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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 1701 to 1750 of 6197 Records

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September 21, 2022 Case Laws Insolvency and Bankruptcy

Financial Creditors or not - On looking into the real nature of the transaction entered between the Corporate Debtor and the Landowners, the landowners were entitled to.....
September 21, 2022 Case Laws Service Tax

SVLDRS - this Court, even though was informed that the Scheme has already come to its conclusion and the auto-populated form has already expired, the Court is inclined......
September 21, 2022 Case Laws Service Tax

Levy of penalty - suppression of facts or not - It is relevant to note that upon being pointed out during the audit, the assessee has promptly made the payment of tax......
September 21, 2022 Case Laws Service Tax

Classification of services - job work in the factory premises - service provider provided the manufacturing activity in the factory of service recipient with the help of....
September 21, 2022 Case Laws Service Tax

Levy of penalty of 75% - Though the appellant have paid 25% penalty but the same was paid after the stipulated time period of 30 days. Since the said period is......
September 21, 2022 Case Laws Central Excise

Relevant date for consideration of refund claim - unutilized CENVAT Credit - the time limit has to be computed from the last date of the last month of the quarter which.....
September 21, 2022 Case Laws VAT and Sales Tax

Jurisdiction of HC to entertain the writ petition bypassing the statutory remedy of appeal - There are serious disputes on facts as to whether the assessment order was......
September 21, 2022 Case Laws VAT and Sales Tax

Binding Judgement of Lager Bench / Majority decision - strength of the Bench - In view of Article 145(5) of the Constitution of India concurrence of a majority of the......
September 20, 2022 Case Laws GST

Cancellation of registration certificate of petitioner - rejection of revocation application - the registration of the petitioner shall be restored - Liberty given to......
September 20, 2022 Case Laws GST

Classification of goods - The Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer......
September 20, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Time limit for notice - since the time period for issuance of reassessment notice for assessment year 2013-14 stood extended until 30th....
September 20, 2022 Case Laws Income Tax

Addition u/s 68 - The burden is very heavy on the assessee to satisfy cumulatively the ingredients of Section 68 as to identity and establish the credit worthiness of......
September 20, 2022 Case Laws Income Tax

TDS u/s 195 - payment of commission for export of goods - payment of commission to its associated enterprises in Foreign Countries that did not have any permanent......
September 20, 2022 Case Laws Income Tax

Correct head of income - Gain on sale of properties - assessee has not incurred any ‘cost of acquisition’ - consideration for being part of the arrangement to earn......
September 20, 2022 Case Laws Income Tax

Penalty u/s 271F - not filing the return of income (ITR) - It is noteworthy to mention that the provisions of Section 273B categorically mentions that penalty u/s 271F......
September 20, 2022 Case Laws Income Tax

Additions made on notional interest on loans & advances - AO has completely erred in imputing notional interest on loans & advances. As the argument of the assessee that....
September 20, 2022 Case Laws Income Tax

TP Adjustment - MAM Adjustment - ALP adjustment -In TNMM what is to be seen is the functional comparability and not the product comparability. Further, it is observed......
September 20, 2022 Case Laws Income Tax

Addition on account of interest on seed money - CIT(A) that where any amount has actually paid by the assessee to the State Government that would be allowed as......
September 20, 2022 Case Laws Customs

Illegal export - synthetic fabric materials - it is alleged that exporters were attempting to smuggle synthetic fabric - The trucks parked in CWC cannot be treated as......
September 20, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - It is now well settled that the provisions of the Limitation Act are applicable to proceedings under the IBC as far as may be....
September 20, 2022 Case Laws FEMA

Interpretation of statute - The heading of a section of an enactment may be used as an aid for interpretation of that section but does not control the meaning or import.....
September 20, 2022 Case Laws Service Tax

Refund of Service Tax - tax deposited on mistake of law - there is no reason to deny the refund claim on the ground of limitation inasmuch as the period of limitation......
September 20, 2022 Case Laws Service Tax

Exemption from service tax provided to DMRC - Railways - composite contacts - works contract service - The exclusion of the alleged ‘taxable service’ sought to be......
September 20, 2022 Case Laws Service Tax

Levy of Service tax - Mailing list compilation and Mailing services - e It is seen that the appellants are not compiling any list or providing list of names addresses......
September 20, 2022 Case Laws VAT and Sales Tax

Initiation of Recovery proceedings - transfer of goods, plant, and machinery (immoveable property) - bonafide purchaser - the assessment proceedings were concluded in......
September 20, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability can be fastened on the partner of the firm or not - When in view of the basic averment process is issued the complaint must......
September 20, 2022 Case Laws Indian Laws

Reopening of award by the Facilitation Council - MSMED Act - What is worse is the fact that the illegality committed by the Facilitation Council in the year 2016 has now....
September 19, 2022 Case Laws GST

Input Tax Credit - GST paid on vouchers and subscription packages - vouchers are given free of charge as a gift or otherwise - The redemption of loyalty points,......
September 19, 2022 Case Laws GST

Classification of goods - non-alcoholic malt drink 'Kingfisher Radler' - the impugned product does not qualify to be a non-alcoholic beer, but it is a non-alcoholic......
September 19, 2022 Case Laws Income Tax

Procedure for assessment - scope of e-Assessment Scheme - A link for personal hearing shall be sent to the petitioner and the petitioner shall be heard within a period......
September 19, 2022 Case Laws Income Tax

TDS u/s 194A - Non deduction of tax on interest paid on deposits - DR has not objected for the same disallowance of 100% made by CIT(A) has been restricted to 30% in......
September 19, 2022 Case Laws Income Tax

TP Adjustment - Comparable selection - In view of the fact that the AR has simply harped on the high profit margin as a reason for seeking exclusion without pointing out....
September 19, 2022 Case Laws Income Tax

Addition on account of alleged freebies to doctors - On mere perusal of the sale campaign programme extracted above, it would reveal that the respondent-assessee company....
September 19, 2022 Case Laws Income Tax

Levy of interest for delayed payment of TDS - there was exfacie delay in depositing the deducted tax (TDS) within the stipulated due dates, for the reasons interest u/s.....
September 19, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - cash payment made for purchase of old gold jewellery - Actually the assessee has not made any purchases in cash in alleged transactions and......
September 19, 2022 Case Laws Income Tax

Nature of expenditure - expenditure on repair works - The expenditure being huge is not the consideration to decide whether it is revenue or capital expenditure. The......
September 19, 2022 Case Laws Income Tax

Deduction u/s. 80IB - The exemption provisions are to be strictly construed. Even if we accept that books of accounts, vouchers etc. were destroyed in a fire, firstly......
September 19, 2022 Case Laws Income Tax

Unexplained credits u/s. 68 - Bogus LTCG - Penny stock purchases - Nothing on record to suggest that the shares were never with the assessee. On the contrary, the shares....
September 19, 2022 Case Laws Customs

Seeking provisional release of confiscated goods - Import of Aircraft availing benefit of exemption - The use of the aircraft has been in accordance with the scope of......
September 19, 2022 Case Laws Insolvency and Bankruptcy

Validity of Auction held by the Liquidator - reduced Upset Price - the act of Liquidator stands to be valid as the process was conducted in accordance with the IBBI......
September 19, 2022 Case Laws Service Tax

Denial of refund of CENVAT credit - service tax paid under reverse charge mechanism after 30.06.2017 - The adjudicating authority is directed to grant refund within a......
September 19, 2022 Case Laws Service Tax

Levy of Service tax - GTA Services - Mega exemption - It makes clear that tax liability under this heading does not arise against the individual person who owns the......
September 19, 2022 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - It is to be presumed that the cheque, which was presented for the second time within the period of 6 months is......
September 17, 2022 Case Laws GST

Jurisdiction - Power to confiscate goods - The power to detain under Section 129 cannot be converted to a proceeding under Section 130 of the Act since both these......
September 17, 2022 Case Laws GST

Jurisdiction - Detention of goods alongwith vehicle - confiscation and auction sale of goods - The entire procedure adopted by the proper officer from converting the......
September 17, 2022 Case Laws GST

Exemption from GST - Renting of an immovable property to a Recognized Educational institution - renting of immovable property to recognized educational institutions......
September 17, 2022 Case Laws GST

Classification of goods - rate of GST - HSN Code - printing of leaflets - By amendment the entry was introduced at serial no. 26 with chapter heading 9988 at sub item......
September 17, 2022 Case Laws GST

Levy of GST - transfer of land or transfer of 'development rights' to the developer by the landowner - The liable to pay GST by the developer-promoter shall arise at the....
September 17, 2022 Case Laws Income Tax

Addition u/s 68 - substantial question of law - The Supreme court has held that, the jurisdiction of the High Court to interfere with the orders passed by the Courts......
September 17, 2022 Case Laws Income Tax

Disallowing interest expenditure - interest paid resulting in loss under the head “income from other sources‟ - even though the assessee has claimed that it has......

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T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

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: 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 ...

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...