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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 2801 to 2850 of 6197 Records

1 ....53 54 55 565758 59 60 61........ 124

July 15, 2022 Case Laws GST

Profiteering - ervices by way of admission to exhibition of cinematograph films - the profiteering amount is determined as Rs. 2.66,99,340/- as per the provisions of......
July 15, 2022 Case Laws Income Tax

Validity of Warrant of authorization u/s 132 - It was a reasonable belief drawn by the Revenue that the assessee shall not produce or cause to be produced any books of......
July 15, 2022 Case Laws Income Tax

Denial of deduction u/s 54F - allegation of investment in more than one house by assessee - The conclusion of Ld. AO overlooks the fact that the multi-storied building......
July 15, 2022 Case Laws Income Tax

Interest u/s. 234C - advance tax - dividend has been received by the assessee only in third and fourth quarters of the financial year - the assessee had duly paid the......
July 15, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained share premium and share capital - the assessee has substantially provided materials to prove the genuineness of the share holders apart......
July 15, 2022 Case Laws Income Tax

Allowable as business expenses - Small contributions to local people and institution on request of employees and business associates - Section 37 of the Act contemplates....
July 15, 2022 Case Laws Customs

Duty Drawback - re-export - The petitioner would have been entitled to a drawback of either 85% or 70% depending on when the goods were re-exported, if they had paid......
July 15, 2022 Case Laws Customs

Classification of imported goods - gold which are round in shape and have images of gods, saints, temples or historical sites - The claim of the appellant for......
July 15, 2022 Case Laws Insolvency and Bankruptcy

Seeking withdrawal of the CIRP proceedings - in the Terms of Settlement dated 21.04.2022, in Clause 12, it was mentioned that because of the Settlement, the......
July 15, 2022 Case Laws VAT and Sales Tax

Amendment to repealed VAT Act post GST era - whether right of filing appeal accrues on the date of order of assessment and requirement of mandatory predeposit introduced....
July 15, 2022 Case Laws VAT and Sales Tax

Deletion of penalty - Tribunal erred in deleting the penalty imposable on the dealer under Section 42(5) of the OVAT Act, particularly since it came to the conclusion......
July 14, 2022 Case Laws GST

Detention of goods alongwith vehicle - E-Way bill stood expired - - This Court already held that there is no lack of bona fide on the part of the writ petitioner in the.....
July 14, 2022 Case Laws GST

Exemption from GST - services of examination conducted for ALL INDIA INSTITUTE OF MEDICAL SCEINECES (AIIMS) - the AIIMS qualifies the definition of educational......
July 14, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Notice issued u/s 148(A)(b) - Period of limitation - It is pertinent to mention here that since the defect committed by the Revenue by.....
July 14, 2022 Case Laws Income Tax

Disallowing depreciation - determination of cost of assets - Transfers between Holding and Subsidiary Companies - The Assessee company had later allotted shares of S & G....
July 14, 2022 Case Laws Income Tax

Allowability of non-compete fee paid - As the case of the Assessing Officer appears to be that the non-compete consideration is nothing but a part of the consideration......
July 14, 2022 Case Laws Income Tax

Depreciation on the value of the building as revalued prior to conversion of the erstwhile partnership firm into a private limited company - the prerequisite for......
July 14, 2022 Case Laws Customs

Illegal detention of imported goods - waiver of the dammurage charges - The order passed by the Customs Authority dated 25th March, 2022 is binding upon the respondent......
July 14, 2022 Case Laws SEBI

Scope of the term "May" - Use of the word ‘may’ over the years is normally construed as permissive and not imperative. The words ‘may’ or ‘shall’ by their very......
July 14, 2022 Case Laws SEBI

Interpretation of Regulation 10 of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 1997 - In the context of the present case, it is to be noted......
July 14, 2022 Case Laws Insolvency and Bankruptcy

Refusal to stay the proceedings initiated by the Respondent, Axis Bank Limited against the Appellant - The title “Insolvency and Bankruptcy Code” makes it amply clear......
July 14, 2022 Case Laws Insolvency and Bankruptcy

CIRP - direction to restore the electricity supply to the respondent no. 1 herein (writ petitioner) only on the reconnection charges without insisting upon deposit of......
July 14, 2022 Case Laws Central Excise

Extended period of limitation - - Clearance of certain inputs as such declaring lesser assessable value resulting in short payment of duty than the cenvat credit availed....
July 13, 2022 Case Laws GST

Detention of vehicle - Levy of tax with interest and penalty - mismatch between the registration number of the vehicle and the vehicle number mentioned in the e-way bill....
July 13, 2022 Case Laws GST

Applicability of CGST and SGST Tax Rate - composite supply of works contract - listed works executed for Andhra Pradesh Industrial Infrastructure Corporation (APIIC) -......
July 13, 2022 Case Laws Income Tax

Exemption u/s 10B - High Court has committed a grave error in observing and holding that the requirement of furnishing a declaration under Section 10B (8) is mandatory,.....
July 13, 2022 Case Laws Income Tax

Application for Income tax settlement rejected u/s 245D - This court is of the view that the restrictive circumstances under which an Interim Board can entertain an......
July 13, 2022 Case Laws Income Tax

Addition towards depreciation on JCB Machine - JCB machine was used for manual loading and unloading of the finished goods, which otherwise would have required huge......
July 13, 2022 Case Laws Income Tax

Addition u/s 41(1) - Principal amount waived off by the bank which was utilized for trading activity is capital amount - Since loans have been actually utilized for the.....
July 13, 2022 Case Laws Income Tax

Addition u/s 68 of share application money - once the assessee is able to prove that the money received by it was returned in the account of the same party, then there......
July 13, 2022 Case Laws Income Tax

Penalty u/s 221 r.w.s. 140A - default of non-payment of taxes on due date - Provisions of Section 140A (3) can apply only when there is a self-assessment tax payable......
July 13, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - by the time, assessment order for the assessment year 2004-05 was passed on 31.12.2010, six year period for reopening of......
July 13, 2022 Case Laws Income Tax

Unsecured loan u/s 68 - Bogus cash credits - where there is a statutory rebuttable presumption against the assessee, as in case of cash credits etc., u/s 68 or......
July 13, 2022 Case Laws Income Tax

Addition on account of excess stock of jewellery found during survey - addition u/s 69A and not under Income from Business - On a careful reading of the specific reasons....
July 13, 2022 Case Laws Income Tax

Addition u/s 68 - bogus liability allegedly shown by the assessee - receipt of the shares on loan - It appears to us that the nature of transactions as well as the modus....
July 13, 2022 Case Laws Income Tax

Bad debts - the assessee has not satisfied the condition laid down in section 36(1)(vii) r.w.s. 36(2) - As per section 36(2) of the Act, deduction shall not be allowed......
July 13, 2022 Case Laws Direct Taxes

Benami Property Transaction - cross examination of witnesses - As in the absence of any provision of law as well as the compelling circumstances warranting the......
July 13, 2022 Case Laws Customs

Recovery of customs duty - warehoused goods - priority to recover dues - attachment of property - charge created by the second respondent Bank / financial institution,......
July 13, 2022 Case Laws Service Tax

Consulting Engineer Service - there is no logic and/or reason to exclude a” body corporate” from the definition of “consulting engineer” and to exclude the services of a....
July 13, 2022 Case Laws Central Excise

Interest on demands made by the appellant during investigation - any deposits made if have not been confirmed as duty the time bar of Section 11B of Central Excise Act......
July 13, 2022 Case Laws Indian Laws

Contempt of Court - Considering the facts and circumstances on record and the facts that the Contemnor never showed any remorse nor tendered any apology for his conduct,....
July 13, 2022 Case Laws Indian Laws

Dishonor of Cheque - the pre-condition of filing a complaint under Section 138 of the NI Act of sending a statutory notice has not been satisfied in the present case.......
July 12, 2022 Case Laws Indian Laws

Condonation of delay of about 9 years and 4 months in filing application - A litigant should not be penalised for the laches or misconduct on the part of his learned......
July 12, 2022 Case Laws GST

Protective demand - rejection of refund claim - forged ITC - The fact that an appeal has been preferred by the petitioner, which is pending adjudication, persuades to......
July 12, 2022 Case Laws GST

Revocation of registration of petitioner - time limit for applying for the revocation of registration was expired or not - The petitioner filed an appeal and possibly,......
July 12, 2022 Case Laws GST

Benefit of exemption from GST on establishment charges received from the State Government - the applicant undertakes the procurement of drugs, surgical equipment, etc,......
July 12, 2022 Case Laws GST

Levy of GST - GST on interest - interest amount receivable on the balance land cost - In the instant case the applicant, APIIC had given a facility to the beneficiaries,....
July 12, 2022 Case Laws GST

Classification of goods - Rate of tax - solvent Extracted spent Earth oil - Considering the basic characteristics of the spent earth oil, it's merely a vegetble oil......
July 12, 2022 Case Laws GST

Classification of services - pure services or not - Supply of Manpower - the transaction covers the procurement of goods as well in addition to the services,......
July 12, 2022 Case Laws Income Tax

Deduction u/s 80IC - whether the remission of Value Added Tax (VAT) extended to the respondent/assessee pursuant to a scheme formulated by the State Government can be......

1 ....53 54 55 565758 59 60 61........ 124

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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H: Goods matched documents like e-way bill and invoices; detention order ...

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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 ...

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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...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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