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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 3051 to 3100 of 6197 Records

1 ....58 59 60 616263 64 65 66........ 124

July 2, 2022 Case Laws GST

Seeking Bail - Pre-trial incarceration - fraud related to GST invoices - The petitioner is in custody since 26-01-2022, i.e., for five months. Given the period of......
July 2, 2022 Case Laws GST

Profiteering - purchase of fiats - it is alleged that the benefit of input tax credit had not been passed on to the Applicant No. 1 and Applicant No, 2 by way of......
July 2, 2022 Case Laws GST

Seeking of regular bail - availment of fraudulent ITC on the basis of goods less and bogus purchase invoices from nonexistent and fraudulent firms - fake/bogus firms -......
July 2, 2022 Case Laws Income Tax

Disallowance being amount of State Value Added Tax (VAT) paid for earlier years - Deduction u/s 80IB claimed - Assessee became liable to pay VAT for earlier years - The.....
July 2, 2022 Case Laws Income Tax

Deduction u/s 80IB - whether freight charges recovered from the customers are eligible for deduction under section 80IB ? - since the department has allowed the claim of....
July 2, 2022 Case Laws Income Tax

Protective assessment - Addition u/s 69/69C - Unaccounted investment ad unaccounted commission - CIT(A) has confirmed the substantive additions on the three entities so.....
July 2, 2022 Case Laws Insolvency and Bankruptcy

Joint and severable liability of respondent to make good the losses suffered by the applicant - the applicant did not approach this Adjudicating Authority when the......
July 2, 2022 Case Laws Central Excise

Violation of principles of natural justice - Recovery of central excise duty, interest and penalty without service of adjudication order - absence of actual proof of any....
July 2, 2022 Case Laws Indian Laws

Departmental inquiry proceedings against the Commissioner of Income Tax - allegation of corruption - assets have grown grossly disproportionate to his known sources of......
July 1, 2022 Case Laws GST

Profiteering - allegation is that the benefit of reduction on the ITC not passed on by way of commensurate reduction in the price - The Respondent cannot deny the......
July 1, 2022 Case Laws GST

Profiteering - levy of penalty - supply of the products manufactured and sold by the Respondent - it is evident from the narration of facts that Respondent has denied......
July 1, 2022 Case Laws Income Tax

Revenue expenditure or capital expenditure - Allowability of expenses on acquisition of clientele and technical human resource i.e., employees to execute the contract -.....
July 1, 2022 Case Laws Income Tax

Penalty @ 10% u/s 271AAA - undisclosed income - there was no other undisclosed income to identify with the seized materials/Panchanama, the assessee while filing the......
July 1, 2022 Case Laws Income Tax

Default in payment of TDS - liability to pay interest - when the assessee is considered as in-default u/s. 201(1) - precondition - The obligation to deduct and deposit......
July 1, 2022 Case Laws Income Tax

Power to CIT(A) to set aside the order and remand back to AO - CIT(A) has only directed the AO to determine the actual distance based on these findings and then......
July 1, 2022 Case Laws Customs

Entitlement for waiver of rent / demurrage payable to the respondents - storage of imported consignments of R22 Refrigerant Gas contained in four containers beyond the......
July 1, 2022 Case Laws VAT and Sales Tax

Validity of pre-assessment notice - Serious allegations have been leveled against the petitioner in the said notice. It is for the petitioner to reply to the same to......
July 1, 2022 Case Laws Companies Law

Appointment of Additional Director or independent Director - incorrect declaration in the aforesaid Form DIR-12 or not - The subsequent documents along with the......
July 1, 2022 Case Laws Central Excise

Refund of additional duty on Diesel - Exemption to goods supplied to UN or an International Organisation - in the present case the duty for which the exemption and......
July 1, 2022 Case Laws VAT and Sales Tax

Classification of goods - Equipment - idler - In the present case, the Petitioner does not appear to have placed on record materials to show what the function of the......
July 1, 2022 Case Laws VAT and Sales Tax

Exemption from Sales Tax - goods sold for defence organization through various dealers - The requirement of Entry 29-B is that the dealer should have sold the goods to......
July 1, 2022 Case Laws VAT and Sales Tax

Validity of assessment order - The provision of TNVAT Act, 2016 does not contemplate the appointment of an Arbitrator to look into correctness or otherwise of the......
July 1, 2022 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable liability of a non-existent partnership firm - dissolution of partnership firm - obligation upon the partners - The question of.....
July 1, 2022 Case Laws Indian Laws

Dishonor of Cheque - pre-deposit of quantum of compensation amount - double the cheque amount has been ordered as compensation - Applying the test of deciding the rights....
June 30, 2022 Case Laws GST

Levy of GST - valuation - reimbursed amount of Stipend received from Industry Partner to be distributed to the trainees at actuals - pure agent service - the stipend......
June 30, 2022 Case Laws GST

Profiteering - four towers/blocks of the project Celebrity Gardens - The Authority finds and determines that the Respondent has profiteered by an amount of Rs.......
June 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Time limit for notice - there is no document made available to prove that the notice under section 148 dated 31.03.2018 was sent for......
June 30, 2022 Case Laws Income Tax

Validity of assessment order passed in the name of non-existent entity - merger - amalgamated company - Mere fact that the assessee has participated in the proceedings......
June 30, 2022 Case Laws Income Tax

Addition made u/s.43CA - difference between the stamp duty value and the reported sale consideration - the difference added by the ld. AO in the assessment falls below......
June 30, 2022 Case Laws Income Tax

Scope of limited scrutiny - AO went on to examine this aspect of low income, he then asked the assessee about the investment made during the year because the ld.......
June 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - reopening beyond four years - the reopening of assessment u/s 147 in the present case, without any reference to failure on the part of.....
June 30, 2022 Case Laws Income Tax

LTCG - FMV detrmination - AO computed assessee’s share being 1/4th of the long term capital gain - scope of section 9B of the Act which was brought on the Statute book......
June 30, 2022 Case Laws Income Tax

Revision u/s 263 - Assessee merely kept referring to the decision that an enquiry was made by the ld. AO and section 263 should not have been invoked. We, however, find.....
June 30, 2022 Case Laws Income Tax

Addition u/s.43CA - Addition deleted as difference in value between the stamp duty authority and the consideration reported by the assessee is less than 10% - whether......
June 30, 2022 Case Laws Income Tax

Disallowance of remuneration paid by the assessee to its Working Partner u/s 40A(3) - Cash payment of expenditure in excess of specified limit - Scope of separate......
June 30, 2022 Case Laws Income Tax

Disallowance of claim of bad debts - the advance made by the assessee in the ordinary course of business which is stock in trade is to be valued at cost or market price,....
June 30, 2022 Case Laws Income Tax

TDS u/s 194I - reimbursement of expenses - mobilization charges - the amount is part of rent of equipment or not - CIT(A) had merely reiterated the ultimate conclusions.....
June 30, 2022 Case Laws Income Tax

TP Adjustment - ALP adjustment on account of receipt of commission for Marketing Services - main contention of the appellant is that the functions undertaken by the......
June 30, 2022 Case Laws Customs

Import of Gold - bonafide baggage or not - the petitioner has violated the provisions of the Customs and Baggage Rules, 2016. The petitioner was duty bound to declare......
June 30, 2022 Case Laws Customs

Exemption form Customs duty for goods imported for use in the manufacture of finished goods in the nature of PCB assemblies - the appellant’s factory is manufacturer of.....
June 30, 2022 Case Laws Service Tax

Computation of Service tax liability - Works Contract - the order of Court below calculating the service tax liability on 100% of the turn-over under works contract......
June 30, 2022 Case Laws Central Excise

Quashing of prosecution under Sections 9 and 9-AA of the Central Excise Act, 1944 - there is no exoneration or finding on merits by the CESTAT on the subject matter of......
June 30, 2022 Case Laws Central Excise

Clandestine Removal - Cigarettes - unaccounted stock - In absence of any linkage of the factory of appellants with the alleged Railway Receipts or third party private......
June 29, 2022 Case Laws GST

Validity of assessment order - if the petitioner has got any objection and not paid tax as ascertained, a show cause notice has to be issued under Section 74(1) of the......
June 29, 2022 Case Laws GST

Supply or not - mixed supply or not - Liaison activities between India office and Dubai office - host of activities undertaken by the Appellant at the behest of their......
June 29, 2022 Case Laws GST

Levy of GST - recovery of nominal amount from the employees for making payment to the third-party service provider, providing food in canteen as mandated in the......
June 29, 2022 Case Laws GST

Classification of supply - printed leaflet - supply of goods or supply of services - naturally bundled composite supply or not - matter of printing content being......
June 29, 2022 Case Laws GST

Profiteering - purchase of Stayfree Sanitary Napkins - allegation is that reduction in the rate of Input Tax Credit has not been passed y commensurate reduction of the......
June 29, 2022 Case Laws GST

Profiteering - construction service supplied by the Respondent - post-GST, the Respondent has been benefited from additional ITC to the tune of 8.18% [11.74% (-) 3.56%].....
June 29, 2022 Case Laws Income Tax

TDS u/s 195 - application for 'Nil TDS Certificate' has been rejected and the petitioner has been directed to deduct tax at source at the applicable rate - The 'make......

1 ....58 59 60 616263 64 65 66........ 124

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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...

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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 ...

H: Property purchase: Joint owners pay via banking channels before regist...

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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.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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