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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 2101 to 2150 of 6197 Records

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August 29, 2022 Case Laws Income Tax

Tax liability confirmed while processing of return of income by CPC - wrong reporting of income - whether relief could be claimed only by filing revised return for which....
August 29, 2022 Case Laws Income Tax

Validity of Reassessment order passed against the dead person - In this case, during assessment proceeding, assessee was alive, notices were served on him and he......
August 29, 2022 Case Laws GST

Cancellation of petitioners GSTIN Registration - time limitation - While some of them filed appeal beyond the statutory period of limitation, there was further delay in.....
August 29, 2022 Case Laws GST

Violation of principles of natural justice - ex-parte order - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in......
August 29, 2022 Case Laws GST

Seeking grant of Regular Bail - availing and utilizing wrongful input tax credit - fake firms who have availed and passed on fake input tax credit on the strength of......
August 29, 2022 Case Laws Income Tax

Assessment u/s 153A r.w.s. 153C - Block period - Period of limitation - Where two assessments may result, in the case of a searched entity and the related person, both......
August 29, 2022 Case Laws Income Tax

Non deduction of TDS - year-end provisions - disallowance u/s 40(a)(ia) - liability to make payment did not accrued on the appellant - Break-up of provision for expenses....
August 29, 2022 Case Laws Income Tax

Revision u/s 263 - As the assessment was completed after making required amount of enquiry and there was no lake of enquiry or investigation by the AO on the issues......
August 29, 2022 Case Laws Income Tax

Revision u/s 263 - Correct source of income - special rate of tax u/s. 115BBE - As per CIT income of the assessee should have been assessed as unexplained cash credit,......
August 29, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - genuineness of Share Capital Investment - the Assessing Officer accepted the genuineness of the share application money and unsecured loans......
August 29, 2022 Case Laws Income Tax

Disallowance of depreciation on the Project Berth - cost of construction / development - Circular can be applied retrospectively in respect of deductions claimed in......
August 29, 2022 Case Laws Customs

Rate of customs duty on import of power tillers - Concessional rate of 2.5% - The contention that power tillers are different from rotary tillers are based on erroneous.....
August 29, 2022 Case Laws Insolvency and Bankruptcy

Oppression and mismanagement - Jurisdiction of NCLT to decide the issue - Principle of natural justice - the remedy provided under the Companies Act, 241 and 242 is a......
August 29, 2022 Case Laws Insolvency and Bankruptcy

Sale of assets of Corporate debtors - Validity of order of NCLAT permitting the Private Sale of the composite assets of the Corporate Debtor instead of taking the Second....
August 29, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Recovery of customs duty - adjudication of Bill of entry after initiation of Corporate Insolvency process - priority of IBC over the Customs Act - It is to be......
August 29, 2022 Case Laws Insolvency and Bankruptcy

Company under liquidation as per IBC - Validity of arbitration order while moratorium ordered by the NCLT was still in operation - This Court finds that the learned......
August 29, 2022 Case Laws Insolvency and Bankruptcy

CIRP - personal Guarantor to Corporate Debtor - Australian National - lack of any Agreement of Guarantee - invalidity of any such Guarantee, even if issued - the......
August 29, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Principles of res-judicata - Once the order of the Adjudicating Authority attains finality on account of affirmation by the Hon’ble Apex Court in appeal, the same....
August 29, 2022 Case Laws Insolvency and Bankruptcy

CIRP - the debt of the Respondents was declared as Financial Debt - Though the learned Counsel for the Appellants would contend that the Adjudicating Authority lacks......
August 29, 2022 Case Laws Service Tax

Refund claim - quantification of credit by formula as prescribed by Notification No.05/2006 - the lower authorities have been in error while deducting the amount of the.....
August 29, 2022 Case Laws Central Excise

Levy of equal amount of penalty imposed under the provisions of Rule 25(1)(d) of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944 -.....
August 29, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - trading of goods on High Seas Basis - appellant complying with the direction of CERA Audit, has reversed the proportionate credit - Moreover,....
August 27, 2022 Case Laws GST

Once, the credit taken by the respective units is regularized by filing revised electronic or manual declaration (as the case maybe) in Form GST TRAN – 1, the credit......
August 27, 2022 Case Laws GST

Refund of service tax paid - reverse charge mechanism (RCM) - had paid the service tax for the period from April 2016 to June 2017 only on 02.05.2018 and hence, they......
August 27, 2022 Case Laws GST

Misuse of the power - Jurisdiction of GST officer for attaching and withdrawing amount from bank account of the assessee - The concerned officer who instructed the bank.....
August 27, 2022 Case Laws Income Tax

Deduction of bad and doubtful debt u/s 36(1)(vii) - Advance against the purchase of property - This court is of the opinion that as a proposition of law, that......
August 27, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - the notices dated 21.03.2022 and 30.03.2022 though purported to have been issued under Clause (b) of Section 148A, on a reading of the.....
August 27, 2022 Case Laws Income Tax

Revision u/s 263 - ITAT reversed the order of CIT/PCIT - It is no longer res integra that reasons provide a live link between conclusion and evidence. This vital link is....
August 27, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - rental income which had been shown as “Income from Business & Profession” rather than showing the same as “Income from House Property” - once......
August 27, 2022 Case Laws Income Tax

Computation of capital Gain - Cost of acquisition - inclusion of Interest cost - Interest cost was claimed as deduction u/s 24(b) from Income from House Property (self......
August 27, 2022 Case Laws Income Tax

TP adjustment on account of back-to-back counter bank guarantee - TPO, by considering the rate charged by Bank of Baroda for issuance of guarantee against 100% counter......
August 27, 2022 Case Laws Income Tax

Assessment u/s 153C - recording of satisfaction - From the plain reading of the the Circular it is noticed in para 4 that even if the AO of the searched person and the......
August 27, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Jurisdiction exercised by ld PCIT under section 263 of the Act is not in accordance with law. PCIT has selected the item (share capital and......
August 27, 2022 Case Laws Income Tax

MAT Computation - book profit of the assessee-company u/s 115JB - doubtful debts - the provision made for doubtful debts as well as for diminution in the value of......
August 27, 2022 Case Laws Income Tax

Disallowance u/s 43B - Sales Tax/Works Contracts tax which was outstanding on the date of filing of return - AO directed to disallow under Section 43B of the Act the......
August 27, 2022 Case Laws Customs

Refund claim - monies obtained by the revenue, against the encashment of three bank guarantees - Given the fact that there is a stay on the demand raised by the......
August 27, 2022 Case Laws Companies Law

Power to Company secretary to initiate suit or any other legal proceedings in the absence of specific authorization - locus standi of the Company Secretary in the main......
August 27, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT dismissed the application - even though the operational creditor sent an e-mail dated 1.6.2016 mentioning the outstanding amount for payment,......
August 27, 2022 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - out of 26 Homebuyers, only 19 Homebuyers voted in the matter and that in terms of Section 25-A(3-A) of the IBC, the Authorized......
August 27, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application - The event of default had not occurred with Principal Loan, the event of default did occur for Additional Loan and......
August 27, 2022 Case Laws FEMA

How long should a Bank keep records - Violation of the provisions of the FERA - Undisputedly, no such order has been placed on record which required the......
August 27, 2022 Case Laws Service Tax

Disallowance of credit - With regard to the payment of service tax made by Unit No. II, since the said unit is centralized registered, Unit No. II is under obligation to....
August 27, 2022 Case Laws Central Excise

Unjust-enrichment - Refund allowed but directed to be deposited in the Consumer Welfare Fund of India - o the amount deposited during investigation, basing - The......
August 27, 2022 Case Laws Central Excise

Area Based Exemption - new products which were manufactured/added by the appellant after the cut-off date i.e. 31.03.2010 - The appellant had not set up a new Unit and......
August 26, 2022 Case Laws GST

Profiteering - construction of project - benefit of ITC not passed on to the buyers - all the relevant events for the project “Epic” took place in GST regime and the......
August 26, 2022 Case Laws Income Tax

Exemption u/s 11 - Whether activities of assessee are charitable in nature? - The critical issue continues to relate to the usage of funds by the petitioner as this......
August 26, 2022 Case Laws Indian Laws

Exemption u/s 123(e) of the Coimbatore City Municipal Corporation Act, 1981 - eligibility to the petitioner as a charitable hospital - Exemption u/s 123(e) of the......
August 26, 2022 Case Laws Income Tax

Refusal of registration u/s 10(23C)(vi) - Although the ld. CIT (E) has said so, it nowhere stands proved that the funds/income of the Applicant are being utilised for......
August 26, 2022 Case Laws Income Tax

Revision u/s 263 - Revision based on Audit Objection - a mechanical exercise of revisionary powers u/s 263 by the Revisionary Authority by merely citing the Audit......
August 26, 2022 Case Laws Customs

Seeking provisional release of de-stuffed imported perishable goods - Defatted Coconut - the respondents clearly erred in coming to the conclusion that the provisional......

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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: 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 ...

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