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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 3601 to 3650 of 6197 Records

1 ....69 70 71 727374 75 76 77........ 124

June 2, 2022 Case Laws Income Tax

Assessment u/s 153A - pendency of re-assessment proceedings - Offence punishable u/s 276CC - As seen from the complaint allegation that despite, giving notice, statutory....
June 2, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - adjustment of the Short Term Capital Loss (STL) with Long Term Capital Gain (LTCG) - Non-disclosure of Dividened income - Assessee voluntarily......
June 2, 2022 Case Laws Income Tax

Reopening of assessment - undue haste in passing the order - the power to re-assess is available to the authority till the year 2023 - we fail to understand as to what......
June 2, 2022 Case Laws Income Tax

Deduction claimed u/s 10AA - the relief to the assessee under section 10AA cannot be denied merely on the reasoning that the raw material, processing activities resulted....
June 2, 2022 Case Laws Income Tax

Penalty u/s 271C - assessee did not deducted income tax at source u/s. 194IA @ 1% on payments made for transfer of immovable property(other than agricultural land) -......
June 2, 2022 Case Laws Income Tax

Deduction of interest u/s. 36(1)(iii) - loan amount for making investment in shares - During the year under consideration, the Assessee utilized the loan amount for......
June 2, 2022 Case Laws Income Tax

Assessment u/s 153C - the provisions of these sections provide that pending assessments shall abate. In this case, since the financial year was itself not over there is.....
June 2, 2022 Case Laws Income Tax

Bogus purchases - addition made towards entire bogus purchase - Assessee has literally wasted precious time of the AO by once again issuing notices and summons to the......
June 2, 2022 Case Laws Income Tax

Revision u/s 263 - assessment u/s 147 - The language employed by the statute (i.e., w.e.f. 01/6/2015) in this regard, i.e., 'an order passed without making further......
June 2, 2022 Case Laws Income Tax

Addition on account of provision for impairment of loss - Applicability of section 41 - we do not find any substance or merit in the contentions of the Ld. A.R that the.....
June 2, 2022 Case Laws Customs

Violation of policy conditions - import of used car - prohibited or restricted goods or not - The car which was imported, the importation of the same was not prohibited.....
June 2, 2022 Case Laws Companies Law

Oppression and mismanagement - issuance of fresh share capital - the shareholding of the Petitioner was reduced rom 84% to 42%. - It is clear that the R1 Company was......
June 2, 2022 Case Laws Insolvency and Bankruptcy

Jurisdiction - Power of NCLT to recall its order - No doubt that the Adjudicating Authority has no jurisdiction to review its order after deciding a substantial issue......
June 2, 2022 Case Laws Service Tax

Levy of penalty u/s 78 of FA - Non-payment of Service Tax - Cargo Handling Services or mining services - the Supreme Court held that the activity would appropriately be.....
June 1, 2022 Case Laws GST

Exemption from CGST/SGST - Healthcare services provided to business entity - composite supply or not - supply of Occupation Health Checkup Service by the hospital i.e.......
June 1, 2022 Case Laws Income Tax

Reopening of assessment - Notice issued u/s 148A(b) - By not considering the reply of the Petitioner dated 31st March, 2022, the mandate of Section 148A(c) of the Act......
June 1, 2022 Case Laws Income Tax

Compounding of offence u/s 279 - evasion of tax - petitioner failed to file returns of income without reflecting the investment in the form of bank balance in a foreign.....
June 1, 2022 Case Laws Income Tax

Addition u/s 41(1) - non-confirmation of credit by the creditors - The existence of liability is purely a matter of fact. Proposition of law is well settled that where a....
June 1, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - extension of period of limitation from 6 years to 10 years - In plain terms a notice which had become time barred prior to 01.04.2021......
June 1, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - share application money receipts - Even though there were circumstances leading to suspicion, yet having taken an action......
June 1, 2022 Case Laws Income Tax

Nature of income - Income from other sources - interest income received u/s. 28 of Land Acquisition Act, 1984 as taxable u/s 56(2)(viii) r.w.s. 145A(b) - Scope of......
June 1, 2022 Case Laws Income Tax

Assessment u/s 153A - on-money in land transaction - simply because the buyer did not say anything about the ‘on money payment’, statement of the assessee in the absence....
June 1, 2022 Case Laws Income Tax

Rejection of books of accounts - estimation of sales - the recording of the statement by survey team under section 131(1) is not valid. Thus, no cognizance of such......
June 1, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - AO offered the income arising on purchase and sale of shares as business income and duly accepted by the Assessing Officer, the realignment of.....
June 1, 2022 Case Laws Customs

Revocation of Customs Broker License - exporters have fraudulently availed excess ITC, by receiving the goods at inflated prices from their supplier - The enquiry......
June 1, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - period of limitation - whether the issuance of Recovery Certificate would not trigger the right to sue. - A liability in respect of a claim arising.....
June 1, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Validity of order of NCLT admitting the application, bearing the signature of one member only -Pronouncement of the order in accordance with Rule 151 and 152 of......
June 1, 2022 Case Laws Insolvency and Bankruptcy

Quantification of CIRP cost - monthly fees payable to the Applicant under the Service Agreement - This Tribunal has clearly laid down that findings on questions of fact,....
June 1, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Company/ corporate debtor under liquidation - non-receipt of limited notice or receipt of defective limited notice - Personal Guarantor - whether the Demand......
June 1, 2022 Case Laws Central Excise

Admissibility of CENVAT Credit - capital goods used for setting up, erection and commissioning of the power plant - There are no merits in the submissions of the Revenue....
June 1, 2022 Case Laws VAT and Sales Tax

Refund/Reimbursement of the local tax paid - Intra-State purchase of declared goods - entitlement to refund is subject to the condition that CST is paid on inter-State......
May 31, 2022 Notes Indian Laws

Sole Proprietorship whether it falls under international commercial arbitration. - Notes
May 31, 2022 Notes Indian Laws

Dishonor of Cheques- A study of the interrelation between the provisions of Code of Criminal Procedure, 1973 and Negotiable Instruments Act, 1881. - Notes
May 31, 2022 Notes Companies Law

An examination of the terms of "Oppression and Mismanagement" under the Companies Act, 1956 and 2013. - Notes
May 31, 2022 Case Laws GST

Detention of goods alongwith the vehicle - new E-way bill - once the driver of the vehicle produces a valid e-way bill, the authorities concerned are responsible to......
May 31, 2022 Case Laws GST

Provisional attachment of Bank Accounts - On what basis, the Commissioner has decided to invoke Section 83 to go for a provisional attachment before which, whether the......
May 31, 2022 Case Laws GST

Profiteering - purchased a flat in the Respondent's project - allegation is that the Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of.....
May 31, 2022 Case Laws GST

Profiteering - supply of Services by way of admission to exhibition of cinematography films - It has been established that the Respondent has profiteered by way of......
May 31, 2022 Case Laws Income Tax

Exemption u/s 11 - whether the grant-in-aid received by the assessee was capital receipt or revenue receipt? - Even by way of amendment to Section 2(24) (xviii),......
May 31, 2022 Case Laws Income Tax

Validity of Revision u/s 263 - Whether inquiry or verification was not made by the Assessing Officer - Appellant, Revenue, is not in a position to point out as to what......
May 31, 2022 Case Laws Income Tax

Unaccounted credit in the savings bank account - unexplained investment u/s 69 - Though the learned counsel for the appellant raised a plea that the appellant was......
May 31, 2022 Case Laws Income Tax

Rectification u/s 154 - levy of interest u/s 234D of the Act from the date of grant of refund instead of date of receipt of cheque of refund, renders the issue to be......
May 31, 2022 Case Laws Income Tax

TP Adjustment - Engineering services and Administrative Support services - TPO has rejected the segmental approach adopted by the assessee for benchmarking its......
May 31, 2022 Case Laws Income Tax

TP Adjustment - Adjustment in respect of credit period - the contentions of Revenue and Assessee have not been thoroughly examined by the Ld. CIT(A) in proper......
May 31, 2022 Case Laws Income Tax

TP Adjustment - benchmarking the international transactions u/s 92CA(1) - Safe Harbour Rules - At the outset, we find that Safe Harbour Rules are applicable from......
May 31, 2022 Case Laws Income Tax

Exemption u/s.11 - Treatment of pharmacy income as income of charitable trust - the income from running the pharmacy which is integral part of the hospital is eligible......
May 31, 2022 Case Laws Income Tax

LTCG - Rejection of deduction claimed u/s 54F - Deduction u/s 54F of the Act only induces an assessee to make investment in residential house property. If the assessee......
May 31, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - LTCG - Whether agricultural land not a ‘capital asset’? - the report itself contents vague observation and cannot be used as evidence......
May 31, 2022 Case Laws Income Tax

Addition u/s 69 - assessee has made investment in the property - Proof of source of investment - As merely in the absence of sales bills, expenditure details etc., the......
May 31, 2022 Case Laws Customs

Anti-dumping duty - sunset review - Expiry of old notification, extension of existing duty for further one year and rescinding of anti-duty notification on the......

1 ....69 70 71 727374 75 76 77........ 124

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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 ...

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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 ...

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