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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 1451 to 1500 of 6197 Records

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October 10, 2022 Case Laws GST

Classification of goods - Paratha - The Parathas supplied by the appellant are different from Plain Chapatti or Roti and cannot be treated as or covered under the......
October 10, 2022 Case Laws GST

Classification of goods - rate of GST - Combined Wire Rope used as a part of Fishing Vessel - Combined Wire Rope is not the essential/integral part of fishing vessel but....
October 10, 2022 Case Laws GST

Classification of goods - rate of GST - HTP (Horizontal Triplex Plunger) kirloskar Power Sprayer (Engine Driven) - The applicant goods are Mechanical Appliances which is....
October 10, 2022 Case Laws GST

Supply or not - canteen and transport facilities provided to employees - amount deducted from the salaries of its employees - The Provision of Services of transports and....
October 10, 2022 Case Laws GST

Input Tax Credit - blocked credit - solar power panels procured and installed - electrical energy generated by Solar Panel installed by the applicant is exempted goods......
October 10, 2022 Case Laws Income Tax

Accrual of interest income - FDRs made in the name of the respondent-assessee by virtue of a consensual order passed by the Arbitral Tribunal - till the final award was.....
October 10, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - unexplained cash deposits - Incidentally, a vague statement is made that the cash deposits were in the course of usual business......
October 10, 2022 Case Laws Income Tax

Validity of reopening of assessment - This Court is of the view that if the allegations in the order passed under Section 148A(d) of the Act are correct, then the......
October 10, 2022 Case Laws Income Tax

Addition of interest income - assessee is a resident welfare association (RWA) having status of association of persons (AOP) under the Income-Tax Act - as rightly......
October 10, 2022 Case Laws Customs

Benefit of nil rate of Basic Customs Duty (BCD) - Free Trade agreement - country of origin - The impugned Notification is a kind of preferential trade arrangement......
October 10, 2022 Case Laws Customs

Refund of late fees charges - bills of entry presented, but due to Indian Customs EDI system error it could not be uploaded - whether there was delay in filing bill of......
October 10, 2022 Case Laws Service Tax

CENVAT Credit - input services - Hotel Accommodation Service - For rendering such service at the site, the staff of the appellant need to be necessary accommodated at......
October 10, 2022 Case Laws Central Excise

CENVAT Credit - Clean Energy Cess - the intent of legislation is very clear not to allow the cenvat credit of Clean Energy Cess. This is evident as the Central......
October 8, 2022 Case Laws Income Tax

Denial of Exemption u/s. 11 - non maintaining of separate ledger accounts - assessee is maintaining separate ledger for earning this income and also maintaining separate....
October 8, 2022 Case Laws Income Tax

TP Adjustment - excessive AMP expenses - third party also benefits - Revenue also could not demonstrate the presence of any machinery provision to compute Arm’s Length......
October 8, 2022 Case Laws Customs

Seeking release of withheld consignments - imported Frames and Slides - They do not appear to prohibit the import of a composite part of a firearm in the sense of the......
October 8, 2022 Case Laws Customs

Refund claim - Advance Authorization Scheme - The indisputable position is petitioner has fulfilled its export obligations and, therefore, respondent no.3 should have......
October 8, 2022 Case Laws Customs

Rejection of petitioner’s application for amendment of the 13 bills of entry - It is petitioner’s case that in the bills of entry as filed petitioner had erroneously......
October 8, 2022 Case Laws Customs

Recovery of duty drawback - export of Alloy Steel Forging Rings - Rejection of classification of goods under CTH 73261990 - The disputed goods require further operation.....
October 8, 2022 Case Laws Central Excise

Area Based Exemption - The provisions of the notification do not place a bar or restriction on any addition/modification in the plant or machinery or on the production......
October 8, 2022 Case Laws Indian Laws

Dishonor of Cheque - It is clear that the accused need not enter the witness box to rebut the presumption. However, such presumption of law cannot be considered as......
October 8, 2022 Case Laws Income Tax

TDS u/s 194I OR 194C - deductibility of the tax on the entire payment as rent or to be segregated into rent and CAM charges (Common Area Maintenance) - While there are......
October 8, 2022 Case Laws Income Tax

Not allowing credit for the TDS - AO refused to allow credit for the TDS on the ground that the corresponding income was not offered for taxation - - Proper adjudication....
October 8, 2022 Case Laws Income Tax

Addition u/s.69 towards cash deposits in the bank account - determining the peak credit - where the peak is added, the investment made by the assessee has to be added......
October 8, 2022 Case Laws Income Tax

Addition on account of alleged cash consideration - there was no witnesses to the said cash payments and a mere statement by the said person that some of the amounts......
October 7, 2022 Case Laws GST

Validity of Assessment cum Penalty cum Interest Order - There is no denial of the fact that the petitioner is disputing correctness of the amounts that was arrived at by....
October 7, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - allegation of accommodation entries and the assessee as a beneficiary A writ petition cannot be maintained to determine the disputed......
October 7, 2022 Case Laws Income Tax

Deduction u/s 80IC - independent unit v/s extension of unit - the assessee has claimed wages expenses which were subject to PF, electricity expenses. Likewise, there was....
October 7, 2022 Case Laws Income Tax

Disallowance of exemption u/s. 54 - CIT(A) was very much in powers to consider the claim of the assessee which was left half way by the Ld. AO. Then, upon going through.....
October 7, 2022 Case Laws Income Tax

Addition u/s 68 or 56(2) - Unexplained cash credit u/s 68 - share transactions - the valuation aspect of the shares is made on the Discounted cash flow method (DCF) and.....
October 7, 2022 Case Laws Income Tax

Rate of tax on sale of depreciable assets - STCG vs LTCG - as per Section 112 of the Act, the tax on long term capital gains on transfer of a long term capital asset is.....
October 7, 2022 Case Laws Income Tax

Nature of receipt - Amounts received from its members towards Surety Guarantee Fund (SGF) - the receipts from members in the sum being amount received from members......
October 7, 2022 Case Laws Customs

Leviability of interest and penalty in relation to amounts payable as duty other than basic customs duty - mis-declaration of goods - intent to evade customs duty or not....
October 7, 2022 Case Laws Insolvency and Bankruptcy

Fraudulent trading or wrongful trading - Direction to Appellants to jointly and severally pay to the Corporate Debtor certain amounts - The Adjudicating Authority had......
October 7, 2022 Case Laws Service Tax

Levy of Service Tax - construction of compound wall/fencing - security agents services - Taking that definition of 'security agency' into section 65(105)(w) of Finance......
October 7, 2022 Case Laws Service Tax

CENVAT Credit of service tax paid - usage in the manufacturing activity - Tour operator services - It becomes clear that the visit of the employees was purely for......
October 7, 2022 Case Laws Central Excise

Refund of unutilized Cenvat credit - after the introduction of GST, if the appellant could not transfer the excess debit into TRAN-I, the only option for the appellant......
October 6, 2022 Case Laws GST

Erroneous orders of GST officers - hese acts/omissions of Respondents’ officers is adding to the already overburdened dockets of the Court. Valuable judicial time is......
October 6, 2022 Case Laws Income Tax

Undisclosed income of the assessee - Unexplained NRI gifts - onus to prove - Had the appellant given a convincing and believable explanation / reply to the respondent,......
October 6, 2022 Case Laws Income Tax

Exemption u/s 11 - trustees have used property then trust - violation of provision of Section 13(1)(c) and 13 (1)(d) - The residential premises of the assessee trust are....
October 6, 2022 Case Laws Income Tax

Exemption u/s 11 - spending money by the trust outside India without the approval of CBDT - whether the Ld. CIT (A) was correct in holding that spending by the trust......
October 6, 2022 Case Laws Income Tax

Revision u/s 263 - non-deduction of TDS on freight - failure to furnish Form 26Q - A perusal of the file of the ld. Pr. CIT reveals an “Office Note” appended to the......
October 6, 2022 Case Laws Income Tax

Penalty u/s 271D - contravention of provisions of 269SS - Scope of 'reasonable cause' used in Section 273B - Even though transactions of one party had been settled by......
October 6, 2022 Case Laws Income Tax

Scope of appeal before CIT(A) after revision order u/s 263 - Since, pending proceedings before the Ld.CIT(A) is with reference to additions made in pursuant to......
October 6, 2022 Case Laws Income Tax

TDS u/s 195 - section 195 itself is quite explicit in its language while providing withholding of tax in respect of any payment, which is chargeable to tax in India.......
October 6, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - profit attribution of a fixed place PE and the DAPE - Erroneous but not prejudicial to revenue order - Even if that computation of profit......
October 6, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - limited scrutiny assessment - The AO ought to have examined the same to go into the root of these deposits whereas in the instant case, the AO.....
October 6, 2022 Case Laws Customs

Confiscation - redemption fine - penalty - import of Carnet - goods cannot be re-exported within stipulated time - the goods were required to be re-exported on......
October 6, 2022 Case Laws Customs

Pre-deposit - The amounts deposited by the other entities cannot be reckoned towards the pre-deposit by the appellant herein. Such amounts can be reckoned towards......
October 6, 2022 Case Laws Insolvency and Bankruptcy

Right to claim over property occupied by the Corporate Debtor - Even though the object behind imposing moratorium under section 14 of IB Code, is to prevent depletion of....

1 ....26 27 28 293031 32 33 34........ 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

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