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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 3751 to 3800 of 6197 Records

1 ....72 73 74 757677 78 79 80........ 124

May 25, 2022 Case Laws GST

Seeking grant of regular bail - availment of fraudulent input tax credit - bogus/fake firms - criminal conspiracy - Without meaning any expression of opinion on the......
May 25, 2022 Case Laws GST

Classification of goods - second hand or used 'Paintings' - GST on margin - determination of the liability to pay tax - shall be paid by the applicant on the difference.....
May 25, 2022 Case Laws GST

Seeking grant of Bail - wrongful availment of Input Tax Credit - fake invoices - Considering the seriousness and nature of the offence allegedly committed by the......
May 25, 2022 Case Laws Income Tax

Eligibility of relief u/s 89 r.w. Rule 21A of I.T. Rules - Amount to be spread over the years including future years - compensation received by the assessee as only......
May 25, 2022 Case Laws Income Tax

Disallowance of deduction u/s 80IB - Comparing profitability of two entities - as rightly noted by Ld. CIT(A), the profitability of the two entities could not be......
May 25, 2022 Case Laws Service Tax

Non-discharge of tax liability - Petitioner neither got service tax registration nor paid any service tax on the taxable consideration received - demand alongwith......
May 25, 2022 Case Laws Service Tax

Levy of Service Tax - Cargo Handling Services - there are no merit in the argument of Revenue that the activity of Cargo Handling in the Container Freight Station is......
May 25, 2022 Case Laws Central Excise

Clandestine removal - prints out taken from the Hard Disk recovered in the premises of the alleged secret office (claimed to be a third party premises or godown) -......
May 25, 2022 Case Laws Income Tax

Addition of transportation charges - The contention of the Assessee that its books were destroyed in a cyclone ought not to have been brushed aside easily by the ITAT -.....
May 25, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - The inquiry at this stage is only to see whether there are reasonable grounds for the Income Tax Officer to believe and not whether the....
May 25, 2022 Case Laws Income Tax

Unexplained cash credit u/s 68 - the borrowings from NBFC, Bank can not be treated as unexplained cash credit u/s 68 of the Act which was done by the AO simply on the......
May 25, 2022 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12A denied - For registration u/s 12A the steerage of the Act is that the identity of assessee and the activity relating to the main.....
May 25, 2022 Case Laws Income Tax

TDS / withholding tax u/s 195 - the consideration paid by ESPN India for purchase of advertisement space was not taxable during the period under consideration. The......
May 25, 2022 Case Laws Income Tax

Deemed dividend under Section 2(22)(e) - addition only qua the peak amount - Whether addition should be restricted to the peak amount of the loans given during the year?....
May 25, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Amount of gross income shown by assessee AO has disbelieved gross receipt - the ld. AO should have made independent inquiry of the......
May 25, 2022 Case Laws Income Tax

Disallowance on account of interest paid on delayed payment of TDS - as the tax deducted at source (TDS) is not in the nature of the income tax which is required to be......
May 25, 2022 Case Laws Insolvency and Bankruptcy

Approval of Resolution plan - Abatement, extinguishment, discharge and settlement of claims raised by original respondents - Section 31(1) of IBC - the liability raised.....
May 24, 2022 Case Laws GST

Refund of IGST - A separate application for refund was not required to be filed. - the shipping bills would operate as a refund application as envisaged under Section 54....
May 24, 2022 Case Laws GST

Validity of SCN - mandatory requirement of pre-show cause notice consultation - W.E.F 15.10.2020 i.e., after the impugned SCN was issued, Rule 142(1A) has undergone a......
May 24, 2022 Case Laws GST

Refund on the exports made by the petitioner - Prescribed procedure for filing of correct GSTR-1 and GSTR-3B returns - details itself have not been received from GSTN......
May 24, 2022 Case Laws GST

Benefit of exemption from GST - Supply or not - definition of business u/s 2(17) - activities carried out by the appellant to the plot holders in terms of provisions of.....
May 24, 2022 Case Laws GST

Input Tax Credit - Plant and Machinery or not - whether LNG jetties proposed to be built - The LNG Jetties being built by the appellant are not in the nature of ‘plant......
May 24, 2022 Case Laws Income Tax

Taxpayer's grievance from High pitched scrutiny assessment - Conflicting orders passed by National Faceless Assessment Centre - High-pitched and unreasonable assessment.....
May 24, 2022 Case Laws Income Tax

Disallowance of sales tax (CGST and SGST) u/s. 43B - CGST and SGST has not been paid before the due date of filing Income Tax return u/s. 139(1) since the assessee has......
May 24, 2022 Case Laws Insolvency and Bankruptcy

Impact of Section 60(6) of the IBC - Exclusion of moratorium period for initiation of proceedings of suit - Interpreting the statute in the manner which the appellant......
May 24, 2022 Case Laws Insolvency and Bankruptcy

Liability of respondents to pay its share of the Cash Calls - Appointment of nominee arbitrator - adjudication of the disputes that have arisen between the parties in......
May 24, 2022 Case Laws Service Tax

CENVAT Credit - duty paying invoices - While holding that credit of Service Tax cannot be availed just because M/s IGSSTPL had raised a debit note on the appellants......
May 24, 2022 Case Laws Service Tax

CENVAT Credit - input services - Construction/ Works Contract Service for re-carpeting of road in their industrial estate - any construction and works contract if used......
May 24, 2022 Case Laws Central Excise

Refund of CENVAT Credit - the decision of the tribunal in the case of Nirma LTD. relied upon by the appellant is of no help to the appellant for the reason that the same....
May 24, 2022 Case Laws Indian Laws

Dishonor of cheque - suit promissory notes - fill up the blanks - There is no mandatory provision under the Negotiable Instruments Act that both the signature and thump.....
May 24, 2022 Case Laws Income Tax

Disallowing commission expenses u/s 37 - As all the persons to whom commission was paid were either Directors of the Company or their relatives. None of them is shown to....
May 24, 2022 Case Laws Income Tax

TP Adjustment - MAP Settlement - the provisions of the amended Rule 44G(5) stipulate that there shall not be a decrease in the income or increase in the loss of an......
May 24, 2022 Case Laws Income Tax

Assessment under Faceless Assessment Scheme u/s 144B - Assuming that the web portal started functioning from September 2021, from which date exactly it started working......
May 24, 2022 Case Laws Income Tax

Nature of receipt - subsidy received in the form of octroi refund as revenue receipts invoking the provisions of section 28(iv) - Revenue or capital receipt - Since the.....
May 24, 2022 Case Laws Income Tax

Addition u/s 68 - Bogus unsecured loan - The assessee no doubt has produced bank statement/confirmation of the entities from which the money found its place in the bank.....
May 24, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - accrual of income for assessee society - In assessee`s appeal assessing officer treated contribution towards welfare Fund and Hospital Fund as......
May 24, 2022 Case Laws Income Tax

Addition u/s 68 - Bogus share transactions - accommodation entries receipt - all these shares in the preceding as well as in the current year were purchased from various....
May 24, 2022 Case Laws Income Tax

Disallowance u/s 40A(3) - Cash purchase of paddy - Purchase from the farmer or trader - The status of the seller as farmer or trader is determined by the Mandi Samiti at....
May 24, 2022 Case Laws Income Tax

JDA - Proof of conversion of land into stock-in-trade - though the sale is more than One Crore, no Audit Report is filed by the assessee. No Balance Sheet has been filed....
May 24, 2022 Case Laws Income Tax

Exemption u/s 11 / 10(23C)(vi) - Condonation of delay - There is no such provision nor there is any power to condone the delay after considering the reasonable reasons......
May 23, 2022 Notifications Customs

Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Amendment Rules, 2022 - Notification
May 23, 2022 Notifications Customs

Anti-dumping duty (ADD) imposed on PU Leather originating in or exported from China PR - Notification
May 23, 2022 Notifications Companies Law

Companies (Incorporation) Second Amendment Rules, 2022 - Form INC-9 substituted - Notification
May 23, 2022 Circulars SEBI

Modification in Cyber Security and Cyber Resilience framework of Stock Exchanges, Clearing Corporations and Depositories - Circular
May 23, 2022 Notifications Customs

Rate of exchange of one unit of foreign currency equivalent to Indian rupees - For Import of Goods and Export Goods - Notification
May 23, 2022 Circulars DGFT

Enlistment of an Agency and amendment in details of an authorized agency under Appendix 2E of FTP, 2015-2020 - Nag-Vidarbha Chamber of Commerce- authorized to issue......
May 23, 2022 Circulars SEBI

Revised format of security cover certificate, monitoring and revision in timelines - to protect the interest of investors - Circular
May 23, 2022 Case Laws Income Tax

Claim of deduction u/s 10A / 10AA on Disallowance made u/s 40(a)(ia) due to non deduction of TDS - Business Development Commission paid to its US based Associated......
May 23, 2022 Case Laws Income Tax

TP Adjustment - Extraordinary one-time cost due to change in assumption for actuarial valuation - Since the actuary determined the amount of the provision to be created.....
May 23, 2022 Case Laws GST

Detention of goods alongwith the vehicle - breakdown of vehicle - non-extension of the validity of the e-way bill - intent to evade tax or not - the explanation offered.....

1 ....72 73 74 757677 78 79 80........ 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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