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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 5151 to 5200 of 6197 Records

1 ....100 101 102 103104105 106 107 108........ 124

March 4, 2022 Case Laws Central Excise

CENVAT Credit - CVD paid by availing exemption Notification - In the present case the CVD was paid by not availing the aforesaid excise notifications but it was paid by.....
March 4, 2022 Case Laws Central Excise

CENVAT Credit - Input Service Distributors - credit denied by the Department on the ground that after the amendment to the definition of ‘input service’ w.e.f.......
March 4, 2022 Case Laws VAT and Sales Tax

Condonation of delay of approximately 3 years and 7 months in filing the Second Appeal - This Court finds no reason to doubt the bona fide of the assessee Company in......
March 4, 2022 Case Laws Indian Laws

Recovery of damages - failure to deposit the contribution of EPF or committed default as mandated under the provisions of the Employees Provident Fund & Miscellaneous......
March 3, 2022 News Indian Laws

Reduction of compliances and end-to-end automation of procedure relating to import of certain goods at concessional rate of duty - News
March 3, 2022 Case Laws GST

Jurisdiction of Proper Officer to invoke section 74 of the CGST/OGST Act - input tax credit - During the course of hearing, the Petitioner admitted that though he had......
March 3, 2022 Case Laws GST

Seeking grant of Bail - issuing invoices only without actual supply of goods with the motive to earn benefits by fraudulent means - The respondent has already made......
March 3, 2022 Case Laws Income Tax

Power to transfer cases u/s 127 - transfer from Bhopal to Hyderabad - the ground of ostensible variance between the reason assigned for transfer in the show-cause notice....
March 3, 2022 Case Laws Income Tax

Tax recovery proceedings - Right over property mortgaged - It has come to the knowledge of the Tax Recovery Officer that the defaulter has mortgaged the subject property....
March 3, 2022 Case Laws Income Tax

Levy of penalty u/s. 271D - violation of the provisions of Section 269SS - The entire case of the Revenue rests on interpreting the entries in a diary found during......
March 3, 2022 Case Laws Income Tax

Disallowance u/s 40A(3) - Payment of expenditure in Cash exceeding ₹ 20,000 - whether payment would fall under Rule 6DD(k) of I.T. Rules? - we find force in the......
March 3, 2022 Case Laws Income Tax

Income accrued or deemend to accrue in India - Fees for technical services' under Article 12(5)(a) of the India-Netherlands tax treaty - as providing of access to CRS,......
March 3, 2022 Case Laws Income Tax

Addition u/s 94A - transactions with persons located in notified jurisdictional area - We note with the able assistance of both the parties that the CIT(A) has nowhere......
March 3, 2022 Case Laws Income Tax

Interest u/s244A - refund of “any amount” arises to the appellant out of advance/TDS/tax paid - the assessee is not entitled for interest on interest, in case there is......
March 3, 2022 Case Laws Income Tax

Reassessment order u/s 147 - the AO does not enjoy the power of review. Therefore in the present case it is clear that the action of the present AO tantamount to review.....
March 3, 2022 Case Laws Income Tax

Addition u/s 40(a)(ia) - Non deduction of TDS - amount paid to NPCI as charges towards using of ATM of other banks - the assessee is not liable for TDS, and hence, the......
March 3, 2022 Case Laws Income Tax

Non considering the revised return filed by the assessee for rectifying the mistake in claim of depreciation - In this case, the original return was not filed under......
March 3, 2022 Case Laws Income Tax

Disallowance on account of payment of commission for obtaining supply order from government agencies - The assessee has submitted complete details including PANs of the.....
March 3, 2022 Case Laws Income Tax

Addition u/s 69A - large cash deposit on the bank account during the year - if a house wife deposited up to ₹ 2.50 lacs in her bank account (and in case of senior.....
March 3, 2022 Case Laws Income Tax

Disallowance of deduction u/s 80P in respect of storage income derived from CAP storage - There is no specific definition of “godown” and “warehouse” prescribed in......
March 3, 2022 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - deduction of LTCG u/s 54F - The assessee acted in bona fide belief and made the claim is not acceptable due to any reason and was......
March 3, 2022 Case Laws Customs

Jurisdiction - proper officers - power of DRI officers to issue SCN or not - If the Finance Bill becomes the Act, DRI officers will be at par with Customs officers under....
March 3, 2022 Case Laws Companies Law

Territorial Jurisdiction of Delhi High Court - LLP is registered in Hyderabad - It is evident from the facts of the present case that there is no principal or......
March 3, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - fraudulent or malicious initiation of proceedings - Since, some collusion seems to be apparently existing to thwart the claim of the Corporate......
March 3, 2022 Case Laws Insolvency and Bankruptcy

CIRP - discrimination of Related Party Financial or Operational Creditor - IBC treats related parties as a separate category for specified purposes, excluding from the......
March 3, 2022 Case Laws Money Laundering

Money Laundering - Fraud by Additional Director of the company with the help of forged documents - commission of scheduled offence - The case of VMT Mills can be better.....
March 3, 2022 Case Laws Service Tax

Sabkas Vishwas (Legacy Dispute Resolution) Scheme, 2019 - amnesty scheme - The prayers made in this writ petition cannot be granted for consideration of the case of the.....
March 3, 2022 Case Laws Service Tax

Condonation of delay of 4-5 years in filing appeal - There are no justification for a delay of 4-5 years in filing this appeal after it has been issued and served.......
March 3, 2022 Case Laws Service Tax

Refund of service tax paid - unjust enrichment - Commissioner (Appeals) has upheld the order of original authority rejecting the refund claim on the ground of unjust......
March 3, 2022 Case Laws Central Excise

CENVAT Credit - issue of only invoices without supply of any excisable goods - manufacturing capacity in place or not - The tribunal has not given any reasons as to why.....
March 3, 2022 Case Laws Central Excise

Refund of amount deposited during Audit - The payment made by the appellant at the time of audit, in absence of any SCN for the same, cannot be held to be the payment......
March 3, 2022 Case Laws Central Excise

Levy of penalty on Director u/r 26 of CER - involvement of the director of the appellants in clandestine activities or not - here are not much reasoning has been......
March 3, 2022 Case Laws Central Excise

CENVAT Credit - bogus transaction - fake invoices - The only reasonable step which he can take is to ensure that the supplier is trustworthy, the inputs are in fact......
March 3, 2022 Case Laws Indian Laws

Bribery - illegal gratification - evidence on record/document to show that the applicant was aware of the source of the money or not - The present applicant, a Chartered....
March 2, 2022 Act Rules Income Tax

Report of audit of accounts to be furnished under section 44AB - Rule 6G of the Income-tax Rules, 1962 as amended w.e.f. 1-4-2021 - Revision of Tax Audit Report in certain cases
March 2, 2022 Act Rules Income Tax

Thresholds for the purposes of significant economic presence - Rule 11UD of the Income-tax Rules, 1962 w.e.f. 1.4.2022
March 2, 2022 Case Laws GST

Legality of search and seizure conducted in the office premises of the appellant - seeking to return the sum which, according to the appellant, was forcibly obtained -......
March 2, 2022 Case Laws GST

Validity of assessment order - denial of input tax credit - petitioner did not file its return for the period due to ignorance of law within the time limit prescribed -.....
March 2, 2022 Case Laws GST

Parallel enquiry in connection with a search and seizure - one by the DGGI in Siliguri and other by the DGGI, Eastern Zonal Unit, Kolkata - to ensure that the......
March 2, 2022 Case Laws GST

Validity of assessment order - validity of recovery proceedings - without proper service of Show Cause Notices - Though Section 169 of the respective enactments allows......
March 2, 2022 Case Laws Income Tax

Income assessable under Section 44BB or not? - authorities were not justified in arriving at the conclusion that the use of the tugs and barges was in the nature of a......
March 2, 2022 Case Laws Income Tax

Offences u/s 276(B) and 278(B) - TDS has been deposited by the petitioners a bit late - There might be a case of slight harm in not crediting the TDS amount by......
March 2, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - borrowed satisfaction - non independent application of mind - non-recording of specific details lead us to belief that......
March 2, 2022 Case Laws Income Tax

Penalty u/s 271C r.w.s 274(1) - assessee has not deducted TDS on certain expenses for which provision was created in its books of account - In the absence of invoices......
March 2, 2022 Case Laws Income Tax

Income accrued in India - subscription/distribution revenue derived by the assessee as assessable to tax as royalty - the amount received cannot be brought to tax in......
March 2, 2022 Case Laws Income Tax

Unexplained credit in the capital account - Impugned order shows that in spite of repeated notices issued, except seeking adjournment, the assessee did not cooperate......
March 2, 2022 Case Laws Customs

Rejection of Custom Broker application for renewal of license - if there are multiple instances of complaints of misconduct of a Custom House Broker, the renewal of......
March 2, 2022 Case Laws Customs

Rejection of refund claim - CVD and SAD paid for regularisation of advance licence (import licence) - The payment of CVD and SAD subsequently during GST regime, for the.....
March 2, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of applications filed before the NCLT against the personal guarantor - The argument of the petitioners that the role of Adjudicating Authority is reduced....
March 2, 2022 Case Laws Service Tax

Levy of penalty - When the audit was conducted, the appellant had paid service tax on the rent received as on 24.01.2012 in respect of the shops in the mall. This amount....

1 ....100 101 102 103104105 106 107 108........ 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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