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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 1401 to 1450 of 6197 Records

1 ....25 26 27 282930 31 32 33........ 124

October 13, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - An incorrect assumption of the fact or an incorrect application of law will satisfy the requirement of the order being erroneous. The phrase......
October 13, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - Royalty Income - conducting research activities - Article 13(3)of India-UK DTAA shows that the transaction shall fall under......
October 13, 2022 Case Laws Income Tax

Exemption u/s. 11 - delay in furnishing of auditor's report as required u/s. 12A - Admittedly, assessment was not completed u/s. 143(3) of the Act and, therefore, there.....
October 13, 2022 Case Laws Customs

Rejection of request for benefit of merchandise under Merchandise Exports India Scheme (MEIS) - In this case, there is only a procedural lapse. If the petitioner was......
October 13, 2022 Case Laws Customs

Classification of goods - HDPE woven fabric - to be classified under Tariff Heading 3926 or 3923? - since the fabric is in roll form, even though it can be used to make.....
October 13, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Debtor although once appeared before the Adjudicating Authority but neither filed any reply nor appeared thereafter and Adjudicating......
October 13, 2022 Case Laws Insolvency and Bankruptcy

If a party thinks that the happenings in court have been wrongly recorded in a judgment, it is incumbent upon the party, while the matter is still fresh in the minds of.....
October 13, 2022 Case Laws Service Tax

Non-payment of service tax - principles of mutuality - pooling of risks - insurance services provided by Protection and Indemnity Clubs (P & I clubs) - it would be......
October 13, 2022 Case Laws Service Tax

Refund of service tax - amount have been deposited by mistake - Form 26AS, VAT-41, copies of challans and copies of running bills prepared by the Housing Board showing......
October 13, 2022 Case Laws Central Excise

Claim of interest on the refund amount of redemption fine - section 11B of Central Excise Act - It is clear that since the order of confiscation of goods has already......
October 13, 2022 Case Laws Central Excise

100% EOU - Levy of SAD equivalent of VAT - Undisputedly, there was no exemption from VAT in this case. The mere fact that the payment of VAT does not happen......
October 13, 2022 Case Laws Indian Laws

Dishonor of Cheque - enforceable debt at the time of encashment - The first respondent has made part-payments after the debt was incurred and before the cheque was......
October 12, 2022 Case Laws Income Tax

Validity of Faceless assessments framed u/s 144B - Though failure to issue the notices as provided in Section 144B would certainly vitiate the proceedings as being in......
October 12, 2022 Case Laws Income Tax

Exemption u/s 11 - evidences were not filed in original - as per amended Rule 17A of the Income Tax Rules which are applicable in the case of the assessee, the assessee.....
October 12, 2022 Case Laws Income Tax

Estimation of income - bogus purchases - Disallowance to the extent of 5% is on lower side particularly when the assessee has shown negligible net profit. The assessee......
October 12, 2022 Case Laws Income Tax

Revision u/s 263 - period of limitation - to be computed from the date of original assessment order or re-assessment order - the period of limitation prescribed under......
October 12, 2022 Case Laws Income Tax

Disallowance u/s. 40A(3) - business expediency in payment of cash towards genuine transaction - The contention of the assessee from the day one is that the sellers......
October 12, 2022 Case Laws Income Tax

Transfer pricing - Validity of the final assessment order passed u/s 144C(13) - Period of limitation - In the instant case, the manual final assessment order is dated 24....
October 12, 2022 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12AA rejected - The activities of an institution though genuine at the time of grant of registration may not remain so during its......
October 12, 2022 Case Laws Income Tax

Filling of ITR quoting wrong PAN - this complex issue is liable to be examined by the Income Tax Commissioner / respondent No.1 considering the practical problem which......
October 12, 2022 Case Laws Income Tax

Addition u/s. 40(a)(ib) - non-charging of Equalization levy - when the intention of levy is related to the targeted audience and party paying the online advertisement......
October 12, 2022 Case Laws Income Tax

Cash deposited post demonetization period - AO making the addition of 30% of the cash deposited in the bank during post demonetization period - addition made by the AO......
October 12, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Reassessment after expiry of four years and just prior to expiry of six years from the end of the relevant assessment year -......
October 12, 2022 Case Laws Income Tax

Validity of penalty levied u/s 271(1)(b) - non-compliance - The assessee has shown sufficient cause for non-compliance, moreover, such non-compliance was done by......
October 12, 2022 Case Laws Income Tax

Correct head of income - interest income on FD - Income From Other Sources v/s income from business - The said interest income has been earned by the assessee in the......
October 12, 2022 Case Laws Income Tax

TP Adjustment - international transaction - in the absence of no written agreement exists between the assessee and its AE requiring the assessee to incur AMP expenses,......
October 12, 2022 Case Laws Income Tax

Addition of cash deposit made into the bank account during demonetization period - Addition made in the hands of the assessee is not justified, since the said deposits......
October 12, 2022 Case Laws Income Tax

Exemption u/s 11 - Reopening of assessment u/s 147 - whether jurisdiction was vested on the ld. CIT(E) and not with the Territorial Commissioner? - the registration U/s.....
October 12, 2022 Case Laws Customs

Seeking interest on delayed refund of principal amount - There is no explanation as to why the verification took three years. - There is also no explanation, as to why......
October 12, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Creditors - For an applicant to be a financial creditor, a debt along with interest should be disbursed against the consideration time......
October 12, 2022 Case Laws Service Tax

Levy of service tax - abated portion of turnover or incorrect calculation along with penalty - The rejection of the claim of abatement for material component by the......
October 12, 2022 Case Laws VAT and Sales Tax

Validity of assessment order - time limitation - non-supply of vigilance report - when the Order of assessment came to be passed on the report submitted by Regional......
October 11, 2022 Case Laws Income Tax

Correct head of income - business profit or Long Term Capital Gains - GPA was restricted to the extent of builder’s right at 73.33% of the land and that portion allotted....
October 11, 2022 Case Laws GST

Profiteering - purchase of a Flat/supply of construction service - The Respondent has denied the benefit of ITC to the buyers of his flats/shops/units in contravention......
October 11, 2022 Case Laws Income Tax

Validity of order passed u/s 148A - The impugned order is bad and not sustainable in law and is liable to be quashed for the reason that the impugned notice under......
October 11, 2022 Case Laws Income Tax

Capital gains - treating information contained in ITS as related to transaction of sale of immovable property - Assessee had pointed out how the two transactions......
October 11, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - denial of claim of embezzlement loss - The fact that the cheque does not figure in the bank account of other party does not by itself prove the......
October 11, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - The phrase prejudicial to the interest of revenue has to be read in conjunction with an erroneous order passed by the A.O. Every loss of......
October 11, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - Income from the operation of aircrafts for the international traffic i.e. transportation of passengers and cargo - the......
October 11, 2022 Case Laws Income Tax

Disallowance u/s 40(a)(i) - marginal delay in deposit of TDS - TDS deducted from payment to non-residents - Only marginal delay in deposit of tax deducted at source has.....
October 11, 2022 Case Laws Income Tax

Rectification u/s 154 - mistake apparent on record warranting rectification u/s 154 - debatable issue - enhancement of income for the purpose of section 115JC - the AO......
October 11, 2022 Case Laws Customs

Demand of Customs Duty - goods allegedly pilfered from Customs Area bonded premises - bonded warehoused goods - The packages were admittedly opened for the first time by....
October 11, 2022 Case Laws Customs

Benefit of exemption from customs duty - Import of Microphone for Cellular Mobile Phone - even the appellant does not claim the benefit under a particular Notification......
October 11, 2022 Case Laws Customs

Classification of goods - HDMI Digital Media Receiver with Alexa Voice remote - Following Rule 3(b) of the General Rules of Interpretation, the classification of Fire TV....
October 11, 2022 Case Laws Customs

Classification of imported goods - Gigabit Passive Optical Networks Optical Network Termination (hereinafter referred to as GPON ONT) - the impugned good is a......
October 11, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - threshold limit for triggering CIRP - joint application - The statute i.e., Section 7 of the IBC as amended vide Gazette Notification dated......
October 11, 2022 Case Laws Service Tax

Work Contract Service - claim for abatement - The benefit of abatement shall be available only if the Appellant are able to substantiate that they have not taken any......
October 11, 2022 Case Laws Central Excise

Clandestine Removal - reliability on statements of witnesses - It is well settled law that though the statements carry good persuasive value but such untested statements....
October 10, 2022 Case Laws GST

Anti-Profiteering provisions - Constitutional Validity of Section 171 of the CGST Act, Chapter XV of the CGST Rules - This Court is also of the prima facie view that the....
October 10, 2022 Case Laws GST

Levy of GST - supply or not - charitable activities or not - reimbursement amount received by the Appellant from the Department of Women and Child Development,......

1 ....25 26 27 282930 31 32 33........ 124

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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