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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 4451 to 4500 of 6197 Records

1 ....86 87 88 899091 92 93 94........ 124

April 18, 2022 Case Laws GST

Works Contract - Earth Work - the applicant is rendering composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017, to GMIDC, a......
April 18, 2022 Case Laws GST

Levy of GST - liquidated damages/penalties received by the applicant - price adjustment to the main supply or not - Liquidated damages and penalties received by the......
April 18, 2022 Case Laws GST

Requirement to obtain registration in the state in which goods are imported - said goods are directly sold from the port of importation to the customers located across......
April 18, 2022 Case Laws GST

Levy of GST - Fair Trade Premium - association of farmers, engaged in supply of agricultural produce through concept of fair trade - The Fair Trade Premium forms part of....
April 18, 2022 Case Laws Income Tax

Determination of cost of assets - Depreciation - Applicability of Explanation and proviso to 43(1) - subsidy utilisation specifically under the head building, furniture,....
April 18, 2022 Case Laws Income Tax

Validity of the orders passed by the first appellant u/s 92CA (3) on the ground of limitation as contemplated u/s 153 of the Act - Scope of the work "may" - The word......
April 18, 2022 Case Laws Income Tax

Assessment u/s 153A - Obviously an assessment has to be made under this Section only on the basis of seized material. The question, however, is whether the seized......
April 18, 2022 Case Laws Income Tax

Legality and validity of the impugned notice issued u/s 148 seeking to reopen an assessment as undertaken u/s 153A - To say that the assessment undertaken u/s 153A of......
April 18, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - difference pointed out by the DVO in his valuation report - There should be a live link between the material coming to the notice of......
April 18, 2022 Case Laws Income Tax

Addition u/s 56(2)(vii)(c)(ii) - allotment of shares to assessee shareholder at a value lower - whether Tax to be paid by the shareholders or the company? - The shares......
April 18, 2022 Case Laws Income Tax

Addition u/s 40A(3) - expenditure paid at various project sites in cash mode - unexplained expenditure - We invoke stricter interpretation of the impugned disallowance......
April 18, 2022 Case Laws Income Tax

TDS u/s 195 - Demand u/s 201(1) and interest charged u/s 201(1A) - the year-end provisions made by the assessee included “Commission payable to non-residents”, which is.....
April 18, 2022 Case Laws Customs

Seeking declaration of relaxation/condonation of the procedure lapse - non-mentioning of MEIS scheme in the shipping bills at the time of export - The DGFT has rightly......
April 18, 2022 Case Laws Customs

Maintainability of appeal - non-deposit of the statutory amount under Section 129E of the Customs Act, 1962 - It would be seen from a bare perusal of section 129E of the....
April 18, 2022 Case Laws Customs

Classification of imported goods - networking device - The networking devices model Nos. D5N87C (rooftop node or RT node) and D5N87D9 (customer premise node or CP node).....
April 18, 2022 Case Laws Insolvency and Bankruptcy

Provisional Attachment - general principle for construction - Prohibition of Benami Property Transaction Act, 1988 - Section 32A of I & B Code - As there is nothing to......
April 18, 2022 Case Laws Service Tax

Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The.....
April 18, 2022 Case Laws VAT and Sales Tax

Withholding of refund - seeking release of refund - Legislature was conscious of the fact that the power conferred to withhold refund in Section 21 is akin to exercising....
April 18, 2022 Case Laws Indian Laws

Dishonor of Cheque - “Taking cognizance” though requires great exercise of judicial mind and is not a mechanical process but it appears in the present case that the......
April 18, 2022 Case Laws Indian Laws

Dishonor of Cheque - It is not in dispute that the disputed cheques have been issued by the partnership firm and as per the provision contained in Section 141 of the NI.....
April 16, 2022 Case Laws GST

Refund of IGST - Restoration / Re-credit to the ITC ledger - payment of IGST on exports, and thereafter claimed refund of such IGST on exports - It cannot be that for......
April 16, 2022 Case Laws GST

Revocation of cancellation of registration of applicant - non-filing of returns - Since the registration of certificate of the writ-applicants came to be cancelled......
April 16, 2022 Case Laws Service Tax

Seeking condonation of delay of 1310 days in filing the accompanying appeal - it is common knowledge, of which we take judicial notice, that since January 2017, the......
April 16, 2022 Case Laws GST

Seeking condonation of delay of 1310 days in filing the accompanying appeal - it is common knowledge, of which we take judicial notice, that since January 2017, the......
April 16, 2022 Case Laws GST

Validity of Show cause notice issued u/s 74 - Erroneous Refund - Section 74(1) of the OGST Act does not appear to make any distinction between those refund orders that......
April 16, 2022 Case Laws Income Tax

Revision u/s 264 - Refund of excess tax paid - Admittedly, petitioner has paid more capital gains than what should have been paid. Capital gains has to be calculated on.....
April 16, 2022 Case Laws Income Tax

Dis-allowance u/s.80IB(10) - assessee had failed to file his return of income within the stipulated time u/s 139(1) - the finding recorded by the tribunal as above is......
April 16, 2022 Case Laws Income Tax

Revision u/s 263 - Reopening of assessment initiated against assessee - Since in the instant case the AO has conducted due enquiry and after being satisfied, accepted......
April 16, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - It is well established that the reasons recorded by the AO cannot be further be substituted or added or deleted - We are of the view......
April 16, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - eligibility of reasons to believe - initiation of reassessment proceedings u/s.147 of the Act, issuance of notice u/s.147......
April 16, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - set off of the brought forward "non-speculative business loss" against the "profit of speculative business" - provisions of section 72 and 73,.....
April 16, 2022 Case Laws Service Tax

Levy of Service Tax - income disclosed under Income Disclosure Scheme (IDS), 2016 - In the present matter Appellant also produced the details of payment received after......
April 16, 2022 Case Laws Service Tax

Levy of service tax - interest free deposit amount collected by the Appellant from the demat account holders under the Scheme - appellant has not collected AMC charges -....
April 16, 2022 Case Laws Central Excise

Valuation - intent to evade payment of duty - The Tribunal has furnished adequate reasons to justify the perception that the appellant herein had intended to evade......
April 16, 2022 Case Laws Central Excise

Violation of the principles of natural justice - Validity of SCN - this Court is of the considered view that, the case projected by the petitioner as if that the......
April 16, 2022 Case Laws Central Excise

CENVAT Credit - input services - Erection Commissioning and Installation Services - Works Contract Services - The service provider has classified the services under ECIS....
April 16, 2022 Case Laws Central Excise

Denial of interest on the refund claim sanctioned to the appellant - it is seen that in ordinary course of refund arising out of finalization of provisional assessment......
April 16, 2022 Case Laws GST

Refund alongwith the interest - generation of e-way bill in the name of petitioner was a bona fide mistake or not - Apparently, courier receipt/invoice and eway bill,......
April 15, 2022 Case Laws GST

Cancellation of registration of petitioner - non-furnishing of returns for continuous periods of six months - Petitioner is agreed to comply with the statutory......
April 15, 2022 Case Laws GST

Principles of parity - mistake while generating E-way bill - intent to evade or not - In view of the above and the mistake in question being bonofide this Court invoking....
April 15, 2022 Case Laws Income Tax

Loss arising on account of exchange fluctuation - The analysis done by the ITAT and the conclusion arrived at in respect of the subject claim of the appellant being the.....
April 15, 2022 Case Laws Income Tax

Penalty u/s 271(1) (c) - The Tribunal came to a finding of fact that Revenue had no information of any undisclosed income in the hands of the assessee except the......
April 15, 2022 Case Laws Income Tax

Net profit estimation - Without there being sales of the stock it would not be possible to estimate the net profit. Moreover, there has been no rejection of the books of....
April 15, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Though in the instant case, the petitioner has written a letter in response to the reasons received by it, yet it has not filed any......
April 15, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Wrong claim of carry forward of long term capital loss - the long term capital gain, which is exempted under section 10(38) of the Act, would......
April 15, 2022 Case Laws Income Tax

Setting off the long term capital loss arising on sale of shares not subject to STT against long term capital gain arising from sale of Shares subjected to STT exempt......
April 15, 2022 Case Laws Income Tax

Unexplained investment - Assessee has brought on record certain evidence before the AO - the Assessing Officer ought to have investigated from both the parties for......
April 15, 2022 Case Laws Income Tax

Disallowance of deduction u/s 54F - assessee has converted his capital asset into stockin- trade and accrued capital gains which he invested in construction of......
April 15, 2022 Case Laws Income Tax

Long-term capital gain - Determining the cost of acquisition as NIL - Admittedly, the primary onus lies upon the assessee to furnish the necessary details but in the......
April 15, 2022 Case Laws Income Tax

Penalty u/s. 271(1)(c) - As the penalty proceedings are distinct and independent to the quantum proceedings, in our considered view, penalty cannot be levied merely on......

1 ....86 87 88 899091 92 93 94........ 124

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F: GST on Solar Plant

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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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