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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 4501 to 4550 of 6197 Records

1 ....87 88 89 909192 93 94 95........ 124

April 15, 2022 Case Laws Income Tax

Capital gain computation - cost of acquisition of the immovable property - The deduction on account of cost of acquisition is to be allowed with reference to the......
April 15, 2022 Case Laws Income Tax

Disallowance of commission paid - excessive expense on commission - the average rate of commission paid by the assessee to others in respect of rice was 20, but rate of.....
April 15, 2022 Case Laws Income Tax

Penalty u/s 271(1)(C) - Unexplained Expenditure on Stamp Duty and Registration Charges made out of Undisclosed Income - There was no dishonest intent of the assessee......
April 15, 2022 Case Laws Income Tax

Long Term Capital Gains - Sale of society flat - proportionate portion of land in the society - As per the sale deed, it is clear that assessee gets a membership on the.....
April 15, 2022 Case Laws Direct Taxes

Qualifications for appointment of Chairperson and Members of Appellate Tribunal - Constitutional validity of Sections 9 and 32(2)(a) of the Prohibition of Benami......
April 14, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Notice after expiry of four years from the end of the relevant assessment year - since the details of computer software has been......
April 14, 2022 Case Laws Income Tax

Income accrued in India - Period of stay in India - This claim of the assessee has not been rebutted or denied by any of the lower authorities. Both the lower......
April 14, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Unexplained cash deposit in the bank account - Apparently, the explanation given by the assessee has been rejected without.....
April 14, 2022 Case Laws GST

Exemption from GST or not - renting out of immovable properties to the Social Welfare Department of Maharashtra Govt, for residential accommodation of girls from the......
April 14, 2022 Case Laws GST

Profiteering - supply of construction services related to the purchase of Flat - where the project was launched after introduction of GST, booking/price of the flat has.....
April 14, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - We are satisfied that there is prima facie material available on record before the assessing officer for issuing a notice......
April 14, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - It is also correct that after the assessment order was passed, the Commissioner of Income Tax had commenced revision proceedings under.....
April 14, 2022 Case Laws Income Tax

Difference of turnover - less turnover shown in income tax return as compared to service tax return - CIT(A) held that merely the assessee accepted the addition in......
April 14, 2022 Case Laws Income Tax

TDS u/s 195 - non-deduction of TDS on payment of export commission to Foreign entity in Italy - whether there is a business connection or not, must be determined based......
April 14, 2022 Case Laws Income Tax

Estimation of profit on the suppressed sale - Additional undisclosed income - the revenue has not brought any material on record suggesting that the assessee has made......
April 14, 2022 Case Laws Income Tax

Revision u/s 263 - capital gains computation on the sale by the assessee of 23 acres of his land - the cost adopted by him was neither enquired into in assessment nor,......
April 14, 2022 Case Laws Income Tax

Disallowance of expenditure as capital expenditure being 25% of royalty amount paid - it cannot be said that the Sweden Company had relinquished its command over the......
April 14, 2022 Case Laws Customs

Levy of penalty on Customs Broker u/s 112 (a) of the Customs Act, 1962 - It was alleged that the appellant dealt with unauthorized person instead of dealing with the......
April 14, 2022 Case Laws Central Excise

Extended Period of limitation - Revenue Neutrality - The issue involved is also of pure interpretation of provisions of levy of duty including profit in assessable value....
April 14, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - in absence of any allegation of failure on the part of the assessee to disclose fully and truly all material facts necessary for the......
April 13, 2022 Notifications FEMA

Foreign Exchange Management (Non-debt Instruments) (Amendment) Rules, 2022 - Notification
April 13, 2022 Case Laws GST

Seeking grant of bail - availment of fraudulent ITC - sham subsidiaries - it is observed that more and more such cases are brought to the fore where the mere pawns who......
April 13, 2022 Case Laws GST

Transitional Credit - TRAN-1 - As a matter of fact, the provisions of GST Act also does not provide for lapsing of the credit, which could not be successfully......
April 13, 2022 Case Laws GST

Transitional Credit - This Writ Petition is disposed off by directing the jurisdictional officer to examine the petitioner's CENVAT account or VAT returns and ascertain.....
April 13, 2022 Case Laws Income Tax

Exemption u/s 11 - assessee has paid most of the scholarship amount to the students of a particular religious community which is a clear violation of Section 13(1)(b) -.....
April 13, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - reopening as based on audit objection - notice beyond four years - since four years had expired from the end of the relevant assessment....
April 13, 2022 Case Laws Income Tax

Disallowance to the extent of 20% of the expenditure relating it to period prior to the setting of PO in India - when it is not possible to verify if the expenditure......
April 13, 2022 Case Laws Income Tax

AO has passed the impugned order under section 220(2) without giving effect to the order of the CIT(A). It appears that the Assessing Officer has deliberately not passed....
April 13, 2022 Case Laws Income Tax

Income from waiver of loan - income changeable to tax or not? - brought to tax under section 28(iv) of the Act or under section 41(1) - it is clear that in the case......
April 13, 2022 Case Laws Income Tax

Disallowance of additional depreciation - the fact remains as per this proviso the assessee is only required to acquire and install the machines, which in this case has.....
April 13, 2022 Case Laws Income Tax

Fresh claim before the Assessing Officer by way of a rectification application - there is no bar on the higher authorities and especially upon this Tribunal in......
April 13, 2022 Case Laws Customs

Validity of Show Cause notice and order in original - Maintainability of petition - Benefit of exemption - Essentiality Certificate - import of drill ship - The......
April 13, 2022 Case Laws Customs

Seeking interest on belated payment of duty drawback - inordinate delay in determining the brand rate of duty drawback for over a period of 8 years - As the delay is not....
April 13, 2022 Case Laws Service Tax

Classification of services - he foreign service provider being not covered under the term ‘Telegraph Authority’, the service provided by them will not fall under the......
April 13, 2022 Case Laws Central Excise

Classification of goods - ARH-C Crude Oil - Clearly, since the said report was in favour of Appellant, they had bona-fide belief that the matter in their favour.......
April 13, 2022 Case Laws Central Excise

Adjustment of interest amount from sanctioned rebate claim - such extra ordinary power to recover are only available for recovery of adjudicated dues, or admitted dues......
April 13, 2022 Case Laws VAT and Sales Tax

Withdrawal of benefit of tax exemption - works contract - It is quite clear that the appellant cannot pitch its case higher than at the limit under Order dated......
April 13, 2022 Case Laws VAT and Sales Tax

The Administrative directions for fulfilling recovery targets for the collection of revenue should not be at the expense of foreclosing the remedies which are available.....
April 13, 2022 Case Laws Indian Laws

Dishonor of Cheque - jurisdiction of the court for proceedings initiated on a complaint under Section 138 of the Negotiable Instruments Act, 1881 - As admitted by the......
April 12, 2022 Case Laws GST

Profiteering - benefit of additional input tax credit had not been passed on to the home buyers or not - period from July 2017 to September, 2020 - As project was......
April 12, 2022 Case Laws Income Tax

TDS u/s 194C - Addition u/s 201/201(1A) - TDS not deducted from the payments made to contractors under various schemes - The proviso clearly states that nothing......
April 12, 2022 Case Laws Income Tax

Withdrawing the excess tax credit for advance tax and self-assessment tax - Rectification u/s 154 - The assessee has to furnish details of different payments of tax by......
April 12, 2022 Case Laws Income Tax

Validity of Assessment u/s 153C - whether AO of the searched person has not recorded satisfaction note that the books of accounts/material belongs to the assessee ? - In....
April 12, 2022 Case Laws Income Tax

Levy of interest under section 234C - It is pertinent to note that provisions of section 234C of the Act refers to the term “returned income” in comparison to the......
April 12, 2022 Case Laws Income Tax

Disallowance of sales tax liability - Prior-period item - the year under appeal is AY 2013-14. The alleged amount pertains to AY 2005-06 and AY 2010-11 and such......
April 12, 2022 Case Laws Income Tax

Unexplained cash deposits - Deposits in regular bank account of the assessee, during demonetization period - the assessee was maintaining complete stock tally, the sales....
April 12, 2022 Case Laws Income Tax

Revenue Recognition - gain on sale / Assignment of Intellectual Property Rights (IPR) - The assessee did not receive the sum in question for giving up any source of......
April 12, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Mode and manner of service of notice as contemplated in Sec. 282(1)(b) - affixed the notice at an address where the assessee was not......
April 12, 2022 Case Laws Income Tax

Exemption u/s 11 - registration invoking section 12AA(3) w.e.f. 01.04.2014 cancelled - Allen Group has made DDPS (assesee) - subservient to their coaching programme -......
April 12, 2022 Case Laws Customs

Duty Drawback - circular trading of footballs and other sports items - It is clear that the case of the department is based on assumption and the investigation is not......

1 ....87 88 89 909192 93 94 95........ 124

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F: Stock damaged in recent floods

F: GST on Solar Plant

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A: Difference between “License” and “Royalty”

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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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