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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 351 to 400 of 6197 Records

1 ....4 5 6 789 10 11 12........ 124

December 14, 2022 Case Laws Direct Taxes

Prohibition of Benami Property Transactions - provisional order of attachment - Section 2(9)(A) and 2(9)(C) - these two provisions cannot be applied to a transaction......
December 14, 2022 Case Laws Customs

Misdeclaration of description and value - Validity of test report - Cross examination of Chemical Examiner - In the present matter, refusal to allow cross-examination of....
December 14, 2022 Case Laws FEMA

Offence under FEMA - vicarious liability of the persons responsible - Responsibility of Directors - According to the scheme of this Act, he cannot relinquish his......
December 14, 2022 Case Laws Service Tax

The present case is a classic example wherein due to delay in passing of the adjudication order it appears that the most vital documents submitted by the assessee, being....
December 14, 2022 Case Laws Service Tax

Interest on delayed refund u/s 11BB - Cenvat Credit is in the nature of any duty/tax paid by the appellant or not - Refund of unutilized cenvat credit - export of......
December 14, 2022 Case Laws Central Excise

Claim of rebate (refund) - Export of goods - Period of limitation - while making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of.....
December 14, 2022 Case Laws Central Excise

Waiver of penalty in excess of 25% - irregularity in availing Cenvat Credit - it is clear that the appellant had paid duty along with interest and 25% of penalty on......
December 14, 2022 Case Laws VAT and Sales Tax

Claim of exemption of penultimate sale in course of export - The disallowance of claim of the petitioner under Section 5(3) of the CST Act has been made by the Assessing....
December 14, 2022 Case Laws Indian Laws

Dishonor of cheque - Vicarious liability of non-executive Director / Promoter - Mere nomenclature in Form DIR-12 as Non-Executive Directed necessarily does not mean that....
December 14, 2022 Case Laws Indian Laws

Dishonor of cheque u/s 138 - validity of statutory demand notice - The legal notice is not confined to the cheque amount. The respondents have not specifically asked for....
December 14, 2022 Case Laws Indian Laws

Doctrine of constitutional priority - Supremecy of attachment passed by the Tax Recovery Officer / Income Tax Department or to the mortgage created in favour of the......
December 14, 2022 Case Laws Service Tax

Extended period of limitation - the Tribunal having come to the conclusion that the issue turned upon an interpretation of the provisions of Section 65(68) and Section......
December 14, 2022 Case Laws Service Tax

Manpower recruitment or supply agency service - reverse charge - An employer-employee relationship exists between the agency and the individual and not between the......
December 13, 2022 Case Laws Indian Laws

Power of the High Court in exercising extraordinary writ jurisdiction under Article 226 - assessment of conflicting technical reports - It is well settled that the High.....
December 13, 2022 Case Laws Indian Laws

Demand of interest - Period during which recovery of license fee under Section 36 of the Act was stayed by the High Court and eventually when the writ petition was......
December 13, 2022 Case Laws GST

Cancellation of GST registration - The reason given for such cancellation is that as per directions of the Head Office dated 28.09.2022, the registrations were suspended....
December 13, 2022 Case Laws Income Tax

TP Adjustment - MAM selection - brokerage service income - CUP v/s TNMM - the transactional net margin method is the most appropriate method for determination of the......
December 13, 2022 Case Laws Income Tax

Exemption claimed u/s.10(A)/10B - there can be no doubt that with the Assessee not having satisfied the mandatory requirement under Section 10B(5) of the Act of filing......
December 13, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - notice u/s 148A(b) - the intent behind issuing the notice u/s 148A(b) is to inform the assessee of the allegations against him/her with....
December 13, 2022 Case Laws Income Tax

Levy of penalty u/s 271(1)(b) - Best judgment assessment - email notices sent to old ITP’s email address - without proper service of notices to the assessee, the......
December 13, 2022 Case Laws Income Tax

TP Adjustment - TPO rejected the comparables selected by the assessee - As assessee, has applied the internal TNMM method as most appropriate and from the aforesaid rule....
December 13, 2022 Case Laws Income Tax

Nature of income earned by the assessee from letting out of property - undoubtedly the main objects of the assessee company provides to carrying on the business of......
December 13, 2022 Case Laws Income Tax

Ad-hoc Disallowance towards operational and maintenance expenses - disallowance 20% - the AO can not make any ad-hoc disallowance without pointing out the specific......
December 13, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - AO has recorded the reasons after getting the information from the Directorate of Information New Delhi and applied his own mind in......
December 13, 2022 Case Laws Income Tax

Addition of deposits found in bank statement u/s 68 - cash flow statement - adequate cash flow was available for deposits in the bank account. Hence, the assessee......
December 13, 2022 Case Laws Income Tax

Addition u/s. 56(2)(vii)(b) - difference between the Stamp Duty valuation and the actual consideration paid - In the instant case, on the date of allotment the building.....
December 13, 2022 Case Laws Income Tax

Addition u/s 68 - Unexplained cash deposits - The assessee’s contention that the loan has been repaid as he could not buy the residential property due to some......
December 13, 2022 Case Laws Income Tax

Relief u/s. 90 - Foreign Tax Credit (FTC) - In the instant case, the delay in filing of the FTC certificate in Form-67 was explained to be due to non receipt of the tax.....
December 13, 2022 Case Laws Service Tax

Composition scheme - exercising option prior to payment of service tax - The payment of tax under the composition scheme upon notification of the scheme vide a......
December 13, 2022 Case Laws Central Excise

Levy of penalty - availing 100% credit instead of 50% and remaining 50% to be availed in the next Financial year in respect of capital goods - In this fact the case......
December 12, 2022 Case Laws GST

Seeking provisional release of detained goods alongwith vehicle - when the goods are in transit and are to be confiscated they are required to be seized for the purpose.....
December 12, 2022 Case Laws GST

Classification of services - rate of tax - works contract service - The structures constructed by the applicant will be used for the purpose of business and therefore......
December 12, 2022 Case Laws GST

Supply of services or not - leasing of goods from one unit to other units in different states of the same assessee - pallets, crates and containers - In the current......
December 12, 2022 Case Laws GST

ssification of goods - Glaze Gels - The impugned product (which is semi solid in nature) is definitely a 'Sugar Confectionery' but cannot be termed as a Sugar Boiled......
December 12, 2022 Case Laws GST

Classification of goods - Tata Ace Garbage Tipper vehicle - Special Purpose Motor Vehicles or not - As shown in underlined portion above the applicant admitted that it......
December 12, 2022 Case Laws GST

Input Tax Credit - inputs are consumed in the construction of an immovable property outside MAFFFL's licensed premises - The sole issue involved in the present case is......
December 12, 2022 Case Laws GST

Advance Ruling - question raised without any further information or documents - The answer to the question can only be given after considering the underlying facts. If......
December 12, 2022 Case Laws GST

Levy of IGST - reverse charge mechanism (RCM) - import of service - In the subject case other than the service provided by the applicant to MCGM, there is a very......
December 12, 2022 Case Laws GST

Supply of goods on High Sea Sales - Supply of goods or supply of services - Supply of imported goods on High Sea Sales basis will not be treated as supply of "goods" -......
December 12, 2022 Case Laws Income Tax

Additions towards cash payment against the purchase of the flat - disclosure made by such 3rd party before the settlement commission - in the absence of such......
December 12, 2022 Case Laws Customs

Revocation of CB license - Mis-declaration of value of goods - Use of IEC code of others - Although the Respondent failed to discharge its obligation under CBLR, 2013,......
December 12, 2022 Case Laws Customs

Interest on the delayed transmission of refund of IGST - Interest will be paid on the shipping bills, the details with regard to which are given, at the rate of 6......
December 12, 2022 Case Laws Customs

Levy of penalty on an authorised courier - failure to collect KYC - There is no violation of the provisions of Regulation 12(i), (iv) and (v) as the appellant has......
December 12, 2022 Case Laws Customs

Levy of penalty - existence of mens rea or not - The orders merely proceed on speculations as it uses the terms like ‘the appellant must have experience’ or ‘must have......
December 12, 2022 Case Laws Customs

Change in classification of goods - warehoused goods - ex-bond bills of entry for home consumption - It is settled law that in case of warehousing goods at the time of......
December 12, 2022 Case Laws Customs

Project import - warehoused goods - contract registered after filing an into bond Bill of Entry but before filing of an ex-bond bills of entry for home consumption -......
December 12, 2022 Case Laws Customs

Revocation of Customs Broker License - Scope of the obligation of the Customs Broker under Regulation 10 (n) - Even when the reports say “Nonexistent”, they do not......
December 12, 2022 Case Laws Customs

Levy of penalty on the Company as well as on the Director under Section 114(i) of the Customs Act, 1962 - seizure of Red Sandal Wood - illegal export out of India - The.....
December 12, 2022 Case Laws Companies Law

Validity of allotment of shares to majority shareholders of private limited company - The stand of the Company is that since it is a family Company and the decisions are....
December 12, 2022 Case Laws Insolvency and Bankruptcy

Nature of relationship between appellant and respondent - buyer-seller relationship or not - source document - Financial Creditor or not - the Adjudicating Authority has....

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C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...