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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 5201 to 5250 of 6197 Records

1 ....101 102 103 104105106 107 108 109........ 124

March 2, 2022 Case Laws Service Tax

Condonation of delay in filing appeal before the Commissioner (Appeals) - To say that he was not aware that there was a legal remedy against the order of the Assistant......
March 2, 2022 Case Laws Service Tax

Demand of differential tax - There are force in the contention of the appellant that part of the service tax being demanded by the Department on RCM basis cannot be......
March 2, 2022 Case Laws Service Tax

Refund of CENVAT Credit - rejection on the ground of time limitation - Admittedly, in the facts of the present case, no limitation is applicable as provided under......
March 2, 2022 Case Laws VAT and Sales Tax

Input Tax Credit - petitioner has not fully complied with the requirements of Sub-Rule (1) and Sub-Rule (2) of Rule 38 of the Rules of 2006. - It is petitioner’s own......
March 1, 2022 Act Rules Income Tax

The income accrued or arisen to, or received by, a non-resident as a result of transfer of non-deliverable forward contracts under clause (4E) of section 10 of the Act,.....
March 1, 2022 Act Rules Income Tax

Form no 56FF of particulars to be furnished along with ITR for claiming deduction u/s 10A(1B)(b) - Rule 16DD of the Income-tax Rules, 1962 which was omitted w.e.f.......
March 1, 2022 Act Rules Income Tax

Determination of income of a specified fund attributable to the investment division of an offshore banking unit under sub-section (1B) of section 115AD of the Act - Rule....
March 1, 2022 Act Rules Income Tax

Computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for the purposes of clause (4D) of section 10 of the....
March 1, 2022 Act Rules Income Tax

Computation of capital gains for the purposes of sub-section (1B) of section 45 - Rule 8AD of the Income-tax Rules, 1962 - Receipt of any amount under a specified unit......
March 1, 2022 Notifications Companies Law

NFRA - National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Amendment Rules, 2022 - Notification
March 1, 2022 Case Laws GST

Release of conveyance alongwith the goods - in the E-way bill which is one of the essential document to be carried otherwise by the conveyance, Part-B was not updated -.....
March 1, 2022 Case Laws Income Tax

Deduction of interest on accrual or actual payment basis - interest payable under clause (d) of section 43B - Thus the orders of the Tribunal are set aside and the......
March 1, 2022 Case Laws Income Tax

Correct head of income - Treating the receipts of compensation for vacating tenancy to be assessable as “Capital Gains” instead of income under the head “Profit and......
March 1, 2022 Case Laws Income Tax

Exemption u/s 11 - accumulation of income - In section 11(6), it is specifically provided that "In this section, where any income is required to be applied or......
March 1, 2022 Case Laws Income Tax

TDS u/s 194H - commission payment to dealers - commission payment to dealers for distribution of SIM cards and recharge coupons of telecom service providers - whether......
March 1, 2022 Case Laws Income Tax

Addition u/s 68 - the source for cash deposit into assessee’s bank account is out of distribution of assets by HUF and thus, there is no reason to the AO to disbelieve......
March 1, 2022 Case Laws Income Tax

Addition on account of deemed dividend u/s 2(22)(e) - advance on account of business transaction cannot be categorized as loans so as to attract deeming fiction under......
March 1, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - Having capitalized the amount of foreign exchange fluctuation in the relevant block of assets reveals its clear intent of treating it as capital.....
March 1, 2022 Case Laws Income Tax

Correct head of income - Capital gain or business income - income from sale of land - . Merely because, the assessee earned huge profits thereon cannot alone be the......
March 1, 2022 Case Laws Income Tax

Deduction u/s 35(2AB) - research and development expenses - The position is clear that prior to amendment introduced w.e.f. 01/07/2016, the deduction u/s 35(2AB) of the.....
March 1, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - bogus purchases @ 25% on total purchase - After analyzing the order of the A.O. as well as the ld. CIT(A), we also found that both the lower......
March 1, 2022 Case Laws Customs

Levy of ADD - determination on the non-injurious price - It is stated that some of the issues pertaining to the factual and circumstantial inputs which otherwise are......
March 1, 2022 Case Laws Insolvency and Bankruptcy

Non-Bailable Warrants of Arrest - The procedure adopted by the Tribunal is in conformity with the NCLT Rules, 2016 as well as order XVI Rule 10 of the Code of Civil......
March 1, 2022 Case Laws Insolvency and Bankruptcy

Closure of liquidation process - sale of the Corporate Debtor as a going concern - It is no longer Res Integra that while approving a ‘Corporate Debtor’ sale as a ‘going....
March 1, 2022 Case Laws Service Tax

Reimbursement of service tax - works contract - It is clear that irrespective of the fact who has to pay the service tax under statute, the parties by contract can fix......
March 1, 2022 Case Laws Service Tax

Construction of residential complex - It appeared to Revenue that the appellant is also collecting one time Preferential Location Charges, Car Parking Charges, Club......
March 1, 2022 Case Laws Service Tax

Refund of service tax - Export of goods - allegation of illicit mining - Levy of tax on illegal activities / illegal export. - unless there is any provision to the......
March 1, 2022 Case Laws Central Excise

CENVAT Credit - receipt of raw materials or inputs - non-existent dealers - the burden is cast upon the Revenue to prove that it was merely a paper transaction, and......
March 1, 2022 Case Laws Indian Laws

It is well established that an advocate is a guardian of constitutional morality and justice equally with the Judge. He has an important duty as that of a Judge. He......
March 1, 2022 Case Laws Indian Laws

Unauthorized and illegal encashing of Kisan Vikas Patras (KVPs) - Fraud / Cheating - endorsement of KVP - Presumptions as to negotiable instruments - Negligence on the......
February 28, 2022 Circulars Customs

Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 with effect from 01.03.2022 - Circular clarifying the detailed procedure and steps
February 28, 2022 Case Laws GST

Release of the goods and the conveyance - r It appears that the supplier has paid tax twice; first in point of time on 19.11.2021 and second in point of time 18.12.2021.....
February 28, 2022 Case Laws GST

Classification of supply - supply of goods or supply of services - supply of food and beverages by the eating joints - the supply of food by the entity partially or......
February 28, 2022 Case Laws GST

Exemption from GST - services supplied by the applicant by way of educating and training physical, mental and spiritual practices of Yoga - The training or coaching of......
February 28, 2022 Case Laws GST

Classification of goods - Distillers Wet Grain Solubles (DWGS) - DWGS is by-product or residues? - DWGS (Distillers Wet Grain Solubles) is an inevitable outcome in the......
February 28, 2022 Case Laws Income Tax

Stay of demand - waiver of 20% of the pre-deposit - We fail to understand what is so magical in the figure of 20%. To balance the equities, the authority may even......
February 28, 2022 Case Laws Income Tax

TDS u/s 195 - payment made for transponder charges - royalty u/s 9 (1) (vi) - in Article 12 (3) of India Malaysia Treaty it is “ Secret Formula or process” is the term......
February 28, 2022 Case Laws Income Tax

Income accrued In India - receipts for design and drawing - Permanent Establishment [PE] in India - There is no dispute that the assessee has supplied only engineering......
February 28, 2022 Case Laws Income Tax

Assessment u/s 153A/143 - Difference between assessments under section 143(3) and 144 - Mention of nature of the order as section 153A r.w.s. 143(3) was not a technical.....
February 28, 2022 Case Laws Income Tax

Disallowance of proportionate interest expenditure - capital attributable to project ‘B’ i.e. unfinished project - This interest expenditure disallowed was not related......
February 28, 2022 Case Laws Income Tax

Disallowance of expenditure incurred towards free samples - On a perusal of material placed before us, it is noticed that the cost incurred by the assessee towards......
February 28, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - There remains no ambiguity to the fact that there was no document found from the search premises belonging to the assessee. Therefore the......
February 28, 2022 Case Laws Customs

Misdeclaration of imported goods - MS Plates in various thickness and various sizes (stock lot) - Commissioner has himself held that the impugned goods are “prime” and......
February 28, 2022 Case Laws Insolvency and Bankruptcy

Applicant/Petitioner had sought a direction to be issued to the ‘Liquidator to convene the Meeting of the Creditors (inclusive of all the Creditors i.e., “Respondent No.....
February 28, 2022 Case Laws Central Excise

Confiscation of land, buildings etc. - invocation of powers under Rule 173(Q)(2) of Central Excise Rules, 1944 on 26.03.2007 and 29.03.2007 for confiscation of land,......
February 28, 2022 Case Laws Central Excise

Refund of duty paid - deposit was made out of mistake of fact - Mere payment of an amount by the assessee and acceptance by the Department would not regularize such an......
February 28, 2022 Case Laws Central Excise

Recovery of rebate claim - Inputs received in the factory or at the premises of job worker so as to claim rebate, or not - The department’s case of non-receipt of inputs....
February 28, 2022 Case Laws Central Excise

100% EOU - Refund in cash of duty paid under protest - on introduction of the Good and Service Tax they were even permitted to carry forward the said credit to that......
February 28, 2022 Case Laws Central Excise

Clandestine Removal - availment of irregular CENVAT Credit - duty paying documents - the documents as that of invoices, gate registers, raw material registers, GRs and......
February 28, 2022 Case Laws VAT and Sales Tax

Seeking lifting of attachment on Bank Accounts of Directors - recovery of dues of the company, while the bank accounts of Directors were attached - The attachment on the....

1 ....101 102 103 104105106 107 108 109........ 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