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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 3151 to 3200 of 6197 Records

1 ....60 61 62 636465 66 67 68........ 124

June 27, 2022 Case Laws Income Tax

Income from house property - deemed rental income of the property, which remained vacant during the year - assessee as confronted that house was very old and partly......
June 27, 2022 Case Laws Customs

Mis-declaration of imported goods - Scania 310 Chassis - one complete amphibian bus body mounted on chassis - malafide intention or not - The imported goods herein is......
June 27, 2022 Case Laws Customs

Import of bikes - allegation that the goods do not conform to the BIS requirements - it has to be construed that the appellant has complied with requirement of BIS......
June 27, 2022 Case Laws Indian Laws

Dishonor of Cheque - Legally enforceable debt or not - preponderance of probablities - failure to discharge the fundamental burden of proving his capacity to advance......
June 27, 2022 Case Laws Indian Laws

Dishonor of Cheque - signing of cheque jointly - vicarious liability u/s 141 of NI Act - True it is that in the case at hand, cheque in question has been signed by......
June 25, 2022 Circulars Income Tax

TDS on virtual digital asset (VDA) - Guidelines for removal of difficulties under sub-section (6) of section 194S of the Income-tax Act, 1961 - Circular
June 25, 2022 Circulars Customs

Restrictions on import of products made of plastic - Department made aware of changes in Plastic Waste Management Rules as notified - Order-Instruction
June 25, 2022 Notifications DGFT

Amendment in Import Policy Condition of Water Melon Seeds under ITC(HS) Code 1207 70 90 of Chapter-12 of ITC (HS), 2022, Schedule-I (Import Policy) - Import of Water......
June 25, 2022 Notifications Income Tax

Payment on transfer of virtual digital asset - Amends various rules i.e. Due Date of payment of TDS (Rule 30) - Certificate of TDS (Rule 31) - Quarterly statement /......
June 25, 2022 Circulars SEBI

Modification in the Operational Guidelines for Foreign Portfolio Investors, Designated Depository Participants and Eligible Foreign Investors – Bank account details to......
June 25, 2022 Circulars SEBI

Naming / Tagging of demat accounts maintained by Stock Brokers - all demat accounts maintained by stock brokers should be appropriately tagged - Circular
June 25, 2022 Case Laws GST

Profiteering - purchase of flats / shops - it is alleged that the Respondent had not passed on the benefit of ITC to him by way of commensurate reduction in prices and......
June 25, 2022 Case Laws GST

Profiteering - purchase of Flat - it is alleged that the Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of commensurate reduction in......
June 25, 2022 Case Laws Income Tax

Nature of subsidy receipt - value of the MILIEV grant given by the Dutch government as a subsidy for purchase of wind turbine generator - transfer of right by the......
June 25, 2022 Case Laws Income Tax

Benefit of Direct Tax Vivad Se Vishwas Act 2020 - Correctness of revenue withdrawing the Form 3 declaration already issued in favour of the assessee - The scheme had......
June 25, 2022 Case Laws Income Tax

Valuation of the property under gift - Assessment u/s 15(2) of the Gift Tax Act determining the taxable gift - The assessee or her legal heir is now contesting the......
June 25, 2022 Case Laws Income Tax

Claim of TDS credit - If the assessee proves that such tax has been deducted by the parties but it has not been reflected in the form no. 26AS, this issue has been......
June 25, 2022 Case Laws Income Tax

Unexplained cash credit u/s 68 - unexplained cash deposit in the bank account during post-demonetization period - Even otherwise the ld. AO should have appreciated that.....
June 25, 2022 Case Laws Income Tax

Exemption u/s 11 - presumption that registration u/s.12A and 80(G)(5) is cancelled - as section 12A registration was not traceable assessee again applied for it - the......
June 25, 2022 Case Laws Income Tax

Deduction u/s 80IA - treating the assessee-company as a ‘Contractor’ and not ‘Developer’ by the Department - merely because in the agreement for development of......
June 25, 2022 Case Laws Income Tax

Income accrued in India - interest income on loans in the form of suppliers credit given to Indian parties - As alleged that the Indian parties from whom the assessee......
June 25, 2022 Case Laws Income Tax

Genuineness of expenses - Liability accrued under development agreement was not provided for by the assessee in the books of account - As rightly concluded by the......
June 25, 2022 Case Laws Income Tax

Ad-hoc disallowance of the expenses - the contention of the assessee is that due to flood material evidences was washed away and FIR was duly registered, further it is......
June 25, 2022 Case Laws Income Tax

Entertainment tax subsidy - capital or revenue receipt - disallowance u/s. 37 - AO made ad hoc disallowance u/s. 37 @ 10% of expenditure. However, the said disallowance.....
June 25, 2022 Case Laws Income Tax

Source of Cash deposited into the Bank Account - Agricultural income - advances received from customers in land transactions - CIT(A) ought to have considered the......
June 25, 2022 Case Laws Customs

Seeking release of seized goods - Jurisdiction - the seizure memo are not on record. However, the panchnama which has been placed on record along with the......
June 25, 2022 Case Laws Customs

Seeking release of seized goods - memory cards of different specifications - The denial of provisional release appears not to have considered the legal framework for......
June 25, 2022 Case Laws Customs

Delay in filing of appeal before Commissioner (Appeal) - Period of limitation for date of assessment of Bill of entry - to tbe counted from the date of communication of.....
June 25, 2022 Case Laws Customs

Revocation of Customs Broker License - proceeding under Regulation 17 of CBLR, 2018 has already reached its penultimate stage - A period of 59 (fifty nine) days from the....
June 24, 2022 Case Laws GST

Seeking grant of bail - wrongful availment of Input Tax Credit - this Court after considering all the aspects of the matter, particularly the period of detention and the....
June 24, 2022 Case Laws GST

Profiteering - supply of Services by way of admission to exhibition of cinematography films - There is no dispute relating to the fact that the Respondent has increased.....
June 24, 2022 Case Laws GST

Profiteering - Project Suncity Avenue-102 - The Authority determines that the Respondent has profiteered an amount of Rs. 2,62,56,652/-. Therefore, given the above......
June 24, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - CIRP proceedings - The proceedings under the Insolvency and Bankruptcy Code, 2016 (IBC) cannot be pressed into service to......
June 24, 2022 Case Laws Income Tax

Demand against company merged - scope of Proceedings under provisions of IBC - As position of law in this regard is that, the proceeding under provisions of Insolvency......
June 24, 2022 Case Laws Income Tax

Credit of Dividend Distribution Tax (DDT) u/s. 115-O - technical default committed at the time of filing of challan - In our view, the assessee has already approached......
June 24, 2022 Case Laws Income Tax

Ex-parte order passed by CIT- A - Denial of natural justice - the principle of audi alteram partem is the basic concept of natural justice. The expression "audi alteram.....
June 24, 2022 Case Laws Income Tax

Capital gain computation - FMV determination - reference to DVO - indexed cost of acquisition - assessee’s land is situated in New City Light Area of Surat, which is......
June 24, 2022 Case Laws Income Tax

Deduction u/s 80IA in respect of profits of the eligible undertaking - So far as interest on delayed payment from customers is concerned, such payments were made by......
June 24, 2022 Case Laws Income Tax

Benefit of Section 54EC - Amount invested in bonds issued by NHAI - Period of limitation for investment - the investment made by the Appellant in bonds issued by NHAI on....
June 24, 2022 Case Laws Income Tax

Validity of Reassessment proceedings u/s 147 - There was no failure to disclose material facts and failure to place a version favourable to the Revenue cannot be a......
June 24, 2022 Case Laws Income Tax

Nature of expenditure - Allowability of general management fees incurred when the assessee is still in the process of completing the project of IT/ITES project - the......
June 24, 2022 Case Laws Service Tax

SVLDRS - rejection of application for non payment of tax in time - difficulty in making payment through NEFT / RTGS - The facts on record indicates that the amount of Rs....
June 24, 2022 Case Laws Customs

Classification of imported goods - Cards (Populated Printed Circuit Boards) OSLM-5-100G-WL3N for DWDM Equipment-Photonic Service Switch (PSS) 1830 - The Department has......
June 24, 2022 Case Laws Service Tax

Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site......
June 24, 2022 Case Laws Service Tax

Levy of service tax - applicability of Reverse Charge Mechanism - the services have been provided by the foreign Insurance Company to the foreign site office/branch......
June 24, 2022 Case Laws Central Excise

Refund of CENVAT credit of CVD and SAD paid by them - appellant has paid the duties only after issuing SCN - there is no allegation of any fraud, collusion or......
June 24, 2022 Case Laws VAT and Sales Tax

Appealable order or not - endorsement on the application made by the petitioner - the argument of the learned Government Pleader that appeal itself may not lie cannot be....
June 24, 2022 Case Laws Indian Laws

Power to enhance the sentence awarded by the trial court - Dishonor of Cheque - insufficiency of funds - hile the Trial Court has consciously imposed fine of Rs. 5,000/-....
June 24, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of Director - The petitioners admit that the cheque was drawn by them and handed over to the respondent-complainant. However,......
June 24, 2022 Case Laws Indian Laws

Validity of suit promissory notes / negotiable instrument - material alteration - The evidence on record clearly points out alteration of numerical '1' as '7', changing.....

1 ....60 61 62 636465 66 67 68........ 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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