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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 4401 to 4450 of 6197 Records

1 ....85 86 87 888990 91 92 93........ 124

April 21, 2022 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - voluntary disclosure - If in a situation where the amount estimated by the designated committee is in......
April 21, 2022 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - the petitioner paid the amount on the last date by debiting the amount electronically from his bank......
April 21, 2022 Case Laws Service Tax

SEZ unit - refund of service tax - rejection of refund on the ground of period of limitation - last date being public holiday - on examination of the English calendar of....
April 21, 2022 Case Laws Central Excise

Extended period of limitation - There is nothing to indicate that the appellant revenue doubted the bona fides of the respondent assessee. In such circumstances extended....
April 21, 2022 Case Laws Central Excise

Refund claim - SEZ unit - the petroleum product i.e., High Speed Diesel (HSD) being a non-cenvatable goods for which the supplier had raised commercial invoices wherein.....
April 21, 2022 Case Laws VAT and Sales Tax

Works contract service - zero rated supply - deemed sale or not - Section 2(39) uses the expression “includes”. But what has been brought within the inclusive definition....
April 21, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - acquittal of the accused - burden to prove - It is settled law that if the view as taken by learned trial court is a......
April 21, 2022 Case Laws Indian Laws

Dishonor of Cheque - party to the transaction or not - specific stand taken by the petitioners is that they were not the partners of the firm even at the time of......
April 21, 2022 Case Laws Indian Laws

Dishonor of Cheque - Just because there is a change in the person who hold the post of Manager, it cannot be stated that the present Manager is not the authorised person....
April 20, 2022 Case Laws GST

Benefit of exemption notification - Composite supply - Government Entity or not - The Composite supply of works contract is provided by the applicant sub-contractor to......
April 20, 2022 Case Laws Income Tax

Penalty under Section 270A - Period of limitation - under-reported income - Petitioner cannot be prejudiced by the inaction of the Assessing Officer in passing an order.....
April 20, 2022 Case Laws Income Tax

Validity of E-assessment proceedings - Mandation of providing personal hearing - valuable right - video conference for the personal hearing - VC conducted in the instant....
April 20, 2022 Case Laws Income Tax

Business expenditure - Interest on late payment of TDS - The issue involved is whether the interest paid by the assessee to the government can be termed as compensatory.....
April 20, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - set off of brought forward business loss from the income assessable under the head 'Capital Gain' - gain of depreciable assets by entering into....
April 20, 2022 Case Laws Income Tax

Addition u/s.40(a)(ia) - assessee had paid interest to M/s. Tata Motors Finance Ltd. without deducting tax at source - when the assessee could not be held as an......
April 20, 2022 Case Laws Income Tax

Accrual of income - subscription monies received in advance - Addition on account of deferred income - CIT-A deleted the addition - The subscription monies received in......
April 20, 2022 Case Laws Customs

Classification of imported goods - two vessels declared as ‘Excursion Boat Monterey 180 FSW/Volvo Penta 3.0 GL; 135 HP’ - The declared classification prevails by default....
April 20, 2022 Case Laws Customs

Import of crude palmolein oil - Measurement in the shore tank being taken after cargo is settled - It is not understood how the Revenue can find fault on any direction......
April 20, 2022 Case Laws Customs

Classification of goods - aerosol valve - The third Heading 8424 covers, inter alia, mechanical appliances (whether or not hand operated) for projecting, dispersing or......
April 20, 2022 Case Laws Insolvency and Bankruptcy

Wages/salaries of the workmen/employees during the CIRP period - There are disputed questions, whether in fact the IRP/RP managed the operations of the corporate debtor.....
April 20, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - It is clear from the provisions of Section 8 and 9 of the Code, that unlike under Section 7, a Notice under Section 8 is to be issued by an......
April 20, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Debtor failed to make repayment of its dues - Financial Creditors - existence of debt and dispute or not - barred by time limitation or......
April 20, 2022 Case Laws Central Excise

Recovery of excess availed CENVAT Credit - Whether the officers of DGCEI have the power to re-determine the assessable value? - Classification and valuation are part of.....
April 20, 2022 Case Laws VAT and Sales Tax

Extension of tenure of the existing Technical Member of the West Bengal Taxation Tribunal - The Administrative Member of the Tribunal has continued by virtue of interim.....
April 20, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - delay of 7 days in filing the complaint - time limitation - The issue of limitation for the first time is raised before the....
April 20, 2022 Case Laws Indian Laws

Dishonor of cheque - vicarious liability - On perusal of the notice and the complaint, it is seen that there is no specific averments against the petitioners who had......
April 19, 2022 Case Laws GST

Seeking grant of Regular Bail - unauthorised and fraudulent claim of input tax credit - cheating and fraud - There is no suggestion in the Status Report that the......
April 19, 2022 Case Laws GST

Revocation of cancellation of the registration of petitioner - non-filing of returns for continuous period of six months - In the peculiar facts and circumstances, the......
April 19, 2022 Case Laws GST

Classification of goods - rate of tax - The Composite supply of works contract is provided by the applicant sub-contractor to the main contractor who is further......
April 19, 2022 Case Laws Income Tax

Disallowance of rates & taxes being reversal of CENVAT credit on scrap written off - In case, the assessee is able to explain CENVAT credit with necessary details, then.....
April 19, 2022 Case Laws Income Tax

Deduction claimed u/s. 54 - LTCG - In the present case, the assessee has purchased property in the name of married daughter, although she was divorced, but she is an......
April 19, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - buy back of shares from its own holding company - deemed dividend under section 2(22)(d) - dividend distribution tax u/s 115-O - CIT has......
April 19, 2022 Case Laws Income Tax

Revision u/s 263 - issue of bonus shares would amount to distribution of dividend or not - the assessee has issued only equity shares and there are no preference shares.....
April 19, 2022 Case Laws Income Tax

Addition treating the cash deposit in bank account as Income other Source - the assessing officer has just brushed aside the evidences without even a word on why they......
April 19, 2022 Case Laws Income Tax

Long term capital gains arising on sale of house property - cost of improvement - CIT(A) rightly observed that the air conditioners are at best categorized as furnishing....
April 19, 2022 Case Laws Income Tax

Condonation of delay - delay of 41 months in filing appeal before the CIT(A) - according to the assessee, it could not realize the effect and consequence of the order......
April 19, 2022 Case Laws Income Tax

Disallowance claim of deduction u/s.80- IA - the assessee is found to have executed works contract attracting the explanation to sub-section 13 of 80IA – A partnership......
April 19, 2022 Case Laws Income Tax

Additional Depreciation on Power Generation Unit - u/s 32(1)(iia) - The provisions do not state that setting up of a new machinery or plant, which was acquired and......
April 19, 2022 Case Laws Income Tax

Status of a private discretionary trust - AOP OR Individual - The Ld. CIT(A) has interpreted the meaning of AOP - the subsequent amendment by explanation to section......
April 19, 2022 Case Laws Service Tax

CENVAT Credit - input service - amount paid to the broker / property consultant for purchasing the immovable property to be used for providing output service of renting.....
April 19, 2022 Case Laws Central Excise

Maintainability of revenue appeal - Inappropriateness of the direction given in the circular issued by the Department to follow regime of call-book - threshold monetary.....
April 19, 2022 Case Laws VAT and Sales Tax

Exemption from Entry tax - Iron & Steel (MS Angle, MS Channel, MS Plate, MS Beam, etc.) used in expansion of Cent Plan - capital goods or not - the certificate of......
April 18, 2022 Case Laws GST

Duty Drawback - IGST refunds - zero rated supply - Paragraph No.2.5 of Circular No.37/2018-Cus, dated 09.10.2018 cannot be pressed to deny legitimate export incentive as....
April 18, 2022 Case Laws Customs

Levy of Anti-Dumping Duty - scope of domestic industry - non-injurious price - determination in terms of Indian Rupees (INR) - If due to the change in exchange rate,......
April 18, 2022 Case Laws Customs

Prosecution against Senior Intelligence Officer of the DRI - evasion of duty - undervaluation - illegal transactions - allegation that petitioners did not deliberately......
April 18, 2022 Case Laws Customs

100% EOU - Clandestine removal - illicit clearance of imported yarn and indigenous Yarn - detection of shortages at the time of the visit of the officers - The Appellant....
April 18, 2022 Case Laws GST

Validity of intimation of tax ascertained u/s 74(1),(5) - Threat of recovery - There is a vast difference between Rule 142(1)(a) and Rule 142 (1A) of the Rules.......
April 18, 2022 Case Laws GST

Seeking release of detained goods alongwith the truck - truck load of cements - violation in the invoice that the full address of the buyer has not been mentioned - this....
April 18, 2022 Case Laws GST

Refund of IGST - Zero Rated Supplies - Bare reading of the contents of the shipping bills referred to the fact that the declaration has also been made by the writ......
April 18, 2022 Case Laws GST

Exemption from GST - relevant entry - Treated Water obtained from STP - it is amply clear that the term “purified”, mentioned under the exemption clause of the relevant.....

1 ....85 86 87 888990 91 92 93........ 124

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F: GST on Solar Plant

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A: Difference between “License” and “Royalty”

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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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