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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 4301 to 4350 of 6197 Records

1 ....83 84 85 868788 89 90 91........ 124

April 27, 2022 Case Laws Income Tax

Transfer of the case u/s 127 - the order of the transfer of case u/s 127 was within the knowledge of the assessee during the course of assessment proceedings and still......
April 27, 2022 Case Laws Income Tax

Short Term Capital Loss (on which STT was paid) set off against the Short Term Capital Gain (on which STT is not paid) - Section 70(2) of the Act does not make any......
April 27, 2022 Case Laws Income Tax

Penalty under Section 271D and under Section 271E - accepting/repayment of cash - The impromptu response of the purportedly uneducated assessee at the time of survey, in....
April 27, 2022 Case Laws Customs

ECGS Scheme - Rule of verba chartarum fortius accipiuntur contra proferentem - Relevant date of despatch/shipment - The date of ‘onboard’ Bill of Lading is not......
April 27, 2022 Case Laws Customs

Import of restricted item or not - Tyres - This needs to be properly explained by the petitioner. If the petitioner indeed operates a factory in Rajasthan, it is open......
April 27, 2022 Case Laws Customs

Import of prohibited item - second hand medical equipments - In the case on hand, it is observed that there is an expert opinion, who has reported that the goods......
April 27, 2022 Case Laws Customs

Jurisdiction - power of Directorate of Revenue Intelligence (DRI) to issue SCN - Learned counsel for the respondent submits that he is giving up on the question of......
April 27, 2022 Case Laws Customs

Valuation of imported goods - the EXCEL sheets in the pen drive as well as the invoices recovered during the searches - Section 65B of the Evidence Act - There is......
April 27, 2022 Case Laws Customs

Refund of Customs Duty paid - principles of unjust enrichment - expenditure written off while creating the entry as Receivable in the Balance Sheet - As soon as a......
April 27, 2022 Case Laws Insolvency and Bankruptcy

Interpretation of Statute - Appointment of Arbitral Tribunal - whether mere filing of a proceeding under Section 7 of the Insolvency and Bankruptcy Code, 2016, would......
April 27, 2022 Case Laws Service Tax

Condonation of delay in filing appeal before the Commissioner (appeals) - since the statutory period specified for filing of appeal (2 months + 1 month) had expired long....
April 27, 2022 Case Laws Service Tax

Refund of amount deposited under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refund sought on the premise that the withdrawal of the appeal filed by the....
April 27, 2022 Case Laws VAT and Sales Tax

Effect of omission of section 19(2)(v), the proviso and 19 (5) (c) - Scope of the Budget Speech - statement of objects and reasons - As already seen, the original......
April 27, 2022 Case Laws VAT and Sales Tax

Input Tax Credit (ITC) - The position insofar as the right of the manufacturers to avail ITC is, it becomes an absolute right, once the inputs are used in the......
April 27, 2022 Case Laws VAT and Sales Tax

Input Tax Credit (ITC) - As rightly contended by the learned Additional Advocate General by placing reliance upon the settled proposition of law that ITC is only a......
April 27, 2022 Case Laws Indian Laws

Dishonor of Cheque - It is apparent from the record that the allegation made by respondent is with regard to theft of his cheque which is the subject-matter of complaint....
April 26, 2022 Notifications Income Tax

Income-tax (10th Amendment) Rules, 2022 - Forms or modes of investment or deposits by a charitable or religious trust or institution u/s 11(5)(xii) - Additional facility....
April 26, 2022 Circulars Insolvency and Bankruptcy

Clarifications with respect to Temporary Surrender of Professional Membership - the process of ‘Temporary Surrender of Professional Membership,’ ceases to exist - IBBI
April 26, 2022 Circulars GST - States

Important advisory for e-Invoice for Taxpayers having annual turnover exceeding ₹ 20 Crores - invoices issued by in any other manner other than e-Invoicing after......
April 26, 2022 Circulars GST - States

Standard Operating Procedure for processing Reimbursement of SGST on films by the Excise and Taxation Department - SGST
April 26, 2022 Case Laws GST

Service of SCN - jurisdiction for the audit department to issue a notice called spot memo - it is not clear as to why different wings of the very same department have......
April 26, 2022 Case Laws GST

Provisional attachment of property - Compliance of the necessary ingredients/conditions is sine qua non and it has to be done in letter and spirit not in a cryptic and......
April 26, 2022 Case Laws GST

Refund of accumulated Integrated Goods and Service - Zero Rated Supply - The impugned order proceeds on the assumption that application for refund in respect of supplies....
April 26, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 148 - the opinion formed by the assessing officer being based on the new information available to the assessing officer after......
April 26, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - notice u/s 142(1) upon the deceased assessee - the writ applicant has not surrendered to the jurisdiction of the Assessing.....
April 26, 2022 Case Laws Income Tax

Validity of faceless assessment u/s 144B - there are variations from the return filed by the writ applicant as regards disallowance. The final assessment order is not......
April 26, 2022 Case Laws Income Tax

Claim of the assessee u/s. 89 r.w. Rule 21A of I.T. Rules - The basis of compensation calculated by the company and the company also treated the one-time compensation as....
April 26, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - slum sale - The assessee has transferred the whole business under slump sale basis and it is fact on record that it is transferred the business....
April 26, 2022 Case Laws Income Tax

Assessment of trust after denial of exemption u/s 11 - section 164 - the beneficiaries of the trust are unknown - The income of the trust shall be assessed at maximum......
April 26, 2022 Case Laws Income Tax

Validity of statement - retraction of statement - the statement recorded u/s. 132(4) cannot be discarded merely because the retractment statements were filed. The......
April 26, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - the ld. CIT(A) has no power under the provision of law to give direction to the AO for reopening of assessment. Thus the reasons......
April 26, 2022 Case Laws Income Tax

Assessment u/s 153A - there is nothing which can lead to any inference or the conclusion that the receipts from foreign companies were in relation to services rendered......
April 26, 2022 Case Laws Customs

Seeking direction to release of the balance items of two lots of the delivery order - From the procedures laid down in the Circular issued by the customs it is evident......
April 26, 2022 Case Laws Service Tax

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,......
April 26, 2022 Case Laws Central Excise

Exemption from Central Excise Duty - module mounting structures - The Principal Commissioner has rightly concluded that the serial number 10 of List 8 refers to ‘solar......
April 26, 2022 Case Laws Indian Laws

Dishonor of Cheque - Company under CIRP - moratorium was issued by NCLT - none of the natural persons who were stated to be the in-charge of and responsible for the......
April 26, 2022 Case Laws Indian Laws

Dishonor of Cheque - tampering with the cheque - In the wake of the specific plea of the petitioners that the blank signed cheque had been handed over to the......
April 26, 2022 Case Laws Indian Laws

Dishonor of cheque - it is evident that the sentence of imprisonment awarded by the trial court and confirmed by the first appellate court is not justified - In the case....
April 25, 2022 Case Laws GST

Classification of services - rate of GST - coal handling and Distribution charges - The supply of coal done through a separate purchase order and the supply of Coal......
April 25, 2022 Case Laws GST

Input tax credit (ITC) - the credit of steel, cement and other consumables even in proportion to the incremental volume of the earth foundation, side walls, beams, etc......
April 25, 2022 Case Laws GST

Classification of services - Valuation - Pure Agent - Additional payments made by the Applicant towards Motor Vehicle Registration fee, Motor Vehicle life Tax, RTO......
April 25, 2022 Case Laws GST

Classification of goods - rate of GST - HSN Code - It is evident that the air Separators are classifiable under CTH 8421. In the case at hand, the product, PSA Oxygen......
April 25, 2022 Case Laws GST

Classification of goods - rate of GST - HSN Code - it is evident from the facts and the explanatory notes to CTH 8504 that the applicant's product merits classification.....
April 25, 2022 Case Laws GST

Maintainability of Advance Ruling application - Classification of supply of service - rate of GST - In the applicant case, it is seen that the State authorities have......
April 25, 2022 Case Laws GST

Classification of services - rate of GST - The services rendered by the applicant, i.e., construction of residential quarters for the employees of KKNPP under the......
April 25, 2022 Case Laws GST

Exemption form GST or not - supply of labour services for collection of seeds from forest, digging contour trenches, chal-khal (water conservation pits in hills) for......
April 25, 2022 Case Laws Income Tax

Unexplained cash credit under section 68 - if we deny the claim of the assessee for having received the money from the society, it would lead to the double addition of......
April 25, 2022 Case Laws Income Tax

Exemption u/s 11 - the case of the assessee was in its favour based on the principles of consistency. Furthermore, the assessee has achieved its own goals by advancing......
April 25, 2022 Case Laws Income Tax

Exemption u/s 11 - Other receipts - Admittedly, in the case on hand, the benefit of section 11 has been denied to the assessee for the activities carried out for the......
April 25, 2022 Case Laws Income Tax

Exemption u/s 11 - The gross income is entered in the books of the assessee and accordingly reflected in final accounts. The gross income should be ascertained from......

1 ....83 84 85 868788 89 90 91........ 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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