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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 3951 to 4000 of 6197 Records

1 ....76 77 78 798081 82 83 84........ 124

May 16, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Physical inspection of plant and machinery of the Corporate Debtor - After approval of the Resolution Plan, Monitoring Committee under the statutory scheme is to.....
May 16, 2022 Case Laws Indian Laws

Recovery proceedings - withdrawal of appeal by the respondent - In fact, the Division Bench also did not consider the order of the learned Single Judge on merits but has....
May 16, 2022 Case Laws Indian Laws

Scope and power of the Commissioner / Panch appointed by the court - When a court issues such a commission to such a person, it can direct the commissioner to make such.....
May 16, 2022 Case Laws Indian Laws

Interpretation of statute - whether Non Banking Financial Companies (NBFC) regulated by the Reserve Bank of India, in terms of the provisions of Chapter IIIB of the......
May 16, 2022 Case Laws Indian Laws

Dishonor of Cheque - requirement of deposit 20% of the amount of fine or compensation - scope of amendment to section 148 of NI Act - retrospective or prospective - In......
May 14, 2022 Circulars SEBI

Relaxation from compliance with certain provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 - Circular
May 14, 2022 Notifications Customs

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification
May 14, 2022 Notifications DGFT

The Export Policy of Onion Seeds has been put under 'Restricted' category, with immediate effect. - Notification
May 14, 2022 Notifications DGFT

The expert policy of wheat against the above mentioned HS codes is "Prohibited" with immediate effect except for shipments fulfilling the conditions mentioned in Para 2 - Notification
May 14, 2022 Case Laws GST

Refund of IGST - zero-rated supply of goods or services or both - as the provisional refund and payment of interest would be subject to resolving the issues around the......
May 14, 2022 Case Laws GST

Rejection of application of the petitioner to revise the form TRAN-1 - Admittedly the portal opened only on 15th March, 2018, for filing the TRAN-2 returns and......
May 14, 2022 Case Laws GST

Anti-profiteering - if the benefit of ITC, which was not available earlier, was made available to the Respondent in the post GST period, it was incumbent on the......
May 14, 2022 Case Laws Income Tax

LTCG - Exemption of capital gains in terms of Section 54EC - Assessee should not suffer where no default was committed by him in submitting the application under Section....
May 14, 2022 Case Laws Income Tax

Addition u/s 69 - purchases made but not recorded the same in regular books of account - the assessee had shown such purchases from different parties only for the......
May 14, 2022 Case Laws Income Tax

Addition u/s 56 - addition in respect of allocation of 1,03,000 rights shares - valuation - since the shares were allotted before Balance Sheet for AY 2013-14 was......
May 14, 2022 Case Laws Income Tax

Deduction u/s 80IAB - The statute or the provisions contained u/s 80IAB does not make any distinction that if the income has been derived from approved activities in......
May 14, 2022 Case Laws Income Tax

Permanent Establishment (PE) in India - attribution of profit to the PE - Revenue authorities have not brought any material on record to demonstrate that the activities.....
May 14, 2022 Case Laws Income Tax

TDS u/s 195 - Outsourcing charges payable treated as 'fees for technical services' - These individuals are employees of iRunway Inc. and fulfill the criteria of the......
May 14, 2022 Case Laws Income Tax

Revision u/s 263 - Assessment u/s 153A - addition of unaccounted receipts found in 15 red colored notebooks - The initiation of 263 proceedings based on the invalidation....
May 14, 2022 Case Laws Income Tax

Addition u/s 41(1) - creditors treated as ceased/waived liability - recalling of appeal - the Assessing Officer issued summons to the alleged trade creditors and......
May 14, 2022 Case Laws Income Tax

Protective addition made in the hands of the assessee - income surrendered by the assessee in the sworn statement - the surrender was not blanket surrender as presumed......
May 14, 2022 Case Laws Customs

Seizure of mobile phones - violation of the principles of natural justice - sufficient and reasonable opportunity to the petitioners provided or not - the petition must.....
May 14, 2022 Case Laws SEBI

Related party transaction - Listing Obligations and Disclosure Requirements - The view, as taken by the Appellate Tribunal, in the given set of facts and circumstances......
May 14, 2022 Case Laws Service Tax

Refund claim - time limitation - Whether the statutory time prescribed under section 11B shall be applicable to the amount erroneously deposited by the appellant despite....
May 14, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - clearance of LPG, which was produced as joint petroleum product with other dutiable petroleum product by chemical reaction/fraction of common....
May 14, 2022 Case Laws Central Excise

Clandestine removal - The standard of evidences need not be as high as in criminal proceedings, where the charges are required to be established beyond reasonable doubts....
May 14, 2022 Case Laws Central Excise

Benefit of exemption notification - galvanised solar structure - mounting structure - It is clear that experts in the field consider the Module Mounting Structure as an.....
May 14, 2022 Case Laws Central Excise

Violation of principles of natural justice - Evasion of duty - the presumption as to the truth and evidentiary value of the documents is available to the Revenue, if the....
May 14, 2022 Case Laws Central Excise

Interest on delayed refund - relevant date for calculation of refund - No justification for the bifurcation have been given while sanctioning the interest only on the......
May 13, 2022 Circulars SEBI

Guidelines for seeking NOC by Stock Brokers / Clearing Members for setting up Wholly Owned Subsidiaries, Step Down Subsidiaries, Joint Ventures in GIFT IFSC - Circular
May 13, 2022 Circulars SEBI

Relaxation from compliance with certain provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 - Circular
May 13, 2022 Circulars Income Tax

Implementation of the judgment of the Hon'ble Supreme Court [2022 (5) TMI 240 - SUPREME COURT] (Union of India v. Ashish Agarwal). - Order-Instruction
May 13, 2022 Case Laws GST

Anti-profiteering - power of suo moto investigation in terms of Rule 133 of the Central Goods and Service Tax Rules, 2017 - The object is to ensure healthy competition......
May 13, 2022 Case Laws GST

Profiteering - supply of Monitors and TVs of screen size upto 32 inches - benefit of reduction in GST rate was not passed on to the recipients by way of commensurate......
May 13, 2022 Case Laws Income Tax

Deduction claimed u/s 80IA(4)(iii) in respect of profits from industrial park known as “Salarpuria Touchstone” - Undisputedly till date the project has not been notified....
May 13, 2022 Case Laws Income Tax

Exemption u/s 54F - investment of new residential house in the name of assessee wife - claim of deduction U/s 54F of the Act cannot be denied merely on the ground that......
May 13, 2022 Case Laws Income Tax

Addition u/s 68 on unexplained capital - erroneous filing of ITR and is a result of mistake committed by the assessee partnership firm - the capital introduced by the......
May 13, 2022 Case Laws Income Tax

Treatment of rental income under house property - Disclosure of rental income received from the property by the assessee as business receipts and the assessee has......
May 13, 2022 Case Laws Income Tax

Validity of order passed by the National Faceless Appeal Centre - We also observe that the Ld. NAFC has not looked into this fundamental principle of "audi alterm......
May 13, 2022 Case Laws Income Tax

Ad hoc disallowance made out of the interest paid by the assessee - No comparable case was cited, wherein the rate of interest less than 12% was paid to the persons from....
May 13, 2022 Case Laws Income Tax

Revision u/s 263 - claim of deduction u/s. 54F - The fact remains that the calculations were provided to the ld. PCIT. It is seen that he has failed to find any......
May 13, 2022 Case Laws Income Tax

Deduction u/s 36(1)(iii) - double deduction for deduction of interest - once these amounts are allowed as deduction in the year of incurring the expenditure, the same......
May 13, 2022 Case Laws Direct Taxes

Prohibition Benami Property Transactions - change of the Adjudicating Authority - The Court further finds its unable to either countenance or discern an indefeasible......
May 13, 2022 Case Laws Customs

Power of DRI officials to seize goods though found outside SEZ area - property is in SEZ zone or not - removal of the goods from SEZ area or storage of goods in bonded......
May 13, 2022 Case Laws Customs

Seeking refund with interest on the IGST paid on the export of goods - wrongful mentioning the code in the shipping bills under which drawback is claimed - despite the......
May 13, 2022 Case Laws Customs

Availability of alternative remedy - bar to invoke writ jurisdiction or not - Once the petitioner has availed the remedy of appeal, it would be inappropriate to......
May 13, 2022 Case Laws Customs

Re-classification of imported goods - Mineral Hydrocarbon Oil - Mixed Mineral Hydrocarbon Oil - The goods under import are to be classified as per CTH heading......
May 13, 2022 Case Laws Customs

Refund Claim of excess duty - time limitation - once it is established that more than what is payable under the statute has been paid by the tax-payer, the tax-payer......
May 13, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - proceedings under SARFAESI ACT, DRT and before PBPT were pending - the Appellant cannot take a stand that the proceedings are pending before DRT and....
May 13, 2022 Case Laws Indian Laws

Dishonor of Cheque - recovery of interim compensation as land revenue - public demand or not - Once it is held that the interim compensation ordered under the NI Act......

1 ....76 77 78 798081 82 83 84........ 124

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F: Registration Required or Not

F: GSTR-1 LATE FEE FY 2020-21

F: Interest u/s 50 of CGST Act 2017

F: Consolidated SCN and Order

F: Stock damaged in recent floods

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

F: section129(1)(b) of Rajasthan GST ACT

F: Issuance of show cause notice by the additional Director General, Dire...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

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