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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 2701 to 2750 of 6197 Records

1 ....51 52 53 545556 57 58 59........ 124

July 22, 2022 Case Laws Service Tax

CENVAT Credit - common inputs and input services - the various options under Rule 6 are options given to the assessee and the Revenue cannot choose one of the options......
July 22, 2022 Case Laws Central Excise

Levy of penalty - wrongful availment of CENVAT Credit - allegation is that the appellant had abetted/aided, planned and conspired with other co-noticees in the......
July 22, 2022 Case Laws Central Excise

Default in the payment of Central Excise Duty - Undisputedly appellants have discharged the duty as demanded in the show cause notice and confirmed against them for the.....
July 22, 2022 Case Laws VAT and Sales Tax

Levy of Sales Tax / VAT - deemed export to DTA - units in SEZs - A declaration is sought to extend the benefit contrary to the Statute (i.e., KVAT), and the declaration.....
July 21, 2022 Case Laws GST

Arrest of professional working as tax consultant - repeated summons - in a case where the very basis leading to arrest on 23.03.2022 has not been challenged by the......
July 21, 2022 Case Laws GST

Validity of show cause notice (SCN) - blocking credit ledger Availment of ineligible credit of input tax - fake invoices - When the respondent-Department has duly......
July 21, 2022 Case Laws GST

Seeking opening of portal for filing of Form TRAN-1 - Crystallization of input tax credit - vested right - Keeping the underlying principle in mind if the matter is......
July 21, 2022 Case Laws GST

Rate of GST - product Solar HT/LT XLPE Cables to be used in the manufacture of Solar Power Generating System/ Solar Power Generator - The product in question viz. Solar.....
July 21, 2022 Case Laws GST

Classification of goods - Poly Propylene Non-Woven Bags - the product in question in above case (reliedupon case of apex court) viz. dryer felts is made from cotton and.....
July 21, 2022 Case Laws Income Tax

Adjustment of refund against outstanding demand - non fulfillment of conditions of prior intimation u/s 245 - it can be seen that the allegation that there was no prior.....
July 21, 2022 Case Laws Income Tax

TP adjustment - application of the Resale Price Method (RPM) as the Most Appropriate Method (‘MAM’) - trading activity - The decision of Supreme Court in Kedarnath Jute.....
July 21, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - since the requisite material was furnished by assessee showing the identity and since the assessee was not beneficiary when......
July 21, 2022 Case Laws Income Tax

Exemption right u/s 11 & 12 - assessee society is registered u/s 12A - Addition u/s 69 - undisclosed income/Investment - it is an admitted fact that the assessee society....
July 21, 2022 Case Laws Income Tax

Addition u/s 68 - share application money with premium was received in cash - The grave doubt entertained by the learned Assessing Officer in the assessee issuing the......
July 21, 2022 Case Laws Income Tax

Addition for the Term Loan taken waiver of secured loan - when the assessee had not claimed deduction under Section 36(1)(iii) of the Act for interest on loan and loan......
July 21, 2022 Case Laws Income Tax

TP adjustment - notional interest - short term advances made by the assessee to its associated enterprises - The assessee being unable to establish with evidence the......
July 21, 2022 Case Laws Income Tax

LTCG on sale of agricultural land - Nature of land sold - As the question of distance of the land sold from the outer limit of the Municipal Corporation and other 13......
July 21, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained deposits in Dubai bank account - CIT(A) has observed that taxability of sum in Dubai Bank account is beyond the jurisdiction of Indian tax.....
July 21, 2022 Case Laws Customs

Smuggling - Gold Bars - reason to believe that the Gold Bars are of Foreign Origin - Absolute Confiscation - The Magistrate ought to have ordered custody of the smuggled....
July 21, 2022 Case Laws Customs

Seeking provisional release of goods - Betel Nuts - The petitioner shall furnish the Least Developed Countries Certificate at the time of assessment and the same shall......
July 21, 2022 Case Laws Customs

Maintainability of appeal before the Commissioner (Appeals) - reassessment of bill of entry - if an assessee wants to challenge the assessment of bill of entry, he......
July 21, 2022 Case Laws Money Laundering

Provisional order of attachment - Money Laundering - Conspiracy - scheduled offences - proceeds of crime - It is the gains that may be obtained from criminal activity......
July 21, 2022 Case Laws VAT and Sales Tax

Attachment of Overdraft Bank Accounts - garnishee proceedings - the appellate authority cannot entertain the appeal without hearing and without the appellant complying......
July 20, 2022 Case Laws GST

Refund of amount excessively debited from the Electronic Credit Ledger Account - Pre-deposit before filing of appeal - Since it is not in dispute that the petitioner has....
July 20, 2022 Case Laws GST

Maintainability of appeal - time limitation - It is undisputed fact on record that as the petitioner has received the Assessment Order on 21.11.2019, the last date for......
July 20, 2022 Case Laws GST

Validity of summary of the order/demand notice in DRC-07 - allegation of wrongful availment of ITC without receipt of goods - It is evident that without proper......
July 20, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - validity of notice u/s 148A - alleged income which is said to have escaped assessment is much below Rs. 50,00,000 - Only on the basis......
July 20, 2022 Case Laws Income Tax

Addition on account of excess share premium received by the assessee - exception to clause (viib) of sub-section (2) of section 56 - the assessee company does not fall......
July 20, 2022 Case Laws Income Tax

Addition u/s 68 - unsecured loans - addition only on the basis of the information received from the Investigation Wing ignoring - the investing company has sufficient......
July 20, 2022 Case Laws Income Tax

TDS u/s 194J OR 192 - TDS on on-roll doctors, retainer doctors and consultant doctors - the provisions of section 194J are applicable to the assessee and not those of......
July 20, 2022 Case Laws Income Tax

Additional income from F&O transactions - In view of the peculiar nature of F&O transactions submitted by the Ld. AR, we are of the view that the Ld. AO has wrongly......
July 20, 2022 Case Laws Income Tax

Income accrued in India - income on account of sale of goods is taxable in India or not - the receipts on account of supply/sale of equipment Taurus 60 and other......
July 20, 2022 Case Laws Customs

Validity of final/reassessment order of Bill of Entry - ex parte final assessment of the Bill of Entry - the respondent No.4 has made final assessment/re-assessment of......
July 20, 2022 Case Laws Customs

Over-valuation of imported goods - application of rule 4 - value of identical goods - The contract between APML/APRL and EIF is for entire gamut of goods and services......
July 20, 2022 Case Laws Insolvency and Bankruptcy

Power of NCLT to condone the delay beyond 15 days - Condonation of Delay of 27 days in filing for restoration was admitted - It is beyond comprehension as to how such a.....
July 20, 2022 Case Laws Insolvency and Bankruptcy

Relevant date for filing application by Personal Guarantor as well as Creditor - relevant time from which moratorium shall come into force - when shall the application......
July 20, 2022 Case Laws Insolvency and Bankruptcy

CIRP - recovery of Provident Fund with interest - Tenability of the orders and the recovery notices which have been passed by the Respondent, admittedly, after the......
July 20, 2022 Case Laws FEMA

Offence under FEMA - Scope of alternate remedy - violation of Section 4 of FEMA - examining sufficiency of reason or otherwise under Article 226 of the Constitution of......
July 20, 2022 Case Laws VAT and Sales Tax

Levy of Entry Tax - Under Section 7 of the Act r/w rule 3(2) or 3(3), no return had been filed. Therefore invoking the best judgment theory, after collecting the details....
July 20, 2022 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - Since the accused rebutted the presumption whatever arisen by adducing oral and documentary evidence, the onus......
July 19, 2022 Case Laws GST

Validity of show cause notice - demand of GST with interest - Violation of principles of natural justice - petitioner submits that in the instant case no pre show cause.....
July 19, 2022 Case Laws GST

Refund claim - time limitation - Ministry of Finance has clarified that the limitation shall be two years from the date of payment of tax. Admittedly, tax has been paid.....
July 19, 2022 Case Laws GST

Seeking Bail - Evasion of GST - Compoundable Offences under Section 138 of the GST Act, 2017 - No ground of parity is available to applicant as his case stands on......
July 19, 2022 Case Laws Income Tax

Exemption u/s 11 - proof of hostel facilities as object of educational activities performed by the society - charitable activity u/s 2(15) - providing of hostel......
July 19, 2022 Case Laws Income Tax

Prosecution u/s 276CC and 276C (1) - The absence of assessee in India or the communication gap between herself and her representative cannot be a ground to quash the......
July 19, 2022 Case Laws Income Tax

Inter departmental dispute - cases between the Union of India and the companies fully owned by the Government of India - litigation between the Public Sector......
July 19, 2022 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - defective notice - non specification of charge - Assessing Officer has issued a vague and defective notice under section 274 r.w.s.......
July 19, 2022 Case Laws Income Tax

TP Adjustment - ALP determination qua domestic transactions entered into by the assessee with its partner u/s 92BA(i) of the Act - no addition on account of TP......
July 19, 2022 Case Laws Income Tax

Taxability of sale of FPS - Focus Product Scheme (FPS) was first introduced with the objective to incentivize export of such products which have high export......
July 19, 2022 Case Laws Income Tax

Revision u/s 263 - Lack of enquiry or no enquiry - the assessment order passed by the AO is erroneous in so far as it is prejudicial to the interest of the revenue - the....

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F: GST on Solar Plant

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A: Difference between “License” and “Royalty”

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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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