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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 1651 to 1700 of 6197 Records

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September 24, 2022 Case Laws Insolvency and Bankruptcy

Constitution of Stakeholders Consultation Committee (‘SCC’) - the nomination of the first Respondent as the representative of the Shareholders cannot be rejected by the.....
September 24, 2022 Case Laws Insolvency and Bankruptcy

Power of RP to admit the Claims suo-motu - There is no such provision that the IRP shall admit the Claim without filing a Claim either in Form-B or in Form-C. - the IRP.....
September 24, 2022 Case Laws Service Tax

Levy of service tax - banking and other financial services - premium on interest restructuring of loan as interest on loans - It is not possible to accept the contention....
September 24, 2022 Case Laws Service Tax

Legislative disbarment of levy of tax on goods transport agency service - clearing and forwarding agency - The two services sought to be amalgamated are not only......
September 24, 2022 Case Laws Central Excise

Clandestine Removal - Since the raw material of assessee cannot be held to be goods manufactured by assessee, same is definitely beyond the scope of confiscation under......
September 24, 2022 Case Laws VAT and Sales Tax

Supplier company (IOCL) seeking security depositing against interstate sale - C-Forms - differential sales tax - There is no doubt that a dealer can be called upon to......
September 23, 2022 Case Laws GST

Classification of goods - rate of GST - Mango Pulp - The orders passed by the Appellate Authority for Advance Ruling imposing GST in respect of ‘mangopulp’ @ 18% is......
September 23, 2022 Case Laws Income Tax

Benefit u/s 80IC - substantial expansion - the assessing officer has missed out one of the categories which have been mentioned in Clause (b) of Section 80IC(2). The......
September 23, 2022 Case Laws Income Tax

Applicability of section 269ST to the investments made in cash - section 269ST and the penalty provisions for not complying with the said section as contained in section....
September 23, 2022 Case Laws Income Tax

Addition u/s 68 - genuineness of share application / share premium received - Once the undisclosed income declared under IDS-2016 have been accepted by the Department......
September 23, 2022 Case Laws Income Tax

Addition of aggregate of cash as well as cheque deposit in the bank account of assessee - the assessee was doing some business activity, though it was not disclosed to......
September 23, 2022 Case Laws Income Tax

Assessment u/s 153A - CIT(A) allowed the claim that lease rentals income earned by the appellant as income under the Profit or Gains from Business and Profession (Profit....
September 23, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition u/s 68 - unexplained deposits in bank account - assessee is a small time tea and pakoda seller and he could not have been......
September 23, 2022 Case Laws Income Tax

Validity of assessment u/s 147 - it is not a return u/s 119(2)(b) albeit it is a return filed in response to notice u/s 148 which has been accepted by the AO. Thus, when....
September 23, 2022 Case Laws Customs

Extended period of limitation - suppression of facts or mis-declaration or not - lassification of imported goods - Neutral Pellets - only because there was a change of......
September 23, 2022 Case Laws Customs

Restricted goods or not - importation of excess quantity of waste/used Rubber Tyre Scrap over a period of time - there was no violation of the decision arrived at by the....
September 23, 2022 Case Laws Insolvency and Bankruptcy

CIRP - If there are two borrowers or if two corporate bodies fall within the ambit of corporate debtors, there is no reason why proceedings under Section 7 of the IBC......
September 23, 2022 Case Laws Insolvency and Bankruptcy

Seeking withdrawal of application admitted u/s 7 of IBC - Considering the number of people dependant on the Corporate Debtor for their survival and livelihood, there is.....
September 23, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of Insolvency Petition against the Guarantor - The OTS is not a novation of the original debt but is only to be construed as Terms of Settlement offered.....
September 23, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of application after approval of resolution plan - Application’ on behalf of the ‘Company - Suffice it for this Tribunal to make a pertinent mention that....
September 23, 2022 Case Laws VAT and Sales Tax

Adjustment of amount of tax paid on inter-state sale transaction, against the tax to be paid to the State of Jharkhand - In the present case the transaction is for the......
September 23, 2022 Case Laws Indian Laws

It is the duty of the Court to discover the truth and truth is the foundation of the justice. Section 311 Cr.P.C. is one of the provisions which assist the Court in the.....
September 22, 2022 Case Laws GST

Grant of Anticipatory Bail - evasion of tax - Considering the fact the petitioner is a young man pursuing his studies, this Court is of the opinion that it is a fit case....
September 22, 2022 Case Laws GST

Validity of interim order - Challenge to the SCN - Levy of GST - supply of Extra Neutral Alcohol (ENA) - Validity of interim order of the Single Judge bench of HC,......
September 22, 2022 Case Laws Income Tax

Exemption u/s 10A - STP unit - exclusion of hardware component from export turnover - Software without loading onto the hardware could not be used and the hardware with.....
September 22, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - AO was not authorized to carry out enquiry beyond the scope of the reasons for which the case was selected under limited scrutiny and therefore....
September 22, 2022 Case Laws Income Tax

Levy of penalty u/s 272A(1)(d) - The bonafide or other wise malafide of non compliance is also required to be kept in mind. The tax and interest are statutory levies,......
September 22, 2022 Case Laws Income Tax

Disallowance of assessee's claim of exceptional losses on account of certain trades - Actually if there is any loss incurred on the said transaction, the same shall have....
September 22, 2022 Case Laws Income Tax

Set off of brought forward loss - Removal of defects in the original return - determination of date of filing of ITR - Once the defects in the original return of income.....
September 22, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - unexplained property purchased - nowhere AO has applied his own mind before issuing notice and to arrive at conclusion that assessee......
September 22, 2022 Case Laws Customs

Seeking release of de-stuffed imported goods - Defatted Coconut - since the first appellate authority had allowed the appeal filed by the petitioner vide order dated......
September 22, 2022 Case Laws Customs

Levy of penalty - allegation for abatement in smuggling of Gold - the activity of facilitating the financing of fund has been turned by the Ld. Commissioner into......
September 22, 2022 Case Laws Customs

Refund claim - amount paid at the time of provisional assessment - Period of limitation - There is no application of Section 27 for refund arising upon finalisation of......
September 22, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - threshold of Rupees One Crore - Default by Corporate Debtor is a condition precedent which gives right to the Operational Creditor to file......
September 22, 2022 Case Laws Insolvency and Bankruptcy

Consideration of Resolution plan - Validity of order of NCLT excluding and extending CIRP period - the plan is pending for approval before the same Adjudicating......
September 22, 2022 Case Laws Service Tax

CENVAT credit irregularly availing/ wrongly utilizing - Tribunal set aside the demand - When a specific plea was raised and even the Adjudicating Authority specifically.....
September 22, 2022 Case Laws Central Excise

CENVAT Credit - exported of inputs as such - even if inputs are assumed to have been cleared as such, they are duty paid excisable goods which were cleared under bond in....
September 22, 2022 Case Laws VAT and Sales Tax

Recovery of dues (commercial tax arrears) - purchase of property through public auction - The burden rests upon the revenue to establish that the consideration for the......
September 22, 2022 Case Laws Indian Laws

Exemption from the levy of property tax - Charitable activity or not - There is to be a detailed verification as to whether the petitioner satisfies the requirement of......
September 21, 2022 Case Laws GST

Benefit of exemption / concessional rate of GST - the said works for construction of airport terminal building or greenfield airport are predominantly meant for commerce....
September 21, 2022 Case Laws GST

Cancellation of Regular Bail - accused is not cooperating in the investigation and not honouring the summons - hen present application for cancellation of bail has been.....
September 21, 2022 Case Laws Income Tax

Benefit u/s 80-IC - manadation of having separate and distinct Unit - The building where the registered office was started in the assessment year 2009-10, was got......
September 21, 2022 Case Laws Income Tax

Reopening of assessment u/s 14/148 - Information received about undisclosed Crypto currency - bank transactions alone are not sufficient to verify the trade in Crypto......
September 21, 2022 Case Laws Income Tax

Addition u/s 56(2)(viib) - valuation under Rule 11UA (2) - Even if preferential shares and equity shares are considered to be falling within the purview of Section......
September 21, 2022 Case Laws Income Tax

Relief of foreign tax credit u/s 90 - non compliance of procedural requirement - As the assessee has vested right to claim the FTC under the tax treaty and the same......
September 21, 2022 Case Laws Income Tax

Unexplained Cash withdrawn out of bank account - Gap between withdrawal and deposit of the cash - The heafty amount was withdrawn 70 days ago for utilising the same for.....
September 21, 2022 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - Whether leasehold rights are covered under the statutory definition of “any immovable property” u/s. 56 (2)(vii)(b) as defined in......
September 21, 2022 Case Laws Customs

Levy of penalty u/s 117 of the Customs Act 1962 - Smuggling from Dubai - Gold Bars - the ground on which the penalty has been imposed on Appellant i.e he was keeping......
September 21, 2022 Case Laws Insolvency and Bankruptcy

CIRP - admission of belated claim - financial debt - It is apt to note that one of the most crucial principle is time is essence in any resolution process within which......
September 21, 2022 Case Laws Insolvency and Bankruptcy

CIRP - power to entertain new Resolution Plan after approval of another resolution plan by the CoC - The Appellant has made out a prima-facie case to be interfered with.....

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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