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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 3201 to 3250 of 6197 Records

1 ....61 62 63 646566 67 68 69........ 124

June 23, 2022 Case Laws Income Tax

Income from house property - ALV of property - amounts received under the maintenance agreement - There are certain services provided by the assessee which are common......
June 23, 2022 Case Laws Income Tax

Estimation of profit - addition of receipts pertaining to contract receipts not shown in the total turnover and cash deposits into SBI Bank account - Department must act....
June 23, 2022 Case Laws Income Tax

Computation of profit u/s 115JB - scope of MAT provisions - inclusion/ exclusion of profits of sick industrial company -Such positive Book-Profits start arising to the......
June 23, 2022 Case Laws Income Tax

Agricultural income or not - Since no agricultural income has been shown by assessee’s husband in this year, the entire income has been considered as ‘income from other.....
June 23, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained deposits in bank account - The assessing officer has made the addition simply because the assessee failed to produce the lender. Merely......
June 23, 2022 Case Laws Income Tax

Addition u/s 69 - loss on the sale of shares of Swarsarita Gems Limited - Year of assessment the AO has determined the income under the provisions of section 69 with......
June 23, 2022 Case Laws Customs

Demand of amount over and above the amount towards cost recovery charges for deputing officers of the customs in the petitioner’s Inland Container Depot (ICD) - unless......
June 23, 2022 Case Laws Customs

100% EOU - De-bonding - payment of duty on capital goods imported without payment of duty - Wrongful application of rates/period of depreciation - s per the Tribunal’s......
June 23, 2022 Case Laws SEBI

Contravention of provisions of the SEBI Act - Liability of directors in alleged offence - the accused petitioners were fully aware and had knowledge about the activity......
June 23, 2022 Case Laws Insolvency and Bankruptcy

Auction purchaser - Seeking refunds of certain amount which have deposited under protest for discharge the contractual obligation - Merely because the petitioner is a......
June 23, 2022 Case Laws Service Tax

Failure to deposit the amount under SVLDRS (Sabka Vishwas (Legacy Dispute Resolution) Scheme) - The application of the petitioner under the Scheme has to be considered......
June 23, 2022 Case Laws Central Excise

Levy of penalty - the penalty under Section 26 is inextricably linked to the confiscation of goods as long as there is no confiscation of the goods ordered that there......
June 23, 2022 Case Laws Central Excise

Invocation of Extended Period of Limitation - though the department was informed as early as February 2001 took note of the ineligibility of the Notification in June......
June 23, 2022 Case Laws VAT and Sales Tax

Determination of taxable turnover presuming sales - As far as the present case is concerned again, the Assessee cannot be expected to negatively prove that there was no.....
June 23, 2022 Case Laws Indian Laws

Dishonor of Cheque - complaint was dismissed without taking cognizance - The complaint has been axed even before it was numbered and taking on file. In the opinion of......
June 22, 2022 Case Laws GST

Seeking grant of Anticipatory Bail - Fraudulent availment of Input tax credit - Insofar as the submissions made by the learned Senior Advocate for the present applicant.....
June 22, 2022 Case Laws Central Excise

Levy of excise duty and NCCD under the Central Excise Act, 1944 - It is pertinent to note that in the writ petition, there are no pleadings that action of levy of excise....
June 22, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Allowability of Expenditure on account of freebies incurred in violation of the provisions of Indian Medical Council (Professional......
June 22, 2022 Case Laws Income Tax

Income accrued in India - PE in India - as per revenue as detected at the time of survey u/s. 133A wherein the Assessee has carried out all the business activities from.....
June 22, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Change of opinion - the threshold bar for initiation of the reassessment proceedings is satisfied. This Court must conclude, at this......
June 22, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - validity of sanction as accorded by PCIT - the Commissioner is required to apply his mind to the proposal put up to him for approval in....
June 22, 2022 Case Laws Income Tax

Income accrued in India - taxation of interest income - assessee is a company incorporated and fiscally domiciled in the Republic of Japan - For interplay of Article......
June 22, 2022 Case Laws Income Tax

Recognition of income - scope of AS -9 - addition being the amount already realized and shown as income in the FY 2013-14 as per arbitration award - It is for example......
June 22, 2022 Case Laws Income Tax

Addition u/s 41 - sick company - cessation of liability towards unsecured loans availed from financial institutions in terms of order of the BIFR - Apex Court has held......
June 22, 2022 Case Laws Income Tax

Revision u/s 263 - AO has completed the assessment without making enquires or verification which should have been made in respect of deposit of cash in the savings bank.....
June 22, 2022 Case Laws Income Tax

Deduction u/s 80IA(4) - container terminal developed by assessee - The assessee was vested with the authority of developing and providing infrastructural facilities for.....
June 22, 2022 Case Laws Income Tax

Correct head of income - income arising from sale of shares - CBDT Circular, as relied upon by Ld. CIT(A), clearly provide that in respect of listed shares and......
June 22, 2022 Case Laws Income Tax

Disallowance of expenditure pertaining to salary & wages, job work and other expenses - Addition made on incomplete bills and vouchers - the assessing authority has......
June 22, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - having invoking the powers u/s.263 of the Act, no addition on the said issues has been made. The additions have been made on other issues;......
June 22, 2022 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - failure to record satisfaction - as there is a clear lapse on the part of the lower authorities in validly assuming jurisdiction for......
June 22, 2022 Case Laws Customs

Refund of amount deposited during Investigation - Payment was voluntary or under Coercion / Threat - The payment of Rs.2.5 Crores is supported by the letter of the......
June 22, 2022 Case Laws Customs

Provisional release of seized imported goods - determination of redemption fine - Over the years, the quantification of fine has been placed within the practical......
June 22, 2022 Case Laws Customs

Valuation of goods - old and used self-propelled platform supply vessel Sagar Fortune - The justification offered for invoking rule 12 of Customs Valuation......
June 22, 2022 Case Laws Companies Law

Prosecution proceedings for Non-disclosure of contribution in the Profit and loss Account - political contribution/donation to the tune of Rs. 10.00 lakhs each in two......
June 22, 2022 Case Laws Insolvency and Bankruptcy

Homebuyers/allottees - Non-execution of sale deeds of allottees - pendency of non-registration of sale deed in favour of such allottees - Although the CD had handed over....
June 22, 2022 Case Laws Service Tax

Validity of SVLDRS-3 issued to petitioner - non consideration of the CENVAT credit claimed - Once the CENVAT credit is disallowed, in absence of proof of it, it would be....
June 22, 2022 Case Laws Service Tax

Refund of Service Tax paid - export of services or not - Business Support Service - The appellant may have rendered the service as an agent of his overseas principals......
June 22, 2022 Case Laws Service Tax

Refund of service tax paid, which was not required to be paid - services provided in relation to sports stadium - commercial or industrial construction service -......
June 22, 2022 Case Laws Service Tax

Penalty - Suppression of facts or not - Extend period of limitation - Service tax paid on Reverse Charge Mechanism and credit was availed even after issuance of SCN -......
June 22, 2022 Case Laws Central Excise

CENVAT Credit - availment of credit fraudulently without receipt of inputs - Merely on the basis of the transporter records and RTO check-post reports, it cannot be......
June 22, 2022 Case Laws Indian Laws

Dishonor of Cheque - Even if the difference in writing is established, the accused will still have to rebut the presumption under the Act, that the cheque is a valid......
June 22, 2022 Case Laws Indian Laws

Scope of the Drawer or Maker or acceptor under Negotiable instrument act - recovery from the surety - there is a contract that has the effect of varying the prescription....
June 21, 2022 Case Laws Income Tax

Offence punishable u/s 276CC, 276C(1) and 277 of Income Tax Act - proof of concealment of income by the petitioner - The complaint allegations, if taken as it is,......
June 21, 2022 Case Laws Income Tax

Special audit - validity of Order under section 142(2A) - the order passed under Section 142(2A) of the Act was passed without giving an opportunity of hearing to the......
June 21, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance of excessive depreciation - cost of acquisition of wind mill - whether or not assessee is entitled to the benefit under proviso to......
June 21, 2022 Case Laws Income Tax

Offence u/s 276CC - sanction u/s 279(1) for launching prosecution u/s 276CC - offence alleged is compoundable or not? - Evasion of tax - concealment of taxable income -.....
June 21, 2022 Case Laws Income Tax

Validity of orders under sec 201(1)/201(1A) - period of limitation - the limitation period for the financial year 2009- 10 relevant to assessment year 2010-11 expires on....
June 21, 2022 Case Laws Income Tax

Unexplained Cash Credit u/s 68 - share application money pending allotment treated as undisclosed money - The manner in which ld. CIT (A) passed the appellate order......
June 21, 2022 Case Laws Income Tax

Revenue recognition - accrual of income - Estimation of income - Even if books have been rejected the estimation of income has to be done on a reasonable basis as per......
June 21, 2022 Case Laws Income Tax

Disallowance of loss on reasons of non-set up of business - company has not at all completed set up of the business so as to commercially starts its operation. In such......

1 ....61 62 63 646566 67 68 69........ 124

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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 ...

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