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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 1851 to 1900 of 6197 Records

1 ....34 35 36 373839 40 41 42........ 124

September 12, 2022 Case Laws Income Tax

Rectification u/s 154 - set-off of unabsorbed depreciation against the income from other source in violation of Section 115BBE - amendment brought about by Finance Act,.....
September 12, 2022 Case Laws Income Tax

Revision u/s 263 - Doctrine of merger - When the issue flagged by Ld. PCIT has never been ascertained/examined to compute the correct book profit qua the transfer of......
September 12, 2022 Case Laws Income Tax

Addition u/s 69C - bogus purchase bills - AO was having complete information about those parties - The ld. AO himself made any enquiry with those parties further with......
September 12, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Creditors - Financial Debt - There is a difference between the levy of liquidated damages or penal interest for default and the financial.....
September 12, 2022 Case Laws Central Excise

Area Based Exemption - North-East region - Merely because no limitation is prescribed and/or applicable cannot be a ground to consider their claims for exemption when......
September 12, 2022 Case Laws Central Excise

Quantum of transfer of CENVAT Credit to GST - transitional credit - It is obvious that as per first proviso to Section 140(1), only the credit which is admissible as......
September 11, 2022 Case Laws GST

Refund of accumulated CGST, SGST and IGST credit - zero rated supplies - The assessee could not provide any such corroborative evidence in the form of document s even......
September 11, 2022 Case Laws GST

Delay in seeking revocation of the GST cancellation - bonafide reasons and sufficient cause - the Appellate Authority / respondent No.1 clearly committed an error in......
September 11, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - valid approval u/s 151 - “unsigned approval” issued in electronic form - The point of time when the AO issued notices u/s 148, he was......
September 11, 2022 Case Laws Income Tax

Validity of assessment u/s 153A - AO would be competent to reopen the assessment proceeding already made and determine the total income of the assessee. The Assessing......
September 11, 2022 Case Laws Income Tax

Deduction u/s. 80P - hardship to file e-return of income - login problem - In the instant case the assessee faced genuine hardship, which mainly arised on account of......
September 11, 2022 Case Laws Income Tax

Deduction u/s. 54F - LTCG - Claim denied since the assesse was owning two house property - Assessee claimed that these properties are Farm House / Commercial property......
September 11, 2022 Case Laws Income Tax

Assessment mentioning the wrong PAN - PAN of the assessee was wrongly mentioned including the erroneous name in assessment order. The revenue authority was erred to make....
September 11, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - AO has made addition on the basis of the borrowed satisfaction. He has not applied his mind and in our opinion, he ought to have done......
September 11, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - no discussion or elaborate discussion in the assessment order - It is for the Tax Authorities to ensure that the Assessing Officers are well......
September 11, 2022 Case Laws Income Tax

Accrual of income - addition on account of accrued interest on NPA account as income - the assessee had adequately established that the interest received during the year....
September 10, 2022 Case Laws Customs

Seeking provisional release of the seized goods - to whom - A reading of Section 110 A makes it abundantly clear that goods seized may be released to the owner. The said....
September 10, 2022 Case Laws Customs

Levy of penalty on customs broker - The Customs Broker has a very important position and has to safeguard the interest of both the importer and the Customs - The......
September 10, 2022 Case Laws Insolvency and Bankruptcy

CIRP proceedings - validity of order of liquidation - Wither the Resolution Professional (RP) has not at all taken any sincere efforts for obtaining appropriate......
September 10, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - period of limitation - NCLT admitted the application - The time is not the essence of contract with regard to sale of immovable property, unless......
September 10, 2022 Case Laws Service Tax

Levy of service tax - deemed sale - right to use component of the Trademark License Agreement - in the case of the Trademark License Agreement an exclusive license to......
September 10, 2022 Case Laws Central Excise

Principles of natural justice - the impugned order is certainly cryptic. It does not discuss the legal issue raised by the petitioner with reference to documents on......
September 10, 2022 Case Laws Central Excise

CENVAT Credit - Extended period of limitation - mismatch of names in the invoices - The department was given intimation with regard to import of goods and they have also....
September 10, 2022 Case Laws VAT and Sales Tax

The Appellate Authority has very wide powers and can exercise its discretion to consider a claim or a ground not considered by the assessing authority for a sufficient......
September 10, 2022 Case Laws VAT and Sales Tax

Refund of amount paid as pre-deposit with the appeals (along with interest) - Approval of resolution plan under IBC - ex parte assessment orders - Once the tax liability....
September 9, 2022 Case Laws GST

Effective date of clarificatory circular under GST - The Circular dated 06.07.2022 is clarificatory in nature whereby paragraph 3.2 of the Circular dated 31.03.2020 has.....
September 9, 2022 Case Laws GST

Scope of Advance Ruling application - Whether the "Case" was pending before filing of application - it is evident that notice was issued to the petitioner by DGGI on......
September 9, 2022 Case Laws GST

Exemption from GST - works contract services provided by way of construction of non-commercial establishments by Elegant Infra Developers to the Construction & Design......
September 9, 2022 Case Laws Income Tax

Validity of order of assessment passed u/s 143(3) r.w.s 144B - Two working days were in effect available with the assessee to formulate and submit its structured reply......
September 9, 2022 Case Laws Income Tax

Penalty u/s.271(1)(c) - unexplained cash deposit - the assessee has requested the Assessing Officer to treat the incurred cash deposit as his total sales receipts of......
September 9, 2022 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - deduction claimed u/s 80IA - there being no factual basis for establishing that the expenses needed to be allocated and the expenses so......
September 9, 2022 Case Laws Income Tax

Exemption u/s 11 - reasonableness of payment rent to school buildings and also computer hirings rents to the trustees - The rental agreements clearly mention that......
September 9, 2022 Case Laws Income Tax

Disallowance of investment written off - assessee has made investment in the HTM category as per the guidelines laid down by the RBI and claimed amortization of premium.....
September 9, 2022 Case Laws Customs

Levy of Anti Dumping Duty - the tribunal pointed that macro-comparison of the available stock of polypropylene from known ADD jurisdiction vis-à-vis DTA clearance during....
September 9, 2022 Case Laws Customs

Absolute Confiscation - import of certain refrigerant gases in cylinders - The order of confiscation / demand is one aspect, but before that, it is for the Adjudicating.....
September 9, 2022 Case Laws Companies Law

Appointment of Chief Financial Officer - In the absence of any specific mention regarding eligibility and the method of selection of the CFO in the AoA, it would be......
September 9, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Operational Creditors - pre-existence of dispute - The NCLT, exercising powers under Section 7 or Section 9 of IBC, is not a debt collection forum......
September 9, 2022 Case Laws Service Tax

Levy of service tax - Nature of activity - it cannot be stated that Respondents are providing port services under the Way Leave Agreement. Respondents are also not doing....
September 9, 2022 Case Laws Service Tax

Refund of Service Tax - amount was paid under protest or not - The fact that the appellant claimed refund itself shows that the remittance which was subsequently claimed....
September 9, 2022 Case Laws Central Excise

Refund of Cenvat credit remained to be utilized on account of exports of excisable goods under bond - time limitation - in respect of refund under Rule 5 wherein it is......
September 9, 2022 Case Laws Central Excise

Process amounting to manufacture - marketability - process to obtain Crumb Rubber Powder - The Commissioner (Appeals) has relied solely on Circular of CBEC explaining......
September 9, 2022 Case Laws VAT and Sales Tax

Meaning and scope of capital goods as per the notification - Based on the provisions of the Goa Act and the Central Act, therefore, there was nothing wrong with the......
September 9, 2022 Case Laws VAT and Sales Tax

Validity of demand and assessment notice - Liability of Directors - it is settled law that liability for duty of the company cannot be fastened upon the Directors of the....
September 9, 2022 Case Laws Indian Laws

Dishonor of Cheque - enhancement of fine amount equivalent to twice the cheque amount - There are no justifiable grounds to enhance the compensation amount, since the......
September 9, 2022 Case Laws Indian Laws

Dishonor of Cheque - liability of retired partner from the partnership firm - Retirement from the partnership firm subsequent to presentation of cheque will not......
September 9, 2022 Case Laws Indian Laws

Dishonor of Cheque - raising of presumption available u/s 139 of the Negotiable Instruments Act - If according to the accused, the complainant had no capacity to lend......
September 9, 2022 Case Laws Indian Laws

Dishonor of Cheque - a person, who has been held guilty u/s 138 of the Act of 1881 can be punished with imprisonment for a term which may extend up to two years, or with....
September 8, 2022 Case Laws GST

Recovery of erroneous refund of CGST - allegation of availing benefit of irregular Input Tax Credit (ITC) - Export of goods - In view of the specific finding by the......
September 8, 2022 Case Laws GST

Classification of supply - job-work - Supply of services for printing on duplex board belonging to the recipient including cutting, punching and lamination of the duplex....
September 8, 2022 Case Laws GST

Exemption from GST - fortified atta - the instant supply of services by way of milling of food grains into flour (atta) to Food & Supplies Department, Govt. of West......

1 ....34 35 36 373839 40 41 42........ 124

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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...