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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 1301 to 1350 of 6197 Records

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October 19, 2022 Case Laws GST

Classification of services - rate of GST - Eligibility for concessional rate of GST at 12% - The works contract executed by the applicant for construction of IT......
October 19, 2022 Case Laws Income Tax

Bogus long-term capital gains (LTCG) arising from sale of shares - AO held that the said LTCG/loss are fabricated/engineered transactions by the respective assessees,......
October 19, 2022 Case Laws Income Tax

Rectification of mistake - if we are to quash the assessment order, as being urged by the learned counsel, these rectification powers will be preempted in the sense that....
October 19, 2022 Case Laws Income Tax

Rectification of mistake u/s 254 - effect of subsequent decision - Power to Tribunal to rectify its order - subsequent decision can validly form the basis for rectifying....
October 19, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Once an order u/s 147 is found to be without authority, the consequential notice under Section 148 of the Act has no legs to stand on......
October 19, 2022 Case Laws Income Tax

Addition u/s.56(2)(vii)(b)(ii) - difference between the value fixed by the stamp duty authorities and the sale consideration - Government of Tamil Nadu has reduced the......
October 19, 2022 Case Laws Income Tax

Addition u/s 69 r.w.s 115BBE - Heigher rate of income tax - The applicability of provisions of section 115BBE are not relevant in the present case as no excess stock was....
October 19, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - salary income as accrued to the assessee for work performed in UK - The assessee has placed on record Tax Residency......
October 19, 2022 Case Laws Income Tax

Unexplained cash deposits in bank account - the argument that there were past savings which were pooled in and collected and deposited keeping the purpose for which the.....
October 19, 2022 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12AB - Conditions imposed by the CIT - The role of the Ld. PCIT while according registration under section 12A is only to make......
October 19, 2022 Case Laws Customs

Seeking condonation of delay of 715 days in filing the appeal - There is no Vakalatnama on record to show that any other counsel was engaged to file an appeal in the......
October 19, 2022 Case Laws Companies Law

Anti-competitive practices - from the sequence of events and from the evidences on the record that the conduct of the Appellant and the opposite parties is......
October 19, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Validity of penalty proceedings under the Income Tax Act - The Assessment Order of A.Y. 2018-19 year and notice u/s 274 rws 271 AAC(1) of the Income Tax Act, 1961....
October 19, 2022 Case Laws Service Tax

Reversal of CENVAT Credit - trading activity - exempted service or not - in either of the two options given in sub-rule (3) of Rule 6, there is no provisions that if the....
October 19, 2022 Case Laws Service Tax

Levy of Service Tax - gross amount collected from the subscribers/ultimate customer or only on the gross amount received by them from the Local Cable Operators (LCOs)......
October 19, 2022 Case Laws Central Excise

Export or not - removal of goods to SEZ without execution of bond - Once it is seen/proved that the goods have actually been sent/supplied to the SEZ units (equivalent......
October 19, 2022 Case Laws Indian Laws

Constitutional validity of of amendment to LIC Act - Money Bill of not - Sections 128 to 146 of the Finance Act, 2021 - the reason for amendment is to bring the money......
October 18, 2022 Case Laws Income Tax

Taxability of Hospital income in the hands of Doctor - ‘salary’ or ‘professional income’ - The fact that the remuneration paid is variable, and the doctors are not......
October 18, 2022 Case Laws Income Tax

Correct head of income - addition of maintenance charges received on let out property - Once, these maintenance charges are attributable to the services provided, the......
October 18, 2022 Case Laws Income Tax

Undisclosed income - CBEC has not accepted the invoice value and determined separate value for the purpose of customs duty. Therefore, merely for the reason that the......
October 18, 2022 Case Laws GST

Doctrine of promissory estoppel could operate against a statute or not? - benefits granted under an earlier statute, - Even on the ground of change of policy, which is......
October 18, 2022 Case Laws GST

Cancellation of registration of petitioner - non-filing of returns for consecutive period of six months - Section 29(2)(c) of Central Goods and Services Tax Act, 2017 -.....
October 18, 2022 Case Laws GST

Cancellation of the GST registration of petitioner - applicability of time limitation - The petitioner is given liberty to file appeal against the cancellation of GST......
October 18, 2022 Case Laws GST

Release of detained goods - Since the tax amount has already been remitted by the consignor and the appellant has already furnished bank guarantee for the balance amount....
October 18, 2022 Case Laws GST

Validity of summary orders/adjudication orders - the summary of orders, adjudication orders and all subsequent orders issued by the department in all the writ......
October 18, 2022 Case Laws Income Tax

Refund of the pending amount of interest u/s 132B(4)(b) r.w.s. 244A - Petitioner states that the principal amount of seized on 12th November, 2014 was refunded to the......
October 18, 2022 Case Laws Income Tax

Applicability of provisions of section 50C - Sale of undetermined beneficial rights in the land - There cannot be any substitution of stamp duty value as the full value.....
October 18, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - taxability of management fees - Singapore DTAA - An incidental benefit or enrichment which may add to the capabilities is not....
October 18, 2022 Case Laws Income Tax

Determination of cost of construction - Valuation adopted in respect of the construction of a property at Noida UP. - the state PWD rates should be adopted for computing....
October 18, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - Royalty receipt - Implementation of SAP for transportation system at Pune India- Singapore DTAA - Fee for Technical Services.....
October 18, 2022 Case Laws Income Tax

Revision u/s 263 - lack of inquiry by AO - it is a case where the AO did not make any inquiry vis-à-vis the share premium and simply accepted the details filed by the......
October 18, 2022 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - Share transactions are bogus and are to be treated as the assessee's unexplained income - Merely the surveys conducted parties......
October 18, 2022 Case Laws Customs

Jurisdiction - scope of SCN - The Appellate Authority be it the Commissioner (Appeals) or the Tribunal is not empowered to issue directions which traverse beyond show......
October 18, 2022 Case Laws Customs

Levy of penalty u/s 112 (a) & (b) (iii) and 114A of the Customs Act, 1962 - importing rough precious stones by making huge overvaluation - goods not imported by actual......
October 18, 2022 Case Laws Companies Law

Disqualification of Director under section 164(2) of the Companies Act, 2013 - Different High Courts have taken same stand that DIN cannot be cancelled or deactivated......
October 18, 2022 Case Laws SEBI

Power of SEBI to initiate action against the company or its directors who have defaulted in payment of dividend - Section 621 clearly specifies that the......
October 18, 2022 Case Laws Insolvency and Bankruptcy

Registration as an Insolvency Professional (IP) - When the petitioner has already passed the Insolvency Professional Examination of IBBI and has already undergone 50......
October 18, 2022 Case Laws Money Laundering

Territorial jurisdiction to entertain the writ petition under Article 226 (2) of the Constitution of India - even though a part of cause of action arises in this State,.....
October 18, 2022 Case Laws Service Tax

SVLDRS - Non-grant of option to pay the amount determined by respondent No.2-Designated Committee formed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019......
October 18, 2022 Case Laws Service Tax

Condonation of delay in filing appeal - The appellant withdrew the appeal knowingly that the remedy of appeal is available despite that a review petition was filed......
October 18, 2022 Case Laws Service Tax

Reimbursement of amount of Service Tax - maintenance of street lights - The petitioners have paid service tax, during the relevant period. The logical sequitur would be.....
October 18, 2022 Case Laws Indian Laws

Time limitation for initiation of suit - land dispute - Whether a larger period of limitation of 12 years would be available to the Plaintiffs to bring in a suit by......
October 17, 2022 Case Laws GST

Requirement of separate registration is required in Odisha state - The Applicant through its expert belonging, therefore, is to supply the services at the site from the.....
October 17, 2022 Case Laws GST

Seeking grant of Bail - record of false fabricated record for the purpose of availment of ITC present or not - On the basis of proposal before GST Authorities to pay......
October 17, 2022 Case Laws Income Tax

Belated deposit of employees’ contribution towards the EPF and ESI - Nevertheless, the assessees are given some leeway in that as long as deposits are made beyond the......
October 17, 2022 Case Laws Income Tax

Liability of directors of private company - Section 179 - garnishee notice - it is clear that the department has not taken any steps to recover the dues from the......
October 17, 2022 Case Laws Income Tax

Penalty proceedings u/s 271D and 271E - Period of limitation - Apparently in this case, the first notice was issued on 15.12.2013 and second notice was issued on......
October 17, 2022 Case Laws Income Tax

Interest free loan was advanced to the sister concerned - in the absence of any reference to any business transaction between the assessee and the sister concerns, the......
October 17, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - TP Adjustment - it is a debatable issue whether reimbursement of expenses qualifies as FTS and there are various decisions which have held that......
October 17, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - Since there article 8 of the Indo Bhutan DTAA is more beneficial to the assessee, therefore the profits derived by the......

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Latest Circulars

F: Stock damaged in recent floods

F: ITC on Inward supplies availed in the next Financial Year

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

H: Personal hearing mandatory before heavy penalty order; natural justice...

H: No invoice/e-way bill discrepancy, areca nut seller deemed owner as pe...

H: Appellate tribunal rejects delay condonation, upholds strict adherence...

H: Apex Court upholds 'socialist' and 'secular' in Constitution's Preambl...

H: GST Circular allows filing rectification for input tax credit claims t...

H: GST hike dispute: Petitioner gets relief, gov't entity to reimburse 6%...

H: Fabric manufacturer wins tax case over CENVAT credit denial due to lac...

H: Fixed deposits in Krishi Bank treated as investments; loss on liquidat...

H: Amalgamated company's income assessment challenged due to jurisdiction...

H: Government Ayurveda Institute's Share Capital Interest Dispute: Treate...

H: Interest on enhanced compensation for land acquisition: Taxable or exe...

H: Cash payment exceeding limit during sale deed registration wrongly pen...

H: Undisclosed income declared under IDS 2016 can't be treated as unexpla...

H: Tax deduction denied for incomplete housing project & excess commercia...

H: Stone article exporters win relief from classification dispute.

F: GST on Solar Plant

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...