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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 2301 to 2350 of 6197 Records

1 ....43 44 45 464748 49 50 51........ 124

August 17, 2022 Case Laws Income Tax

Nature of expenses - Litigation expenses - Revenue or capital expenditure - In the present facts, since assessee has no interest in the ownership of the asset but he is.....
August 17, 2022 Case Laws Income Tax

Disallowance of credit for TDS - Rectification of mistake u/s 154 - As per order u/s 154 dated: 10.08.2018, the tax deductor of the appellant has withdrawn certain tax......
August 17, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - reliance on information that was received by him from the DDIT - not only the aforesaid details of cash deposits in the bank accounts......
August 17, 2022 Case Laws Income Tax

Disallowance of expenses relatable to medical treatment of one of the Director’s wife - these expenses incurred towards medical expenses of the relative of the Director.....
August 17, 2022 Case Laws Income Tax

Validity of the issuance of notice u/s. 143(2) - Scope of proper service of notice - notice u/s. 143(2) served through affixture - Since in the instant case, the notice.....
August 17, 2022 Case Laws Income Tax

Nature of expenditure - Disallowance of expenditure under the "head repairs and maintenance"- AO rejected the assessee's contention and held that the assessee is......
August 17, 2022 Case Laws Income Tax

Bogus purchases - purchases managed through accommodation entries - A.O had not controverted the material which was submitted by the assessee during the course of the......
August 17, 2022 Case Laws Customs

Charging enhanced rate of duty on the consignments in question on the basis of the impugned notification No. 103/2020-Customs (N.T.) dated 29th October, 2020 -......
August 17, 2022 Case Laws Customs

Demand of additional fine/ charge/ penalty 5 times of regular fees - The impugned Regulation 14(2) of the Plant Quarantine (Regulation to Import into India) Order, 2003.....
August 17, 2022 Case Laws Customs

Benefit under EPCG Scheme denied - The first part of the definition of capital goods uses the term ‘means’. The term ‘means’ is exhaustive in nature and is meant to......
August 17, 2022 Case Laws Companies Law

Oppression and mismanagement - issuance of 30,000 equity shares by private placements - From the facts of this case, it is clear that Respondent nos. 2 and 3 had......
August 17, 2022 Case Laws SEBI

Payment due for the services rendered to the unitholders prior to the winding up - Even if a distributor renders some services to the unitholders after publication of......
August 17, 2022 Case Laws Service Tax

Nature of activity - sale or service - It is found from the fact on record that the “Shot Firers” are independent and technical expert to carry out the blasting, they......
August 17, 2022 Case Laws Service Tax

Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by......
August 17, 2022 Case Laws Service Tax

Levy of Service Tax - Commercial or Industrial construction services provided to Railways - The provisions of Section 65A of Finance Act 1994 provides for classification....
August 17, 2022 Case Laws Central Excise

Validity and jurisdiction to adjudicate the subsequent SCN - There are no reason to interfere with the impugned judgment and order passed by the High Court - it is......
August 17, 2022 Case Laws Central Excise

Classification of goods - Mis-rolls - The Tribunal in the impugned orders has left open the classification issue. If such be the circumstances, the learned Tribunal......
August 17, 2022 Case Laws Service Tax

Time Limitation - Cash Refund of Service Tax paid - Service Tax paid against service to be provided which was not so provided when the advances were returned to the......
August 17, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - it is the Department who are alleging certain non-observance, of procedures by the appellants and availment of CENVAT Credit in a proper......
August 17, 2022 Case Laws Central Excise

Validity of Show Cause notice - Non adjudication / delayed adjustication of SCN for 11 years - HC quashed to SCN stating that no explanation has been offered in the......
August 16, 2022 Case Laws GST

Period of limitation - appeal rejected on the ground of time limitation - the legislative intent was not to apply the Limitation Act in the proceedings to be taken under....
August 16, 2022 Case Laws GST

Grant of statutory bail - This petition is allowed to the extent that as regards the provisions of the HGST Act, 2017, the FIR is hereby quashed; but with it made......
August 16, 2022 Case Laws Income Tax

Revision u/s 263 - assessee had claimed losses on account of commodities - derivatives - speculation loss or not - Transaction in question involved settlement otherwise.....
August 16, 2022 Case Laws Income Tax

Penalty levied u/s 271D and 271E - accepting deposits by way of journal entries - assessee had accepted/paid loans in contravention of provision of section 269SS/269T -.....
August 16, 2022 Case Laws Income Tax

Correct head of income - rental income earned by the assessee - Tribunal recorded its unequivocal finding that the lease deed under consideration was composite one and......
August 16, 2022 Case Laws Income Tax

Revision u/s 263 - penalty proceedings u/s 271AAB(1A) - The mandate under section 263 of the Act do not give any power to CIT to impose his satisfaction over the......
August 16, 2022 Case Laws Income Tax

Addition u/s 69A/68 - The assessee has earned the commission income from Mauritius and having Non-Resident status under section 6 of the Income Tax Act. The assessee has....
August 16, 2022 Case Laws Income Tax

Revision u/s 263 - Excessive payment to related party or not - Payments for job work not verified by AO at "fair market value" under section 40A(2)(b) - the onus is on......
August 16, 2022 Case Laws Customs

Levy of penalty u/s 112(b)(i) of the Customs Act 1962 - smuggling of Gold activity - reliability of statements - The appellant cannot come within the ambit of Section......
August 16, 2022 Case Laws Money Laundering

Money Laundering - Provisional attachment of property - Admittedly, the original complaint and its annexures were voluminous running into almost 5000 pages and it needs.....
August 16, 2022 Case Laws Service Tax

Refund of unutilised CENVAT Credits accumulated on account of export of services - The amendment to he Notification No. 27/2012-CE (NT) can have prospective effect and......
August 16, 2022 Case Laws Service Tax

Extended period od limitation - No positive act of the appellant is brought to the notice by the department which may be sufficient to hold that the act amounts to......
August 16, 2022 Case Laws Central Excise

Job Work - liability of duty on principal supplier or job-worker - since, the job worker has carried out all the activities which as per the department amounts to......
August 16, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficient funds - vicarious liability of the petitioner u/s 141 of NI Act after tendering such resignation - the complainant should specifically.....
August 16, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficient funds - while furnishing the cheque to prove the bona fide, it is clearly stated that two cheques had been honoured but three cheques......
August 15, 2022 Case Laws Indian Laws

Validity of Sale Certificate issued in favour of the Auction Purchaser - This is a case where the Company, with its own independent identity, is contesting the......
August 13, 2022 Case Laws GST

Rejection of appeal - additional evidence at the appellate stage cane be entertained, at the discretion of the appellate authority, in cases where it can be proved that.....
August 13, 2022 Case Laws GST

Principles of natural justice - adjustment of IGST with CGST and SGST - adjustment of the amounts paid by the Petitioner under the Integrated Goods & Services Tax Act,......
August 13, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - the notice in question was issued on 31.3.2021 - Manner of issuance of notice by electronic mode and when it would be taken to have......
August 13, 2022 Case Laws Income Tax

Interest u/s 234C - interest for deferment of advance tax - If on a particular due date for payment of advance tax, the facts show that there is no liability to pay......
August 13, 2022 Case Laws Income Tax

Deduction u/s 80IA(4)(iv)(a) - deduction was inadvertently not claimed in the return of income filed - In our considered view, if the language of the Statute is plain......
August 13, 2022 Case Laws Income Tax

Late fee levied u/s.234E - As far as other returns filed by the assessee for the FY 2013-14 relevant to the AY 2014- 15, all returns were filed and processed before......
August 13, 2022 Case Laws Income Tax

Revision u/s 263 - loss incurred by the Directors - trading activity in F & O undertaken on behalf of the company - The trading of sale and purchase of shares done by......
August 13, 2022 Case Laws Income Tax

TP Adjustment - It is not the case that the assessee which is carrying on forwarding chain business has paid the management services for some other unrelated business......
August 13, 2022 Case Laws Customs

Classification of imported goods - Axe Brand Universal Oil - to be classified under CTH 30049011 or under CTH 33079090? - Similar goods in the nature of Amrutanjan,......
August 13, 2022 Case Laws Customs

Absolute Confiscation - Superior Kerosene Oil or Low Aromatic White Spirit - restricted item or not - to arrive at the conclusion that the product is Superior Kerosene......
August 13, 2022 Case Laws Money Laundering

Seeking stay of orders of freezing of the accounts of the petitioner - Money laundering - The singular absence of statements of reasons or the basis of an apprehension,.....
August 13, 2022 Case Laws Service Tax

SVLDRS - amount paid as pre-deposit and/or deposit during enquiry, investigation or audit is required to be deducted after extending the relief available - the action of....
August 13, 2022 Case Laws Service Tax

Refund of service tax paid - tax paid under the head Management Consultant’s Service on reverse charge mechanism - M/s Cotunace have not rendered any advice for running.....
August 13, 2022 Case Laws Central Excise

Clandestine Removal - clandestine removal is a serious charge and requires to be substantiated by evidence encompassing various activities in the chain of events. - The.....

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