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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 1951 to 2000 of 6197 Records

1 ....36 37 38 394041 42 43 44........ 124

September 6, 2022 Case Laws Central Excise

CENVAT Credit - Additional Duty of Customs (CVD) paid on imported coal paid at concessional rate of 1% - there is no bar for availment of CENVAT Credit in terms of the......
September 6, 2022 Case Laws Customs

Violation of judicial discipline - The Additional Director of DRI and the adjudicating authority effectively said that the Tribunal was not correct. If it be their......
September 6, 2022 Case Laws Insolvency and Bankruptcy

Seeking direction to RP to disclose item wise insolvency resolution process costs - The Appellant asked Resolution Professional to disclose item wise insolvency......
September 6, 2022 Case Laws Insolvency and Bankruptcy

Condonation of delay in filing appeal - power to condone delay - This Tribunal pertinently points out that Section 61 of the Insolvency & Bankruptcy Code, 2016 is a Hard....
September 6, 2022 Case Laws Insolvency and Bankruptcy

CIRP - It is well settled that although settlement between the parties to be encouraged but the Court/this Tribunal cannot direct the Bank to accept the OTS as claimed......
September 6, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application - pre-existence of debt and dispute or not - There was clear contract between ‘CD’ and ‘OC’ as well as ‘CD’ and......
September 6, 2022 Case Laws Insolvency and Bankruptcy

Defect in the appeal - Condonation of delay - The limitation prescribed in filing an appeal under Section 61 of the Code or Section 421 of the Companies Act, 2013 shall.....
September 6, 2022 Case Laws Service Tax

Refund of the service tax - construction of individual/independent residential houses - the definition of a “residential complex” leaves no manner of doubt that it would....
September 6, 2022 Case Laws Central Excise

Valuation - inclusion of paper cess in the calculation of Education Cess and Secondary and Higher Education Cess - They obviously lost sight of the Circular No.......
September 6, 2022 Case Laws Indian Laws

Dishonor of Cheque - condonation of delay in filing complaint - The impugned judgment and order of the Single Judge of the High Court of Chhattisgarh dated 28 November......
September 5, 2022 Case Laws GST

Levy of penalty under Section 129(1)(b) of the CGST Act - jurisdiction to detain goods and vehicle - allegation is that the vehicles carried consignments under 'Bill to.....
September 5, 2022 Case Laws VAT and Sales Tax

Non-disbursal of loan due to tax default - Since the disbursement of loan was based on the public money, considering the public interest and that of the Bank, withheld......
September 5, 2022 Case Laws GST

Classification of goods - applicable rate of tax - Agricultural manually hand operated Seed dressing, Coating and Treating drum - to be classified under HSN 8201 or......
September 5, 2022 Case Laws GST

Exemption from GST - composite supply of services - milling of food grains into flour to Food & Supplies Department, Government of West Bengal for distribution under PDS....
September 5, 2022 Case Laws GST

Classification of supply of services - the applicant activity of fabrication and mounting of Tanker and Tripper on the chasis supplied and owned by the principal is......
September 5, 2022 Case Laws GST

Levy of GST - canteen services - amount recovered by the company, from employees or contractual workers - In the case at hand, the applicant has established canteen......
September 5, 2022 Case Laws GST

Exemption from GST - car hiring services provided to Local Authority, Ahmedabad Municipal corporation - Ahmedabad Municipal Corporation has deducted TDS on the payment......
September 5, 2022 Case Laws Income Tax

Bright Line Test - Whether ITAT has erred in relying upon the judgment of this Court in Sony Ericsson Mobile Communication [2015 (3) TMI 580 - DELHI HIGH COURT] as the......
September 5, 2022 Case Laws Income Tax

Cognizance of offence u/s 276CC - non filing of ITR - requirement of mens rea - When the amount in question along with the interest has already been paid, no sentence......
September 5, 2022 Case Laws Income Tax

Revision u/s 263 - Capital gain computation - To us, it is a clear case of valuation being made by applying reverse indexation, i.e., by arriving at the value of land as....
September 5, 2022 Case Laws Income Tax

Additions towards amount of TDS deducted on interest - accrual of interest income but not received - Merely because the borrower has deposited TDS amount that itself......
September 5, 2022 Case Laws Income Tax

Where the assessee has opted not to appear before the ld. Pr. CIT nor before this Tribunal and has merely filed the appeal but has not pursued the appeal so filed by it.....
September 5, 2022 Case Laws Income Tax

On-money received in business of real estate development carried out - allegation that higher rate having been agreed to be paid, as compared to the contracted rate -......
September 5, 2022 Case Laws Customs

Duty Drawback - whether the petitioner is entitled to duty drawback, confined to customs duty component, against deemed exports, even where it has claimed cenvat credit?....
September 5, 2022 Case Laws Insolvency and Bankruptcy

Replacement of the Resolution Professional - The decision taken by the CoC is a decision by vote of 66% and when the decision is by votes of a collective body, the......
September 5, 2022 Case Laws Insolvency and Bankruptcy

Scope of pronouncing of judgement - The law does not permit that the case is heard by one entity and the order is pronounced by another who has not heard the case at all....
September 5, 2022 Case Laws Insolvency and Bankruptcy

Rejection of application for initiation of CIRP - Simply rejection of this Appeal may not serve the purpose. Instead it is intended to dismiss the present appeal with......
September 5, 2022 Case Laws Service Tax

Levy of service tax - receipt of intellectual property service from the overseas entity - consequence of merger - The adjudicating authority has failed to consider the......
September 5, 2022 Case Laws Service Tax

Benefit of exemption - services provided to SEZ - Recovery of service tax alongwith interest and penalty - It is on record that the required documentation was not......
September 5, 2022 Case Laws Service Tax

Valuation of service - service towards installation or commissioning - whether 33% of the price/ value should be treated as value of taxable service towards installation....
September 5, 2022 Case Laws Central Excise

Classification of goods - There is no doubt that the Hon’ble Supreme Court did not render a finality to the dispute over classification but the Tribunal, indubitably,......
September 5, 2022 Case Laws VAT and Sales Tax

Recovery of dues of taxes - priority/precedence of dues - If the immovable property of the defaulter is shown to have been attached in accordance with law prior to......
September 3, 2022 Case Laws GST

Cancellation of registration granted to the appellant - appellant has been responding to the summons by submitting representations to the department - it is not clear as....
September 3, 2022 Case Laws GST

Seeking grant of Regular Bail - availment of fraudulent Input tax Credit - non-existence firms - as on date they have undergone a total custody period of approximately......
September 3, 2022 Case Laws GST

Interest for belated remittance of Goods and Service Tax (GST) - delayed filing of return / GSTR 3B - petitioner / assessee had sufficient ITC credit in both the......
September 3, 2022 Case Laws GST

Entitlement to tax exemption from VAT after intorduction of GST - The impugned order dated 26.08.2020 is unsustainable in law and that the respondents fell clearly in......
September 3, 2022 Case Laws Income Tax

Disclosure of information respecting assessee u/s 138(1)(b) - Since the authority in this case has categorically set out its satisfaction to the effect that furnishing......
September 3, 2022 Case Laws Income Tax

Offence punishable u/s 276CC - Non filing of return - Maintainability of criminal appeals against Magistrate orders - Stoppage of proceedings - the orders under......
September 3, 2022 Case Laws SEBI

Debenture trustees - Whether the debenture holders and other parties in the present case were required to follow the procedure under the SEBI Circular? - The dissenting.....
September 3, 2022 Case Laws Indian Laws

Post-award interest - To be calculated on principal sum due u/s 31(7)(b) of the Act - Claim of post award interest on the aggregte of the principal and pre-award......
September 3, 2022 Case Laws Indian Laws

Dishonor of Cheque - existence of legally enforceable debt or not - It has been clearly proved that there was absolutely no business transaction between them from the......
September 3, 2022 Case Laws Income Tax

Assessment to be framed u/s 153C OR u/s 147/148 - Validity of the reassessment proceedings - Initiation of action u/s 153C would arise only if the seized material are......
September 3, 2022 Case Laws Income Tax

Deduction u/s 80GGB - Donations to political parties - The transaction is demonstrated through the bank account of the assessee. In any way, the donation paid in cash is....
September 3, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - limited scrutiny assessment - Based on the information mentioned in the revisionary order, the learned PCIT should have reprimanded the......
September 3, 2022 Case Laws Income Tax

Unexplained expenses u/s 69C - Discrepancy found in the payment of custom duty as per AIR [“Annual Information Report”] - Assessee failed to explain the reasons for......
September 3, 2022 Case Laws Income Tax

TP Adjustment - ALP determination - intra-group services - TPO cannot stand in judgment on what benefits the assessee has derived from the services and assessee's......
September 3, 2022 Case Laws Income Tax

Depreciation on Buildings - Adoption of WDV based on a valuation report prepared for a different purpose - Sec.32 of the Act mandates depreciation to be allowed as......
September 3, 2022 Case Laws Companies Law

Criminal contempt for lowering the authority of this Appellate Tribunal - In the present contempt case, the procedure contemplated under Section 15 of Contempt of Courts....
September 3, 2022 Case Laws Insolvency and Bankruptcy

Recovery of electricity dues - When the Corporate Debtor has opined that supply of electricity is essential and is to be continued by the Respondent, it is also under......
September 3, 2022 Case Laws Insolvency and Bankruptcy

Liquidation of the Corporate Debtor - Validity of decision of Committee of Creditors - It is true that under the statute CoC is empowered to take a decision to liquidate....

1 ....36 37 38 394041 42 43 44........ 124

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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: 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...