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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 3651 to 3700 of 6197 Records

1 ....70 71 72 737475 76 77 78........ 124

May 31, 2022 Case Laws Service Tax

Validity of SCN and audit notes issued - mandatory pre-show cause notice Consultation- A master circular issued by the department is binding upon its officers. The......
May 31, 2022 Case Laws Service Tax

Principles of natural justice - Reply not given for notice served - There are no justification for the peremptoriness of the adjudicating authority in foreclosing grant.....
May 31, 2022 Case Laws Service Tax

Refund of service tax aid on input services - export of taxable output services - Service tax was paid on RCM basis - The subsidiaries/ branch offices provide the said......
May 31, 2022 Case Laws Central Excise

Claim of interest on delayed refund - excess paid Swachh Bharat Cess and Krishi Kalyan Cess - there cannot be any estoppel against a statute. Once the statute provides......
May 31, 2022 Case Laws Central Excise

100% EOU - refund of cenvat credit accumulated - The order of the lower authority has denied the refund stating that the waste generated is more than the prescribed......
May 31, 2022 Case Laws Central Excise

Marketability/saleability/dutiability - The marketability for the purpose of levy of excise duty needs to be determined at the relevant time and evidences to that effect....
May 31, 2022 Case Laws VAT and Sales Tax

Territorial Jurisdiction - situs of sale - whether alleged lease rentals could be brought to tax under the Haryana VAT Act by State of Haryana even though agreements in.....
May 31, 2022 Case Laws Indian Laws

Dishonor of Cheque - forgery of signature in the cheque - if the permission to examine the handwriting expert is not permitted on the ground that the holder has the......
May 30, 2022 Notes Customs

Issuance of summons directly to the Managing Director of the company without calling for or summoning the other authorised representatives. - Notes
May 30, 2022 Notes Indian Laws

Cognisable and non bailable offence or not - An insight into the understanding of section 63 of the Copyright Act, 1957. - Notes
May 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - valid approval u/s 151 - The approving authority-the PCIT, has stated that he agrees with the comments of the A.O., which were annexed.....
May 30, 2022 Case Laws Income Tax

Addition u/s 68 - Unexplained cash deposit - sale of land being agricultural receipt - the purchase and sale has been done in a short period of time. In this view of the....
May 30, 2022 Case Laws Income Tax

LTCG - Period of holding of asset - deduction u/s 54 - So far as the residential building/house constructed on the said land is concerned, it was constructed in ay:......
May 30, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained credit - Onus to prove - share capital introduced - the assessee failed to explain the sources of investment of cash of Rs. 10 lacs each by....
May 30, 2022 Case Laws Income Tax

Disallowance u/s 36(1)(iii) - commercial expediency to give no interest loans - the assessee’s arguments that there was a running account with the sister concern (viz.......
May 30, 2022 Case Laws Income Tax

Excess stock found during the course of survey - It goes without saying that the onus to prove that the earlier admission at the time of survey was wrongly made, was on.....
May 30, 2022 Case Laws Income Tax

Disallowance of brokerage paid to various persons by considering them to be ingenuine - When the Department has accepted the Income Tax Returns of the brokers and did......
May 30, 2022 Case Laws Income Tax

Long Term Capital Gain from sale of land - valid transfer of a capital asset or not? - Possession given or not? - The assessee placed reliance on the “Affidavit” of......
May 30, 2022 Case Laws Customs

Smuggling - recovery of foreign goods from the appellant by way of town seizure - Gold Coins - The whole burden or onus to establish the smuggled nature of goods/gold is....
May 30, 2022 Case Laws Insolvency and Bankruptcy

CIRP - dues of EPF - The law as it exists today does not oblige the IRP/RP to send any information to any creditor or statutory authority even if the records of the......
May 30, 2022 Case Laws Insolvency and Bankruptcy

Family dispute over management of a Company - It cannot be disputed that the Company’s Article of Associations (AoA) is more powerful than the MOU and that too not......
May 30, 2022 Case Laws Insolvency and Bankruptcy

Claim of electricity dues - Approval of Resolution Plan - In the present case, the Operational Creditors have been given only miniscule of their admitted claim to the......
May 30, 2022 Case Laws Insolvency and Bankruptcy

Service of limited notice - the Appellant has been served copy of the Application under Section 95(1) as per the requirements of the statute and since the Appellant was.....
May 30, 2022 Case Laws Central Excise

Recovery of refund already granted - Refund of Education Cess and Secondary & Higher Education Cess - since the assessee has been held entitled to the refund of the......
May 30, 2022 Case Laws Central Excise

Monetary limit for filing appeal by Revenue - The department may not file appeal in isolation on the subject with lower valuation and wait for other similar to come and.....
May 30, 2022 Case Laws VAT and Sales Tax

Priority of charge over assets - Secured creditors versus Crown Debts (State tax dues) - Attachment of property - default in repayment of loan amount - the State cannot.....
May 30, 2022 Case Laws VAT and Sales Tax

Constitutional validity of amendment - discrimination within the works contractors - discrimination between the dealers who purchase goods within the State and outside......
May 28, 2022 Notes Indian Laws

Writ jurisdiction with respect to order of National Consumer Disputes Redressal Commission. - Notes
May 28, 2022 Notes Income Tax

Strictures against the Income Tax Office - abuse of authority by the revenue officers, ignoring the provisions of law - Notes
May 28, 2022 Notifications GST

Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 - Notification
May 28, 2022 Circulars SEBI

Modification in Cyber Security and Cyber resilience framework of Qualified Registrars to an Issue and Share Transfer Agents (“QRTAs”) - Circular
May 28, 2022 Circulars SEBI

Modification to Standard Operating Procedure in the cases of Trading Member / Clearing Member leading to default - Circular
May 28, 2022 Circulars GST

Deposit of tax during the course of search, inspection or investigation. - there may not be any circumstance necessitating `recovery' of tax dues during the course of......
May 28, 2022 Case Laws GST

Pure service - Benefit of exemption from GST - Governmental Entity or not - Renting of immovable Property Services i.e. 'Pure Service' provided by the applicant to......
May 28, 2022 Case Laws GST

Exemption from GST - The training and coaching in Football, Basketball, Athletic, Cricket, swimming, Karate, Dance by the applicant would be covered under Entry No. 80......
May 28, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Thus this Court is of the view that despite lapse of four years and a scrutiny assessment, there is fresh tangible material in the......
May 28, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of a notice issued u/s 148 - The petitioner had not disclosed the amount of reimbursement of expenses claimed by it and the......
May 28, 2022 Case Laws Income Tax

TP adjustment - Intragroup services filed by the assessee from its AE - Either way when the Revenue seeks to disturb the Most Appropriate Method adopted by the assessee,....
May 28, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - approval u/s.151 - No wonder that the assessee’s claim before the ld. CIT(A) is ambivalent, stating that the proceedings......
May 28, 2022 Case Laws Income Tax

Bogus LTCG - bogus share transaction - As in so far as cancellation of registration of sub-broker by the NSE through whom the assessee had sold shares of Buniyad......
May 28, 2022 Case Laws Customs

Levy of Anti Dumping Duty - likelihood of recurrence of dumping and injury in the event of expiry of duty - the designated authority should re-examine whether the......
May 28, 2022 Case Laws Customs

Levy of penalty u/s 112(a) and 114AA of the Customs Act - detention of yacht - suspicion of foul play - evasion of Customs Duty - The initial burden to prove proper......
May 28, 2022 Case Laws Customs

Classification of goods - Air conditioners with both heating and cooling functions - Since we have held that the classification of the impugned goods as determined by......
May 28, 2022 Case Laws Customs

Misdeclaration and undervaluation of imported goods - Cosmetic goods - not supported with certificate of the Controller of Drugs and Cosmetics Organization (CDSCO) -......
May 28, 2022 Case Laws Customs

100% EOU - Scope of letter of permission (LOP) - The entire case of revenue is based on the fact that appellant had manufactured these finished products which were not......
May 28, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt and dispute or not - Having regard to the admission of the liability in the correspondences and in the ledger confirmation letters....
May 28, 2022 Case Laws Service Tax

Excess utilisation of cenvat credit - Whether the appellant is liable to pay interest and penalty on account of alleged excess utilisation of cenvat credit - The demand.....
May 28, 2022 Case Laws Central Excise

Extended period of limitation - Debonding of an EOU - allegation of short-paid duty at the time of De-bonding - On the basis of the ‘No Dues Certificate” issued by the......
May 28, 2022 Case Laws Central Excise

Recovery of wrongfully availed CENVAT Credit - capital goods - As there is no denial of the fact that appellants have utilized theses capital goods for manufacture and......
May 28, 2022 Case Laws VAT and Sales Tax

Interpretation of statute - Levy of VAT - credit note received subsequent to the date of the invoice - Determination of Turnover - Input Tax Credit - Large Bench......

1 ....70 71 72 737475 76 77 78........ 124

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F: Transfer of ITC without filing ITC-02

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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 ...

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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