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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 501 to 550 of 6197 Records

1 ....7 8 9 101112 13 14 15........ 124

December 6, 2022 Case Laws Income Tax AT

Transfer Pricing Adjustment: M/s Asco (India) Ltd. Not Comparable Due to Functional Differences in Manufacturing Processes.
December 6, 2022 Case Laws Income Tax AT

Assessee Challenges Unexplained Expenditure Allegation; AO to Re-evaluate Claims and Verify Transactions with External Sources.
December 6, 2022 Case Laws Income Tax AT

Unexplained Credits u/s 68: Witness Deemed Unreliable, Insufficient Inquiry by Assessing Officer Weakens Case.
December 5, 2022 Case Laws GST HC

High Court Overturns Retrospective Registration Cancellation, Citing Lack of Reasoning Violates Natural Justice Principles.
December 5, 2022 Case Laws GST HC

Court Resolves Export IGST Grievances; Extends Time u/r 96A(1)(a); Advises Contacting GST Authority for Refund.
December 5, 2022 Case Laws GST AAAR

Appellate Authority clarifies 15-year lease doesn't qualify as 'Job Work' under CGST Act, Section 2(68).
December 5, 2022 Case Laws GST AAR

Employer's Subsidized Canteen Service Deducted from Salaries is Subject to GST, Confirms Advance Authority Ruling (AAR).
December 5, 2022 Case Laws Income Tax HC

Software Development Costs for Abandoned Project Deemed Revenue, Not Capital Expenditure Due to Lack of Enduring Asset.
December 5, 2022 Case Laws Income Tax HC

Reassessment u/s 147 Invalid: Notice Issued to Deceased Without Notifying Legal Representative Ruled Unsustainable by Court.
December 5, 2022 Case Laws Income Tax AT

Unexplained Cash Requires Proof of Source; Revenue Can Add u/s 69A if Evidence Lacking.
December 5, 2022 Case Laws Income Tax AT

Tax Implications of Share Premium u/s 56(2)(viib) for Companies Post Valuation Cut-off Date.
December 5, 2022 Case Laws Income Tax AT

No TDS Required on General Training Services Remittances u/s 195; Not Classified as Technical Services in DTAA Article 12.
December 5, 2022 Case Laws Income Tax AT

Income Tax Act Section 23(1)(c): Property Owners Can Claim Deductions for Vacant Rentals Despite Efforts to Lease.
December 5, 2022 Case Laws Income Tax AT

Assets Post-Demerger: Write Off as Loss, Not Depreciation, Says Directive to Assessing Officer.
December 5, 2022 Case Laws Income Tax AT

SFIS Credits Reduce Capital Goods Costs, Not Income, by Capitalizing Assets at Purchase Value.
December 5, 2022 Case Laws Customs HC

Court Rules Betel Nuts Refund Claim Invalid Under Customs Act Sections 150 and 14; Auction Validity Unchallenged.
December 5, 2022 Case Laws Insolvency and Bankruptcy HC

High Court Upholds Regulation 36A of IBC, Confirms NCLT Can't Declare It Ultra Vires for Slower Resolution.
December 5, 2022 Case Laws Insolvency and Bankruptcy HC

High Court Upholds Debt Recovery via Property Attachment; DRT Orders Align with Insolvency and Bankruptcy Code Provisions.
December 5, 2022 Case Laws Insolvency and Bankruptcy AT

Appellate Tribunal cannot condone appeal delays over 45 days under Insolvency and Bankruptcy Code Section 5. Claims of innocence invalid.
December 5, 2022 Case Laws Insolvency and Bankruptcy AT

Liquidation Under IBC Section 33: A Last Resort, Tribunal Stresses Adjudicating Authority's Limited Role in Creditors' Decisions.
December 5, 2022 Case Laws Insolvency and Bankruptcy AT

Rs. 17 Crore Contribution Not Financial Debt in Insolvency Case: Lacks Time Value of Money Consideration.
December 5, 2022 Case Laws Money Laundering HC

Whistleblower Accused of Money Laundering in Alleged Plot Against Judiciary and Government Officials; High Court Investigates Serious Claims.
December 5, 2022 Case Laws Money Laundering HC

Chartered Accountants not required to verify document authenticity for Form 15CB, similar to bank panel lawyers' title reviews.
December 5, 2022 Case Laws Service Tax AT

Demand for Penalties Invalidated; Section 80 Waiver Unnecessary as Issues of Legality and Competence Are Irrelevant.
December 5, 2022 Case Laws Service Tax AT

Refund Claim Rejected: Eligibility Arises After Export Proceeds Received; Appellant Failed to Prove Credit Availability.
December 5, 2022 Case Laws Central Excise HC

High Court Corrects Tribunal's Misinterpretation on Interest for Delayed Refunds u/s 11B(1), Ensures Proper Entitlement.
December 5, 2022 Case Laws Central Excise AT

Appellant Entitled to Refund as Limitation Period u/s 11B of Central Excise Act Doesn't Apply to Revenue Deposit.
December 5, 2022 Case Laws VAT and Sales Tax SC

Oxygen Gas in Steel Production Not Eligible for CST Concessional Tax Rate; 3% Tax Applies, Not 2.
December 5, 2022 Case Laws VAT and Sales Tax HC

Court Rules Costume Rentals Exempt from Entertainment Tax Without Specific Legislative Provision; Tax Demands Deemed Unlawful.
December 3, 2022 Case Laws GST HC

Court Upholds Single Officer Assessment for IGST and SGST Under GST Act Section 73, Rule 142 Procedure Followed.
December 3, 2022 Case Laws GST HC

High Court Nullifies Property Attachment Orders Due to Lack of Pending Proceedings Before Issuance of Section 70(1) Summons.
December 3, 2022 Case Laws GST AAR

Rejected or Damaged Paddy Seed Sales Taxed at 5% GST Under Chapter 100610, Including 2.5% CGST and 2.5% SGST.
December 3, 2022 Case Laws GST AAR

Flavored milk for tea, classified under 0401 20 00 as pasteurized milk, qualifies for GST exemption, says AAR.
December 3, 2022 Case Laws GST AAR

Damodar Valley Corporation Recognized as "Government Entity" Under Notifications 31/2017 and 32/2017-Central Tax (Rate) by Parliament Act.
December 3, 2022 Case Laws Income Tax SC

Interest Waiver Under Income Tax Act Section 220(2A) Not Automatic; Disputes Don't Justify Non-Levy or Waiver.
December 3, 2022 Case Laws Income Tax AT

Assessee entitled to non-taxable compensation u/s 54B for land acquisition; authorities must guide on correct claims.
December 3, 2022 Case Laws Income Tax AT

Shipping Income u/s 172 Taxable in Singapore Based on Accrual, Not Remittance, for 2016 and 2017.
December 3, 2022 Case Laws Income Tax AT

Authorities Uphold Addition u/s 68 for Unexplained Share Capital Due to Lack of Documentation and Non-Appearance by Assessee.
December 3, 2022 Case Laws Income Tax AT

Tax Case: Section 263 Revision Examines AO's Oversight on Section 56(2)(vii)(b) Property FMV Assessment.
December 3, 2022 Case Laws Income Tax AT

Court Reviews Equity Valuation u/s 56(2)(viib) and Rule 11UA(2); Emphasizes Consistent Assessment of DCF Method Report.
December 3, 2022 Case Laws Income Tax AT

Depreciation Claim on Forex Loss for Windmill Loan Approved; 80% Rate Accepted Despite Previous Finalized Assessments.
December 3, 2022 Case Laws Income Tax AT

Court Overturns Pr. CIT's Order on Unaccounted Sales; Section 263 Revision Found Baseless Without Proof of Additional Profit.
December 3, 2022 Case Laws Customs AT

Imported Vessel Dismantling: Oil in Bunker Tanks Classified with Ship under CTH 8900, Not Separately as CTH 27.10.
December 3, 2022 Case Laws Insolvency and Bankruptcy AT

Court Grants Relief to Small Suppliers in Financial Strain, Orders Asset Distribution as per Section 53 of Insolvency Code.
December 3, 2022 Case Laws Central Excise AT

Appellant Entitled to 12% Interest on Seized Currency Refund from Seizure Date; Commissioner (Appeals) Ruling Overturned.
December 3, 2022 Case Laws Indian Laws HC

Court Rules Mere Allegations Insufficient to Rebut Presumption u/s 139 of Negotiable Instruments Act Without Concrete Evidence.
December 2, 2022 Case Laws GST HC

GSTIN Cancellation Overturned: Covid-19 Delay Excludes Extended Period Beyond Three Months Under CGST Act Section 107(1) & (4.
December 2, 2022 Case Laws GST HC

High Court Rules GST Registration Should Be Restored Despite Delay in Filing Revocation Application.
December 2, 2022 Case Laws GST HC

Pre-arrest bail u/s 438 denied for alleged fraud and GST misuse in monetary dispute case.
December 2, 2022 Case Laws Income Tax AT

Understanding Capital Gains: Section 50C and Transfer Definition in Section 2(47) of Income Tax Act Explained.

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H: GST Demand Quashed: Authorities Wrongly Combined Turnover of Two Firms...

H: Assessment Orders Nullified After Tax Officer Denied Requested Persona...

H: 60-Day Limitation Under GST Act Section 62(2) Is Directory, Not Mandat...

H: Improper GST Notice Service Through Portal Only Violates Natural Justi...

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H: Assessment Orders Invalidated Under Section 153A Due to Mechanical App...

H: Reassessment Under Section 147 Quashed: Reopening Based on Change of O...