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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 1501 to 1550 of 6197 Records

1 ....27 28 29 303132 33 34 35........ 124

October 6, 2022 Case Laws Service Tax

Refund of service tax paid - delay in filing refund claim - time limitation - it is found that the appellant was confused in so far as they believed that the refund is......
October 6, 2022 Case Laws Indian Laws

Dishonor of Cheque - discharge of legal liability or not - delaying tactics - Whether the cheque, in question, had been issued as a security cheque or was a blank cheque....
October 4, 2022 Case Laws GST

Seizure of goods alongwith vehicle - release of goods - In the case at hand, there is no dispute that the parties are genuine, nor is there any dispute that the original....
October 4, 2022 Case Laws GST

Rejection of refund of the tax paid for the second time and penalty - As there was discrepancy in the document from where the goods were dispatched, the authorities......
October 4, 2022 Case Laws Income Tax

Correct head of income - gain on sale and purchase of shares - normal business profit or short term capital gain - The learned tribunal had failed to note that the......
October 4, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - notice issued u/s 148A - this Court holds entertainment of the writ petition at the stage of notice would be premature.......
October 4, 2022 Case Laws Income Tax

Penalty u/s. 271D - unsecured loans in the form of cash - the amount paid by the Directors / Shareholder towards share capital and unsecured loans in the form of cash......
October 4, 2022 Case Laws Income Tax

Taxability of entertainment tax subsidy received by the assessee - Nature of receipts - Entertainment tax subsidy granted by the State Government is not for the purpose.....
October 4, 2022 Case Laws Income Tax

Levy of tax on donations - Provisions of Section 115BBC were enacted to tax such donations in hands of certain charitable trust and institutions at the rate of 30%.......
October 4, 2022 Case Laws Income Tax

Deduction u/s 10AA - Disallowance for the reason that the assessee had filed return of income belatedly and not within the time limit prescribed u/s 139(1) - When the......
October 4, 2022 Case Laws Income Tax

Short-deduction of TDS - the approach of assessee is in accordance with the provisions of TDS as prescribed in Income-tax Act, 1961, which permit the consideration of......
October 4, 2022 Case Laws Income Tax

Exemption u/s 10(6)(ii) - remuneration received by her from Austrian Trade Commission, Austrian Embassy under full time employment - the certificate issued by the......
October 4, 2022 Case Laws Income Tax

Income accrued in India - Centralized services fee received - royalty or fee for technical services The payments received were rightly held by the Tribunal, to be in the....
October 4, 2022 Case Laws Income Tax

Relief u/s 90 - foreign tax credit - disallowance of FTC in case of delay in filing Form No. 67 - the assessee is eligible for foreign tax credit, as she has filed form.....
October 4, 2022 Case Laws Insolvency and Bankruptcy

Suspension of registration of the Resolution Professional (RP) - territorial jurisdiction to entertain the Writ Petition - Pursuant to the order of suspension, the......
October 4, 2022 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Whether the CoC and Adjudicating Authority discriminated the Operational Creditors from Financial Creditor - once the plan was approved by.....
October 4, 2022 Case Laws Central Excise

Levy of penalty - Applicability of ration of decision made in the case of co-noticee - in absence of the appeal by revenue against this order the order has acquired......
October 3, 2022 Case Laws GST

Cancellation of bail order - Violation of bail conditions - failure to appear before the Investigation officer - Google pin could not be dropped to the Investigating......
October 3, 2022 Case Laws Income Tax

Revision u/s 263 - In terms of Section 263 of the Act, the PCIT is empowered to invoke the power if, in his opinion, the assessment order is erroneous in so far as it is....
October 3, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - In the instant case, the validity of notice has to be adjudged on the basis of law as existing on the date of notice. The mandatory......
October 3, 2022 Case Laws Income Tax

Denial of exemption u/s 11 r.w.s. 2 (15) - It is no doubt true that the receipts from non-sporting activities earned by the assessee are covered under the proviso to......
October 3, 2022 Case Laws Income Tax

Undisclosed income u/s 68 and 69 - Tax liability u/s 115BBE - section 115BBE does not apply to the income, the source of which is business. - the undisclosed income......
October 3, 2022 Case Laws Income Tax

TDS Claimed but not reflected in 26AS - Assessee’s excess claim of TDS assuming that the less payment made by the clients are towards TDS may not be acceptable, however,....
October 3, 2022 Case Laws Income Tax

Disallowance of bad debt written off - assessee knowing to fact that its business going to discontinue from immediate subsequent year deliberately written off good......
October 3, 2022 Case Laws Income Tax

Correct head of income - gain on sale and purchase of shares - a transaction is not necessarily in the nature of trade because the purchase was made with the intention......
October 3, 2022 Case Laws Customs

Benefit of exemption - import of Colchicum (Saanjan) Grade 3 - origin of goods - The Bill of Lading cannot mention Afghanistan as the Port of Loading because that is not....
October 3, 2022 Case Laws Customs

Import of twine engine light weight Aircraft (Aircraft BRT) - Benefit of the exemption - nil rate of duty on import of aircraft for non-scheduled (passenger) services as....
October 3, 2022 Case Laws Customs

Re-import of jewellery exported for exhibition - Benefit of exemption - The admitted fact is that there being no sale in the transaction, neither the IGST is paid by the....
October 3, 2022 Case Laws Companies Law

Struck off name of the Company - defunct company. - HC upheld the order of RoC - Locus of the appellant seeking restoration of struck off name of the Company from the......
October 3, 2022 Case Laws Insolvency and Bankruptcy

The provisions of IBC will prevail over the provision of Indian Contract Act, thereby surety may take appropriate steps to claim as creditor to recover the amount he......
October 3, 2022 Case Laws Insolvency and Bankruptcy

Scope of NCLT Rules - fees mentioned in Rule 112 read with the definition clause 2(12) does not mention either CIRP costs or the fees to be paid to the IRP or RP. The......
October 3, 2022 Case Laws Service Tax

Extended period of limitation - The Appellant concealed the correct taxable amount with the service tax department, until the Departmental officers initiated an inquiry.....
October 3, 2022 Case Laws Central Excise

CENVAT Credit - inputs - Wash Oil and Sulphuric Acid which were used directly or indirectly, in or in relation to the manufacture of coal Gas - The manufacturing process....
October 3, 2022 Case Laws Central Excise

Scope of SCN - time limitation - It is a settled legal position that when the assessee was not put to notice with regard to the reasons basis which the demand is being......
October 3, 2022 Case Laws Indian Laws

Seeking grant of Regular Bail - failure to Final Report u/s 173 of the Code within sixty days - The respondent/CBI cannot take shelter of filing charge sheet in respect.....
October 1, 2022 Case Laws GST

Refund claim - time limitation - As per the circular, the last date for filing refund application in FORM GST RFD-01 would be 23.09.23 (two years from date of......
October 1, 2022 Case Laws GST

Pre-deposit before filing of an appeal - Utilisation of credit available only in the Electronic Cash Ledger - Since in the present petitions, the amounts payable are......
October 1, 2022 Case Laws GST

Maintainability of petition - appealable order or not - Levy of interest under Section 50 along with penalty under Section 122(2) of the Central Goods and Service Tax......
October 1, 2022 Case Laws Income Tax

Deduction u/s 43B - Section 43B of the Act does not speak about the electricity charges. Nowhere it is mentioned in the Section or proviso to it that unpaid electricity.....
October 1, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - order passed u/s 148A - It may be true that, the Petitioner would be having number of opportunities to explain his stand in....
October 1, 2022 Case Laws Income Tax

Levy of penalty u/s. 271B - failure to get his books audited and furnish Audit Report u/s. 44AB - Section 271B as extracted above further throws light on the legislative....
October 1, 2022 Case Laws Income Tax

Deemed income - Addition u/s 41(1) - cessation of liability - amount due to partnership firm - The said adjustment of transferring the loan into the capital is between......
October 1, 2022 Case Laws Income Tax

Deduction u/s 10B - ordinarily, what profit the assessee might have expected to arise - AO had not brought on record any material to demonstrate that the assessee......
October 1, 2022 Case Laws Customs

Onus and power of custodian - validity of auction of goods - seized goods - LED bulbs - cosmetic items - despite not obtaining the BIS certificate and NOC from the......
October 1, 2022 Case Laws Customs

Levy of penalty - mis-declaration of description of imported goods - Having found that the appellant had no intention, the Commissioner (Appeals) has still proceed to......
October 1, 2022 Case Laws Customs

Classification - used mild steel (MS) plates imported - demolition of six ‘petrochemical tanks’ in the United Kingdom by M/s GK Middle East FZC, Ajman - the eligibility.....
October 1, 2022 Case Laws VAT and Sales Tax

Reassessment of tax - the order of assessment, was not in existence on the date of issuing notice for reassessment under Section 22 (1) of the Act of 2005. Therefore,......
October 1, 2022 Case Laws Indian Laws

Dishonor of Cheque - presumption of debt - when the complainant himself comes up with a document to establish the existing debt or liability, the question of raising......
September 30, 2022 Case Laws GST

Renting of residential accommodation - The clarification that renting of a residential dwelling by a proprietor of a registered proprietorship firm, who rents it in......
September 30, 2022 Case Laws GST

Rejection of refund claim - the law of limitation, being a procedural law, is retrospective in operation in the sense that it will also apply to the proceedings pending.....

1 ....27 28 29 303132 33 34 35........ 124

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H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: 's Revision: Hospital receipts verified, partial refunds & fees paid s...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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 ...

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