the part of the assessee bank to furnish AIR as a......
October 21, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - wrong claim of deduction u/s. 80JJA - the AO has not brought out anything explicitly and not recorded any finding with regard to the deduction.....
October 21, 2022 Case Laws Customs

Re-assessment of Bill of Entry - An importer has a right to make amendments in the Bills of Entry covering imported goods assessed and cleared for home consumption or......
October 21, 2022 Case Laws Customs

Rejection of entitlement for interest on delayed sanction of refund claim - benefit of section 27A of Customs Act, 1962 - It is on record that there has been delay......
October 21, 2022 Case Laws Money Laundering

Attachment of property - eviction notice provides only ten days time to the petitioner to vacate the subject property - Even if there is a defect or omission in the......
October 21, 2022 Case Laws Service Tax

Nature of transaction - service or deemed sale - the company (in liquidation) had given the containers to the lessee on rental basis and possession and control was......
October 21, 2022 Case Laws Service Tax

Benefit of Exemption - The mere fact that the AVETCS contains computer system does not make it Computers, Computer Systems or Computer Peripherals. In these......
October 21, 2022 Case Laws Central Excise

Remission of duty - Reversal of Cenvat Credit - There is no dispute that the appellant is duty bound to reverse the cenvat credit on the inputs contained in finished......
October 21, 2022 Case Laws Central Excise

Seeking abatement of appeal - CIRP - from the date of approval of the resolution plan by the NCLT, the appeal filed by the applicant has abated and CESTAT has become......
October 21, 2022 Case Laws Central Excise

Levy of equal penalty u/s 11AC - There were conflicting views as to whether credit is eligible on input services used for generation of electricity that is sold outside,....
October 21, 2022 Case Laws Central Excise

Levy of excise duty - The medicaments cleared under the cover of non-returnable challans for testing and sampling purpose cannot be considered as manufactured goods as......
October 21, 2022 Case Laws Central Excise

Refund of CENVAT Credit - pre-GST regime - It is an admitted fact of the parties that the said CENVAT Credit balance was not carried forward to the Appellant’s account......
October 20, 2022 Case Laws GST

Gross violation of principles of natural justice - Scrutiny of the GST returns filed by the petitioner - The learned Additional Government Pleader sought leave to issue.....
October 20, 2022 Case Laws GST

Exemption from GST - The courses are being offered by the applicant as a Approved Training Partner of NSDC under the scheme for market led Feebased services under non......
October 20, 2022 Case Laws GST

Supply to the Central Government, State Government or local authority - Undisputedly SUDA, being a registered society, is not a Panchayat or a Municipality or any Board.....
October 20, 2022 Case Laws GST

Exemption from GST - Cotton Seeds “Banaula” - agricultural produce - cotton seed emerging from the intermediate process do not fall in the definition of 'agricultural......
October 20, 2022 Case Laws GST

Taxable value - construction services of the apartments - the value of land or undivided share of land is deemed to be one-third of the total amount charged for the......
October 20, 2022 Case Laws GST

Seeking grant of anticipatory bail - availment of illegal input tax credit - non-existent firms - once the necessary documents, information has already been provided to.....
October 20, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - 'reason to believe' - the assessee had not claimed any part of its income as exempt under Sec. 11(1)(a) of the Act - as the “reasons to....
October 20, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - assessee availed the loan is an accommodation entry provider - The bona fide of the assessee is further proved from the......
October 20, 2022 Case Laws Income Tax

Reopening of assessment - validity of order passed u/s 148A(d) - if the foundational allegation is missing in the notice issued under Section 148A(b) of the Act, the......
October 20, 2022 Case Laws Income Tax

Reopening of assessment - validity of notice issued u/s 148A(b) - By not considering the reply of the Petitioner dated 29th March, 2022, the mandate of Section 148A(c)......
October 20, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - attribution made to the alleged PE - Ariba India has retained majority of the revenues earned from the clients (around 88% to....
October 20, 2022 Case Laws Income Tax

Unexplained cash deposit - stand taken by the assessee went unrebutted as the A.O. who is investigator has failed to carry out any investigation to disprove the......
October 20, 2022 Case Laws Customs

Import of Toys - Import policy - Wither the goods are excluded under the scope of BIS, the testing of the same could be made mandatory - the testing procedures have to......
October 20, 2022 Case Laws Customs

Adjudication of SCN - Deemed conclusion of proceedings on deposit of duty with interest and penalty - The language makes it clear that the provisions provide for deemed.....
October 20, 2022 Case Laws Companies Law

Scheme of arrangement - the Appellant categorically mentioned that post amalgamation the net-worth of the Transferee Company will remain highly positive and the proposed....
October 20, 2022 Case Laws Service Tax

Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th.....
October 20, 2022 Case Laws Central Excise

Process amounting to manufacture - Classification of goods - Sulphur – 90% WG with the brand name of CosavetFertis, which is said to be used as fertilizer - there is no.....
October 20, 2022 Case Laws Central Excise

Benefit of exemption subject to the condition that no Cenvat Credit is availed - The appellant are eligible for exemption under Notification No. 30/2004-C.E. when they......
October 20, 2022 Case Laws Indian Laws

Dishonor of Cheque - Period of limitation for giving notice of demand - A gross injustice shall be incurred to the complainant/petitioner in case he is denied to exclude....

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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