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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 151 to 200 of 6197 Records

1 2 345 6 7 8........ 124

December 23, 2022 Case Laws Customs

Release of goods - undervaluation - Having received the findings from the SVB that the Petitioner is undervaluing its import from the related party and differential duty....
December 23, 2022 Case Laws Customs

Imposition of penalty u/s 114 of the Customs Act, 1962 on Customs Broker - undervaluation - in the guise of re-determination of value of goods, the Adjudicating......
December 23, 2022 Case Laws Customs

Non-imposition of anti-dumping duty - intention of the govt. by keeping itself silent for a long period of time - it has to be presumed that the Central Government has......
December 23, 2022 Case Laws Customs

Amendment in the shipping bill - The amendment, which merely has the consequence of data transference for informed decision making on eligibility for reward by competent....
December 23, 2022 Case Laws Companies Law

Seeking grant of Regular bail - misuse of cheque discounting facilities - diversion and siphon-off the borrowed funds - section 447 of the Companies Act - Despite having....
December 23, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - Financial Creditors - The material on record shows that the Corporate Debtor has been consistently acknowledging its debt......
December 23, 2022 Case Laws Money Laundering

Money Laundering - proceeds of crime - Jurisdiction to investigate - The Apex Court time and again has frowned upon interference into investigations conducted by the......
December 23, 2022 Case Laws Money Laundering

Coram non-judice - Sufficient safeguard has been provided and looking to the nature of proceedings, cross examination cannot be permitted as a rule rather it can be as......
December 23, 2022 Case Laws Central Excise

Interest on delayed refunds - inordinate delay and latches on the part of the respondent - The respondent completely misdirected itself in coming to the erroneous......
December 23, 2022 Case Laws Central Excise

CENVAT Credit - duty paying documents - supplementary invoices issued by their Tuticorin unit - suppression of facts or not - It is seen that the demand of duty on the......
December 23, 2022 Case Laws VAT and Sales Tax

Classification - Porridge / Daliya (cracked wheat) - The Act does not make any distinction between the normal porridge and instant porridge, and the finding arrived by......
December 23, 2022 Case Laws VAT and Sales Tax

Validity of assessment order - Reply submitted by the assessee not considered - Though a show cause notice was issued, there is nothing that is articulated in the......
December 23, 2022 Case Laws VAT and Sales Tax

Classification of goods - SAREE, PATTA, DHOTI and GAMUCHHA - When “saree, patta, dhoti, gamuchha” are considered, they are the products of “textile”. They do not lose......
December 23, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of the independent Director - In absence of any specific averments or allegations carving out a specific role attributable to......
December 22, 2022 Case Laws Customs

Penalty u/s112(a), 112(b) & 114AA of the Customs Act, 1962 - fraudulent import of vehicles declared as brand new vehicles of foreign origin - the proceeding is hit by......
December 22, 2022 Case Laws GST

Cancellation of registration of petitioner - The appeal should not be dismissed without due consideration of the ground taken in the appeal and the delay condonation......
December 22, 2022 Case Laws GST

Confiscation of goods alongwith conveyance - Power to invoke section 129 - While a blanket stay of the said order as prayed for cannot be granted, relief regarding......
December 22, 2022 Case Laws GST

Classification of goods - Walltop Computer roombr - In the instant case the impugned product “roombr” comprises a central processing unit, a Bluetooth keyboard and IR......
December 22, 2022 Case Laws GST

Levy of GST - transfer of mobile application software - there will be a continuity of business, as the said part of business is said to be functional and is decided to......
December 22, 2022 Case Laws GST

Classification of goods - HSN Code - applicable rate of tax - Raula Gundi - The final product of the Applicant under the brand name 'Raula Gundi' is nothing but “Chewing....
December 22, 2022 Case Laws Income Tax

Incorrect depreciation claim - fractional ownership - real ownership - Merely entering into an agreement or understanding of user of a asset, a License may be created in....
December 22, 2022 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - CIT(A), has examined the issue threadbare and has rightly concluded that the amount obtained from Landspace is in the nature of business......
December 22, 2022 Case Laws Income Tax

Unexplained investment u/s 69 - The documents, which were found in the possession of other person, does not bear the name of the assessee, that is, the name of the......
December 22, 2022 Case Laws Income Tax

Assessment u/s 144 - Rejection of books of accounts u/s 145(3) - Once the books of accounts and other relevant records was produced by the assessee first time during the....
December 22, 2022 Case Laws Income Tax

Claim of expenses as against Nil income - When there is no business existed, in our opinion, the assessee is not entitled to claim deduction under the head......
December 22, 2022 Case Laws Income Tax

Correct head of income - treatment of profit on transfer of immovable properties - The assignment of debt in favour of another entity partly in exchange of land was......
December 22, 2022 Case Laws Income Tax

Validity of assessment order passed u/s 153(1) - Period of limitation - In this case, since, the Assessing Officer cannot invoke jurisdiction u/s.144C(1) and pass draft.....
December 22, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - the Corporate Debtor has tried to take advantage of their own wrong of being lackadaisical in reconciling the accounts in spite of nearly 30......
December 22, 2022 Case Laws Insolvency and Bankruptcy

Delay in refiling of 321 days - Addition of new facts in the course of refiling which could not have been a part of the original version of the Appeals when it was filed....
December 22, 2022 Case Laws Service Tax

SVLDR Scheme - refund of pre-deposit - This amount remained as the Revenue deposit with the Department and was never adjusted. Further, this amount is not a part of the.....
December 22, 2022 Case Laws Service Tax

Refund of service tax - contention of the appellant is that the tax having been paid under mistake - works contracts which is in the nature of original works - they paid....
December 22, 2022 Case Laws Central Excise

Refund of duties discharged during investigation into undervaluation of physician samples - duty liability had been discharged at the option of the appellant; in the......
December 22, 2022 Case Laws Central Excise

Clandestine removal - The tax liability has been fastened by resort to assumptions driven by absence of satisfactory explanation. Clandestine clearance, being provable......
December 22, 2022 Case Laws VAT and Sales Tax

Refund claim - export of goods - excess carried forward in the annual return - Rule 41(4) of the Haryana Value Added Tax Rules, 2003 - no refund was allowed as the......
December 21, 2022 Case Laws Insolvency and Bankruptcy

Approval of the resolution plan of the Corporate Debtor - Recovery of property tax demand - public announcement for inviting claim was made on 07.12.2018 much after the.....
December 21, 2022 Case Laws Insolvency and Bankruptcy

Approval of resolution plan - Seeking a direction to the Resolution Professional (RP) to call for a Meeting at the CoC - It is reiterated that the ‘Maximisation of Value....
December 21, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Jurisiction of NCLT to admit the application u/s 7 - Registration of the applicant, non-banking financial institution (NBFC), was cancelled during......
December 21, 2022 Case Laws Indian Laws

Seeking grant of Anticipatory Bail - conspiracy - huge loss to Revenue - during the pendency of the CIT appeals at Kolkata, the revision petitions have been filed to......
December 21, 2022 Case Laws Income Tax

Recovery of the outstanding dues of the private limited company - Liability of directors of private company u/s 179 - only because the petitioners have been unable to......
December 21, 2022 Case Laws Income Tax

Assessment u/s 153A - Prior approval - In the instant case, the draft assessment order in 85 cases, i.e. for 85 assessment years placed before the Approving Authority on....
December 21, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - nature of compensation received for cancellation of the plot - the character of payment received as compensation by the transferee bears the......
December 21, 2022 Case Laws Income Tax

Non issuance of a notice u/s 143(2) on the revised return - filing of revised return on the last day - Can assessment order would be declared nullity for not issuing......
December 21, 2022 Case Laws Income Tax

MAT - Adjustment of bad debts for the purpose of book profits u/s.115JB - the bad debts which is reduced from the asset side of the debts which amounts to actual write......
December 21, 2022 Case Laws Income Tax

Exemption u/s 11 - deemed registration u/s 12AA - there is no specific provision in the Income Tax Act that non-deciding the registration application under Section 12AA.....
December 21, 2022 Case Laws Income Tax

Deduction u/s 40(b) - disallowance on account of interest paid to partners and on account of salary paid to partners - In the instant case, instead of allowing the......
December 21, 2022 Case Laws Income Tax

Short Credit for TDS - since the law is clear on the issue as to allow the carry forward of the credit TDS in subsequent year and the credit for TDS is required to be......
December 21, 2022 Case Laws Income Tax

Disallowance of advertisement expenses paid - the assessee is running a dealership business and incurring of advertisement expenses does not arise. CIT(A) after......
December 21, 2022 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - since AO has mechanically applied the provisions of Rule 8D while making the aforesaid disallowance without establishing any nexus of......
December 21, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Merely because the AO did not write specific reasons for accepting the explanation of the assessee cannot be reason enough to invoke powers......
December 21, 2022 Case Laws Income Tax

Disallowances of bogus trading loss in penny stock as well as commission expenses - admittedly there was no evidence available on record suggesting that the assessee or.....

1 2 345 6 7 8........ 124

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N: Foreign Exchange Management (Foreign Currency Accounts by a Person Res...

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES