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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 3901 to 3950 of 6197 Records

1 ....75 76 77 787980 81 82 83........ 124

May 18, 2022 Case Laws Income Tax

Cash deposit of during demonetization period - total deposits made by the assessee to his bank account was below Rs.2,50,000/- - when the CBDT Circulars clearly provide,....
May 18, 2022 Case Laws Income Tax

Disallowances u/s.40A(3) r.w.r 6DD - payment to agent or not - payment of expenses was made in cash exceeding the stipulated amount - it is seen that the assessee made......
May 18, 2022 Case Laws Income Tax

Eligibility for Tonnage Tax Scheme - whether the assessee is only a fractional owner - In this case, the claim of the learned AR for the assessee was that the assessee......
May 18, 2022 Case Laws Income Tax

Capital gain computation - cost of acquisition as well as cost of construction - AO has not even attempted to verify the correctness of the cost of land and construction....
May 18, 2022 Case Laws Income Tax

TDS u/s 194C - determination of job work charges / miller cost - milling of paddy - As per AO milling costs paid by the appellant are discounted costs and need to be......
May 18, 2022 Case Laws Customs

Classification of goods - mill processed non-allow ferrous waste metal goods wound in a coil - goods has been treated as waste material or not - The metal waste is......
May 18, 2022 Case Laws Customs

Enhancement of penalty without given a reasonable opportunity of hearing - power of the commissioner of customs (appeals) - The 1st respondent/the Commissioner in appeal....
May 18, 2022 Case Laws Customs

Penalty u/s 114(i) - illegal activities with the tenants - tenant was using the property, which was rented out by the petitioner for storing turtles and tortoises. - It.....
May 18, 2022 Case Laws SEBI

Pledge of shares - Pawnor and the pawnee’s right to sue for recovery and sell the pawned goods - As to be held that registration of the pawn, that is the dematerialised.....
May 18, 2022 Case Laws Insolvency and Bankruptcy

Liquidation of the Corporate Debtor - CIRP period has expired and no resolution plan was approved by the Committee of Creditors - The Corporate Debtor is ordered to be liquidated - Tri
May 18, 2022 Case Laws Insolvency and Bankruptcy

Seeking direction upon Respondent No. 1 to hand over the possession of Birpara Tea Estate (Tea Estate) to the Resolution Professional - The lease given to the Corporate.....
May 18, 2022 Case Laws Service Tax

Demand of service tax on partners services to partnership firm - separate identity - mutuality of services - there cannot be a service provider – service recipient......
May 18, 2022 Case Laws Central Excise

Non-appointment ‘Member’ in the various Benches of the Settlement Commission - We hope and expect the respondent/Government to act in time so that, at the end of one......
May 18, 2022 Case Laws Central Excise

CENVAT Credit - inputs - capital goods - input services - receipt of goods and thereafter use for fabrication as per Chartered Engineer’s Certificate is not contested,......
May 17, 2022 Case Laws GST

Provisional Attachment of Bank Accounts - No notice u/s 74 was issued - Power u/s 83 of the GST - as on the date of attachment order dated 22.10.2021, there was no......
May 17, 2022 Case Laws GST

Violation of principles of natural justice - allegation that the petitioner has committed fraud and claimed input tax credit without movement of the vehicle through the.....
May 17, 2022 Case Laws GST

Violation of principles of natural justice - Not giving an opportunity of hearing the petitioner - The order also states that the owner of the goods, in his reply stated....
May 17, 2022 Case Laws GST

Profiteering - purchase of flats - benefit of Input Tax Credit had not been passed on to the Applicant - The Authority determined amount of Rs. 85,77,419/- (including......
May 17, 2022 Case Laws GST

Profiteering - Reduction in rate of GST on Paint from 28% to 18% - failure to pass the benefit on to the customers - there are no reason to differ from the Report of the....
May 17, 2022 Case Laws GST

Profiteering - purchase of Flat - allegation is that the benefit of input tax credit had not been passed on - project was not under execution before coming into force of....
May 17, 2022 Case Laws Income Tax

Stay of demand - ITO passed the impugned order asking the petitioner to pay 20% of the demand outstanding - the petitioner is directed to deposit 10% of the outstanding.....
May 17, 2022 Case Laws Income Tax

Revenue expenditure or capital expenditure - Section 37(1) - Disallowance on account of expenditure incurred for CDR - The CDR contains several waivers and modifications....
May 17, 2022 Case Laws Income Tax

Addition u/s 68 - genuineness of the credits - Unexplained investment by a partner - The affidavit by the partners (not on record), would only operate as a confirmation.....
May 17, 2022 Case Laws Income Tax

Denial of claim of deduction u/s 80IA on interest and other income - H various higher judicial authorities have held that profits of the business of the undertaking......
May 17, 2022 Case Laws Income Tax

Disallowance paid to mosque for providing free lunch to the assessee’s employees - The mosque was not under control of the assessee and free lunch was provided to the......
May 17, 2022 Case Laws Income Tax

Assessment u/s 153A - Unexplained cash loan - merely in absence of the direct evidence the prime and important evidence cannot be put aside and the department cannot......
May 17, 2022 Case Laws Income Tax

TDS u/s 195 - withholding tax - payments made to the foreign firms and non-residents - rendering the services was attracting and motivating the international students......
May 17, 2022 Case Laws Income Tax

Transfer pricing adjustment - Interest on delayed debtors/outstanding receivables from the AE - the assessee is fallowing a consistency approach of equality by not......
May 17, 2022 Case Laws Income Tax

Unexplained cash deposits in bank - receipt of rental deposits in cash - The fact remains that the cash rental deposits have been received by the assessee which is not......
May 17, 2022 Case Laws Customs

Revocation of Customs Broker Licence of the Appellant - levy of penalty - There are no merit in learned Commissioner’s finding that appellant’s representative had not......
May 17, 2022 Case Laws SEBI

Fraudulent and Unfair Trade Practices relating to Securities Market - Settlement Regulations - SEBI should reconsider and seriously give a thought in coming out with a......
May 17, 2022 Case Laws SEBI

Insider trading - appellant was restrained from buying or selling any securities - The investigation has not yet concluded and, therefore, it would take some time for......
May 17, 2022 Case Laws Insolvency and Bankruptcy

Reference of disputes arising out of collaboration agreement to arbitration - appointment of an Arbitral Tribunal - the proceedings under the Insolvency and Bankruptcy......
May 17, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt of dispute or not - There is no claim regarding the principal amount and the issue of contention is demurrage and detention......
May 17, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Personal Guarantors to Corporate Debtors - an irrevocable Deed of Guarantee has been signed between the SBI led Consortium and the Personal......
May 17, 2022 Case Laws Central Excise

Levy of interest and penalty - In the instant case, in view of the discussions, with the consent and concurrence of both the parties, instead of remanding it back, Rule.....
May 17, 2022 Case Laws Indian Laws

Dishonor of Cheque - Bank has been made as party - Liability of bank in case of dishonor of cheque - The bank is only the custodian of the money of the customers and has....
May 16, 2022 Case Laws Customs

Benefit Exemption from duty - imported goods “Skin Barriers Micropore Surgical Tapes” or not - This Tribunal being a creature of statute cannot sit in judgment on......
May 16, 2022 Circulars DGFT

Prohibition on export of wheat - However, export of wheat on Humanitarian ground, as Aid/Assistance/Government to Government shall be allowed, on case to case basis,......
May 16, 2022 Case Laws GST

Profiteering - purchase of flat in the Respondent's project Heritage Max - allegation is that the Respondent had not passed on the benefit of ITC - This benefit was......
May 16, 2022 Case Laws GST

Profiteering - supply of "ECLAT SERUM" - allegation is that Respondent had not passed on the benefit of reduction in the GST rate by the way of commensurate reduction in....
May 16, 2022 Case Laws GST

Profiteering - supply of “Services by way of admission to exhibition of cinematography films” - allegation is that the Respondent did not pass on the benefit of......
May 16, 2022 Case Laws Income Tax

Recovery proceedings - attachment and auction sale of immovable property - No irregularity committed by the Income Tax Department while auctioning the property. The......
May 16, 2022 Case Laws Income Tax

Unexplained Investment u/s 69 as taxed u/s 115BBE - It was not the case of the AO that cash withdrawal from bank account on earlier occasion had been spent by the......
May 16, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - Gain on sale of land - Bona-fine belief that the land under consideration was an agricultural land only - No mala-fide intention could be......
May 16, 2022 Case Laws Income Tax

TP Adjustment - existence of international transaction of AMP Expenses - the revenue has also substantially proved the onus of existence of international transaction......
May 16, 2022 Case Laws Income Tax

Unexplained cash credit u/s.68 - authenticity of the credits - as the assessee had in the course of proceedings before the lower authorities adopted an evasive approach.....
May 16, 2022 Case Laws Income Tax

Taxability of amount received for giving up his rights over properties - family settlement - sum received by assessee is traceable to the realisation of rights as legal.....
May 16, 2022 Case Laws Income Tax

Claim of deduction regarding donation - assessee directed to submit materials to substantiate the fact of donation it gave to local clubs/bodies during festival/sports......
May 16, 2022 Case Laws Companies Law

Oppression and Mismanagement - Violation of the Status quo order - This Tribunal comes to a resultant conclusion that while passing of status quo order it should be......

1 ....75 76 77 787980 81 82 83........ 124

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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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 ...

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...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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