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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 3401 to 3450 of 6197 Records

1 ....65 66 67 686970 71 72 73........ 124

June 13, 2022 Case Laws Income Tax

Interest expenses u/s 36(1)(iii) - Addition of interest component considering that there is no commercial expediency in lending to sister concerns - AR explained the......
June 13, 2022 Case Laws Customs

Demand of Interest and penalty on amount already recovered towards duty foregone - advance licence scheme - There can be no doubt that such condition was not in......
June 13, 2022 Case Laws Central Excise

Extended period of limitation - demand of duty - it is settled legal principle as laid down by the Hon’ble Supreme Court in catena of decisions that something positive......
June 13, 2022 Case Laws GST

Disbursal of refund amount - action of withholding of the petitioner/assessee’s claim of refund in question by the respondent CGST authority and not refunding the same......
June 13, 2022 Case Laws GST

Validity of refund order - Failure to get Certificate of Export in time - the revisional authority passed an order assessing the tax liability of the appellant/writ......
June 13, 2022 Case Laws Income Tax

Validity of Faceless Assessment Order - The impugned order does not indicate the reason for not granting such opportunity despite request for the same having been made......
June 13, 2022 Case Laws Income Tax

Penalty u/s 271B - non-compliance of the provisions of sec. 44AB - delay in filing the tax audit report - The reasons are definitely such that they were beyond the......
June 13, 2022 Case Laws Customs

Confiscation of improperly imported consignment - import of natural rubber RSS3 - restriction on import - Private contracts are always subject to public policy and laws.....
June 13, 2022 Case Laws Companies Law

Punishment for contempt of orders of this Tribunal - the Respondents had no right under the compromise memo not to comply with the undertaking to discharge its dues to......
June 13, 2022 Case Laws Insolvency and Bankruptcy

Recovery of outstanding amounts - NPA - Forum Shopping - It is a settled law that the practice of Forum Shopping be condemned as it is an abuse of law. This case is......
June 13, 2022 Case Laws Insolvency and Bankruptcy

Suspension of initiation of Corporate Insolvency Resolution Process - time limitation - Section 10A of the IBC, 2016 - OTS is a mechanism available with the banks for......
June 13, 2022 Case Laws Service Tax

CENVAT Credit - Service Tax paid on deposit insurance service provided by Deposit Insurance and Credit Guarantee Corporation (DICGC) - the credit of the Service Tax paid....
June 13, 2022 Case Laws Central Excise

Entitlement of interest on refund amount - relevant time for calculation of interest - In the present matter the time limit for payment of the refund amount to the......
June 13, 2022 Case Laws Central Excise

Valuation of Excisable Goods - scrap generated during the course of manufacture of tractor parts on job work basis - The scrap generated during the process of......
June 13, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - input services - generation of electricity which was captively used but some part thereof was also sold by them/exempt goods - common input -....
June 13, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - acquittal of the accused - The proviso to Section 138 of the Act affords clear indication that ‘giving notice’ in the......
June 11, 2022 Case Laws GST

Refund of GST - services rendered abroad (export of services) - unjust enrichment - incidence of tax passed to the recipient company or not - burden to prove - GST does.....
June 11, 2022 Case Laws GST

Reimbursement of GST - respondent is obliged to serve a welcome drink to the passengers who boarded the subject trains - As correctly concluded by the arbitrator, GST......
June 11, 2022 Case Laws GST

Maintainability of application for advance ruling - recipient of services - Benefit of Concessional rate of tax - Any provisions of the Law should not be interpreted in.....
June 11, 2022 Case Laws GST

Valuation - inclusion of stipend paid tot he trainees, as per the agreement - Pure Agent - The amount of stipend received by the applicant from the Entities/Training......
June 11, 2022 Case Laws GST

Classification of goods - PV DC Cables - cables which connect the solar modules & inverters in a photovoltaic system and are used to carry electricity from the SPGS to......
June 11, 2022 Case Laws GST

Profiteering - construction service supplied by the Respondent - it is alleged that the Respondent had not passed on the benefit of input tax credit to him by way of......
June 11, 2022 Case Laws GST

Profiteering - purchase of Duplex Row House - it is alleged that the Respondent had not passed on the benefit of ITC although he had charged GST @12% w.e.f. 01.07.2017......
June 11, 2022 Case Laws Income Tax

Claim of refund - TDS on the compensation paid to the petitioner by the respondent No.1 for the acquisition of land - Income received by the petitioner on account of the....
June 11, 2022 Case Laws SEBI

Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global......
June 11, 2022 Case Laws Income Tax

Speculative loss or not - Set off and carry forward of loss arising from derivative transactions in currency segment - In essence, an 'eligible transaction' [as defined.....
June 11, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Scope of new Section 148A - conducting inquiry providing opportunity before issuance of notice - We are not satisfied by the reasoning.....
June 11, 2022 Case Laws Income Tax

Direct Tax Vivad Se Vishwas Scheme - petitioner failed to furnish Form-4 - Petitioner seeking permission to pay the amount due under the Act alongwith additional fee and....
June 11, 2022 Case Laws Income Tax

Claim of Expenditure on hawala business - Assessee also did not submit any proof of incurring any expenditure. Income was also not assessed on net basis @ 0.30 %. No......
June 11, 2022 Case Laws Income Tax

Income accrued in India - royalty receipt - As noted that the definition of royalty under the ITA, prior to amendment in 2012, as well as the DTAAs under consideration......
June 11, 2022 Case Laws Income Tax

Levy of penalty on additions of admitted amount during assessment proceedings - CIT(A) deleted the penalty - Company has already liquidated - when the respondent company....
June 11, 2022 Case Laws Income Tax

Bogus accommodation entry receipts - Bogus penny stock transaction - after again having made the disclosure, the assessee tried to cover the amount by claim of......
June 11, 2022 Case Laws Companies Law

Prosecution for offence under Section 68A - allegation of acquiring shares in fictitious name - Purchase of share jointly in the name of God and in the name of a person.....
June 11, 2022 Case Laws Insolvency and Bankruptcy

CIRP - resolution plan - claim of priority over other creditors - PF and allied dues, including interest of the employees - the contention of the Learned Counsel for the....
June 11, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Application by the RP to protect the assets of Corporate Debtor - When according to the applicant himself there was no asset of the corporate debtor, and the......
June 11, 2022 Case Laws Indian Laws

Dishonor of Cheque - rebuttal of presumption - No doubt, in the income tax declaration, P.W. 1 has not declared for having paid the money. But in the cross-examination,.....
June 10, 2022 Notifications Customs

Sunset clause prescribed for Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having....
June 10, 2022 Circulars FEMA

Discontinuation of Return under Foreign Exchange Management Act, 1999 - Details of guarantee availed and invoked from non-resident entities - Circular
June 10, 2022 Case Laws Income Tax

Addition of unproved trade liability - the AO himself was not aware of the details about the suppliers of the services. Without those details, we are unable to......
June 10, 2022 Case Laws Income Tax

Correct head of income - interest on FD and gain of sale of mutual funds invested out of unutilized borrowed fund - interest/gains earned by the assessee company during.....
June 10, 2022 Case Laws Income Tax

Disallowance of service charges/commission payment - The assessee had admittedly appointed these agents to whom the payments were made to properly execute the sales......
June 10, 2022 Case Laws Income Tax

Addition @ 0.55% of closing balances of creditors and debtors as bogus - If the AO is not satisfied about the books of the assessee,he can reject the same and make an......
June 10, 2022 Case Laws GST

Blocking of input tax credit / electronic credit ledger account - We should not be mistaken for saying as if errant dealer should be left scot free, if there is any......
June 10, 2022 Case Laws GST

When an opportunity is given to show cause it should be an effective opportunity and not an empty formality. The interest of the revenue has been sufficiently......
June 10, 2022 Case Laws GST

Liability of GST - person liable to pay GST for transportation of goods - As per GST scheme of law, consignment note issuance, by whatever name called, is mandatory for.....
June 10, 2022 Case Laws Income Tax

Interest subsidy - deemed as income u/s. 41(1) - mercantile system of accounting - the C.I.T. (A) rightly held that the provision of Sec.41(1) would be applicable when......
June 10, 2022 Case Laws Income Tax

Validity of reopening of assessment - notice under Section 148A (b) - The consistent view is that at the stage where the proceedings have not even been concluded by the.....
June 10, 2022 Case Laws Income Tax

Unexplained investment u/s 69 - family transaction - assessee has submitted that the assessee’s husband was a power of attorney holder of the property and could not......
June 10, 2022 Case Laws Income Tax

Exemption claimed u/s.10(23B) - Mandatory approval from Khadi and Village Industries Commission - approval was granted for more than three assessment years and therefore....
June 10, 2022 Case Laws Income Tax

Addition u/s 69A OR 50C - difference between the sale consideration disclosed by the assessee and the value adopted by the Stamp Valuation Authority - the authorities......

1 ....65 66 67 686970 71 72 73........ 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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