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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 4701 to 4750 of 6197 Records

1 ....91 92 93 949596 97 98 99........ 124

April 1, 2022 Case Laws Income Tax

Initiation of assessment proceedings u/s 148 - Scope of new Section 148A - validity of the assessment proceedings initiated against assessees after 1st April 2021 under.....
April 1, 2022 Case Laws Income Tax

Validity of Search u/s 132 - suppression of income as the profit declared is contrary to the actual profit received. - The power for re-assessment is no doubt a remedy......
April 1, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Regarding the claim of the revenue that, no deduction is allowable u/s 92C(4) of the Act - The claim under Section 10A is not enhanced on......
April 1, 2022 Case Laws Income Tax

Recovery of Tax - Company under liquidation under the IBC - Once a company is dissolved it becomes a non-existent party and therefore no action can be brought in its......
April 1, 2022 Case Laws Income Tax

Penalty u/s 272A(2)(k) - assessee failed to furnish the quarterly TDS statements within the time - When the appeal filed by the assessee is against the imposition of......
April 1, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - NCLAT rejected the application - There was no discussion at all about the letter dated 28.09.2015. - The law as it has......
April 1, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Going Concern - Even when a going concern is unable to discharge its debt, the Operational Creditor is entitled to invoke Section 9, hence, the......
April 1, 2022 Case Laws VAT and Sales Tax

Restraint from selling or alienating the property - Priories of secured creditors over State against tax dues - In the present case, it is clear that the charge that......
March 31, 2022 Notifications GST

Rate of interest u/s 50(3) of the CGST Act, 2017 - where ITC has been availed and utilized wrongly reduced from 24% to 18% w.e.f. 1.7.2017 - Notification as amended vide....
March 31, 2022 Notifications GST

Notifying common GST portal and e-way bill website. - in additions all functions under the CGST Act, 2017 (except e-invoice) shall be made through GST Portal -......
March 31, 2022 Act Rules GST

Power to issue instructions or directions. - Power to commissioner - consequential amendment - Section 168 of CGST Act, 2017
March 31, 2022 Act Rules GST

Refund of tax. - Claim Form shall be prescribed - Power of proper officer to withheld the refund in certain cases - Relevant date in case of supply made to SEZ - Section....
March 31, 2022 Act Rules GST

Collection of tax at source. - Due date of furnishing statement - Section 52 of CGST Act, 2017 amended
March 31, 2022 Act Rules GST

Interest on delayed payment of tax. - Interest on ITC wrongly availed and utilized - Section 50 of CGST Act, 2017 amended
March 31, 2022 Act Rules GST

Payment of tax, interest, penalty and other amounts. - Transfer of amount from one head to another and Power to impose restriction of utilization of ITC beyond certain......
March 31, 2022 Act Rules GST

Goods and services tax practitioners. - Consequential amendment pursuant to substitution of section 38 - Section 48 of CGST Act, 2017 amended
March 31, 2022 Act Rules GST

Levy of late fee. - Consequential amendments with regard to additions or deletion of returns - Section 47 of CGST Act, 2017 amended
March 31, 2022 Act Rules GST

Omitted - Procedure for furnishing return and availing input tax credit - Section 43A of CGST Act, 2017 omitted as scheme of availing ITC amended and this section never came into force
March 31, 2022 Act Rules GST

Omitted - Matching, reversal and reclaim of reduction in output tax liability. - Section 43 of CGST Act, 2017 omitted as scheme of availing ITC amended
March 31, 2022 Act Rules GST

Omitted - Matching, reversal and reclaim of input tax credit - Section 42 of CGST Act, 2017 omitted as scheme of availing ITC amended
March 31, 2022 Act Rules GST

Availment of input tax credit - Where tax is not paid by the supplier, ITC shall be reversed with applicable interest liability - Section 41 of CGST Act, 2017 Amended
March 31, 2022 Act Rules GST

Furnishing of returns (GSTR 3B or otherwise). - Various amendments in Section 39 of CGST Act, 2017
March 31, 2022 Act Rules GST

Communication of details of inward supplies and input tax credit - Auto-populated statement of ITC - Section 38 of CGST, 2017 substituted
March 31, 2022 Act Rules GST

Furnishing details of outward supplies (GSTR-1) - various amendments made in Section 37 of the CGST Act, 2017
March 31, 2022 Act Rules GST

Credit and debit notes. - Time limit for issuance of Credit Note modified - Section 34(2) of CGST Act, 2017 amended
March 31, 2022 Act Rules GST

Cancellation or suspension of registration. - Power of proper officer in case of default in furnishing the return from the due date within prescribed time lime - Clauses....
March 31, 2022 Act Rules GST

Eligibility and conditions for taking input tax credit. - ITC cannot be claimed after the thirtieth day of November following the end of financial year to which such......
March 31, 2022 Act Rules GST

Eligibility and conditions for taking input tax credit. - Amount of ITC, even if communicated u/s 38, shall not be available if the same is restricted - Section 16 of......
March 31, 2022 News Indian Laws

Linking of PAN with AADHAR - Amendment to the provisions of Income-tax Rules, 1962 for prescribing fees under section 234H of the Income-tax Act, 1961 - News
March 31, 2022 Notifications Customs

Payment of duty, interest, penalty, etc. under the Customs Act, 1962 shall be made through electronic cash ledger w.e.f. 1.6.2022 - Notification
March 31, 2022 Circulars Income Tax

Clarification with respect to relaxation of provisions of rule 114AAA of Income-tax Rules, 1962 prescribing the manner of making Permanent Account Number (PAN) inoperative - Circular
March 31, 2022 Case Laws GST

Territorial Jurisdiction - proper officer or not - Registration was assigned to Central GST Officer - SCN was issued by the State GST officer - the distribution of work.....
March 31, 2022 Case Laws Service Tax

Validity of Show Cause Notice (SCN) - service tax is leviable on royalty paid on mining operations or not - issue is pending before the larger bench of the Supreme Court....
March 31, 2022 Case Laws GST

Input Tax Credit - ITC on Gift - GST paid on inputs/input services procured by the appellant to implement the promotional scheme under the name 'Buy n Fly' - as per the.....
March 31, 2022 Case Laws GST

Classification of supply of services - intermediary services or not - It is very clear from the applicant's submissions that they are not providing any services on its......
March 31, 2022 Case Laws GST

Levy of GST - classification of "Interest" portion of equated installments under Annuities Model - the value of supply shall include interest or late fee or penalty for.....
March 31, 2022 Case Laws GST

Classification of services - rate of GST - Ready to Eat popcorn sold in retail packages - when a specific entry is available for enumerating the commodity ‘RTE popcorn’.....
March 31, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - When pursuant to an information received from the Assistant Director of Income Tax (Inv.), Unit-3 (3), Kolkata, the......
March 31, 2022 Case Laws Income Tax

Documents seized during a search and seizure Retained by the Department - As a taxing statute, strict interpretation is to be adopted and that being so, recourse by the.....
March 31, 2022 Case Laws Income Tax

Refund of tax paid as advance tax after opting for VDIS scheme - Since he did not submit any return under section 139 before this scheme, therefore involuntarily......
March 31, 2022 Case Laws Income Tax

Assessment u/s 158BC - period of limitation - Though the learned counsel for the appellant /Revenue contended that there is no time limit prescribed in the statute for......
March 31, 2022 Case Laws Income Tax

Assessment u/s 144B - Faceless Assessment - request for personal hearing or to make oral submissions, on approval of the request, the personal hearing shall be conducted....
March 31, 2022 Case Laws Income Tax

Denial of exemption u/s.54 - purchasing a new house in the name of the assessee’s son - The principle of following a view in favour of the assessee when contrary views......
March 31, 2022 Case Laws Income Tax

Validity of Survey proceedings u/s 133A conducted in absence of assessee - Manner of conducting survey u/s 133A - There was a time gap of more than 3 ½ years between the....
March 31, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Time limit for notice to be issued u/s 149 - escaped income from an asset outside India - there is no bar on the retrospectivity of a......
March 31, 2022 Case Laws Income Tax

Nature of expenditure - Disallowance of repair and maintenance charges - The assessee has taken a plea that no new asset is created or no benefit of enduring nature has.....
March 31, 2022 Case Laws Income Tax

Claim of deduction u/s 37(1) - Security deposit written off - security wa paid for obtaining shops on lease - the assessee be allowed to claim the loss incurred in......
March 31, 2022 Case Laws Income Tax

Disallowance of Expenses u/s. 40(a)(ia) - Non deduction of TDS on commission - Pricing mechanism fixed by the Government of India, it is clear that the assessee has......
March 31, 2022 Case Laws Income Tax

Exemption u/s 11 - provisions of section 2(15) - If the assessee has to claim relief under charity, it has to carry out charitable activities of relief to poor or......
March 31, 2022 Case Laws Customs

Benefit of exemption - second-hand slurry seal machine for filling up cracks in roads (slurry paver) - import of There is nothing on record to indicate that the proposed....

1 ....91 92 93 949596 97 98 99........ 124

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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: Stock damaged in recent floods

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...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

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