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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 3451 to 3500 of 6197 Records

1 ....66 67 68 697071 72 73 74........ 124

June 10, 2022 Case Laws Income Tax

Assessment u/s 153A OR reopening of assessment u/s 147 - There is force in contention of counsel of assessee that as scrutiny assessment u/s. 153A in regard to assessee.....
June 10, 2022 Case Laws Income Tax

Income accrued in India - Article for taxability of FTS under the India Thailand Treaty - Existence of PE in India - The assessee company has no Permanent Establishment.....
June 10, 2022 Case Laws Customs

Valuation of imported goods - enhancement of assessable value - rejection of declared value - failure to issue notice of intent - There is nothing on record to......
June 10, 2022 Case Laws Customs

Condonation of delay in filing appeal - rejection of appeal on the ground of time bar - Heavy burden lies on such appellant to explain the delay sufficiently, for each......
June 10, 2022 Case Laws Customs

Classification of imported goods - PVC Kane Ace B-564 - The Adjudicating Authority and the Commissioner (Appeals) have not considered this statutory provision of central....
June 10, 2022 Case Laws Customs

100% EOU - Clandestine removal - case of the department is on the ground that deemed export clearance were not genuine and were shown only on paper - The entire case of.....
June 10, 2022 Case Laws Central Excise

Maintainability of appeal - requirement of mandatory pre-deposit - appellate has deposited entire amount of duty (100% of duty) instead of 7.5% / 10% - Only demand of......
June 9, 2022 Notifications GST

Waiver of interest for specified electronic commerce operators for specified tax periods - Notification
June 9, 2022 Notifications Customs

Extending the time period for furnishing the final Mega power project certificate from 120 months to 156 months and extending the period of validity of security in the......
June 9, 2022 Circulars DGFT

Relaxation in provision of submission of 'Bill of Export' as an evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorisation - Circular
June 9, 2022 Circulars SEZ

Payment of Customs duty on export of goods. - Supplying goods, or providing services, from Domestic Tariff Area to a SEZ Unit - Order-Instruction
June 9, 2022 Notifications Customs

Levy of ADD extended on import of Toluene Di-isocyanate (TDI) originating in or exported from China PR, Japan and Korea RP,by amending notification No. 3/2018-Customs......
June 9, 2022 Case Laws GST

Levy of GST - lease of land for mining - ‘licensing services for the right to use minerals including its exploration and evaluation - Both these amounts are paid in......
June 9, 2022 Case Laws GST

Levy of GST - forest permit fee - The facts of the present case clearly reveal that the forest department is collecting transit fee to allow the transit of vehicles......
June 9, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - notice under Section 148A(b) - The correctness of order under Section 148A(d) is being challenged on the factual premise contending......
June 9, 2022 Case Laws Income Tax

Penalty u/s 271B - Tax Audit - delay in getting the books of accounts audited and furnishing the same - period of limitation for passing penalty orders - the levy of......
June 9, 2022 Case Laws Income Tax

Estimated income from sale of plots- In this case, except agreement to sale for one plot, the AO does not have any other credible evidence to support his estimation of......
June 9, 2022 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) towards interest expenditure - allegation that assessee company diverted its “interest bearing funds” for giving “interest free......
June 9, 2022 Case Laws Income Tax

Addition of sales promotion expenses - Payment to Doctors / medical practitioners - Assessee has not submitted any technical record or any agreement entered with those......
June 9, 2022 Case Laws Income Tax

Failure to comply with directions given to the AO by the appellate authority - Assessing Officer, in a most negligent and mechanical manner, rejected the application of.....
June 9, 2022 Case Laws Customs

Validity of second SCN - invocation of Extended period of Limitation - it is found that the amount of interest under Section 28 AA demanded in the earlier show cause......
June 9, 2022 Case Laws Companies Law

Defect in preparation of profit and loss account of the company - amount of bad debt written off - offence either under Section 447 or 448 of the Companies Act - The......
June 9, 2022 Case Laws Insolvency and Bankruptcy

Validity of Ex-parte order of NCLAT - appellant having been deprived of a reasonable opportunity of hearing - Service of notice - Fresh notice was issued on which, the......
June 9, 2022 Case Laws Service Tax

Levy of Service Tax on amount of penalty (liquidated damages) collected from their contractor - to refrain from an act or to tolerate an act or a situation or to do an......
June 9, 2022 Case Laws Central Excise

CENVAT Credit - capital goods - manufacture of exempted goods - On analysis of CENVAT Credit Rules, 2004 particularly Rule 6(6)(v) which are explanation to Rule 6(4),......
June 9, 2022 Case Laws Central Excise

Refund claim of amount deposited during investigation - the appellant is entitled to refund with interest under Section 35 FF, for which no limitation is applicable. The....
June 9, 2022 Case Laws Central Excise

Refund of Service tax paid on reverse charge mechanism which was otherwise not payable - Period of limitation - if on the pretext that since the amount of duty or......
June 9, 2022 Case Laws Indian Laws

Validity of order of Lok Adalat based on mutual compromise - High court set aside the order of Lok Adalat -Suit for partition and separate possession of property - The......
June 9, 2022 Case Laws Indian Laws

Dishonor of cheque - signature on the cheque has been denied or not - The first respondent/P.W. 1 admit that it is the usual practice that, while running a chit fund,......
June 9, 2022 Case Laws Indian Laws

Dishonor of Cheque - conviction for offence under Section-138 of the Negotiable Instrument Act, 1981 - The argument advanced on the point of arbitration is not......
June 8, 2022 Case Laws GST

Attachment of property of petitioner - merely because of the wrong quoting of the provision, the order impugned before the Writ Court cannot be successfully assailed by.....
June 8, 2022 Case Laws GST

Seeking to allow petitioner to adjust the credit amount which was blocked - Demand u/s 74(5) - in the notice dated 01.11.2021, it is wrongly mentioned as Form GST......
June 8, 2022 Case Laws GST

Seeking grant of bail - wrongful availment and passing of Input Tax Credit - The investigations in the instant matter smacks of whimsical and arbitrary action on the......
June 8, 2022 Case Laws GST

Seeking grant of anticipatory bail - passing huge amount of inadmissible Input Tax Credit (ITC) in fraudulent manner by the way of issuing bogus invoices without supply.....
June 8, 2022 Case Laws Income Tax

Waiver of interest - interest liability should be computed from the last date for payment of tax in the relevant assessment year up to the date of payment at the same......
June 8, 2022 Case Laws Income Tax

Deduction u/s 80IB(11A) - the export entitlements (MEIS) and the duty drawback of promotion scheme is an income asssessable under the head “profits or gains from......
June 8, 2022 Case Laws Income Tax

Disallowance of interest expenses u/s.36(1)(iii) - Once project is abandoned, it seizes to become eligible asset to capitalize borrowing cost to the work in progress......
June 8, 2022 Case Laws Income Tax

Disallowance of late payment of employees contribution to PF/ESI - If the amount is deposited before the due date of filing of return of income u/s 139(1) of the 1961......
June 8, 2022 Case Laws Income Tax

Exemption u/s 11 - Life Membership Fees claimed as capital receipt of the corpus donation - by no stretch of imagination, membership fee can partake character of......
June 8, 2022 Case Laws Income Tax

Revision u/s 263 - period of limitation - the case was re-assessed u/s. 143(3) r.w.s. 147 - the case of the assessee was again reopened and the assessment u/s. 143(3)......
June 8, 2022 Case Laws Income Tax

Disallowance u/s 36(1)(va) - Delayed Remittance of employees contribution towards provident fund (PF) - the amendment brought in the statue i.e., by Finance Act, 2021,......
June 8, 2022 Case Laws Income Tax

TP Adjustment - No adjustment towards working capital has been allowed to the assessee - One has to see that reasonable adjustment is being made so as to bring both......
June 8, 2022 Case Laws Direct Taxes

Benami transaction - availability of joint family property or income - joint family acquisition - Purchase of property in the name of wife (Mrs. A) - Presumption of......
June 8, 2022 Case Laws Customs

Classification of imported goods - ‘inkjet printer’ as claimed by appellant, or ‘ink-jet printing machine’ as re-assessed by the assessing authorities - In view of the......
June 8, 2022 Case Laws Customs

Application for admission of additional grounds - Challenging the Jurisdiction - proper officer to issue SCN - Amendments made by the Finance Act, 2022 - by the Act, the....
June 8, 2022 Case Laws Companies Law

Violation of principles of natural justice - Validity of prosecution proceedings - service of SCN - Case of petitioners is that, prior to launching the criminal......
June 8, 2022 Case Laws Insolvency and Bankruptcy

CIRP process - Leave encashment amount payable to the applicant shall be treated as part of CIRP cost, or not - The compensation amount of Rs. 25,68,000/- claimed by the....
June 8, 2022 Case Laws Service Tax

Maintainability of petition - Validity of Show Cause Notice (SCN) - appropriate forum - Recovery of Service tax with interest and penalty - invocation of extended period....
June 8, 2022 Case Laws Service Tax

Demand of service tax - value of taxable services - alleged erroneous adjustments in the books of account - It is a settled position that the authorities cannot reject......
June 8, 2022 Case Laws Service Tax

Levy of service tax - export of services or not - Distinct Person - In the present case the appellant are on better footing as they have constitutionally two different......

1 ....66 67 68 697071 72 73 74........ 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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