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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 3501 to 3550 of 6197 Records

1 ....67 68 69 707172 73 74 75........ 124

June 8, 2022 Case Laws Service Tax

Works Contract service - Continuous Contracts - Benefit of composite scheme for ongoing projects for which service tax paid before 01.06.2017 under Commercial or......
June 8, 2022 Case Laws Central Excise

Seizure of tobacco and loss of the same due to file - Liability of central excise department - Whether the Trial Court has committed error of facts and law in passing......
June 8, 2022 Case Laws Central Excise

Validity of SCN issued - Power of trial court to accept the challenge the validity of SCN - Prosecution proceedings against the accused - applicability of time......
June 8, 2022 Case Laws Central Excise

Adjustment of interest and penalty from the refundable amount - Such power of adjustment cannot be exercised for demand of tax/interest/penalty which is sub judice.......
June 8, 2022 Case Laws VAT and Sales Tax

Benefit of the concessional rate of tax - Concededly, the Tribunal took recourse to neither route, and simply ruled against the appellant, both in the appeal as well as.....
June 8, 2022 Case Laws Indian Laws

Dishonor of Cheque - he trial court is empowered to direct payment of compensation, double that amount. Rs. 7,02,500/- is the fine imposed in the case on hand and the......
June 7, 2022 Case Laws GST

Blocking of Input Tax Credit - the reason to invoke the power conferred under Rule 86A of CGST Rules against the petitioner is an intelligence report received from......
June 7, 2022 Case Laws GST

Jurisdiction of GST officer to issue the impugned show cause notice - Taxable turnover below threshold limit prescribed qua tobacco products or not - seeking refund the.....
June 7, 2022 Case Laws GST

Levy of GST on the penalty levied in the disciplinary proceedings - the penalty imposed, under Rule 7(b) (xiv) of the Code in a disciplinary proceedings initiated......
June 7, 2022 Case Laws GST

Seizure of goods alongwith the vehicle - The imposition of the penal consequences due to an exception, which has been caused on account of the inadvertent human error by....
June 7, 2022 Case Laws GST

Maintainability of appeal before Commissioner (appeals) - Period of limitation - Seeking restoration of cancellation of registration - no fault can be attributed to the.....
June 7, 2022 Case Laws GST

Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agricultural Produce or not - the impugned product, i.e., dried turmeric (whole) is a.....
June 7, 2022 Case Laws Income Tax

Vivad se Vishwas Scheme - Extension of the last date for payment of tax sought to be applied for filing new application - No such press release or notification was......
June 7, 2022 Case Laws Income Tax

Claim towards bad debts - if the provision written back is the excess provision than the money realized, then that would 100% be brought to tax apart from the fact that.....
June 7, 2022 Case Laws Income Tax

Exemption u/s 11 - Charitable activity or not - printing of News papers to educate the Toiling Masses being its objects - Tribunal has not rendered any finding on the......
June 7, 2022 Case Laws Income Tax

Revision u/s 263 - during the course of assessment, the AO made an addition on account of unexplained cash credit of unsecured loan u/s 68 - AO omitted to disallow the......
June 7, 2022 Case Laws Income Tax

MAT computation - Disallowances on account of loss on revaluation of fixed assets - The expression 'income defined under Section 2(24) of the Act does not include such......
June 7, 2022 Case Laws Income Tax

Conversion of 'Limited scrutiny' to 'Complete Scrutiny' - We are not convinced with the argument of the DR that the issue raised by the AO is limited to the cash in hand....
June 7, 2022 Case Laws Income Tax

Addition u/s 14A r.w.r. 8D - There is no such provision in the statute that no disallowance of expenditure could be made on investments made in the earlier years.......
June 7, 2022 Case Laws Direct Taxes

Benami Property Transaction - title over the suit properties - Moreover purchase of a property by husband in the name of the wife cannot be called a benami transaction......
June 7, 2022 Case Laws Companies Law

Vicarious liability of partner of the firm - separate identity of partnership firm - merely the petitioner running a firm, but it is not a legal entity and it cannot be.....
June 7, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Claim of successful resolution applicant over pre-deposit made the corporate debtor for filing of an appeal under VAT Act - right of state to recover the......
June 7, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Rejection of impleadment - allottees of “Amadeus” a real estate project being developed by the Corporate Debtor - The Financial Creditors in a class, who at......
June 6, 2022 Circulars Income Tax

Clarification regarding Form No 10AC issued till the date of this Circular - In view of the amendments made vide Finance Act, 2022, the conditions subject to which the......
June 6, 2022 Circulars GST - States

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices - the service recipient is located outside India and place of supply of the....
June 6, 2022 Circulars GST - States

Time limitation for filing of Refund of excess payment / balance in electronic cash ledger - Application of unjust enrichment on such refund - Refund of excess TDS / TCS....
June 6, 2022 Case Laws GST

Applicable GST SAC and GST rate - - providing boarding and lodging to the students - There are two distinct supplies in this contract one for accommodation and the other....
June 6, 2022 Case Laws GST

Levy of GST - Valuation - Resident Welfare Association (RWA) collecting monthly maintenance charges - Any amounts collected periodically along with the monthly......
June 6, 2022 Case Laws Income Tax

Reopening of assessment - notice under Section 148A(b) - it is not a case where from bare reading of notice it can be axiomatically held that the authority has clutched.....
June 6, 2022 Case Laws Income Tax

Survey proceedings - documents impounded under Section 131(3) - there is no provision under the Act to retain the documents of title as security for any tax liability......
June 6, 2022 Case Laws Income Tax

Assessment u/s 144A - Power of JCIT to issue directions in certain cases - Directions to be exercised by the Joint Commissioner under Section 144(A) is merely intended......
June 6, 2022 Case Laws Income Tax

Admissibility of additional evidences under Rule 46A - Power of CIT(A) - Penalty u/s 271D - taking cash loan - Default under provisions of section 269SS - proof of bona.....
June 6, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - non-compliance of notice issues - if the quantum proceedings itself are declared to be bad in law and quashed , then any non compliance on the......
June 6, 2022 Case Laws Income Tax

TDS Credit u/s 199 - grievances of the assessee is that the entire TDS amount was not duly given credit by the CPC Centre - cash basis of system of accounting followed......
June 6, 2022 Case Laws Income Tax

Addition u/s 69B - Amount of investments, etc., not fully disclosed in books of account. - the silence of the assessee on the statement recorded proves that he has......
June 6, 2022 Case Laws Income Tax

Addition u/s 69C - Unexplained expenses/premium - assessee did not furnish the source of payment of such expenses/premium - The case of assessee throughout the......
June 6, 2022 Case Laws Income Tax

Disallowance of claim of communication expenses - Non-deduction of TDS - Royalty as per Article 12 of India-US treaty - the AO/CIT(A) relied upon the Explanations 5 & 6.....
June 6, 2022 Case Laws Income Tax

Validity of assessment - no notice u/s 143(2) - the assessment order passed by the Assessing Officer (DCIT) was bad in law for want of issuance of notice u/s 143(2) of......
June 6, 2022 Case Laws Income Tax

Under valuation of closing stock of rice - improper maintenance of stock register by the assessee-firm - the method of valuation was adopted by the Ld. AO in closing......
June 6, 2022 Case Laws Customs

Exemption from CVD - Classification of imported goods - Iron Ore (fines) or Iron Ore (concentrate) - The process of crushing and screening undertaken on the Iron Ore......
June 6, 2022 Case Laws Customs

Seeking provisional release of seized goods - This is a classification dispute and, being a classification dispute, denial of provisional release would be......
June 6, 2022 Case Laws Customs

Power of Commissioner (appeals) - appeal was considered on merit and directions were issued to the lower authority for re-assessing the Bills of Entry with consequential....
June 6, 2022 Case Laws Insolvency and Bankruptcy

Validity of directions issued by the NCLT after permitting the withdrawal of application - Direction to deposit the unpaid TDS amount, deducted from the employees -......
June 6, 2022 Case Laws VAT and Sales Tax

Adverse remarks against the officer of VAT department acting as AO - There was no necessity of stretching the matter too far and passing further orders for imposition of....
June 6, 2022 Case Laws VAT and Sales Tax

Recovery of dues towards tax - Right of secured creditors - creation of first charge - the State cannot claim any first charge over the subject property by virtue of......
June 6, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - vicarious liability - petitioners are Non-executive Independent Directors of the Company - The phrase "non-executive......
June 4, 2022 Notifications Insolvency and Bankruptcy

A selected candidate shall ordinarily be engaged as a Research Associate or Consultant, as the case may be, on contractual basis for a period not less than one year and.....
June 4, 2022 Notifications Companies Law

Amendments in Rule 8, Rule 10, Form DIR-2 and Form Dir-3 - Companies (Appointment and Qualification of Directors) Amendment Rules, 2022 - Notification
June 4, 2022 Circulars Companies Law

Micro Finance/Micro Credit as an object in the Object Clause of Memorandum of Association (MoA) of Section 8 companies registered under the Companies Act,......
June 4, 2022 Circulars Central Excise

Standard Operating Procedure (SOP) for NCLT cases in respect of the Insolvency and Bankruptcy Code (IBC) - Order-Instruction

1 ....67 68 69 707172 73 74 75........ 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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