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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 2451 to 2500 of 6197 Records

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August 5, 2022 Case Laws Customs

Valuation of imported consignments - retraction of relied statements - In the instant case, it is not established that the computer in question was in regular use by the....
August 5, 2022 Case Laws Insolvency and Bankruptcy

Scope of IBC - dishonor of cheque - compounding of offences - Recovery of the dues - Section 65(1) of the Code does not expressly mention ‘Debt Recovery Action’ under......
August 5, 2022 Case Laws Insolvency and Bankruptcy

Appointment of IRP - the provisions of law empower the CoC contemplated under Section 22 of the I&B Code, 2016 either to continue the IRP as RP or replace the IRP. When.....
August 5, 2022 Case Laws Insolvency and Bankruptcy

Revocation of liquidation process enabling the Corporate Debtor to revive and reconstruct by implementing the scheme sanctioned - The order of the Adjudicating Authority....
August 5, 2022 Case Laws Insolvency and Bankruptcy

Preferential Transactions or not - documents being “Transaction Audit Report” and “Forensic Audit Report” were not provided to the Appellants - whether the impugned......
August 5, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The Adjudicating Authority (NCLT’s) couched with the powers to be exercisable as enshrined in the I&B Code, 2016. For the purpose of entertaining......
August 5, 2022 Case Laws Central Excise

CENVAT Credit - The Ld. Commissioner made a fundamental error while observing that payments have not been made to the original supplier (OEMs) but to the Contractor......
August 5, 2022 Case Laws VAT and Sales Tax

Interstate sate - consignment transfer/stock transfer - Declaration in Form F by bogus dealer - It may be true that once a statutory declaration is furnished, the......
August 4, 2022 Case Laws GST

Document Identification Number (DIN) - the present writ petition is disposed off by directing the Union of India / GST Council to issue advisory / instructions /......
August 4, 2022 Case Laws GST

Constitutional validity of Section 16(2) (c) of the CGST Act, 2017/SGST Act, 2017 - allowability of claim of Input Tax Credit (ITC) subject to discharge of GST liability....
August 4, 2022 Case Laws GST

Claim of interest on delayed Refund - the only reason the respondents/revenue have denied grant of statutory interest to the petitioner, is because Covid-19 was raging......
August 4, 2022 Case Laws GST

Harrasement or not - petitioner submitted that under the production of summons, the petitioner is forced to give an undertaking to pay the tax - The term harassment is......
August 4, 2022 Case Laws GST

Profiteering - construction services - The registration and approval of the projects and receipt of the payments had taken place in the post-GST regime and hence, there.....
August 4, 2022 Case Laws Income Tax

Addition u/s 68 - ITAT deleted the addition - the assessee was bound to co-operate in the assessment proceedings. In spite of several notices the assessee did not even......
August 4, 2022 Case Laws Income Tax

Capital gain computation - sale of shares - full value of consideration - deduction of expenses u/s 48 - The appellant had agreed to pay the tax component as per Clause.....
August 4, 2022 Case Laws Income Tax

Rectification application u/s 154 - exemption u/s 10(23)(C)(iiiad) - The scope of Section 154 is very narrow and restricted to only correcting mistakes apparent from......
August 4, 2022 Case Laws Income Tax

Taxability of the remuneration received from the partnership firm and interest on capital contribution made by the partner of the firm in the absence of any business......
August 4, 2022 Case Laws Income Tax

Validity of reassessment u/s. 147 - non-issuance of notice u/s. 143(2) - Onus of filing of ROI on the assessee is a responsibility which is cast upon him to be fulfilled....
August 4, 2022 Case Laws Income Tax

Disallowance of depreciation on motor car - ownership - Merely disclosing an asset as its asset in its books of account will not be sufficient to prove the ownership.......
August 4, 2022 Case Laws Income Tax

Receipt of contractual amount - undisclosed business receipts - Until, it is brought on record that the assessee was subject to the provisions of section 194C we are of.....
August 4, 2022 Case Laws Customs

Requirement of Import Export Code (IEC) number - Non-consideration of the benefits under the Services Export from India Scheme - The proviso does not lay down that the......
August 4, 2022 Case Laws Customs

Levy of penalty u/s 112(a) and u/s 114AA of the Customs Act, 1962 - alleged involvement in forged /fake VKGUY /DEPPB license and imports there under - cross-examination.....
August 4, 2022 Case Laws Customs

Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said concealment was nothing but an afterthought to cover up the......
August 4, 2022 Case Laws Customs

Revocation of Customs Broker License - once verification of the address is complete, if the client moves to a new premises and does not inform the authorities or does......
August 4, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP proceedings - minimum requirement of threshold limit - It has been brought out that two invoices have been issued without any seal and signature.......
August 4, 2022 Case Laws Service Tax

Levy of Service Tax - Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce......
August 4, 2022 Case Laws Service Tax

Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such......
August 4, 2022 Case Laws Service Tax

Short payment of service tax - Site Formation Services or not - the services are not aligned to the above definition but includes set up of various other units such as......
August 4, 2022 Case Laws Central Excise

Process amounting to manufacture or not - conversion of waste oil/used oil/sludge obtained from various sources into reclaimed fuel oil / re-refining used oil amounts -.....
August 4, 2022 Case Laws VAT and Sales Tax

Classification of goods - Chuni, by-product of Dal - Entry Tax - ‘Chuni’ is one of the 16 ingredients into the making of ‘cattle feed’ and it is not the same thing as......
August 4, 2022 Case Laws Indian Laws

Applicability of rent act - seeking recovery of Municipal Tax ( including surcharge and water tax/fees) from the tenant - As the monthly rent due and payable would be Rs....
August 4, 2022 Case Laws Indian Laws

Anti-competition - Appellant has alleged the anti-competitive conduct of WhatsApp - What the Appellant has failed to prove that the Opposite party/Respondent is abusing.....
August 4, 2022 Case Laws Indian Laws

Bail application - The Government of India may consider the introduction of a separate enactment in the nature of a Bail Act so as to streamline the grant of bails. -......
August 3, 2022 Case Laws GST

Confiscation of goods alongwith the vehicle - absence of valid documents - Under the provisions of the Customs Act, 1962, confiscation may be absolute if the goods in......
August 3, 2022 Case Laws GST

Exemption from GST - supply of telecommunication services to local authority - pure services - The applicant is providing data and voice services to GHMC and to the......
August 3, 2022 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - Delayed deposit of TDS colected in government exchequer - there cannot be any disallowance on this count. Assessing Officer could not have......
August 3, 2022 Case Laws Income Tax

Deemed Income / accrual of income - income on account of retention money - the right to receive the retention money is accrued only after the obligations under the......
August 3, 2022 Case Laws Income Tax

Interest on refund as per Section 244(A) - delay in refund - belated filing of return (ITR) - According to us, the effort was to get refund, the refund was ordered by......
August 3, 2022 Case Laws Income Tax

Validity of assessment u/s 153C - Presumption - Scope of documents belongs to assessee - ven if the draft financials were provided by the assessee to the searched......
August 3, 2022 Case Laws Income Tax

Addition on failure to show the “gitty’ expenses in Closing Stock or WIP - addition based on audit objection - goods in transit - the AO passed the order in haste and it....
August 3, 2022 Case Laws Income Tax

Exemption u/s 11 - Disallowance towards late deposit of PF, prior period expenses and disallowance of donation u/s 80G are only academic in nature and does not fall......
August 3, 2022 Case Laws Income Tax

Revision u/s 263 - When the order of the AO suffers from a complete lack of enquiry, then the above said principle has no application due to the obvious reason that the.....
August 3, 2022 Case Laws Income Tax

Deduction u/s 80IC - manufacturing of plastic packaging products such as PET and HDPE bottles, jars, caps and closures - products manufactured by the assessee come......
August 3, 2022 Case Laws Income Tax

Deduction u/s.80P - Claim not made in Return of Income - if the language of the Statute is plain and unambiguous and is not open to interpretation so that two views may.....
August 3, 2022 Case Laws Income Tax

Nature of expenditure - purchase of tools and spares - revenue or capital expenditure - The test of enduring benefit is not the only criteria for concluding an item to......
August 3, 2022 Case Laws Customs

Cancellation of the Custom Broker licence - forfeiture of security deposit - It can be seen that the timelines as prescribed under various Regulations in CBLR 2018, have....
August 3, 2022 Case Laws Customs

Valuation of imported goods - right to speaking order under Section 17(5) of the Customs Act - In spite of the admission on behalf of the importer, the Revenue is......
August 3, 2022 Case Laws Customs

Undervaluation of goods - Import of segment and saw blank - The findings of the commissioner are correct. Antecedents cannot be an evidence for the alleged......
August 3, 2022 Case Laws Customs

Classification of imported goods - I-MAS POs, which is Nickel Hydroxide compound - The presence of cobalt and graphite does not render the product suitable for any......
August 3, 2022 Case Laws Insolvency and Bankruptcy

CIRP proceedings - Evidence of debt - documents insufficiently stamped - The Corporate Debtor has, in his reply as above, only raised the issue of these agreements being....

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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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