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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 3351 to 3400 of 6197 Records

1 ....64 65 66 676869 70 71 72........ 124

June 15, 2022 Case Laws GST

Validity of assessment order - Period of limitation of 3 years u/s 73 of GST - the three years period ends only on 30.09.2021 within which since the order dated......
June 15, 2022 Case Laws Income Tax

Nature of loss from purchase and sale of share - speculation or non speculation loss - ITAT held that deployment of funds in the instant case is more in the business of.....
June 15, 2022 Case Laws Income Tax

Deduction u/s 10B(7) r.w.s. 80IA(10) - Denial of deduction as assessee is having “more than the ordinary profits” - The judicial pronouncements clearly makes it......
June 15, 2022 Case Laws Income Tax

Disallowance of set-off u/s 70 of share trading business loss against income from profession - the assessee has been able to substantiate that the shares were purchased.....
June 15, 2022 Case Laws Income Tax

Scope of re-assessment proceedings u/s 147 - Benefit of exemption u/s. 10(23C)(iiiae) proposed to be denied - addition on account of Cash deposited in the Bank account -....
June 15, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - eligibility of reasons to believe - the sole basis for the AO to form reasonable belief of escapement of income is, Tax Audit Report......
June 15, 2022 Case Laws Income Tax

Validity of assessment - notice u/s. 143(2) was issued by the AO having no jurisdiction over assessee - Since in the instant case said Instruction of CBDT has not been......
June 15, 2022 Case Laws Income Tax

Periphery Development Expenses - Disallowance of expenses as only objection raised by the ld. AO is that some of the expenditure debited by the assessee cannot be termed....
June 15, 2022 Case Laws Income Tax

MAT Computation - Addition to the book profit - no person can be permitted to gain from his own mistake either deliberately or intentionally or otherwise done. Giving a.....
June 15, 2022 Case Laws Indian Laws

Enhancement of credit limit - Criminal Conspiracy - framing of charges against the Company - maintainability of prosecution proceedings against the company being a......
June 15, 2022 Case Laws Customs

Smuggling - Baggage Rules - Bonafide baggage or not - Gold Jewellery - Liquor - one fails to understand, petitioners who claim to be pilgrims visiting an alien country......
June 15, 2022 Case Laws Customs

Classification of imported goods - used motor boats describing the same as Excursion Boats - boat can be classified as yacht or not - boats or vessel are not registered.....
June 15, 2022 Case Laws Customs

Import of TV in CKD (unassembled) in parts - rejection of declared value - classification of branded assemblies - Customs Act, 1962 is not a law of morality; nor is it a....
June 15, 2022 Case Laws Customs

Benefit of exemption - scope of the term 'Machinery used for the production of a commodity' - denial of benefit on the ground that some of the key machines like Coil......
June 15, 2022 Case Laws Insolvency and Bankruptcy

Scope of the "Point of difference" - Divergent views of the members of tribunal - matter referred to third member - appellant sight that more points to be included in......
June 15, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - While a written contract cannot be treated as a pre-requisite to proving the existence of financial debt, the......
June 15, 2022 Case Laws Service Tax

Correct calculation of tax liability - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - benefit of input tax credit - This ought to have been properly examined......
June 15, 2022 Case Laws Service Tax

Recovery of Short paid Service Tax - taxability of reimbursements - The nature of service should make no difference to the taxability of reimbursements when Rule 5 under....
June 15, 2022 Case Laws Service Tax

Refund of excess paid service tax - amount paid under mistake of law - it becomes clear that the amount is not the amount as would have been authorized by law. The......
June 15, 2022 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - The title “M/s” used in the complaint, affidavit-in-evidence, agreement dated 04.09.2010 and in the statutory notice,......
June 14, 2022 Notes Insolvency and Bankruptcy

Limitation Act and the Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code (IBC),2016. - Notes
June 14, 2022 Notes Indian Laws

Corporate Debtor includes a corporate guarantor even if Principal Borrower being an individual/sole proprietorship. - Notes
June 14, 2022 Notes Insolvency and Bankruptcy

Power of NCLT/NCLAT vis-à-vis writ jurisdiction of the high court. - whether NCLT/NCLAT could enquire into allegations of fraud. - Notes
June 14, 2022 Circulars GST - States

GST fraud - Identification and prevention of bill traders in the newly applied cases - bill traders after getting registrations, issue invoices without supply of goods......
June 14, 2022 Notifications Income Tax

Section 120(1) (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities - Jurisdiction to exercise of power of Assessing officer (AO) -......
June 14, 2022 Case Laws Income Tax

Income from house property - Deemed rental income - vacant property - The word receivable refers to the payment not being realised. The use of word “receivable” in......
June 14, 2022 Case Laws GST

Detention/seizure of vehicle alongwith the goods - the provisions of Section 129 (3) require the proper officer detaining or seizing the goods to issue a notice......
June 14, 2022 Case Laws GST

Recovery of Government dues - alleged dues towards Central Goods and Services Tax without giving the benefit of Input Tax Credit, admissible to the Petitioner - Upon......
June 14, 2022 Case Laws GST

Seeking release of vehicle alongwith the goods - Section 129(1) of the CGST Act - trading of copper and copper scrap - Genuinness of transaction was under doubt - It is.....
June 14, 2022 Case Laws GST

Provisional attachment of Bank Accounts - time limitation - In the instant case, provisional attachment was ordered on 09.02.2021. Thus, the period of one year has......
June 14, 2022 Case Laws Income Tax

Unexplained/undisclosed income - Addition based on finding are based on the statements of erstwhile teachers who have been terminated from service - - The prosecution......
June 14, 2022 Case Laws Income Tax

Addition on account of low withdrawals (drawings) - There is noting on record to suggest that the assessee has purchased any movable or immovable properties, incurred......
June 14, 2022 Case Laws Income Tax

Addition u/s 69A being cash deposit in the Bank A/c during the demonetization period - cash deposit out of the sale proceeds effected prior to the ban of currency notes.....
June 14, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - substantial increase in the capital account - In the present case the Ld. Pr. CIT on the one hand mentioned that the assessee did not provide......
June 14, 2022 Case Laws Income Tax

Penalty u/s. 271D - Loan accepted in cash in contravention of section 269SS - it is clear beyond doubt that the transactions entered on the page are pertaining to the......
June 14, 2022 Case Laws Customs

Classification of goods - composition of the imported yaravita zintrac (zinc oxide suspension concentrate) - The classification adopted by the original authority, and......
June 14, 2022 Case Laws Money Laundering

Money Laundering - proceeds of crime - validity of simultaneous proceedings under different statutes - In the instant case, the FIR was filed for offences under Indian......
June 14, 2022 Case Laws Service Tax

Exemption from Service Tax - allied educational activities or not - The services rendered by the petitioner Universities by way of affiliation and allied activities......
June 14, 2022 Case Laws Service Tax

CENVAT Credit - input services - services used for activities related to its corporate social responsibility [CSR] - there could be services which are used by the......
June 14, 2022 Case Laws Indian Laws

Dishonor of Cheque - rejection of prayer of the petitioner/appellant to lead additional evidence under section 391 of the Code of Criminal Procedure, 1973 - section 138.....
June 13, 2022 Notifications Income Tax

Control of income-tax authorities - U/s 118 of IT ACT 1961 - Specifies the income-tax authority or authorities as subordinate to such other income-tax authority or......
June 13, 2022 Notifications Companies Law

Companies (Appointment and Qualification of Directors) Second Amendment, Rules, 2022 - independent director - Any individual whose name has been removed from the......
June 13, 2022 Notifications Income Tax

Compliance Check Functionality for Section 206AB & 206CCA of Income-tax Act 1961 - Higher TDS/TCS rate on the “Specified Persons” - “specified person” means a person who....
June 13, 2022 Notifications Companies Law

Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2022. - Power of ROC to call for information, to ask for removal of defects if.....
June 13, 2022 Circulars DGFT

Inclusion of agencies in Appendix 2G of Appendices and Aayat Niryat Forms of Foreign Trade Policy, 2015 20 in terms of Para 2.55 (d) of HBP 2015 20. - 2 Agencies are......
June 13, 2022 Circulars DGFT

Amendments in Chapter 5 of the Handbook of Procedures 2015-20, related to Export Promotion Capital Goods Scheme to reduce 'Compliance Burden' and enhance 'Ease of doing Business'
June 13, 2022 Case Laws Income Tax

Validity of Ex-parte order without considering the merit of the case - principles of natural justice - Assessment u/s 153A - there was no representation on behalf of the....
June 13, 2022 Case Laws Income Tax

On money receipts - additions based on the disclosure made before the Settlement Commission, however, the application was rejected by the commission - As a settled......
June 13, 2022 Case Laws Income Tax

Penalty imposed u/s 271AAA - in course of search and seizure operation when the assessee came forward and offered certain income to show his bonafide and ultimately......
June 13, 2022 Case Laws Income Tax

Disallowance of deduction claimed u/s 80P - As it is clear from the byelaws and particularly primary objects and principle business of the assessee that the assessee is.....

1 ....64 65 66 676869 70 71 72........ 124

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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 ...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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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...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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