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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 2251 to 2300 of 6197 Records

1 ....42 43 44 454647 48 49 50........ 124

August 20, 2022 Case Laws GST

Levy of penalty - invalid/expired E-way bill - existence of element of tax evasion or not - The principles of natural justice were statutorily recognized and ingrained......
August 20, 2022 Case Laws GST

Levy of GST - Rate of GST - Pure services or not - services proposed to be provided by to the Department of Horticulture for cleaning and sweeping of lawns and garden......
August 20, 2022 Case Laws GST

Classification of manufactured goods - rate of GST - amusement park ride karts commonly known as Go-karts - the 'amusement park ride karts' supplied by the applicant......
August 20, 2022 Case Laws Income Tax

Harassment of assessee - Re-assessment - Huge Demand of income tax - The practice of frequently violating principles of natural justice, non consideration of replies of.....
August 20, 2022 Case Laws Income Tax

Direct Tax Vivad Se Vishwas Scheme - definition of ‘dispute’ under the VSV Act / Rules - attempt by the CIT to exclude a genuine disputant of tax liability, like the......
August 20, 2022 Case Laws Income Tax

Revision u/s 263 - violation of the provisions of Section 13(1) (c) - The least that the AO was called upon to do was to require the assessee to make good his claim that....
August 20, 2022 Case Laws Income Tax

Revision u/s 263 - Addition u/s 68 r.w.s. 115BBE - no verification of ‘other income’ was done by Ld. AO. In fact during revisional proceedings, the assessee shifted the.....
August 20, 2022 Case Laws Income Tax

Addition u/s 43CA - difference between sale value of the flats sold and the stamp duty value of the same - The net effect of the judgment of the Supreme Court is that if....
August 20, 2022 Case Laws Income Tax

TP adjustment on account of interest paid by the assessee on behalf of the associated enterprise - the payment of interest by the assessee, on behalf of the associated......
August 20, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Whether AO has assumed the jurisdiction on wrong facts? - The date of filing of the return is much before than the date of recording of....
August 20, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - period of limitation - intimation or deemed intimation u/s 143(1) - If we read that the limitation provided under section 154(7) is......
August 20, 2022 Case Laws Income Tax

Revision u/s 263 - Addition u/s 68 - income from other source (income declared at the time of survey) - tax is payable u/s 115BBE or not - CIT was not at all justified......
August 20, 2022 Case Laws Income Tax

Validity of Addition on protective basis - Although, there is no provision in the Income Tax Act authorizing the levy of income tax on a person other than whom income......
August 20, 2022 Case Laws Income Tax

Addition u/s.56(2)(viib) - Determination of FMV of shares - Admittedly, provision of section 56(2)(viib) of the Act do not prescribe only one method for valuation of......
August 20, 2022 Case Laws Income Tax

Validity of proceedings u/s 153A - Whether "no search was conducted” on the assessee? - Observations of the ld. CIT(A) that there was no warrant executed at the address.....
August 20, 2022 Case Laws Income Tax

Deduction u/s 80IA - AO held that the assessee maintained consolidated figure of power generation unit and no separate and independent books of account was maintained by....
August 20, 2022 Case Laws Income Tax

Bogus sales promotion expenses - The details of MR's who distributed the gifts also therefore does not establish the fact of gift having been actually distributed by the....
August 20, 2022 Case Laws Income Tax

TDS u/s 194A - addition made u/s 40(a)(ia) - the provisions of Maharashtra Cooperative Societies Act provides that the members includes nominal members and, therefore,......
August 20, 2022 Case Laws Income Tax

Long term capital gain computation - Fair market value as on 1.4.81 - Evidence / Poof of cost of improvement incurred after 1.4.1981 - While it is the claim of the......
August 20, 2022 Case Laws Customs

Violation of principles of natural justice - From the statutory provision of section 138 B, it is not the option for the Adjudicating Authority to allow or not to allow.....
August 20, 2022 Case Laws Companies Law

Disqualification of Director - Deactivation of DIN no - Defaulting company was already dissolved - It is preposterous for the respondents to contend that the petitioner.....
August 20, 2022 Case Laws Insolvency and Bankruptcy

Financial Debt or Operational Debt? - mobilization advance given by the Appellant to the Corporate Debtor - Mobilization advance was not disbursed against the......
August 20, 2022 Case Laws Service Tax

Refund of unutilized CENVAT Credit - Output service - services on which no tax was payable by the Respondent - The assessee is a firm of legal practitioners, which......
August 20, 2022 Case Laws Central Excise

CENVAT Credit - input services - services of Commission Agent received for marketing of products / sale of goods - The learned Commissioner has correctly held that the......
August 18, 2022 Case Laws GST

Seeking release of detained vehicle alongwith goods - expired E-way bill - Apparently, the proceedings have been initiated on the same date and concluded also on the......
August 18, 2022 Case Laws GST

Validity of Demand-cum- Show Cause Notice under Section 63 of the CGST/OGST Act - Clear proposition with reasons are found mentioned in the impugned SCN as to why the......
August 18, 2022 Case Laws GST

Search and seizure - Seeking mandamus for a direction to the respondents to refund of amount collected from his residence - the references to the amount in the course of....
August 18, 2022 Case Laws Income Tax

Bogus donations - addition made as donation in question to the trust was not “genuine” - registration granted to those organisations / trusts u/s 35C were cancelled with....
August 18, 2022 Case Laws Income Tax

Black money - Undisclosed Foreign Assets - Beneficial Owner of the specified Undisclosed Assets - The Impugned Notice is very detailed and there are multiple references.....
August 18, 2022 Case Laws Income Tax

Addition u/s 40A(2) - Allegation of Excessive price paid to related parties - The provisions of section 40A(2) of the Act applies for making disallowance of expenses for....
August 18, 2022 Case Laws Income Tax

Addition u/s 68 - gift received from mother-in-law - Once the gift is treated as genuine, it is immaterial what the assessee does with that money thereafter. - Since the....
August 18, 2022 Case Laws Income Tax

Condonation of delay in filing the appeal - Denial of natural justice - CIT(A) was of the opinion that the reason for delay in filing the Appeal claimed by the Assessee.....
August 18, 2022 Case Laws Income Tax

Exemption u/s 11 - Cancelling Registration 12AA(3) and section 80G - contentions of the assessee that the registration granted u/s 12A cannot be cancelled with......
August 18, 2022 Case Laws Customs

Validity of SCN - corrigendum issued six years later from original SCN - Having perused both the original SCN and the ‘corrigendum’ issued six years later on 19th......
August 18, 2022 Case Laws Customs

Valuation of imported goods - Used tyres - rejection of declared value - It is settled position in law that it is the discretion of the authority deciding to determine......
August 18, 2022 Case Laws Customs

Valuation of imported goods - Integrated Circuits - The ultimate use of the imported goods cannot be criteria for deciding the valuation. Every business man is free to......
August 18, 2022 Case Laws Customs

Exemption from Customs Duty - Import of an aircraft that had been granted permit by the Director General of Civil Aviation, DGCA for operating non-scheduled (passenger).....
August 18, 2022 Case Laws Customs

Classification of import goods - differential pressure sensors and tyre pressure monitoring sensors - The impugned devices are used for measuring the pressure of gases......
August 18, 2022 Case Laws Customs

Classification of devices - wireless speaker device - Speakers classified under Heading 8518 include both passive speakers and active speakers. Active speakers, like......
August 18, 2022 Case Laws Insolvency and Bankruptcy

Power of RP or CoC to call for final compliant Resolution Plan once the CoC concluded the negotiations on Resolution Plans - only resolution plan submitted by the......
August 18, 2022 Case Laws Service Tax

Whether the petitioner (university) is liable to pay the service tax on the rent received by it from the buildings let out by it? - Normally, a person is bound to reply.....
August 18, 2022 Case Laws Central Excise

Levy of penalty - delay in filing ER-1 returns - There is a substantial compliance on part of appellant to all the legal provisions which were in effect during the......
August 18, 2022 Case Laws VAT and Sales Tax

Classification of manufactured goods - Robinson Barley - Purity Barley - There can be no doubt that in trade parlance ‘Robinson Barley and Purity Barley’ would not be......
August 18, 2022 Case Laws VAT and Sales Tax

Time limitation for completion of assessments - Unless there be an assessment made soon after the period to which such assessment relates, the question of consideration.....
August 18, 2022 Case Laws Indian Laws

- Dishonor of Cheque - vicarious liability of Director - The Petitioner resigned from the Company on 05.02.2016. Therefore, as per the details regarding the Directors of....
August 17, 2022 Case Laws GST

Cancellation of petitioner’s GST registration - non-compliance with the directions of first appellate authority for restoring the registration - It cannot but be......
August 17, 2022 Case Laws GST

Refund of IGST on ocean freight charges with interest - prohibition on respondent authorities from collecting the IGST in terms of N/N. 10 of 2017 - It is directed that.....
August 17, 2022 Case Laws GST

Profiteering - Construction services - allegation is that the benefit of ITC not passed to customers/flat buyers/recipients, by way of commensurate reduction in the......
August 17, 2022 Case Laws Income Tax

Accrual of income - treating of advances received by the assessee from flat buyers as income of the assessee for AY 2006-07 - selection of Project Completion Method or......
August 17, 2022 Case Laws Income Tax

Revision u/s 263 - As per CIT assessee firm has paid interest on unsecured loan of 3 ex-partners but not deducted TDS on the interest amount so paid as per provision of.....

1 ....42 43 44 454647 48 49 50........ 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...

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