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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 3701 to 3750 of 6197 Records

1 ....71 72 73 747576 77 78 79........ 124

May 28, 2022 Case Laws Income Tax

Assessment u/s 153A - There is no specific provision in the Act requiring the assessment u/s 153A to be made after issuing notice u/s 143(2) - there is no legal......
May 27, 2022 Notes Insolvency and Bankruptcy

Law of Limitation - Insolvency Proceedings - Apex Court's Ruling
May 27, 2022 Case Laws GST

Interest on belated deposit of admitted tax in instalment u/s 80 read with Rule 158 - the Commissioner is not conferred with power to allow such instalment in respect of....
May 27, 2022 Case Laws GST

Exemption form GST - Nashik Cambridge Pre-School - supply of Pre-school education service to its students against fee - supply of some goods to its Pre-school students,.....
May 27, 2022 Case Laws GST

Levy of GST - Revenue Sharing invoices raised by one party on to another party - it is observed that Auriga Research Private Limited, who have filed the application, is.....
May 27, 2022 Case Laws GST

Seeking grant of bail - misuse of ID password of UDIN and OTP - Allegation against the Chartered Accountant - preparation of forged certificates for bogus/nonexistent......
May 27, 2022 Case Laws Income Tax

Refund the amount adjusted in excess of 20% of the disputed demand - action of the respondents and the Revenue Authorities is violative of Article 265 of the......
May 27, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - it cannot be stated that the petitioner was not aware of the reasons for reopening of the assessment. The petitioner has......
May 27, 2022 Case Laws Income Tax

Revision u/s 263 - The argument of the petitioner that the assessment order was not prejudicial to the interest of revenue and therefore the proceeding under Section 263....
May 27, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Transfer Pricing Reference u/s 92CA - Revenue does not dispute that both the source of income and the subject investment are mentioned.....
May 27, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Accommodation entries receipt - Without scrupulous compliance of jurisdictional parameters, the Assessing Officer was obviously not......
May 27, 2022 Case Laws Income Tax

MAT computation u/s 115JB - Adjustment of resultant gains / losses of the amalgamation - Accumulated loss - cancellation of shares - Share Capital was reduced with a......
May 27, 2022 Case Laws Income Tax

TDS u/s 195 - withholding of tax - GBAs/BDAs are not paid for rendering any managerial, technical or consultancy services but only for promoting sale on behalf of the......
May 27, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Recovery of electricity dues - Liability of successful Auction Purchaser in the liquidation proceeding of the Corporate Debtor - The submission of the Appellant......
May 27, 2022 Case Laws Income Tax

Addition of agricultural income as unexplained income - No agriculture activities can be said to be done. Further, in the form No. 7/12, there is no details of farming......
May 27, 2022 Case Laws Customs

Validity of Issuance of summons - The learned Courts below did not consider that at the stage of Section 200 of Cr. P.C., the exemption can only be given to a public......
May 27, 2022 Case Laws Customs

Issuance of summons directly to the Managing Director of the petitioner Company without providing the alternative of it being issued to an authorized representative -......
May 27, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of Limitation - Exclusion of certain period - NCLT rejected the application - The Adjudicating Authority has committed error in rejecting the....
May 27, 2022 Case Laws Service Tax

Construction for the purpose of Commerce and Industry or not - Hut Bazaar - The issue of collection of nominal fee with respect to the stalls for facilitating the......
May 27, 2022 Case Laws Service Tax

Refund claim filed by legal heir of the proprietress - seeking refund tof amount paid by the proprietary concern after the expiry of proprietress, in respect of the......
May 27, 2022 Case Laws Central Excise

Constitutional validity of amendment in the Area Based exemption - Denial of benefit of exemption - exclusion of a particular khasra in the Excise Notification - It is......
May 27, 2022 Case Laws Central Excise

Validity of revival notices - original show cause notices were issued to the petitioners between the years 2007 and 2012 - revival of these proceedings after a gross......
May 27, 2022 Case Laws Central Excise

Valuation of excisable goods - genuine factory gate price - No documents have been produced before us by the Revenue to substantiate their claim that goods were not sold....
May 27, 2022 Case Laws Central Excise

Validity of SCN - Whether the corrigendum/addendum to the show-cause notice is valid in law? - The addendum supplements the allegations in the original show-cause notice....
May 26, 2022 Notes GST

Ocean Freight-A Brief study of Recent Supreme Court Judgement dismissing petition of Union of India in case of RCM.
May 26, 2022 Notifications DGFT

Amendment in import policy of Paper and incorporation of policy condition in Chapter 48 of ITC (HS), 2022, Schedule - I (Import Policy) - Notification
May 26, 2022 Circulars SEBI

Simplification of procedure and standardization of formats of documents for issuance of duplicate securities certificates - Circular
May 26, 2022 Circulars FEMA

Guidelines on import of gold by Qualified Jewellers as notified by – The International Financial Services Centers Authority (IFSCA) - Circular
May 26, 2022 Circulars Insolvency and Bankruptcy

Review of circulars - it has been decided to rescind circulars listed in the Annexure - Circular
May 26, 2022 Notifications DGFT

Import of Oxytocin reference standards is permitted exclusively for the purpose of test and analysis subject to submission of Test License issued by the DGCI / CDCSO. -.....
May 26, 2022 Notifications Customs

Seeks to amend notification No. 27/2011 dated 1st March, 2011 to increase export duty on certain goods. - Notification
May 26, 2022 Notifications Customs

Effective rate of Agriculture Infrastructure and Development Cess for specified goods - Seeks to further amend notification No. 11/2021- Customs dated 1 st February,......
May 26, 2022 Notifications Customs

Seeks to amend Second Schedule of the Customs Tariff Act, 1975 to increase and levy Export duty. - Notification
May 26, 2022 Notifications Customs

Effect rate of Customs Duty on import of goods - Seeks to further amend notification No. 50/2017- Customs dated 30th June, 2017. - Notification
May 26, 2022 Circulars SEBI

Circular on Development of Passive Funds - to protect the interests of investors in securities and to promote the development of, and to regulate the securities market.
May 26, 2022 Case Laws GST

Demand and Recovery u/s 74 - Cross state adjustment of unutilized input tax credit - input service distributor (ISD) - It is pertinent to notice that in view of......
May 26, 2022 Case Laws GST

Validity of SCN - Denial of Input Tax Credit - complete mismatch between the supplier and the petitioner - mismatch rectified or not - Section 42(3) of the GST Act - the....
May 26, 2022 Case Laws GST

Condonation of delay in filing appeal - requirement of mandatory pre-deposit - Since this Court had directed the Appellate Authority to exclude the period spent by the......
May 26, 2022 Case Laws GST

Classification of services - rate of GST - (Training Academy) Fire Prevention & Emergency Training and Awareness Programmes - Serial No.69 of the Notification No.......
May 26, 2022 Case Laws GST

Seeking grant of Bail - input tax credit - non-existent suppliers - non receipt of goods - Considering the gravity of the alleged offence, severity of the punishment......
May 26, 2022 Case Laws Income Tax

Disallowance u/s. 43B - Electricity Duty deposited into designated bank Account as per direction of this Court - under the interim orders passed by this Court as much as....
May 26, 2022 Case Laws Income Tax

Addition u/s 69A - unexplained investment in the bank account - Though there is no specific evidence but the circumstances of the assessee and his lifestyle do suggest......
May 26, 2022 Case Laws Income Tax

Levy of penalty u/s 272A(1)(C) - Failure to comply to the summon issued u/s 131(1) - AO has rightly acted as per the provision of sub-Section 3 of Section 272A of the......
May 26, 2022 Case Laws Income Tax

Deemed dividend under section 2(22)(e) - assessee claimed that advances were received as business advances, however, the assessee failed to produce any documentary......
May 26, 2022 Case Laws Income Tax

Disallowing excess directors remuneration - sum paid towards directors remuneration and that is to the extent of 80% of the net profit - the AO has not carried out any......
May 26, 2022 Case Laws Income Tax

Nature of expenditure - Disallowing revenue expenditure on product testing prototyping and verification expenses - Expenditure was incurred only up-gradation of existing....
May 26, 2022 Case Laws Income Tax

Correct head of income - Characterization of income - rental income as 'business income' or 'income from house property' - there is no doubt that assessee has object of.....
May 26, 2022 Case Laws Income Tax

Gain on sale of plot - capital Income or business income - assessee is engaged in the business of real estate on part-time basis - the transaction undertaken qualifies......
May 26, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - Article 137 of the Limitation Act, 1963 - Under Article 137, time from which period begins to run is “when the right to apply....
May 26, 2022 Case Laws VAT and Sales Tax

Requirement of pre-deposit - Rejection of appeal - Since statutory deposits as discussed in the foregoing paragraphs were not made, the appeals were rejected summarily......

1 ....71 72 73 747576 77 78 79........ 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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