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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 5001 to 5050 of 6197 Records

1 ....97 98 99 100101102 103 104 105........ 124

March 14, 2022 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - panchayati compromise - in view of the fact that the matter has been compromised, the order of conviction to be......
March 12, 2022 Case Laws GST

Seeking grant of bail - wrongful availment and utilization of Input Tax Credit (ITC) - For grant of bail it is necessary to take into account the apprehension of the......
March 12, 2022 Case Laws GST

Seeking grant of bail - irregular availment of Input Tax Credit - fake firms - The object of keeping the person in custody is to ensure his availability to face the......
March 12, 2022 Case Laws GST

Refund of CENVAT Credit by way of cash - transitional credit - Doctrine of Necessity - Payment of service tax on reverse charge on 30.12.2017 which was otherwise......
March 12, 2022 Case Laws GST

Rectification application - Period of limitation u/s 161 - Extended period of limitation due to Covid in view of decision of Supreme Court - In view of the saving of the....
March 12, 2022 Case Laws GST

Classification of services - rate of tax - Job work or not - activity is coating on the goods supplied by the customers - The activity of the Applicant fits the......
March 12, 2022 Case Laws Income Tax

Deduction u/s 80-IA - Nature of Interest income - the interest received on advances and loans given to its employees are receipts in normal course of carrying its......
March 12, 2022 Case Laws Income Tax

Disallowing entire claim for leave encashment and post retirement medical benefit - the Assessee’s treatment of the liability in respect of the post retirement medical......
March 12, 2022 Case Laws Income Tax

Revision u/s 264 - Petitioners after dismissal of the earlier petition by this Court against the same assessment order without filing any statutory Appeal before the CIT....
March 12, 2022 Case Laws Income Tax

Assessment u/s 144B - Addition u/s 68 - Once a request is made by the assessee before the Assessing Officer to give him an opportunity of hearing having regard to the......
March 12, 2022 Case Laws Income Tax

Entitlement to benefits u/s 115BAA - Tax on income of certain domestic companies - We dispose of this writ application reserving the liberty for the writ applicant to......
March 12, 2022 Case Laws Income Tax

Allowable expense u/s 37(1) - provisions for claim Incurred but Not Reported (IBNR) and claim Incurred But Not Enough Reported (IBNER) - whether such provisions are in......
March 12, 2022 Case Laws Income Tax

Assessment u/s 153A - While recording the statement during the course of search and seizure and survey operations, no attempt should be made to obtain confession as to......
March 12, 2022 Case Laws Income Tax

Disallowance of prior period expenses - Deduction of TDS in the current year - it is settled law that deduction can be permitted in respect of only those expenses which.....
March 12, 2022 Case Laws Customs

Seizure of goods - Authority for initiating proceeding against the Petitioner - Power of DRI - Merely because one of the Officers in the search and seizure proceeding......
March 12, 2022 Case Laws Customs

Availability of alternative remedy - Rejection of request for cancellation/withdrawal of ex-bond Bills of Entry - reducing the basic customs duty and the agricultural......
March 12, 2022 Case Laws Customs

Levy of penalty on Customs Broker under Section 132 read with Section 117 of the Customs Act, 1962 - a Customs House Agent or a Customs Broker cannot be fastened with......
March 12, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Validity of order admitting the application by the NCLT - If the ‘Adjudicating Authority’ is subjectively satisfied that there was Debt due and......
March 12, 2022 Case Laws Service Tax

Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based....
March 12, 2022 Case Laws Service Tax

Quantification of demand - Business Support Service - whether the services provided by the Theatre Owner to the Distributors/sub distributors by way of providing cinema.....
March 12, 2022 Case Laws VAT and Sales Tax

Seeking to release the raw materials, goods, stock and finished goods seized and detained by the official respondents - A mere lock and seal of the premises is not......
March 12, 2022 Case Laws Central Excise

Clandestine Removal - copper wire - assumption and presumption - no inquiries have been conducted from the persons whose names are appearing in the loose papers/kacchi......
March 12, 2022 Case Laws Central Excise

CENVAT Credit - inputs were sent to job worker under Rule 4(5)(a) of CCR,2004 without reversing the Cenvat credit - job worker instead of following the N/N. 214/86-CE,......
March 11, 2022 Case Laws GST

Revocation of cancellation of Registration - bogus firm or not - by merely describing the assessee firm “bogus”, the respondent authority did not make known to the......
March 11, 2022 Case Laws GST

Opportunity of personal hearing is mandatory u/s 75(4) of the CGST/UPGST Act 2017 or not - where an adverse decision is contemplated against the person, such a person......
March 11, 2022 Case Laws GST

Issuance of undated notice under Section 73(1) of the C.G.S.T/ U.P.G.S.T. Act, 2017 - reasonable time to the petitioner to submit his reply to the show cause notice......
March 11, 2022 Case Laws GST

Validity of Show cause notice (SCN) u/s 74 - Under Section 74(1) notice is an independent notice to be issued in DRC-01, whereas the notice under Section 74(5) was to be....
March 11, 2022 Case Laws GST

Input tax credit - Capital Goods (demo cars) - The Demo Vehicles received by the Appellant have never been received with the intent to simply 'further supply/ sell' as......
March 11, 2022 Case Laws GST

Input tax credit - Stock transfer - IGST and Compensation Cess paid on receipt of cars (on stock transfer basis) for use in relation to specified business activities -......
March 11, 2022 Case Laws GST

Classification of services - product poultry crate - goods falling under chapter 84 or chapter 39 or some other classification - appropriate classification of poultry......
March 11, 2022 Case Laws GST

Classification of services - Job-Work or not - sending of Naphtha, DM water, Power, Cooling water, service water and instrument air by the Applicant to Praxair and......
March 11, 2022 Case Laws Income Tax

Validity of the re-assessment proceedings initiated against the individual petitioners - Explanations A(a)(ii)/A(b) to the notifications dated March 31, 2021 and April......
March 11, 2022 Case Laws Income Tax

TDS u/s 195 - assessee in default as per Section 201(1) - As Section 195 is applicable only to a person who is responsible for paying to deduct tax at the time of credit....
March 11, 2022 Case Laws Income Tax

Disallowance on account of payment of octroi expenses - There is no dispute that the entire liability was discharged before filing return of income for the year under......
March 11, 2022 Case Laws Income Tax

Revisional powers u/s 263 with respect to the deduction claimed u/s 36 (1) (viii) - With respect to the inclusion of interest on income tax refund considered both by the....
March 11, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - limited scrutiny case -It is not a case where the ld. PCIT has set-aside the assessment order rather he has examined these transactions and has....
March 11, 2022 Case Laws Income Tax

Bad debts - Writing off of Loan to farmers - The treatment of the write-offs of such loans would then have to be viewed probably as bad debts, though this may not be......
March 11, 2022 Case Laws Income Tax

Undisclosed income - gross profit margin on unaccounted sales - It is quite possible that the assessee was able to generate more profit post search period depending upon....
March 11, 2022 Case Laws Customs

Non-compliance with the pre-deposit - section 129E of the Customs Act 1962 - As the statutory requirement stipulated under section 129E of the Customs Act has not been......
March 11, 2022 Case Laws Service Tax

Commercial or Industrial Constructions Services - With respect to activity conducted by the assessee, CBEC circular referred to and relied upon by the Tribunal is......
March 11, 2022 Case Laws Central Excise

Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the......
March 11, 2022 Case Laws Central Excise

CENVAT Credit - Extended period of limitation - Technical Testing and Analysis - there is nothing found which can substantiate the allegation of the department about......
March 11, 2022 Case Laws VAT and Sales Tax

Revision of assessment - stock difference in respect of groundnut and groundnut kernal - The Tribunal was of the view that inasmuch as the suppression is proved by the......
March 10, 2022 Circulars GST - States

GST on Services supplied to Government authority and Government Entity - The amendment came into force on 01.01.2022. The benefit of the reduced tax rate, ie, 12%......
March 10, 2022 Circulars GST - States

Instructions for back office processing of online GST Refund applications - SGST
March 10, 2022 Case Laws GST

Validity of summary order and SCN - A perusal of the impugned show-cause notice (Annexure-5) issued under section 73 of the Act shows that it completely lacks in......
March 10, 2022 Case Laws GST

Cancellation of registration of applicant - We are not able to understand how the Department is functioning, why the Department is acting in such a high handed manner.......
March 10, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - whether the deduction u/s 10A is to be computed after or before setting off of the losses / depreciation? - this court is of the opinion that......
March 10, 2022 Case Laws Income Tax

Disallowance of interest expenses - as observed by AO that assessee-company had advanced interest free loan as advanced out of secured loan availed from the Bank of......
March 10, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Unexplained loan transaction - If it emerges from the reasons recorded, which, in turn, are based on some cogent material, that the AO.....

1 ....97 98 99 100101102 103 104 105........ 124

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Latest Case Laws

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F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

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 ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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