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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 201 to 250 of 6197 Records

1 2 3 456 7 8 9........ 124

December 21, 2022 Case Laws Income Tax

Disallowance made by the CPC in an intimation issued u/s. 143(1) denying the exemption claimed u/s. 11 - where a claim has been made which requires further inquiry, it......
December 21, 2022 Case Laws Income Tax

Royalty receipts - subscription to cloud base service - The services are provided online via data centre located outside India. The Cloud services merely facilitate the.....
December 21, 2022 Case Laws Income Tax

Long term capital gain - allowable expenditure u/s. 48(i) - The same land has been sold in the year under consideration giving rise to long term capital gains to the......
December 21, 2022 Case Laws Income Tax

TP Adjustment - segmental profitability consideration for benchmarking analysis - The segmental accounting prepared cannot be rejected without pointing out defects in......
December 21, 2022 Case Laws Income Tax

TP Adjustment - MAM selection - Selection of CPM or TNMM as MAM - the assessee has followed CPM for benchmarking the domestic transactions between eligible unit and......
December 21, 2022 Case Laws Companies Law

Initiation of prosecution proceedings - Period of limitation from the date of knowledge of offense - the violation alleged in the complaint is punishable only with a......
December 20, 2022 Case Laws GST

Violation of principles of natural justice - validity of assessment order - The element of principles of natural justice incorporated in the statutory provisions cast a.....
December 20, 2022 Case Laws GST

Cancellation of GST registration of petitioner - the petitioner earlier also in response to the notice, dated 28.09.2021, had replied intimating the respondent......
December 20, 2022 Case Laws GST

Violation of principles of natural justice - cancellation of GST registration of petitioner - The show cause notice and the impugned order are quashed and set aside......
December 20, 2022 Case Laws Income Tax

Guilty u/s 12 of Contempt of Courts Act, 1971 - Deputy Commissioner of Income Tax - deliberate and willful disobedience - If the action of DCIT, Range -2, Lucknow is......
December 20, 2022 Case Laws Income Tax

Exemption u/s.11(1)(d) - Assessment of trust - corpus donations - anonymous donations and taxing the same u/s.115BBC - Going with the prescription of section 115BBC......
December 20, 2022 Case Laws Income Tax

TDS u/s 195 - Disallowance of commission income - there was no requirement for the assessee to deduct tax at source on such payments made to non-resident agents based......
December 20, 2022 Case Laws Income Tax

TDS u/s 194C - non-deduction of tax at source on railway siding charges and demurrage charges - Where the law creates a duty or charge and the party is disabled to......
December 20, 2022 Case Laws Income Tax

Addition u/s 68 - Bogus LTCG - The assessee cannot escape from the burden cast upon him and unfortunately in these cases the burden is heavy as the facts establish that.....
December 20, 2022 Case Laws Income Tax

Prima facie adjustments - while processing the return u/s 143(1) - The tax auditor had not stated in the instant case to disallow Employees Contribution to Provident......
December 20, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Unabsorbed Depreciation or unabsorbed Business Loss - Even, assuming for a moment, the PCIT is right on his observation, but fact remains that.....
December 20, 2022 Case Laws Income Tax

Assessment u/s 153A /153C - non-filing the return of income as he was illiterate and not aware of the consequences of non-filing. - plea of the appellant may look......
December 20, 2022 Case Laws Income Tax

Revision u/s 263 - Disallowance u/s 14A r.w.r. 8D - There is no reference in the assessment order that these investments did not earn any exempt income nor assessee has.....
December 20, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - it can be safely concluded that set-off of losses when there is a change in shareholding is not a mistake apparent from record, and is....
December 20, 2022 Case Laws Income Tax

TP adjsutment - “AE” investment banking activities - comparable selection - The persistence loss- making company are normally excluded as comparable. As per the......
December 20, 2022 Case Laws Income Tax

TP Adjustment - ALP determination - depreciation - operating cost - since the assets are used by the assessee with respect to the services provided to AE and hence the......
December 20, 2022 Case Laws Customs

Non-Levy of anti-dumping duty under section 9A of the Customs Tariff Act 1975 - the decision taken by the Central Government not to impose anti-dumping duty despite a......
December 20, 2022 Case Laws Customs

Waiver of late fees - Bill of Entry got purged before payment of duty through IGST - filing of fresh Bill of entry due to system error - The imposition of late fee......
December 20, 2022 Case Laws Customs

Maintainability of appeal - non deposit of 7.5% of the amount of duty - delay in filing of appeal - observations are opined sufficient to falsify the allegations against....
December 20, 2022 Case Laws Companies Law

Levy of stamp duty - Amalgamation of the company - premises owned/possessed by company - whether the petitioner company, pursuant to order of amalgamation passed by......
December 20, 2022 Case Laws Service Tax

SVLDRS - denial of benefit of scheme for not having paid the amount mentioned in SVLDRS-3 within stipulated time - The petitioner appears to have made belated attempt to....
December 20, 2022 Case Laws Indian Laws

Condonation of delay in filing appeal - In the facts of the present case, we find that the period from the date of filing of the writ petition on 24.02.2018 and the date....
December 20, 2022 Case Laws Indian Laws

Jurisdiction - suo moto power of Institute of Chartered Accountants of India (Institute) to initiate disciplinary proceedings against its members - It was the material......
December 19, 2022 Case Laws GST

Seeking grant of Regular Bail - evasion of GST - petitioners have been behind bars for a substantial period of 1 year and 4 months - a maximum sentence of rigorous......
December 19, 2022 Case Laws GST

Ex-parte assessment order - service of notice - it is alleged that the orders have been issued in complete violation to section 73 (8) of the GST Act which prescribes......
December 19, 2022 Case Laws GST

Cancellation of GST registration of petitioner - time limitation - Non-application of mind - The reason for not being able to reply to the show cause notice in time has.....
December 19, 2022 Case Laws GST

Doctrine of Promissory Estoppel - Area Based Exemption - North-Eastern region - the doctrine of legitimate expectation cannot be claimed as a right in itself, but can be....
December 19, 2022 Case Laws GST

Exemption from GST - sale of produces Distillery Wet Grain Soluble (DWGS) and Distillery Dry Grain Soluble (DDGS) - Cattle feed undertaken by the applicant - the plea of....
December 19, 2022 Case Laws GST

Place of supply - Finance Lease - as per the Provisions of Section 13 of IGST Act,2017 where the location of the supplier of services or recipient of services is located....
December 19, 2022 Case Laws GST

Place of supply - supplier of service and recipient of service are located in India - immovable property located outside India - The applicant who is the supplier of......
December 19, 2022 Case Laws GST

Input Tax Credit (ITC) - Output service being renting / leasing of immovable property - certain material/goods were involved in completing the construction service. -......
December 19, 2022 Case Laws GST

Governmental Authority or not - Rajasthan Housing Board - The Applicant is involved for the framing and execution of housing Schemes subject to the control of the State.....
December 19, 2022 Case Laws Income Tax

Stay of demand - Addition u/s 68 - the Appellate Authority did not even deem it appropriate to decide the said application even when the Petitioner claims that a prayer.....
December 19, 2022 Case Laws Income Tax

Proceedings u/s 276-C (l)/276-D and 277 - Evasion of tax - on 26.09.2013 Show Cause Notice under Section 274 r/w 271 of the Act was issued against him and also that......
December 19, 2022 Case Laws Income Tax

Reopening of Assessment u/s 147 - change of opinion - By change of opinion holding that reduction towards reversal on account of cancellation and price revision and......
December 19, 2022 Case Laws Income Tax

Penalty u/s 271(1)(b) - non-compliance of the notices - assessee did not participate in the assessment proceedings and ex parte order u/s 144 was passed - Even before......
December 19, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit (security premium) - Except filing the appeal, there is no other effort from the side of the assessee to pursue its appeal.......
December 19, 2022 Case Laws Income Tax

Revenue recognition - uncertainties involved in quantifying and realization of revenues - AO cannot follow dual approach in taxing the revenues pertaining to earlier......
December 19, 2022 Case Laws Income Tax

Maintainability of revenue appeal against the order of CIT(A) granting relief to assessee - When NCLT has declared moratorium u/s 14 of IBC Code in the case of assessee,....
December 19, 2022 Case Laws Direct Taxes

Prohibition of Benami Property Transactions - attaching the properties - As in view of the undisputed fact that the transactions in question in these cases being of a......
December 19, 2022 Case Laws Customs

Seizure of imported goods (to be cleared for home consumption) - perishable goods - Fresh Kiwi Fruits - Once the Bank Guarantee is furnished of the requisite amount as......
December 19, 2022 Case Laws Customs

Condonation of delay in filing appeal - though the Appellant had filed Appeal beyond the statutory period of 60(sixty) days, but it was filed within the condonable......
December 19, 2022 Case Laws Central Excise

Clandestine Removal - while examining the correctness of the order of adjudication, the tribunal or the court should not apply the yardstick which a court would apply to....
December 19, 2022 Case Laws Central Excise

Rebate claim - Relevant Date - The period of limitation of one year commences from the Relevant Date. The relevant date as defined in Explanation (B) to this provision,.....
December 19, 2022 Case Laws Central Excise

Levy of penalty u/s 25(1) of the Central Excise Rules, 2002 - evasion of duty - The imposition of penalty on both the appellants is un-called for - since Appellant No.1,....

1 2 3 456 7 8 9........ 124

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F: GST on Solar Plant

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

A: Difference between “License” and “Royalty”

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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...