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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 2401 to 2450 of 6197 Records

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August 9, 2022 Case Laws Direct Taxes

Benami transactions - matter was heard by one authority and the judgment was pronounced by another authority - A writ is maintainable when there is a right. In the......
August 9, 2022 Case Laws SEBI

Offence under SEBI - Whether SEBI is required to disclose documents in the present set of proceedings? - The approach of SEBI, in failing to disclose the documents also.....
August 9, 2022 Case Laws SEBI

Manipulation of share price - guilty of violating provisions of Section 12A (a), (b), (c) of the SEBI Act - The securities market deals with the wealth of investors. Any....
August 9, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - If IBC is purely used for the purpose of Debt Recovery, particularly when the amounts due are small, and the Company is a solvent entity and is a......
August 9, 2022 Case Laws Indian Laws

Dishonor of Cheque - the complaint was dismissed on the ground that it has been filed prematurely - the complaint which has not proceeded further in view of the fact......
August 8, 2022 Case Laws GST

Input Tax Credit - Credit disallowed on the ground being that the party with whom the assessee had transaction is non-existing at the declared place of business and the.....
August 8, 2022 Case Laws GST

Project is falling under "other than On-going Projects" - New project or not - The Notification No. 03/2019 makes a distinction between ‘Ongoing project’ in clause (xx).....
August 8, 2022 Case Laws GST

Profiteering - Construction service - This Authority lands that the Respondent has denied the benefit of ITC to the buyers of his flats/customers in contravention of the....
August 8, 2022 Case Laws GST

Profiteering - construction service - Respondent had not passed on the benefit of Input Tax Credit (ITC) - The Authority finds that, had the Respondent excluded the land....
August 8, 2022 Case Laws Income Tax

Unexplained deposit of cash in the saving bank account of the assessee - assessee has took different stand before the CIT(A) and explained the source of deposit as......
August 8, 2022 Case Laws Income Tax

Addition u/s. 69A r.w.s. 115BBE - unexplained cash deposits during demonetization out of income declared u/s. 44AD - it can be seen that the returns for the Assessment......
August 8, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - addition u/s 40A ignored by AO - expenses have been incurred in cash exceeding Rs. 20,000/- per day - AO is expected to examine the provisions.....
August 8, 2022 Case Laws Income Tax

Correct head of income - Gain on sale of shares - nature of purchase of shares either as “investment” or “stock-in-trade” - AO has not given any clear cut finding that......
August 8, 2022 Case Laws Customs

Delay in adjudication of SCN - 24 years - Jurisdiction to demand duty u/s 28 of the Customs Act, 1962 - The action, which is unfair, and in violation of principles of......
August 8, 2022 Case Laws Customs

Liability of interest in terms of Section 28AB and Notification - When notice under Section 28 itself has not been issued in this case, the question of determination of.....
August 8, 2022 Case Laws Customs

Refund of the security amount once the EODC is issued - time limit for filing the refund application is six months from the date of clearance of goods - The petitioner......
August 8, 2022 Case Laws Customs

Seeking release/return the detained Gold Bangles - Baggage Rules (no concealment in the body or luggage) - Section 125 of the Customs Act, 1962, gives rights to the......
August 8, 2022 Case Laws Customs

Duty Free Entitlement Scheme - re-validation of the licence as well as bond waiver - This court is of the opinion that when there is specific instruction by way of......
August 8, 2022 Case Laws Customs

Exemption from Customs Duty - actual user condition - imports of Polyester lining material - the delay of over a decade here, especially when genuine efforts have been......
August 8, 2022 Case Laws Customs

Valuation of Vessel - Whether the transaction value of the vessel is to be priced mentioned in the original MOA or the reduced price indicated in the addendum? - the......
August 8, 2022 Case Laws Customs

Levy of penalty under Regulation 18 of CBLR 2018 on the appellant-CHA - revocation of customs broker license - simply assisting the customs as a witnesses or otherwise......
August 8, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application - NCLAT quashed the proceedings - Financial Creditors - Period of limitation - An acknowledgement made in writing......
August 8, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - Date of default / NPA is 14 years old - ongoing default of the corporate debtor under the NCD Facility and suspension of the.....
August 8, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - It is the case of the Appellant that the date of default of Non-Performing Assets (NPA) on 05.07.2014 and the Bank/ R2 has......
August 8, 2022 Case Laws Central Excise

100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not....
August 8, 2022 Case Laws Central Excise

Refund claim of unutilised CENVAT Credit - exports of goods - as per the notification claimant to take back the credit of the difference between the amount claimed and......
August 8, 2022 Case Laws Indian Laws

Unfair trade practices - failure to deliver possession of the apartment within the time - A consumer invoking the jurisdiction of the Commission can seek such reliefs as....
August 6, 2022 Case Laws GST

Profiteering - purchase of flat in Migsun Wynn - allegation of benefit of Input Tax Credit has not be passed on - The Respondent has benefited from the additional ITC to....
August 6, 2022 Case Laws GST

Profiteering - supply of construction service - it has been revealed from the DGAP's Report that the ITC as a percentage of the turnover that was available to the......
August 6, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Assessing Officer has considered the material by applying his mind to the information collected from the Central Excise Department......
August 6, 2022 Case Laws Income Tax

Validity of faceless assessment u/s 144B - denial of natural justice - As per the provisions of section 144B(7) in case of variation prejudicial to the assessee as......
August 6, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - Though there is a remedy to revise the return but if the assessee could not revised its return of income within the period prescribed,....
August 6, 2022 Case Laws Income Tax

Addition u/s 68 - Estimation of commission on accommodation entries - Though, it can be accepted that in case of accommodation entry provider only commission can be......
August 6, 2022 Case Laws Income Tax

Late Fee under section 234E - On careful perusal of the decision of Hon'ble Jurisdictional High Court in Rajesh Kourani [2017 (7) TMI 458 - GUJARAT HIGH COURT] we find......
August 6, 2022 Case Laws Income Tax

Addition u/s 68 - Unexplained cash credits - The assessee has not submitted any explanation/ evidences to satisfy the mandate of Section 68 - Even, statement of fact has....
August 6, 2022 Case Laws Income Tax

TDS u/s 195 - taxability of the receipts of University of Texas, USA - there was neither any patent/copyright used by the assessee against which the royalty was paid nor....
August 6, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - When the income is foundation on which he based his belief of escapement of income is absent, so AO's usurpation of jurisdiction to......
August 6, 2022 Case Laws Service Tax

Deemed sale or not - right to use the software - Antivirus Software license key/code supplied by the respondent along with CD/DVD replicated with Quick Heal Brand......
August 6, 2022 Case Laws Service Tax

Valuation - non-inclusion of the value of goods/material supplied under the supply work orders in valuing the taxable service - The valuation framework as contained in......
August 6, 2022 Case Laws Service Tax

Classification of services - to be classified under GTA services or under mining services? - deployment of loaders, excavators, dozers for removal of overburden, waste......
August 6, 2022 Case Laws VAT and Sales Tax

Taxability - Sales of cut / sized Silver Oak grown as shade trees in the Tea Estates - It is not the case of the Revenue that the growth of Silver Oak is wild or......
August 6, 2022 Case Laws VAT and Sales Tax

Valuation - includability or otherwise of the value of the free-of- cost components - Normally, the cost price of a product would take into account the purchase cost of.....
August 5, 2022 Case Laws Income Tax

Assessee in Default for non deduction of TDS - period of limitation - There is no doubt in the mind of Bench that the impugned order of assessment passed was without......
August 5, 2022 Case Laws Income Tax

Addition of deemed dividend u/s 2(22)(e) - the loan obtained being not gratuitous in nature, do not fall within the mischief of Section 2(22)(e) of the Act. We thus......
August 5, 2022 Case Laws GST

Service of summons - can summons be issued to the concerned person - Revenue submitted that, if summons are served on the Petitioner’s employee for furnishing......
August 5, 2022 Case Laws Income Tax

Capital gain - Nature of land sold - capital asset or agricultural land - It is salutary principle of interpretation of law that a provision of law must be understood in....
August 5, 2022 Case Laws Income Tax

Rectification u/s 154 - return filled treated as inconsistent and defective u/s. 139(9) - We find the order of CIT(A) in confirming the order of AO in treating the......
August 5, 2022 Case Laws Income Tax

Deduction u/s 80IB - The methodology adopted by the assessee for apportionment of common head office expenses and selling expenses has consistently been followed......
August 5, 2022 Case Laws Income Tax

Capitalization of the amount of interest disallowed u/s 36(1)(iii) - Here the assessee is claiming that if interest corresponding to investment in mutual funds is not......
August 5, 2022 Case Laws Income Tax

Revision u/s 263 - deduction /exemption u/s 10(24) - Assessee is not a business entity and does not work for profit. It is an association for the welfare of certain......

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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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