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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 5051 to 5100 of 6197 Records

1 ....98 99 100 101102103 104 105 106........ 124

March 10, 2022 Case Laws Income Tax

Clubbing of Income - Addition of Rental Income earned by the Spouse of the Assessee, in the hands of the Assessee, U/s 64 - The ld. CIT(A)’s contention that the husband.....
March 10, 2022 Case Laws Income Tax

Exemption u/s 11 and 12 - if there is any infirmity in the grant of certificate issued u/s 80G then it is for the Department to look into that aspect otherwise it has no....
March 10, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - Bogus purchases - The assessee has only filed the copy of the ledger of the purchases from one-party. But the assessee failed to file the copies.....
March 10, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The Appellant has made a prayer for staying the proceedings under Section 7 of the Code or keeping in abeyance the hearing of Section 7 Application.....
March 10, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - On reading the terms of the Joint Development Agreement, it is clear that in the project there are certain things to be done on the part of the......
March 10, 2022 Case Laws Service Tax

Levy of service tax - Clearing services as such Grass, Bush, Jungle cutting at Area-III of ONGC Ank. And regular maintenance as tender documents - There is absolutely no....
March 10, 2022 Case Laws Central Excise

Abatement of duty payable - compounded rate on the basis of the number of cold Rolling mills installed in the factory - It is apparent that the N/N. 17/2007 does not......
March 10, 2022 Case Laws Central Excise

Area based exemption - Ready Mix Concrete - it is clear that the assessee’s product i.e. Ready Mix Concrete (RMC) is not eligible for exemption - However, there is......
March 10, 2022 Case Laws Central Excise

Valuation of goods - related party - inter-connected undertakings - They are inter-connected undertakings and hence are related in terms of Clause (i) of Explanation to.....
March 9, 2022 Case Laws GST

Seeking grant for regular bail - issuance of invoices only, without any actual supply of goods - The applicant has been arrested on 01.09.2021. - The Commissioner is......
March 9, 2022 Case Laws GST

Concessional rate of GST - works contracts - execution of works for Telangana State Industrial Infrastructure Corporation Limited (TSIIC) - Government entity or not -......
March 9, 2022 Case Laws Income Tax

Addition u/s 43B - deduction of payment of electricity duty disallowed - while it may be correct to say that the Assessee ‘paid’ the amount in dispute, it paid it only......
March 9, 2022 Case Laws Income Tax

Stay of demand - pre-deposit of 20% of the demand - This proceedings issued by the assessing authority is in tune with Section 220(6) of the Act. Therefore, the......
March 9, 2022 Case Laws Income Tax

Denial of exemption u/s.11 - the assessee actually pursued only the objects as classified in categories (a) to (c). viz., Medical Relief to the poor patients, Education.....
March 9, 2022 Case Laws Income Tax

Addition of Bad and Doubtful Debts Reserve (BDDR) for earlier years written back in the year under consideration - when there is no deduction claimed in the computation.....
March 9, 2022 Case Laws Income Tax

Disallowing interest u/s. 36(1)(iii) - CIT(A) allowed the claim - AO is drawing adverse inference that assessee has not submitted the utilization of the overdraft in the....
March 9, 2022 Case Laws Income Tax

Income accrued or deemed to accrue or arise in India - Royalty - the BREW Operator Software agreements - an application development platform - The royalty from BREW......
March 9, 2022 Case Laws Customs

Entitlement for benefit of exemption Notification - appellants themselves have classified their product under CTH 2711 1300 of the Customs Tariff Act. - While filing the....
March 9, 2022 Case Laws Customs

Smuggling - Gold Bars - Gold Biscuits - Admittedly it is a case of town seizure. Out of the 5 gold bars and 1 cut piece seized, there is foreign marking – ‘rand......
March 9, 2022 Case Laws Central Excise

CENVAT Credit - transfer of Generator set after use by the appellant to its sister concern where the value has been assigned to that transfer - applicability of Rule......
March 9, 2022 Case Laws Central Excise

Refund of unutilised CENVAT Credit - barred by time limitation or not - appeal filed before wrong forum - The refund claim filed by the appellant is in time - As both......
March 9, 2022 Case Laws VAT and Sales Tax

Validity of assessment order - rectification of mistake - error apparent on the face of record - The petitioner has not claimed that the original invoice has already......
March 9, 2022 Case Laws VAT and Sales Tax

Rectification of mistake - apparent error on the face of record or not - While the Section 84 application was pending consideration, without deciding the same by passing....
March 8, 2022 Notifications DGFT

Extension of last date for submission of applications under certain Scrip based Schemes - Notification
March 8, 2022 Notifications LLP

Limited Liability Partnership (Second Amendment) Rules, 2022 - Notification
March 8, 2022 Case Laws GST

Release of goods alongwith vehicle - seizure on the ground that driver of the vehicle did not carry valid document - The respondents shall release the goods on (i) the......
March 8, 2022 Case Laws Income Tax

Failure to take any action by the department after the Tribunal set aside the order of the DRP and also the assessment order The matter was restored to the file of the......
March 8, 2022 Case Laws Income Tax

Fee levied u/s 234E - fee was leviable u/s 200A for filing of returns - delay in filing of quarterly TDS statement - the impugned order passed by the First Appellate......
March 8, 2022 Case Laws Income Tax

Assessment u/s 153A - Addition based on jottings in rough sheets found in search - When the jottings in rough sheets are not in themselves capable of expressing or......
March 8, 2022 Case Laws Income Tax

Inflation in expenses or bogus/inflated purchases - Since, the printouts of the hard disc clearly mentioned that "forecast" and since, the Assessing Officer in the two......
March 8, 2022 Case Laws Income Tax

Addition on account of undervaluation of closing stock - difference in the stock statement given by the assessee to State Bank of India and as recorded in the books of......
March 8, 2022 Case Laws Customs

Refund of Customs Duty - duty paid under protest - The appellant themselves has lodged a protest during the pendency of the appeal which is also taken on record - No......
March 8, 2022 Case Laws Companies Law

Transfer of applications - Sanction of a scheme of compromise - the Scheme was sanctioned by this Court and several applications were dealt with thereafter under Section....
March 8, 2022 Case Laws Service Tax

Refund or adjustment against pre-deposit - interest on pre-deposit - it is not open for the subordinate authority to interpret the judgment of the superior Tribunal and.....
March 8, 2022 Case Laws Service Tax

Nature of activity - sale or service - packed food which is sold as take away - the food in packed form is sold either on the counter or through delivery boys to the......
March 8, 2022 Case Laws Service Tax

Levy of service tax - Security Agency Service or not - police personnel supplied to public departments, private companies and persons etc. - the appellants are not......
March 8, 2022 Case Laws Central Excise

Refund of Excise Duty in cash - What the assessee suggests is that the Cenvat credit given for acquisition of capital goods to a manufacturer, who is otherwise exempted.....
March 8, 2022 Case Laws Central Excise

SVLDRS - If such is the scheme of the Act and the Rules and if the authority has to take a decision based on the records produced by the appellant / assessee, it goes......
March 8, 2022 Case Laws Central Excise

Period of limitation - Filing of appeal - apparently there was no proper service of the impugned order dated 31-01-2018 passed by the Original Authority/Assessing......
March 8, 2022 Case Laws Central Excise

CENVAT Credit - duty paying documents - The entire case of the Revenue is based on invocation of Rule 9(1)(bb) of the Cenvat Credit Rules and since the said Rule is not.....
March 8, 2022 Case Laws Central Excise

Clandestine manufacture and removal - relevancy of statements u/s 9D in the Central Excise Act, 1944 - Both sides agreed that the procedure under section 9D has not been....
March 8, 2022 Case Laws Indian Laws

Prayer for specific performance of Clause 12 of the Sale Deed - If it is found that the writ petitioner is guilty of delay and latches, the High Court should dismiss it.....
March 8, 2022 Case Laws Indian Laws

Dishonor of cheque - fund insufficient - vicarious liability of Managing Director - the petitioners have not issued the cheques and they have tendered their resignation.....
March 8, 2022 Case Laws Indian Laws

Dishonor of Cheque - Different cheques, may be issued for discharging the liability, arising out of one and same transaction, are separate entities and dishonour of each....
March 8, 2022 Case Laws Indian Laws

Applicability of time limitation - The Learned Single Judge has rightly noted that though seemingly, it is an innocuous prayer but clearly it is an attempt on the part......
March 7, 2022 Case Laws GST

Provisional attachment of petitioner's Bank Accounts - Section 83 - every provisional attachment shall cease to have effect after expiry of period of one year from the......
March 7, 2022 Case Laws Income Tax

Giving credit to the TDS deducted by the tenants - tenants have in fact deducted the amount and failed to remit as remittance is not found in the records of the revenue.....
March 7, 2022 Case Laws Income Tax

Addition towards single premium paid on policy taken for the Director by the Company - Determination of sum of addition - Gross amount or Net amount of premium -......
March 7, 2022 Case Laws Income Tax

Set off of brought forward loss against Long Term Capital Gain (LTCG) - AO was of the view that since the LTCL no longer exist in books of account, it cannot be set off.....
March 7, 2022 Case Laws Income Tax

TP Adjustment - international transaction involving payment of royalty undertaken by Diesel India with its Associated Enterprise (“AE”) - the arithmetic mean of......

1 ....98 99 100 101102103 104 105 106........ 124

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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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