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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 3101 to 3150 of 6197 Records

1 ....59 60 61 626364 65 66 67........ 124

June 29, 2022 Case Laws Income Tax

TDS u/s 192 or 194J - payment in respect of doctors engaged as retainers and consultants - distinction between a "contract for service" and a "Contract of service" - the....
June 29, 2022 Case Laws Income Tax

Penalty u/s 271D - accepting loan in cash - reasonable cause - the AO has neither doubted the impugned transaction nor any addition made in this behalf even under......
June 29, 2022 Case Laws Income Tax

Bogus LTCG - genuineness of transaction not proved - exemption u/s 10(38) - assessee failed to prove genuineness of transaction and long-term capital gain on sale of......
June 29, 2022 Case Laws Income Tax

Condonation of delay of 10 years in filing the present appeal. - despite the cause of action having arisen after passing of the impugned order by learned CIT(A) and......
June 29, 2022 Case Laws Income Tax

Penalty u/s 271D - entries through journal entries - Violation of provisions of section 269SS - round tripping of funds to evade taxes - proof of reasonable cause u/s......
June 29, 2022 Case Laws Customs

Levy of personal penalty - The foundation aspect of the case proceeded by the department against the company as well as the petitioner is no more inexistence. The......
June 29, 2022 Case Laws Customs

Personal penalty on the charge of forgery of Textile Committee report - It is found that forgery is a very serious charge which should be proved by clear and cogent......
June 29, 2022 Case Laws Customs

Provisional release of goods - Demand of bank guarantee to the extent of 15% of the value of seized goods - it is important to note that the investigation is ongoing and....
June 29, 2022 Case Laws Customs

Levy of penalty u/s 112(a) of the Customs Act, 1962 - Allegation of evasion of anti-dumping duty - joint liability with rea-importer - mis-declaring the country of......
June 29, 2022 Case Laws Companies Law

Oppression and mismanagement - conduct of due election of the Board of Directors - Lame excuses to conduct the election cannot be accepted for not conducting the......
June 29, 2022 Case Laws Insolvency and Bankruptcy

CIRP proceedings - IRP seeking details, books of accounts etc. - Since the Corporate Debtor/Respondent has got time upto 31/07/2022, the prayer of the IRP to provide the....
June 29, 2022 Case Laws VAT and Sales Tax

Classification of goods - Bread-Rusk - Process of manufacturing - The burden or onus is on the respondent authorities to establish by placing on record cogent,......
June 29, 2022 Case Laws Indian Laws

Dishonor of Cheque - acquittal of accused - prepoderance of probablities - cheque in question is dated 20.04.1999, whereas, the letter asking to repay the amount is of......
June 29, 2022 Case Laws Indian Laws

Dishonor of Cheque - existence of legally enforceable debt or not - acquittal of the accused - presumption of innocence - the presumption under Section 139 of the NI Act....
June 29, 2022 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - rebuttal of presumption - both the Trial Court and the Sessions Judge's Court without analyzing the evidence......
June 28, 2022 Case Laws GST

Levy of IGST - credit card services - interest component of the Equated Monthly Instalments (EMI) of the loan granted by the respondent Bank on credit card - he services....
June 28, 2022 Case Laws GST

Classification of supply - composite supply or not - arrangement for overhaul and repair of engines - It is observed that the Tender is for one Work Order comprising of.....
June 28, 2022 Case Laws Income Tax

Additions on expenses on Road belonging to Zilla Parishad - The roads which were constructed around the factory with the help of the amount of Rs. 50,000 contributed by.....
June 28, 2022 Case Laws Income Tax

Levy of penalty u/s 271C - assessee failed to pay the deducted tax within the stipulated time - crucial facts were totally ignored by the AO as well as by the CIT(A) -......
June 28, 2022 Case Laws Income Tax

Validity of assessment order passed u/s. 143(3) r.w.s. 144C(13) read with section 144B - the assessment order has been passed beyond the time limit prescribed u/s.......
June 28, 2022 Case Laws Income Tax

TP Adjustment - TPO rejected the TP study undertaken by the assessee and proceeded to apply TNMM at the entity level which the assessee company has objected to - CIT(A).....
June 28, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Capital gain computation - where the purchase of land & building and sale of land & building are covered under a single deed of purchase &......
June 28, 2022 Case Laws Income Tax

TDS u/s 194C - Disallowance of Lorry Hire Charges u/s 40(a)(ia) - assessee is in transport business and on need basis, he hires lorries from time-to-time - payments have....
June 28, 2022 Case Laws Income Tax

Penalty u/s 43 of the Black Money (Undisclosed Foreign Income & Assets) and Imposition of Tax Act 2015 (BMA) - Even before the bank account was detected by the revenue......
June 28, 2022 Case Laws Customs

Seeking permission to re-export the goods - Unflavored Supari (Betelnut Product) - if, the appellants permit him to re-export the goods taking into consideration the......
June 28, 2022 Case Laws Companies Law

Transfer of pledge shares - right of pledgee - whether Catalyst can transfer these shares to its name but only for the limited purpose of holding them safely until they.....
June 28, 2022 Case Laws Indian Laws

Dishonor of Cheque - material alteration in the cheque without any authentication thereto by the drawer of the cheque - acquittal of the accused - Section 87 of the N.I.....
June 28, 2022 Case Laws Indian Laws

Dishonor of Cheque - it is crystal clear that vicarious liability under sub section 1 or 2 of section 141 of the Negotiable Instruments Act can be fastened if the person....
June 28, 2022 Case Laws Indian Laws

Enforceability of part of the Foreign Award - A significant aspect of the Foreign Award is that it does not provide for a setoff. - f a set-off that enured to the......
June 27, 2022 Notifications Income Tax

Format, Procedure and Guidelines for submission of Form No. 1, Form No. 2 and Form No. 2A for Securities Transaction Tax (STT) - Notification
June 27, 2022 Notifications Customs

Customs Brokers Licensing (Amendment) Regulations, 2022 - Power of Commissioner of Customs at any Customs Station, may recognise more than one Customs Broker association....
June 27, 2022 Circulars SEBI

Guidelines for Large Value Fund for Accredited Investors under SEBI (Alternative Investment Funds) Regulations, 2012 and Requirement of Compliance Officer for Managers......
June 27, 2022 Circulars SEBI

Implementation of Circular on ‘Guidelines in pursuance of amendment to SEBI KYC (Know Your client) Registration Agency (KRA) Regulations, 2011’ - Circular
June 27, 2022 Circulars SEBI

Reduction of timelines for listing of units of privately placed Infrastructure Investment Trust (InvIT) - to protect the interests of investors in securities and to......
June 27, 2022 Circulars SEBI

Introduction of Unified Payments Interface (UPI) mechanism for Infrastructure Investment Trusts - Process flow for applying though UPI mechanism - Circular
June 27, 2022 Circulars DGFT

Enlistment of PSIA under para 2.55 of HBP 2015-2020 - an additional agency at is recognized for issuance of Pre-Shipment Inspection Certificates as per provisions of......
June 27, 2022 Case Laws GST

Exemption from GST - activity of providing the hostel facility on the rent to various students by applicant is exempt (where hostel fees charged per student per day is......
June 27, 2022 Case Laws GST

Concessional rate of tax - Manufacture of Fortified Rice Kernels- Premix - the designated Rice Millers have been requisitioned for supply of the fortified rice and the......
June 27, 2022 Case Laws GST

Profiteering - purchase of Flats - it is alleged that Respondent had not passed on the benefit of Input Tax Credit (ITC) availed by way of commensurate reduction in the.....
June 27, 2022 Case Laws GST

Profiteering - construction service supplied by the Respondent - It is established that there had been no additional benefit of ITC to the Respondent and hence he is not....
June 27, 2022 Case Laws GST

Profiteering - service of construction of affordable housing provided by the Respondent - benefit of reduced ITC not passed on by commensurate reduction in the price -......
June 27, 2022 Case Laws Income Tax

Exemption u/s 10AA or 10A - As such the assessee during the assessment proceedings has come forward and filed the revised return of income declaring income under the......
June 27, 2022 Case Laws Income Tax

Penalty u/s 271C - assessee did not remit the TDS on the due date - Only because of these hardships there was delay in remitting the TDS. Therefore, there is reasonable.....
June 27, 2022 Case Laws Income Tax

Revision u/s 263 - different treatments cannot be given on the same set of facts in respect of different co-owners of a common piece of land which are subjected to......
June 27, 2022 Case Laws Income Tax

Deduction u/s 80P - Disallowance of deduction under section 80P of the Act in respect of “rental income” - where the assessee-bank derived the income in question from......
June 27, 2022 Case Laws Income Tax

Revision u/s 263 - Erroneous allowance of deduction u/s 54B - it is not the case that the AO has not made enquiry. Indeed the Pr. CIT initiated proceedings under section....
June 27, 2022 Case Laws Income Tax

Revision u/s 263 - Erroneous allowance of deduction u/s 54B - it is not the case that the AO has not made enquiry. Indeed the Pr. CIT initiated proceedings under section....
June 27, 2022 Case Laws Income Tax

Revision u/s 263 - As per CIT penalty proceedings u/s.270A not initiated by AO - the assessment order passed by the AO is neither erroneous nor prejudicial to the......
June 27, 2022 Case Laws Income Tax

Addition u/s 68 - unsecured loan - Merely filing the bank statement by the assessee would not discharge the onus cast upon it to prove the creditworthiness of the loan......
June 27, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - requirement of recording of “reasons to believe” - validity of jurisdiction assumed by the AO for reopening the case of the....

1 ....59 60 61 626364 65 66 67........ 124

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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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