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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 4251 to 4300 of 6197 Records

1 ....82 83 84 858687 88 89 90........ 124

April 29, 2022 Notifications Income Tax

Capital Gains - Certain Transactions not regarded as transfer - original fund to the resulting fund - share or unit or interest held by him in the original fund in......
April 29, 2022 Notifications SEBI

Effective date of certain Amendments - An issue made through book building process / Allotment, the allocation in the non-institutional investors - Securities and......
April 29, 2022 Notifications Customs

Anti-dumping duty on imports of of “N, N’ – Dicyclohexyl Carbodiimide (DCC)” originating in or exported from China PR imposed for a period of five years - Notification
April 29, 2022 Case Laws GST

Trade Discount or not - Incentive received - Since some amount, in the form of incentives, is flowing from IIUL to the applicant, in the absence of supply of goods......
April 29, 2022 Case Laws GST

Classification of services - Marketing Services - the applicant is an intermediary. As per the provisions of Section 13 (8) of the IGST Act, 2017, it is found that the......
April 29, 2022 Case Laws GST

Classification of supply - composite supply of works contract service - As per explanation to Serial No 3(vi) of said NT, 'business' shall not include any activity or......
April 29, 2022 Case Laws GST

Classification of composite supply - works contract service - Explanation to Serial No 3(vi) of said NT, 'business' shall not include any activity or transaction......
April 29, 2022 Case Laws GST

Classification of supply - supply of services or not - activity of fabricating and mounting Tankers, Tippers, etc. on the chassis provided by the owner of such chassis i....
April 29, 2022 Case Laws GST

Taxability of supply - outward supply or not - recovery of amount from employee on account of third party canteen service provided by assessee, which is obligatory under....
April 29, 2022 Case Laws GST

Input Tax Credit - ITC on GST paid on canteen facility is blocked credit under Section 17 (5)(b)(i) CGST Act and inadmissible to M/s Emcure - ITC on motor vehicle for......
April 29, 2022 Case Laws GST

Classification of goods - specially designed Transformers for Wind Operated Electricity Generators which are meant to perform dual function of Step Down and Step Up......
April 29, 2022 Case Laws Income Tax

Exemption 11 - utilization of corpus fund towards revenue expenditure as application of income under Section 11(1)(d) - exemption on corpus donation is allowed on......
April 29, 2022 Case Laws Income Tax

Validity of National Faceless Assessment orders - Both the Assessees and the Assessing Officers are under tremendous pressure to meet deadlines as the Show Cause Notices....
April 29, 2022 Case Laws Income Tax

Levy of late filing fee u/s. 234E - Due to certain technical error committed (incorrect interchanging of PAN numbers of buyer and seller in online filing of Statement......
April 29, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - The requirement of section 147 of the Act is the Assessing Officer has reason to believe that income chargeable to tax has escaped......
April 29, 2022 Case Laws Customs

Export Promotion Capital Goods (EPCG) Scheme - fulfilment of Export Obligation or not - A condition which is dependent on action by public authorities over which an......
April 28, 2022 Circulars DGFT

Extension of Date for Mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform to 1st August 2022 - issuing......
April 28, 2022 Case Laws GST

Levy of Service Tax and / or GST on royalty and District Mineral Fund (DMF) - royalty for grant of mining lease - royalty has been considered to be a tax or profit......
April 28, 2022 Case Laws GST

Seeking grant of copy of statements recorded by the respondents in the course of investigation - reason for not giving the copies of the statements not produced - non......
April 28, 2022 Case Laws GST

Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot.....
April 28, 2022 Case Laws Income Tax

Refund of excess Tax - Rectification of mistake u/s 154 - settlement of case under the Vivad se Vishwas scheme under VSV Act, 2020 - u/s 237 under Chapter XIX of the......
April 28, 2022 Case Laws Income Tax

Transfer of case u/s 127 - no show-cause notice came to be issued to the writ-applicant assigning reasons for transfer - whether the exercise of power under Section......
April 28, 2022 Case Laws Income Tax

Income accrued in India - Amount received for providing ‘Support Service’ treated as Fees for Included Services (FIS) - Merely because the training program was of......
April 28, 2022 Case Laws Income Tax

TDS u/s 194C or 194I - default u/s. 201(1) - short deduction of TDS - Payment of common area maintenance charges (CAM charges) - the payments made towards CAM charges......
April 28, 2022 Case Laws Income Tax

Allowable deduction u/s 37(1) - disallowance of reinsurance premium payment made to non-resident reinsurers who do not have a place of business / branch in India - the......
April 28, 2022 Case Laws Income Tax

Penalty proceedings u/s 271B - requirement of getting tax audit u/s 44AB - Determination of turnover - non-delivery based trading of shares and securities - in such case....
April 28, 2022 Case Laws Income Tax

Relief u/s. 89 - ex-gratia amount of compensation to each of the 275 employees provided they accept the closure and termination of their services without agitating the......
April 28, 2022 Case Laws Income Tax

Allowability of deduction u/s 80-IA(4)(iii) - Additions against bogus purchases and bogus expenditure - the enhanced profit of the industrial park, is the income......
April 28, 2022 Case Laws Customs

Release of vessel - Classification of imported goods - GTL Light Paraffin - The goods have already been released of a bond executed by the importer. - At least, the......
April 28, 2022 Case Laws Customs

Jurisdiction - power of DRI to issue SCN - Proper Officer or not - The amendment in the act has been brought on the statute and whether it can have effect......
April 28, 2022 Case Laws Customs

Classification of imported goods - Aluminium Composite Material - Aluminium Composite Panels - classifiable under Chapter Tariff Heading (CTH) 7606 1200 or under CTH......
April 28, 2022 Case Laws Insolvency and Bankruptcy

Workmen's dues - company under liquidation - discharge of dues out of liquidation proceeds - The workmen's dues, as adjudicated by the Controlling Authority under the......
April 28, 2022 Case Laws VAT and Sales Tax

Rejection of application for refund of mandatory statutory obligation pre-deposit with interest - Excess amount then as accepted in the Resolution plant during CIRP......
April 28, 2022 Case Laws Indian Laws

Assignment of debt to Asset Reconstruction Company - whether Power of Attorney is chargeable to stamp duty or not - In all taxing Statutes, there are taxing provisions......
April 28, 2022 Case Laws Indian Laws

Dishonor of Cheque - Seeking recovery of the interim compensation awarded to the petitioner - If in case of death of an accused the compensation awarded under Section......
April 28, 2022 Case Laws Indian Laws

Dishonor of Cheque - Payment was stopped by the drawer - According to him, neither he mentioned the date nor that he has given any intimation to bank to stop payment he.....
April 27, 2022 Circulars DGFT

New online module for filing of application for recognition as Pre-Shipment Inspection Agency (PSIA), electronic issuance of Pre-shipment Inspection Certificates (PSICs)....
April 27, 2022 Act Rules SEBI

Listing Obligations and Disclosure Requirements - TRANSFER AND TRANSMISSION OF SECURITIES [See Regulation 40(7) and 61(4)] -Amended SCHEDULE - 07 of the Securities and......
April 27, 2022 Act Rules SEBI

Listing Obligations and Disclosure Requirements - Terms of non convertible debt securities and non convertible redeemable preference shares. - Amended Regulation 61 of......
April 27, 2022 Act Rules SEBI

Listing Obligations and Disclosure Requirements- Transfer or transmission or transposition of securities - Amended Regulation 40 of the Securities and Exchange Board of.....
April 27, 2022 Act Rules SEBI

Custodian - Prohibition of assignment - Amended Regulation 15 of the Securities and Exchange Board of India (Custodian) Regulations, 1996
April 27, 2022 Act Rules SEBI

Custodian - Procedure and grant of certificate. - Amended Regulation 8 of the Securities and Exchange Board of India (Custodian) Regulations, 1996
April 27, 2022 Act Rules SEBI

Custodian - Consideration of application for grant of certificate - Amended Regulation 6 of the Securities and Exchange Board of India (Custodian) Regulations, 1996
April 27, 2022 Act Rules SEBI

Scope of "custodial services" expended to include "silver or silver related instruments" - Regulation 2 of the Securities and Exchange Board of India (Custodian) Regulations, 1996
April 27, 2022 Case Laws GST

Impleadment in personal capacity - GST officer issuing vague show cause notice and/or order - cancellation of GST registration of petitioner - Non-compliance of earlier.....
April 27, 2022 Case Laws GST

Recovery of interest payable on delayed payment of tax - Since tax was paid by the petitioner belatedly, petitioner is liable to interest during the period default.......
April 27, 2022 Case Laws GST

Seeking grant of Bail - availment of fraudulent inward ITC - Considering the nature of accusation and the severity of punishment in case of conviction and the nature of.....
April 27, 2022 Case Laws GST

Benefit of exemption - It is evident that the appellant seeks ruling on a different set of facts which were not put forth before the LA. The appellant has not contested.....
April 27, 2022 Case Laws Income Tax

Disallowance under the head 'business loss / bad debts' - there was no material available to prove that the loss incurred by the appellant / assessee was for the purpose....
April 27, 2022 Case Laws Income Tax

Additions u/s 2(22)(e) on account of deemed dividend - Accumulated profit - As per the provision of Explanation 2, all the profits of the company up to the date of......

1 ....82 83 84 858687 88 89 90........ 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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