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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 2151 to 2200 of 6197 Records

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August 26, 2022 Case Laws Customs

Rejection of provisional release of goods imported by the appellant - Secondary grade goods - Prime goods or not - Department is that the appellants forged Mill Test......
August 26, 2022 Case Laws Customs

Suspension of Customs Broker’s Licence - Regulation 16(1) of the CBLR, 2018 - facts and circumstances of the case pending further investigation and decision on......
August 26, 2022 Case Laws Customs

Rate of duty - Confiscation of goods - base oil grade-12 - Import of ‘high flash high speed diesel’ which is ‘canalised’ - Though appellant did challenge the denial of......
August 26, 2022 Case Laws Insolvency and Bankruptcy

Threshold limit for triggering CIRP - Validity of Section 7 of the Insolvency and Bankruptcy Code, 2016 - Initiation of CIRP by Financial Creditors - The statute i.e.,......
August 26, 2022 Case Laws Service Tax

Refusal on the part of respondents to issue discharge certificate - Payment of amount through ECR maintained under GST Act - Petitioner has scrupulously abided by all......
August 26, 2022 Case Laws Service Tax

Rejection of Form SVLDRS-1 - valid quantification and admission of duty/tax by Petitioner before 30th June, 2019 - Section 125 of the Finance Act, 2019 provides that all....
August 26, 2022 Case Laws Central Excise

Classification of goods - Zarda - The Revenue has not produced any material evidence on record to support the change of classification by them from ‘Chewing Tobacco’......
August 26, 2022 Case Laws Indian Laws

Execution of the award passed by the learned Arbitral Tribunal/Court - If the High Courts convert itself to the Executing Court and entertain the writ petitions under......
August 26, 2022 Case Laws Indian Laws

Dishonor of Cheque - Jurisdiction of the Court - In view of the provision of section 142(2)(a) of the N.I. Act, the Court at Hojai which has jurisdiction to try the same....
August 25, 2022 Case Laws Direct Taxes

Constitutional validity - Amendment to Prohibition of Benami Property Transactions Act, 1988 - This Court is aware of the fact that the ‘Right to Property’ is not a......
August 25, 2022 Case Laws GST

Refund claim - rejection of refund claim without even dealing with the request of the petitioner seeking extension of time - The extension of time had been granted by......
August 25, 2022 Case Laws GST

Maintainability of appeal - appeal rejected on the ground of time limitation - It is undisputed fact on record that as the petitioner has received the order of......
August 25, 2022 Case Laws GST

Classification of supply - The supplies made under Cost Centres D, G and H (to the extent of training services) of Contract 'RS-10' to DMRC are to be considered as......
August 25, 2022 Case Laws Income Tax

Addition to the returned income on account of TDS payable - What remains in the hands of assessee is not on account of any payment due to such persons but the tax......
August 25, 2022 Case Laws Income Tax

Exemption u/s 11 - Revenue Authorities have clearly observed that the assessee”s claim of relief to the poor or help to the poor is not correct since the income and......
August 25, 2022 Case Laws Income Tax

Taxability of amount received for specific purpose - Revenue Authorities have not disputed the contributions received but denied the exemption only due to the fact that.....
August 25, 2022 Case Laws Income Tax

Offences u/s 276C(1) and 277 - assessee has not invested the sale consideration to acquire residential house as provided u/s 54F of the Act, since he has invested in an.....
August 25, 2022 Case Laws Income Tax

Condonation of delay of 23 days in filing the return of the income u/s 119(2) - bonafide reasons of delay - The respondent Chief Commissioner of Income Tax misdirected......
August 25, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - accommodation entries - In the instant case, the notice under Section 148 of the Act has been issued by the assessing......
August 25, 2022 Case Laws Income Tax

Deduction u/s. 80P(2)(a)(i) - Since the return of income has been filed after completion of the assessment, the return should have been held as invalid and hence the......
August 25, 2022 Case Laws Income Tax

Carry forward of additional depreciation - Asset put to use for less than 180 days - if plant and machinery is put to use for less than 180 days in the said financial......
August 25, 2022 Case Laws Income Tax

TDS u/s 195 - DTAA between India and US - disallowance u/s 40(a)(ia) - the assessee did not acquire any right from Amazon for which the payments have been made but the......
August 25, 2022 Case Laws Income Tax

Depreciation on goodwill - Scheme of amalgamation sanctioned - So far as objection of ld CIT-DR for the revenue that due to the amendment in section 32, the goodwill is.....
August 25, 2022 Case Laws Income Tax

Accrual of income - method of accounting to recognize the revenue - Addition made for excess interest spread ('EIS') income earned on assignment of receivables - AO has.....
August 25, 2022 Case Laws Customs

Manipulation of exports - wrongful availment of export benefits - collection of money from the visiting tourists from CIS countries and deposited such amounts in to the.....
August 25, 2022 Case Laws Customs

Maintainability of appeal - requirement of mandatory pre-deposit contemplated under Section 129E of the Customs Act, 1962, not complied with - it is not possible to......
August 25, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Period of limitation - When the acknowledgment is unequivocal and Auditor’s opinion in any manner does not detract it from being an acknowledgment under Section......
August 25, 2022 Case Laws Insolvency and Bankruptcy

Suspension of initiation of CIRP - On the basic principle of statutory interpretation, the provision of Section 10A is capable of only one meaning that is suspension of.....
August 25, 2022 Case Laws Insolvency and Bankruptcy

Power of the Bench to call for further information or evidence - In the present case, the Appellant has filed an application seeking directions to the Corporate Debtor......
August 25, 2022 Case Laws Service Tax

Validity of show cause notice - the respondent was registered with the service tax department in the year 2004; during 2006 the Director General of Central Excise and......
August 25, 2022 Case Laws Service Tax

Taxable services - refrain from an act or agreed to tolerate any act - surrender of tenancy rights or benefits - the view of adjudicating authority that ‘capital gains’.....
August 25, 2022 Case Laws Central Excise

Remission of duty - leakage of the tank where molasses were stored - remission rejected on the ground that the application was not filed within the prescribed period of.....
August 25, 2022 Case Laws Central Excise

The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The......
August 25, 2022 Case Laws Central Excise

Valuation - SSI Exemption - As regard the batteries supplied with offline UPS there is no dispute as the appellants were including the value of such batteries in the......
August 24, 2022 Case Laws GST

Validity of adjudication orders - not following the statutory provisions as enshrined under JGST Act - a proper show cause notice under Section 73 (1) of the JGST Act......
August 24, 2022 Case Laws GST

Agriculture extension services - Benefit of Exemption from GST - the applicant, through mara mitras, provides education and training to the farmers for cultivation of......
August 24, 2022 Case Laws GST

Classification of goods - Benefit of exemption from GST - parts & accessories suitable for use solely with the hearing aids - the exemption is applicable only to the......
August 24, 2022 Case Laws Income Tax

Assessment u/s 153A - Authorisation and assessment in case of search or requisition - Constitutional validity of Section 292CC - As however a fact that the CIT(A) and......
August 24, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - re-assessment proceedings have been initiated beyond a period of four years - there has been full disclosure by the assessee in......
August 24, 2022 Case Laws Income Tax

Search u/s 132 - Entitlement refund of the seized cash which is otherwise declared ‘unaccounted money’ and taxed in the hands of the searched person - This Court does......
August 24, 2022 Case Laws Income Tax

Deduction u/s 54F - Denial of deduction as building was constructed for commercial purposes - It is clear that even before the building was let out on lease, the......
August 24, 2022 Case Laws Income Tax

Addition u/s 69C - payment of License Fee - When the AO has accepted the gross sales reflected by the assessee in its ledger account and also not doubted the License Fee....
August 24, 2022 Case Laws Income Tax

TP Adjustment - MAM selection - A categorical finding was given that the advertisement publicity and business development expenses are not at all related to the......
August 24, 2022 Case Laws Income Tax

Capital gain - assessee has not received any sale consideration - Since the property was registered from the seller to the buyer and the landlord registered the sale......
August 24, 2022 Case Laws Income Tax

Addition u/s 69 - cash deposits unexplained - the authorities below ought to have given a clear finding regarding withdrawals made by the assessee during the year under.....
August 24, 2022 Case Laws Companies Law

Jurisdiction - power of High Court in issuing extra-ordinary directions - Investigation under the provisions of Section 212 and Section 219 of the Companies Act, 2013 -.....
August 24, 2022 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Sub-section (1) of Section 31 of the I&B Code, 2016 - The Committee of Creditors invariably examine the Resolution Plan and an assessment......
August 24, 2022 Case Laws Service Tax

Levy of service tax - Works contract services - demand on the basis of 26AS statements - it is found that the show cause notice was issued in violation of instruction......
August 24, 2022 Case Laws Service Tax

Levy of Service Tax - Intellectual Property Service - permission granted to the CBUs / TMUs to affix the brand name / trade name belonging to them on the IMFL......
August 24, 2022 Case Laws Indian Laws

Dishonor of Cheque - requirement of payment of interim compensation - The remedy for failure to pay interim compensation as directed by the court is thus provided for by....

1 ....40 41 42 434445 46 47 48........ 124

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H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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