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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 3301 to 3350 of 6197 Records

1 ....63 64 65 666768 69 70 71........ 124

June 18, 2022 Case Laws Insolvency and Bankruptcy

Dishonor of Cheque - Validity of proceeding u/s 138 of NI act when CIRP proceedings has started and moratorium has been declared - applicability of moratorium to......
June 18, 2022 Case Laws Central Excise

Levy of penalty u/r 26 - Personal penalty for abatement in evasion of duty - a plain reading of Rule 26 indicates that imposition of the penalty therein is not tied to a....
June 18, 2022 Case Laws VAT and Sales Tax

Levy of penalty - when the petitioner is not entitled to claim concessional rate of tax under section 3% of the TNGST Act, they are liable to pay penalty under section......
June 17, 2022 Circulars GST

Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details......
June 17, 2022 Case Laws GST

Scope of Advance Ruling application - Since the petitioner has not paid GST @ 18% and appears to be contesting the aforesaid notice, therefore, the issue is treated to......
June 17, 2022 Case Laws GST

Maintainability of petition - availability of alternative remedy of appeal - Jurisdiction of DRI - if an order or action of an officer is without jurisdiction or there......
June 17, 2022 Case Laws GST

Maintainability of appeal - time limitation - Cancellation of GST registration of petitioner - There is no material available on record to establish as to when the order....
June 17, 2022 Case Laws GST

Search and seizure - validity of proceeding initiated under Section 67 of the Act - if the said Panchanama is perused, it is evident that on the date of search itself,......
June 17, 2022 Case Laws GST

Cancellation/suspension of registration of petitioner - delay of 865 days in filing appeal - The limitation under Section 107 of the Act of 2017 is three months which is....
June 17, 2022 Case Laws GST

Revocation of cancellation of registration of GST - No reason has been specified in the impugned order. Reasons are soul of every order. However, brief it may be, the......
June 17, 2022 Case Laws GST

Levy of GST - sending goods/ raw material/ capital goods from one unit to other - Existing and new unit (situated within the same state) would have same GSTIN - Being......
June 17, 2022 Case Laws GST

Classification of supply - Supply of goods or services - composite supply - activities undertaken for implementing various construction/ repair/ renovation/ addition/......
June 17, 2022 Case Laws GST

Classification of services - rate of GST - Intermediary services - Overseas Commission Agent located outside India - In the present case, the import of services shall be....
June 17, 2022 Case Laws Income Tax

Reopening of assessment - Denial of natural justice - non considering assessee stand - The correctness of order under Section 148A(d) is being challenged on the factual.....
June 17, 2022 Case Laws Income Tax

Maintainability of the order/s u/s. 201 & 201(1A) for failure to deduct tax at source and interest thereon (for the delayed deposit with the Central Government) - The......
June 17, 2022 Case Laws Income Tax

Allowability of Professional promotion charges - Expenses incurred by Hospitals towards patients referred to hospital by doctors/villagers/RMP’s etc. - the disallowance.....
June 17, 2022 Case Laws Income Tax

TDS u/s 195 - Disallowance of Primary Rate Interface (PRI) Line charges paid to Telecom Companies on account of non-withholding of taxes - Following the decision of High....
June 17, 2022 Case Laws Income Tax

Revision u/s 263 - case was selected for limited scrutiny - Whether the AO has considered the issue is question - the statement of Reconciliation of 26AS filed by the......
June 17, 2022 Case Laws Income Tax

Depreciation - plant and machinery could not be used during the year due to shifting / relocation of plant - Though, the unit could not generate revenue during the year.....
June 17, 2022 Case Laws Income Tax

Validity of Best judgement assessment u/s 144 - the responsibility of the assessee does not end by merely appointing a Counsel. The assessee necessarily needs to ensure.....
June 17, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - assessee had paid a sum towards electricity charges in cash which are dis-allowable u/s 40A(3) - during the course of assessment proceedings,......
June 17, 2022 Case Laws Income Tax

Assessment of trust - Application of Maximum Marginal rate @ 30% - To be treated as AOP u/s 164 or not - As such subsection (2) of section 164 of the Act provides to......
June 17, 2022 Case Laws Customs

Levy of penalty on the Director of Company - The adjudication order also is fallacious because the entire order proceeds on the basis that show cause notice has been......
June 17, 2022 Case Laws Customs

Jurisdiction - power of DRI to issue SCN - Proper Officer - Officers from Group-B who are already from the Customs Department can be appointed as “Officers of Customs”......
June 17, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - All the projects of Corporate Debtor (Real Estate developer i.e Supertech Ltd.) or specified project to be proceeded against - In ‘CIRP’ Process,......
June 17, 2022 Case Laws Service Tax

Rejection of declaration filed under SVLDRS - The case of the petitioner squarely falls under the exception given in Section 125(1)(e) of the Act as the petitioner was......
June 17, 2022 Case Laws Service Tax

Rectification of mistake - digging of borewell for the farmer/ agriculturist for the purpose of irrigation - exemption from Service tax or not - The present......
June 17, 2022 Case Laws Central Excise

Interest on delayed refund - Extended Period of limitation - Section 6 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and......
June 17, 2022 Case Laws Central Excise

Extended period of limitation - suppression of facts or not - The belief of an assessee may be right or wrong but it is incumbent on the department to ascertain the......
June 17, 2022 Case Laws Central Excise

Valuation - inclusion of TCS collected from the buyer over and above the price of the goods - In the present case the TCS is collected not as a additional consideration.....
June 17, 2022 Case Laws VAT and Sales Tax

Validity of assessment order - levy of interest on belated payments of taxes - Needless to say, if the admitted tax has been paid in time, the question of levying......
June 17, 2022 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - They altered the terms of their contract in respect of payment of money that it would be paid by the accused only.....
June 17, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of authorized signatory - There is no denial that stop payment was made. A plea has also been taken that Gurucharan Singh, who......
June 16, 2022 Case Laws Income Tax

Bogus LTCG - genuine v/s sham transaction - burden of proof - penny stock purchases - colourable devices adopted in the process or not? - The assessee cannot take......
June 16, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - Period of limitation - denial of deduction u/s 11 - As the petitioner was well aware of the fact that this is the case of filling of inaccurate......
June 16, 2022 Case Laws Income Tax

Levy of tax on Anonymous donation u/s 115BBC - Section 68 has no application in the instant case because the assessee has disclosed the donation as its income and......
June 16, 2022 Case Laws Income Tax

Penalty u/s 271G - requirement of maintenance of segment profitability between AEs and non-AEs transactions - non-maintenance of details in terms of section 92D(3) of IT....
June 16, 2022 Case Laws Income Tax

Exemption u/s 11 - UP Awas Evam Vikas Parishad - AO denied exemption holding that the assessee was hit by the proviso to section 2(15) of the Act as the assessee has......
June 16, 2022 Case Laws GST

Classification of services - Hostel Accommodation services - The service of hostel is optional and not coming out from the package and separate consideration will be......
June 16, 2022 Case Laws GST

Classification of goods - appropriate rate of GST - U-bolt - Front Spring Bolts - Spring Pins - Since in the Commercial parlance the goods in question are known as Nuts.....
June 16, 2022 Case Laws Income Tax

Addition on account of deposit of cash during the demonetization period - allegation of sham transactions - the AO has acted on mere surmise and conjectures without duly....
June 16, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - LTCG on purchase of plot - A.O. has not clearly mentioned the limb, on the basis of which, penalty was proposed to be imposed. - concealment of......
June 16, 2022 Case Laws Income Tax

Disallowance u/s. 40(A)(2)(b) - excessive salary payment - payment to close associates / related parties - AO can disallow only that portion of the total expenditure,......
June 16, 2022 Case Laws Income Tax

Unexplained expenditure - Addition on the basis of contents of the seized document - keeping in view the fact that the assessee has offered the amounts mentioned on the.....
June 16, 2022 Case Laws Income Tax

Disallowance of Corporate Social Responsibility (CSR) expenses u/s 37(1) - prior to insertion of Explanation – 2 to section 37(1) of the Act, w.e.f., 01.04.2014, as per.....
June 16, 2022 Case Laws Customs

Maintainability of application before Settlement Commission - A person who may not be an Importer or Exporter, can still file such an application u/s 127-B of the Act......
June 16, 2022 Case Laws Service Tax

SEZ unit - Refund of Service Tax - Service Tax paid on Banking and Other Financial Services - mere technical discrepancy in the invoices cannot be the ground for denying....
June 16, 2022 Case Laws Service Tax

Refund of CENVAT Credit - whether mere procedural irregularity can curtail the substantial benefit or not - In the present case the amount in question was deposited......
June 16, 2022 Case Laws VAT and Sales Tax

Issuance of Garnishee Notices - composition scheme - dispute over turnover - execution of civil work relating to construction of roads - If there is payment of tax under....
June 15, 2022 Circulars DGFT

Inclusion of provisions in continuation to Public Notice No. 10/2015-20 dated 24.05.2022 - additional provisions for allocation of Tariff Rate Quota (TRQ) of Crude Soya.....

1 ....63 64 65 666768 69 70 71........ 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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