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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 3851 to 3900 of 6197 Records

1 ....74 75 76 777879 80 81 82........ 124

May 20, 2022 Case Laws Companies Law

Oppression and Mismanagement - validity of Board Meetings - validity of withdrawal of resignation from the post of Directorship - the thrust of the Duomatic Principle is....
May 20, 2022 Case Laws Insolvency and Bankruptcy

CIRP in progress - moratorium in effect - recovery of dues from NPA - It is claimed that since the moratorium under Section 14 of the IBC has ceased to subsist after the....
May 20, 2022 Case Laws Insolvency and Bankruptcy

Pecuniary Jurisdiction - whether non-payment of TDS amount is debt or not - Present is a case where the Operational Creditor has misused the process of I&B Code in......
May 20, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Related Parties - Financial Creditors - the documentary evidence on record clearly establishes that the entire loan was converted into equity and......
May 20, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT rejected the application on the ground of pre-existing dispute - the purported dispute considered by the Adjudicating Authority as a result of.....
May 20, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application - Operational Creditors - pre-existing disputes with respect to the price of the equipment supplied or not - It is......
May 20, 2022 Case Laws Insolvency and Bankruptcy

Rejection of the simultaneous claim by the Resolution Professional of the Corporate Debtor - Claim filed by the Applicant with respect to the corporate guarantee given......
May 20, 2022 Case Laws Service Tax

Refund of service tax paid - payment of tax due to mistake in facts or of law - period of limitation - The law with respect to the deposits being made by the assessee......
May 20, 2022 Case Laws Central Excise

Failure to pay Central Excise duty while taking CENVAT credit - The fact that appellant had taken the CENVAT Credit without payment of any duty has not been challenged......
May 20, 2022 Case Laws Central Excise

Levy of penalty under Rule 12 (6) of Central Excise Rules - late filing of Returns (ER-1) for the period July, 2017 to February, 2018 - There is no saving Clause in the.....
May 20, 2022 Case Laws Indian Laws

Dishonor of Cheque - Insufficient Funds - Since, the drawer of the cheque was the accused Company, solely on the ground that the respondent had signed the cheque, a......
May 19, 2022 Notifications DGFT

Amendment in import policy condition of Fresh Ginger under Chapter 09 of the ITC (HS) 2022, Schedule -I (Import Policy) - Import of Fresh ginger, wholly produced in......
May 19, 2022 Notifications SEBI

SEBI notifies the recognition granted to the Indian Commodity Exchange Limited stands withdrawn - Notification
May 19, 2022 Notifications SEBI

Renewal of recognition to Multi Commodity Exchange Clearing Corporation Limited for three years commencing on the 31st day of July, 2022 and ending on the 30th day of......
May 19, 2022 Notifications Customs

Rate of exchange of one unit of foreign currency equivalent to Indian rupees - Rate of the Turkish Lira modified - Notification
May 19, 2022 Case Laws GST

Seeking provisional release of goods and conveyance - suspicious transaction involving fake input tax credit - Power and jurisdiction u/s 129 versus u/s 130 - Delinking.....
May 19, 2022 Case Laws GST

Cancellation of registration of applicant-company - opportunity of personal hearing not provided - the reason assigned by the respondent authority is without any basis......
May 19, 2022 Case Laws GST

Rejection of refund claim on the ground that such claim has been put forward manually and not by way of online - it seems that the respondent No.4 has no idea about Rule....
May 19, 2022 Case Laws Income Tax

Unexplained income - whether withdrawals in the name of the partners of the firm represents the unaccounted income of the firm? - The Tribunal first looked into Section.....
May 19, 2022 Case Laws Income Tax

Disallowances of centenary celebration expenses, gift distribution and interest relief to society expenses - The expense incurred on account of relief fund to celebrate.....
May 19, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - fee for grant of software license cannot be taxed in India. Since we have held that the subject transaction of receipt of......
May 19, 2022 Case Laws Income Tax

Unexplained cash credit - In fact, the loans are taken from close family members and friends. It is not a case of the AO that the assessee had taken loans from certain......
May 19, 2022 Case Laws Income Tax

Denial of claim u/s 80IA - quantum of deductions - How and why the assessee has not debited any administrative expenses even no any salary expenditures have been shown......
May 19, 2022 Case Laws Income Tax

Assessment u/s 153A - Addition made without any incriminating document or not - Accommodation entry - the ld.CIT(A) has elaborately discussed the incriminating evidences....
May 19, 2022 Case Laws Income Tax

Disallowance of Development/improvement expenses - payment to related parties - Considering the fact that neither the assessee could substantiate with documentary......
May 19, 2022 Case Laws Income Tax

TDS u/s 194C or 194I - car rent expenses incurred by assessee - variation in threshold limit - the assessee has deducted TDS u/s. 194I in respect of one of the lessor,......
May 19, 2022 Case Laws Income Tax

Capital gain computation - indexed cost of acquisition - correct date and year for the computing indexation - Power of Attorney holder - Assessee has proved his......
May 19, 2022 Case Laws Income Tax

Addition us 68 - CIT-A deleted the addition - Considering the discrepancy shown by the Ld. CIT(A), we are of the opinion that the order passed by the Ld. CIT(A) in not......
May 19, 2022 Case Laws Income Tax

Exemption u/s 11 - seeking benefit on the ground of mutuality in case of denial of benefit of section 11 by invoking section 13 - the assessee has clearly gave the......
May 19, 2022 Case Laws Customs

MEIS scheme - denial of benefit of section 149 of the Customs Act, 1962 - Amendment to shipping bills - The argument on behalf of the Revenue is that once the goods are.....
May 19, 2022 Case Laws Customs

Revocation of Customs Broker License - On the same set of evidences, two different findings have been recorded by the Commissioners at Nagpur and Mumbai. Such a......
May 19, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Status of NOIDA authority - Financial Creditors or Operational Creditors - We must not be oblivious to the following prospect, should we find that the appellant......
May 19, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Status of NOIDA authority - Financial Creditors or Operational Creditors - dues outstanding under the lease - , in the lease in question, there has been no......
May 19, 2022 Case Laws Service Tax

Taxability - business auxiliary service - ‘build operate transfer’ (BOT) - TOLL- possession of the upgraded/constructed asset is transferred to the appellant for the......
May 19, 2022 Case Laws Service Tax

Refund claim - credit of additional duty of customs (CVD) on inputs imported - It is clear that even as per the tripartite contracts, the appellants are a sort of......
May 19, 2022 Case Laws Central Excise

Condonation of delay of 1433 days in filing appeal before the tribunal - Tribunal condoned the delay in revenue appeal - error of law or not - In view of the facts and......
May 19, 2022 Case Laws Central Excise

Valuation of goods - method of valuation - sale of goods from depot / customer care center - It is found that the form in which the goods have been sold at depot are in.....
May 18, 2022 Circulars DGFT

Prohibition on export of wheat - wherever wheat consignments have been handed over to Customs for examination and have been registered into their systems on or prior to.....
May 18, 2022 Circulars Income Tax

Deduction of TDS / Collection of TCS at higher rate for non-filing of ITR by the deductee - The deductor or the collector may check the PAN in the functionality at the......
May 18, 2022 Circulars Customs

Enabling export of Bangladesh goods to India by rail in closed containers - procedure is prescribed for movement and clearance of goods imported in containers on trains.....
May 18, 2022 Notifications GST

Extends the due date for depositing the tax due under proviso to sub-section (7) of section 39 of the Central Goods and Services Tax Act, 2017 in FORM GST PMT-06 for the....
May 18, 2022 Notifications GST

Extends the due date for furnishing the return in FORM GSTR-3B for the month of April, 2022 till the 24th day of May, 2022 - Notification
May 18, 2022 Case Laws GST

Detention of goods alongwith vehicle - generation of two e-way bills - Once the delivery of the goods which has not been taken by the petitioner, has not been disputed......
May 18, 2022 Case Laws GST

Transitional Credit (ITC) - Permission for re-opening the common portal so as to enable the petitioner to submit the Form GST TRAN-1 electronically or to permit the......
May 18, 2022 Case Laws GST

Classification of goods - article of stationary or not - activity of printing - Pattadar pass book cum title deed (document of title) - Composite supply or not - The......
May 18, 2022 Case Laws GST

Profiteering - supply of Services by way of admission to exhibition of cinematography films - benefit of reduction in the GST rate not passed on - the Respondent is......
May 18, 2022 Case Laws GST

Profiteering - construction service - Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of commensurate reduction in the prices - the ITC,....
May 18, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - “tangible material” - There is no whisper in the impugned reassessment order as to how the AO has arrived at the......
May 18, 2022 Case Laws Income Tax

Revision u/s 263 - an order which is erroneous and prejudicial to the interest of Revenue - When all the evidences relating to commission/brokerage paid by assessee both....
May 18, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Unexplained cash deposits - in the order-sheet, the assessee’s representative has accepted that the bank accounts wherein cash......

1 ....74 75 76 777879 80 81 82........ 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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