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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 3551 to 3600 of 6197 Records

1 ....68 69 70 717273 74 75 76........ 124

June 4, 2022 Notifications Income Tax

New Rule 44FA. - Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings under sub-section (1) of......
June 4, 2022 Case Laws GST

Availability of alternative remedy of appeal - requirement of pre-deposit of 100% of penalty or 25% u/s 107 of CGST Act - If the requirement in law is that the......
June 4, 2022 Case Laws GST

Classification of services - rate of GST - services provided to Nagar Nigam (Local Authority) - services of electrical, lighting, earthing, fixation of junction boxes,......
June 4, 2022 Case Laws GST

Exemption from GST - letting out on Leave and License Basis of their residential building to LIC for residential purpose of their staff - Applicant is eligible for the......
June 4, 2022 Case Laws GST

Scope of supply - Exemption from GST - services provided by Executive Council of Insurers (ECOI) and ombudsman officers to the aggrieved persons who have grievances......
June 4, 2022 Case Laws GST

Scope of supply - co-operative group housing society - gratuitous payment from an outgoing member - There are no hesitation in holding that the receipt of gratuitous......
June 4, 2022 Case Laws Income Tax

Revision u/s 263 - bogus purchase - proof of nexus between the purchases and sales - once submission/reply filed by the assessee, pursuant to enquiry by the Assessing......
June 4, 2022 Case Laws Income Tax

Addition being the income shared with the appellant's spouse - section 5A - Portuguese civil code - in the instant case the appellant was not governed by Portuguese......
June 4, 2022 Case Laws Income Tax

Valuation of property - Herald House, Bahadurshah Zafar Marg, New Delhi - FMV determination - We hold that firstly, the circle rate which has been proposed by the......
June 4, 2022 Case Laws Income Tax

Taxing of the fair market value of the properties owned by AJL u/s 28(iv) - whether the provisions of section 56(2)(viia) is applicable specifically dealing with the......
June 4, 2022 Case Laws Customs

Valuation of imported goods - rejection of declared assessable value based on NIDB data - The value of the similar goods were obtained not only from other imports taken.....
June 4, 2022 Case Laws Companies Law

Discrepancies in disclosures while preparing Balance Sheet - Period of limitation for filing Complain by the ROC - Condonation of delay - the learned Trial Court......
June 4, 2022 Case Laws Insolvency and Bankruptcy

Jurisdiction - approval of resolution plan - Power of NCLT / NCLAT over commercial wisdom of the Committee of Creditors (CoC) - This Court has consistently held that the....
June 4, 2022 Case Laws Insolvency and Bankruptcy

Liquidation of corporate debtor - disposal of asseets - The mere fact that the Appellants in this Appeal claims that they are interested to offer a higher amount to one.....
June 4, 2022 Case Laws Companies Law

Seeking restoration of the name of the Company - The RoC is empowered to review this Company even after few years and they can take appropriate measures in accordance......
June 4, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation -acknowledgement of debts in the Balance Sheet - the acknowledgement in Balance Sheet for FY 2016-17, relied upon by the......
June 4, 2022 Case Laws FEMA

Offence under FERA - Non-realization of payment towards exported goods - “reasonable steps” to be taken for securing the sale proceeds of exports or not? - concerned......
June 4, 2022 Case Laws Service Tax

Recalling of order - Matter was heard ex-parte - it is opined that since the Revenue has already acted upon the impugned final order and has already taken steps to......
June 4, 2022 Case Laws Central Excise

Entitlement of Interest on delayed refund - relevant date for calculation of time - In the present case, refund arises only after passing of order-in-appeal by the......
June 4, 2022 Case Laws Central Excise

CENVAT Credit - capital goods or not - lightings, equipments and fixtures falling under Chapter 85 and 94 - denial of Cenvat Credit on the ground that it is not used in.....
June 4, 2022 Case Laws Central Excise

CENVAT Credit - inputs issued for production lying in shop floor but not used for the production and the same was destroyed in fire - remission of duty granted - though.....
June 3, 2022 Case Laws GST

Quantification of GST - calculation of tax on new car purchase by the company is sold after using it for business purpose - The Value for intended supply shall be the......
June 3, 2022 Case Laws Income Tax

Proceedings u/s 179 - Recovery of arrears of tax of the company from the Directors - It is contended that as per the order of ITAT, the very basis of tax liability......
June 3, 2022 Case Laws Income Tax

Levy of penalty u/s 271AAB - Undisclosed Income - since no incriminating material was found during research carried out on group of cases on 03.07.2012, which could have....
June 3, 2022 Case Laws Income Tax

Effect of ruling of Hon’ble AAR - Income taxable in India - Taxability of Software License - Once it is clear that the Revenue authorities only followed the ruling of......
June 3, 2022 Case Laws Income Tax

Deduction u/s 91 r.w.r 128 - income from foreign country - for the purpose of computing the net profit ratio of total income of the assessee in India which is used as......
June 3, 2022 Case Laws Income Tax

Penalty u/s 270A - immunity u/s 270AA - misreporting of income - there is not even a whisper as to which limb of Section 270A of the Act is attracted and how the......
June 3, 2022 Case Laws Income Tax

Late filing fee u/s 234E - Fee for default in furnishing statements - This Court had already declared that section 234E has no application prior to 01.06.2015 since......
June 3, 2022 Case Laws Income Tax

Allowability of fine and penalty as per section 37 - the ‘FINE’ paid by the Assessee is allowed as expenditure u/s 37(1) the amount paid as ‘penalty’is an inadmissible......
June 3, 2022 Case Laws Income Tax

TDS u/s 194H - allegation of payment of as commission to agents / doctors - the doctors were not bound to prescribe the medicines as suggested by the assessee. As such......
June 3, 2022 Case Laws Customs

Seeking provisional release of seized imported goods - misdeclaration of origin of goods - the said goods appear to be of Iran origin and not Zambia - The present case......
June 3, 2022 Case Laws Insolvency and Bankruptcy

Refusal to entertain the belated claims of Homebuyers as Financial Creditors of the Corporate Debtor - The argument of the Respondents that since CoC has approved the......
June 3, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt and dispute or not - Payment withheld by the respondent corporate debtor on the ground of alert circular issued by the GST......
June 3, 2022 Case Laws Service Tax

Relevant Date - Rejection of Refund claim - The ‘relevant date’ which determines operation of bar of limitation of time, for the person who has borne the burden of tax,.....
June 3, 2022 Case Laws Indian Laws

Willful defaulters - declaration by a Bank based on a Master circular of RBI - In the absence of serving the order of COE on the petitioners, there could never have been....
June 3, 2022 Case Laws Indian Laws

State Legislature's encroachment on Judicial powers - Annulling arbitration award through the amendment act - the State Act, which has the effect of annulling the awards....
June 2, 2022 Notifications DGFT

Alignment of Appendix 4R with the Finance Act, 2022 with effect from 01.05.2022 - eligible RoDTEP export items, rates and per unit value caps, wherever applicable is......
June 2, 2022 Notifications Customs

Deposits exempted from the provision of Section 51A of the Customs Act - Exemption from Payments through Electronic Cash Ledger and Electronic Duty Credit Ledger - Notification
June 2, 2022 Notifications Companies Law

Companies (Accounts) Third Amendment Rules, 2022 - for the preceding financial year (2020-2021), Form CSR-2 shall be filed separately on or before 30th June, 2022, after....
June 2, 2022 Circulars Customs

Regulation regarding export of raw, white and refined sugar under OGL in the current sugar seasons 2021-22 (Oct-Sept.) - Order-Instruction
June 2, 2022 Notifications Customs

Levy of Anti-Dumping Duty (ADD) extended on imports of "Styrene Butadiene Rubber" originating in or exported from European Union, Korea RP and Thailand, imposed vide......
June 2, 2022 Notifications Companies Law

Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2022 - Merger or amalgamation of a foreign company with a Company and vice versa - Notification
June 2, 2022 Circulars SEBI

Standard Operating Procedures (SOP) for dispute resolution under the Stock Exchange arbitration mechanism for disputes between a Listed Company and/or Registrars to an......
June 2, 2022 Circulars Central Excise

Manual processing of declarations filed by the co-noticees under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Order-Instruction
June 2, 2022 Notifications Income Tax

Faceless Penalty Scheme, 2021 - Seeks to amend Notification No. 02/2021 dated 12 January 2021 - Notification
June 2, 2022 Notifications Income Tax

Faceless Penalty (Amendment) Scheme, 2022 - Notification - Relevant provisions of Scheme updated
June 2, 2022 Circulars Companies Law

Relaxation in paying additional fees in case of delay in filing Form 11 (Annual Return) by limited liability Partnerships up to 30th June, 2022 - Circular
June 2, 2022 Circulars SEBI

Processing of ASBA applications in Public Issue of Equity Shares and Convertibles - Stock Exchanges shall accept the ASBA applications in their electronic book building.....
June 2, 2022 Case Laws GST

Provisional attachment - blocking of Input Tax Credit (ITC) - Now, no longer that grievance continuous in wake of order of the Coordinate Bench dated 04/05/2022.......
June 2, 2022 Case Laws GST

Grant of anticipatory bail - forged ITC - In the present case the petitioner has raised a number of grounds, all of which are a matter of his defence or at best would be....

1 ....68 69 70 717273 74 75 76........ 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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