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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 4201 to 4250 of 6197 Records

1 ....81 82 83 848586 87 88 89........ 124

May 2, 2022 Circulars SEBI

Modification in the Operational Guidelines for Foreign Portfolio Investors, Designated Depository Participants and Eligible Foreign Investors - SEBI to generate FPI......
May 2, 2022 Circulars DGFT

Electronic filing and Issuance of Preferential Certificate of Origin (CoO) for India’s Exports under India-UAE Comprehensive Economic Partnership Agreement (India-UAE......
May 2, 2022 Circulars DGFT

Amendment of Appendix 2B [List of Agencies Authorised to issue Certificate of Origin (Preferential)] of Foreign Trade Policy, 2015-2020. - Public Notice
May 2, 2022 Case Laws GST

Seeking grant of Bail - tax evasion - sham companies - offence u/s 132 - It is not disputed by the department that if the tax evasion of the applicant is less than Rs.5.....
May 2, 2022 Case Laws GST

Notice for attachment and for sale of the immovable property under Section 79 of the GST Act, 2017 in Form GST DRC -16 - Attachment of various properties - Since the......
May 2, 2022 Case Laws GST

Scope of SCN - Eligibility of ITC claimed based on the movement of goods - Missing Vehicle details - discrepancies between purchase register and inward E-way bills -......
May 2, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Unexplained cash deposits - we are unable to accept the submission made on behalf of the petitioner that presumptive income is purely a....
May 2, 2022 Case Laws Income Tax

Claim of bad debt/ trading loss of the amount advanced by assessee in the course of its money leading activity - it is necessary to make an objective decision on the......
May 2, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - On considering the fact that the proceedings under Section 148 of the IT Act, 1961, which had started with the issuance of the notice......
May 2, 2022 Case Laws Income Tax

Legal and professional charges - Backward or forward integration of the activities of a manufacturing business cannot be considered to be establishment of a new......
May 2, 2022 Case Laws Income Tax

Disallowance of interest on loan taken for acquiring few let-out flats - Income from house property - nexus of use of the loan amount for acquiring the house property -.....
May 2, 2022 Case Laws Income Tax

TP Adjustment - Disallowance of support service charges to ultimate holding company in absence of evidence of service availed - once the transaction is undisputedly......
May 2, 2022 Case Laws Income Tax

Disallowance on account of outstanding TDS payable - as such TDS deducted by the assessee is deemed to have been received by the recipient of the income and as such it......
May 2, 2022 Case Laws Customs

Confiscation of goods - the appellant had not filed the IGM correctly inasmuch as there is mis-declaration of goods furnished therein. Further, no amendment of IGM had......
May 2, 2022 Case Laws Customs

Refund of Anti Dumping duty deposited by the appellant - import of PVC Resin (Emulsion) Grade - appellant has claimed that due to oversight they deposited Anti Dumping......
May 2, 2022 Case Laws Customs

100% EOU - eligibility for exemption from duty - The condition that the goods to be re-exported have to be the manufactured goods has been fulfilled or not? - The......
May 2, 2022 Case Laws Insolvency and Bankruptcy

Liquidation process costs - expenses for preventing any damage due to possible collision between the vessels - The liquidator took action after receiving consent from......
May 2, 2022 Case Laws Service Tax

Transfer of CENVAT Credit lying unutilized - amalgamation of entities - it cannot be said that the appellants had not duly reflected the credit particulars in their......
May 2, 2022 Case Laws Central Excise

Maintainability of appeal before the Tribunal - non-fulfillment of the condition of pre-deposit of 7.5% of the duty subject to the amount specified in the first proviso.....
May 2, 2022 Case Laws Central Excise

Rejection of refund claim - eligible exemption - In the facts of the present case, there are no clear averments made by the appellant that conditions prescribed under......
May 2, 2022 Case Laws Central Excise

Clandestine removal - Invoices pink coloured [Duplicate for transporter] are found in factory, hence, it can also be inferred logically that goods were not transported......
May 2, 2022 Case Laws Indian Laws

Right to of Chartered Accountant (CA) to appear as counsel to appear before the Tribunal to defend the case on behalf of the JDA - Both appellant/applicant and the......
April 30, 2022 Notifications Insolvency and Bankruptcy

IBC - Liquidation Process - Certain provisions of the regulation shall apply to the liquidation processes commencing on or after the date of the commencement of the......
April 30, 2022 Notifications Income Tax

Exemption from income tax to specified income arising to a body or authority or Board or Trust or Commission - U/s 10(46) of IT Act 1961 - Central Government notifies,......
April 30, 2022 Notifications Customs

Countervailing duty on imports of Copper Tubes and Pipes originating in or exported from Malaysia, Thailand and Vietnam imposed
April 30, 2022 Circulars Income Tax

Revised Instruction for constitution and functioning of 'Local Committees to deal with Taxpayers' Grievances from High-Pitched Scrutiny Assessment' - Order-Instruction
April 30, 2022 Case Laws GST

Validity of Conduct of GST officer - Order of Suspension - the record as was shown by the Driver was at variance with the GST records -levying penalty by rectification......
April 30, 2022 Case Laws GST

Grant of Default/statutory Bail - availment of illegal CENVAT Credit - This Court is of the opinion that though the complaint filed by respondent No.2 cannot be said to.....
April 30, 2022 Case Laws GST

Validity of SCN - Reversal of Input Tax Credit - In the show-cause notice, the respondents have alleged that the notice i.e. petitioner has willfully filed the return on....
April 30, 2022 Case Laws GST

Levy of GST - Valuation - reimbursement amount received by the Applicant from Trainer - Stipend and other expenses incurred - Both the Agreements attached by the......
April 30, 2022 Case Laws Income Tax

Revision u/s 263 - If the CIT was of the view that the AO had not examined this issue at all, it could then led to the conclusion that the order of assessment was......
April 30, 2022 Case Laws Income Tax

Validity of assessment order u/s 144-C (4) - period of limitation - Neither Circular no.8/2021 nor notification no.74/2021 dated 25.6.2021 or press release dated......
April 30, 2022 Case Laws Income Tax

Validity of assessment u/s 144B - it is not just a question of giving an opportunity of hearing and for that purpose, the assessee should have the draft assessment order....
April 30, 2022 Case Laws Income Tax

Penalty u/s 271C - non-deduction of tax at source from the payment of harvesting charges paid to contractors - We are aware that ignorance of law is not an excuse but at....
April 30, 2022 Case Laws Income Tax

Addition on account of long term capital gains - indexed cost of acquisition - Claim of assessee that in financial year 1994- 95, the assessee has gifted certain portion....
April 30, 2022 Case Laws Customs

Benefit of Merchandise Exports from India Scheme (MEIS) denied - it undisputed that the petitioner, but for the error in making a choice of entering ‘N’ over ‘Y’, would.....
April 30, 2022 Case Laws Customs

Revocation of Customs Broker License - The appellant no doubt has filed Bill of Entry in the present case. But the same has been filed on the basis of material given to.....
April 30, 2022 Case Laws Customs

Classification of imported goods - gold coins (round) (other than legal tender) - when HSN is a safe guide for tariff classification under the Tariff Act, CTH 7118 under....
April 30, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Application barred by time limitation or not - The acknowledgement made by the Principal Borrower within three years’ period from the date of......
April 30, 2022 Case Laws Insolvency and Bankruptcy

Eligibility to submit resolution plan - the Successful Resolution Applicant working through Mrs. Rashmi Saxena, one of its directors, was not ineligible to submit a......
April 30, 2022 Case Laws Insolvency and Bankruptcy

The Liquidator should not expect that applications filed by him will be given due consideration even if he, as applicant, does not choose to appear. There are no reason.....
April 30, 2022 Case Laws Service Tax

CENVAT Credit - inputs and/or capital goods - towers - doors - racks - fall arrestor system - insulation material etc. - telecommunication services is provided by the......
April 30, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - provision for slow moving inventory made - Admittedly, Revenue has not been able to identify the details of inventory or asset, for which the....
April 30, 2022 Case Laws Central Excise

SSI Exemption - use of brand name of others - brand name assigned in favor of appellant or not - The notification does not provide any scope for any benefit on......
April 30, 2022 Case Laws Central Excise

CENVAT Credit - input services - service tax paid on insurance premium for availing medi-claim facility for employees who had opted for ‘Voluntary Separation Scheme’ -......
April 30, 2022 Case Laws Indian Laws

Grant of Interim Award - There was a fundamental failure of the first Arbitral Tribunal to address the plea raised by ONGC for attracting the group of companies doctrine....
April 30, 2022 Case Laws Indian Laws

Dishonor of Cheque - presumption of liability against the respondent-accused - Rebuttal of presumption or not - acquittal of the accused - Once suspicion is created by......
April 29, 2022 News GST

GSTR-1/IFF enhancements deployed on GST Portal - Certain changes have now been implemented, and are available on the GST Portal
April 29, 2022 Notifications Customs

Inland Container Depots for loading and unloading of goods - Additional port in Balli, Goa notified - Notification
April 29, 2022 Notifications Companies Law

Rule 3 - Registration of creation or modification of charge - Rule 3 shall not be applicable in certain cases - Companies (Registration of Charges) Amendment Rules, 2022. - Notification

1 ....81 82 83 848586 87 88 89........ 124

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F: Stock damaged in recent floods

F: GST on Solar Plant

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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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