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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 1751 to 1800 of 6197 Records

1 ....32 33 34 353637 38 39 40........ 124

September 17, 2022 Case Laws Income Tax

CIT jurisdiction u/s 250(4) for direction of verification by Ld. AO. - TP adjustment - In the case in hand, the directions as issued by Ld CIT(A) to the TPO, would in......
September 17, 2022 Case Laws Income Tax

Disallowance of sales promotion expenses - it was observed that most of the expenses are incurred by cash and the provisions of section 40A(3) of the Act are attracted......
September 17, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - bogus capital gains from the penny stock script - AO should have made enquiry into the genuineness of the claim of exemption of capital gains......
September 17, 2022 Case Laws Customs

Refund of Terminal Excise Duties - deemed export benefits - sub-contractor - the claim of refund of Terminal Excise Duty is dependent upon the name of the Appellant......
September 17, 2022 Case Laws Customs

Seeking amendment of shipping bills - MEIS scheme - The mistake if any that has crept in could have been verified and rectified at the earliest. It is very difficult to.....
September 17, 2022 Case Laws Customs

Levy of penalty on CHA - There is all along denial on the part of the offenders concerning their involvement in the alleged act but in the present case the concern clerk....
September 17, 2022 Case Laws Customs

Levy of penalty - Any person - Scope of Section u/s 114 - Intention of legislature is that it can be any other person howsoever distantly relevant to the exporter or the....
September 17, 2022 Case Laws Customs

Refund of Customs Duty - time limitation - relevant date - amendment in the Bill of entry - The period of limitation in the facts of the present case should be reckoned.....
September 17, 2022 Case Laws SEBI

Offence under SEBI - Unusual price movement in the shares - when the appellants failed to comply with the directions issued u/s 11C (3) of the 1992 Act and failed to......
September 17, 2022 Case Laws Insolvency and Bankruptcy

Distribution of proceeds of Resolution Plan - Secured creditors - The conclusion of the committee is that the priority under Section 53(1)(b)(ii) shall be only to the......
September 17, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Financial Creditor - Assignment of debt - Requirement of registration of assignment deed - requirement of proper stamping of the assignment deed - There are no......
September 17, 2022 Case Laws Service Tax

Refund of Service Tax - unjust enrichment - seeking refund to customers - there is no provision, whatsoever, in section 11B by which one person who has paid the service.....
September 17, 2022 Case Laws Central Excise

Cenvat Credit - Capital goods - Guide Car - The ‘Guide Car’ is being used for the purpose of transporting the hot coke after it is processed in the Coke Oven Battery.......
September 17, 2022 Case Laws Central Excise

Clandestine Removal - Lead Ingots - unrecorded production - demand was dropped in case of 2nd SCN but not against the 1st SCN - both 1st and 2nd show cause notices is......
September 17, 2022 Case Laws Central Excise

Clandestine removal of finished goods - third party evidences/corroborative evidences or not - departmental investigating agencies as well as the adjudicating agencies......
September 17, 2022 Case Laws Central Excise

Refund of Cenvat credit - exported without payment of duty but not under the bond or the letter of undertaking (LUT) - The appellant was not entitled to claim the Cenvat....
September 17, 2022 Case Laws Central Excise

CENVAT Credit alongwith interest and penalty - input services - There is no requirement as per this rule which provides that input services should have been received in.....
September 17, 2022 Case Laws Indian Laws

Dishonor of Cheque - compensation should be twice the cheque amount, or not - petitioner withdrew the amount of compensation out of his own volition. - there are no......
September 16, 2022 Case Laws GST

Benefit of exemption from GST - monthly license fee paid by the petitioner - work contract of maintenance of toilets at 4th Respondent Bus Station - As per the......
September 16, 2022 Case Laws GST

Classification of goods - roof mounted Air-conditioning unit especially for use in railway coaches (manufactured as per railway design) - The goods cannot be classified.....
September 16, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - cash deposits during demonetization period - in view of the allegation of cash deposits during demonetization period, this Court is of.....
September 16, 2022 Case Laws Income Tax

Adjustment in the intimation specified u/s 143(1) - debatable issues - benefit of accumulation - deemed income u/s Section 11(3) - the issues which are of debatable......
September 16, 2022 Case Laws Income Tax

Penalty u/s 271B - assessee failed to get the accounts audited - AO after due application of mind and carrying out the necessary verification has accepted the income......
September 16, 2022 Case Laws Income Tax

Penalty u/s 272A(1)(d) - non-compliance of the notice issued u/s 142 - when this is the year of changing the mode of assessment proceedings from physical to digital......
September 16, 2022 Case Laws Income Tax

Addition being amount of unreconciled TDS and income not offered for taxation - the assessee company is a mere step through entity, which collected royalties and licence....
September 16, 2022 Case Laws Income Tax

Sale of Plant and machinery within short span of acquisition - Revenue treated the same as Scrap - denying adjustment of cost of acquisition against the consideration -.....
September 16, 2022 Case Laws Income Tax

Applicability of section 73 - share trading loss treated as non-speculative loss - it is not in dispute that the income from other sources which is much more than income....
September 16, 2022 Case Laws Income Tax

Disallowance of tour and travel expenses - no details were forthcoming from the assessee to substantiate these travel and conveyance expenses and justify that these......
September 16, 2022 Case Laws Customs

Classification of imported goods - Benefit of exemption from duty (BCD) - import of data projectors - The addition of multiple ports in the goods will not take away the.....
September 16, 2022 Case Laws SEBI

Offence under SEBI - Petitioner seeking documents relied upon by the Respondent-SEBI - Inquiry is in process - The documents relied upon for formation of opinion under......
September 16, 2022 Case Laws Service Tax

Levy of service tax - advertising agency service or not - activity of wide format printing - assessee has no role at all in the conceptualization or in the making or......
September 16, 2022 Case Laws Service Tax

Levy of service tax - Mailing list compilation and Mailing services - It is seen that the appellants are not compiling any list or providing list of names addresses etc.....
September 16, 2022 Case Laws Central Excise

Refund of interest deposited by the appellant (under protest) - denial on the ground of being time barred - The period of one year as per Section 11B(B)(ec) ibid is the.....
September 16, 2022 Case Laws Central Excise

Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for....
September 16, 2022 Case Laws Central Excise

Classification of goods - Roller Bearing and Ball Bearing - parts or components of other engine or vehicles - Process amounting to manufacture or not - Packing or......
September 15, 2022 Case Laws GST

Cancellation of GST registration of petitioner - joint owner of the premises (not in consensus with each other) - requirement of amicable settlement between the joint......
September 15, 2022 Case Laws GST

Seeking grant of Anticipatory Bail - fraud related to GST invoices and getting credits - allegation of cheating the State by claiming input credit through fake invoices.....
September 15, 2022 Case Laws GST

Maintainability of petition - availability of alternative remedy of appeal - Detention of goods - If the petitioner is not satisfied with the reasons given for detention....
September 15, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - unexplained cash credit - ITAT quashed the notice - Unfortunately, the tribunal failed to examine any of the factual details which have....
September 15, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - AO cannot be stated to be empowered to make a roving enquiry into other issues which according to him came to his notice......
September 15, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - reliance on material obtained in the course of a search or a survey - the condition set out under Section 149(1)(b) is satisfied - We......
September 15, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - Addition for unsecured loan u/s 68 - the assessee was not found able to substantiate the explanation pertaining amount of unsecured loan......
September 15, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition u/s 68 - No infirmity in the order of the CIT(A). The information that there was no return filed by the assessee and there was....
September 15, 2022 Case Laws Income Tax

Powers of ITAT in dealing with the claim otherwise than by revised return - whether claim not allowed in the assessment proceedings be allowed during the appellate......
September 15, 2022 Case Laws Income Tax

Estimation of income - garnered transportation receipts - Applicability u/s 44AD for receipts on account of truck plying business - If in case the assessee is unable to.....
September 15, 2022 Case Laws Income Tax

Intimation u/s 143(1) - change of status of the Assessee without intimation - charging higher rate of income tax - assessee is trust - assesse furnished return of income....
September 15, 2022 Case Laws Income Tax

Addition u/s 68 - share capital issued at the premium - unexplained cash credit - Assessee has fully discharged its onus cast under section 68 of the Act and proved the.....
September 15, 2022 Case Laws Companies Law

Legislative power of state government - Matter covered within the scope of Companies Act - aharashtra Protection of Interest of Depositors (In Financial Establishments).....
September 15, 2022 Case Laws Companies Law

Oppression and mismanagement - the EC meeting held on 30 Oct 2018 as null and void and contrary to the AOA - EC meeting are not conducted as per AOA and no President for....
September 15, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of present suit - liquidator is appointed and liquidation proceedings commenced - If Sections 63 and 231 of the IBC are interpreted in the manner......

1 ....32 33 34 353637 38 39 40........ 124

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

F: Transfer of ITC without filing ITC-02

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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

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A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

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A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

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