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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 5301 to 5350 of 6197 Records

1 ....103 104 105 106107108 109 110 111........ 124

February 24, 2022 Case Laws GST

Interest liability - delay in furnishing GSTR-3B return - Liability imposed without any adjudication proceeding u/s 73 or 74 - despite disputing the liability towards......
February 24, 2022 Case Laws GST

Refund of IGST - rejection on the ground of time limitation - any computing of period of limitation for any such appeal, application of proceeding the period from......
February 24, 2022 Case Laws GST

Classification of supply - supply of goods or supply of services - The applicant's submissions as well as the submissions of the jurisdictional officer that, the work of....
February 24, 2022 Case Laws GST

Classification of supply - supply of goods or supply of services - works contract or not - setting up of network - the subject activity of the applicant will be covered.....
February 24, 2022 Case Laws GST

Classification of services - The activities of supply designing & engineering, installation, Commission of Project under EPC contract by the applicant shall attract GST.....
February 24, 2022 Case Laws GST

Input tax credit - inputs / capital goods / input services - Solar Power Generating Plant of the applicant qualify as 'plant and machinery' as it falls under machinery -....
February 24, 2022 Case Laws GST

Input tax credit - GST charged by the Medical/ Health Insurance Company in respect of insurance done for employees - requirement prescribed under Section 17(5)(b) stands....
February 24, 2022 Case Laws GST

Project Management Consultancy services provided to Rajasthan Urban Drinking Water Sewerage and Infrastructure Corporation (RUDSICO) under Rajasthan Secondary Towns......
February 24, 2022 Case Laws Income Tax

Undisclosed income u/s 69B - stock submitted to the bank - Such a tendency tantamount to commercial immorality for obtaining unjustified gains in the form of higher......
February 24, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - True and full disclosure of all material facts - It is true that in the assessment order self-disallowances have not been discussed but....
February 24, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - Disallowing Derivatives F & O loss and Speculation profit - The appellant sought to claim a deduction by way of a letter before the......
February 24, 2022 Case Laws Income Tax

Addition u/s 68 - addition of the cash deposits in the assessee’s savings bank account - as the bank account of an assessee cannot be held to be the 'books' of an......
February 24, 2022 Case Laws Income Tax

Chargeability of capital gains - Year of assessment - Transfer of capital asset u/s 2(47) - The assessee never cancelled the said former development agreement even......
February 24, 2022 Case Laws Income Tax

Addition u/s 68 - In the instant case, despite numerous opportunities granted by the A.O, the assessee failed to substantiate with evidence to his satisfaction regarding....
February 24, 2022 Case Laws Customs

Levy of penalty u/s 112(a) of the Customs Act, 1962 and u/s 114AA of the Customs Act - the Customs Act prior to 29.03.2018 was applicable only to the whole of India and.....
February 24, 2022 Case Laws Companies Law

Disqualification of Directors - cessation of office as directors - non-filing balance sheets and annual returns for a continuous period of three years from the year......
February 24, 2022 Case Laws Insolvency and Bankruptcy

Recovery of dues - It cannot be forgotten that in the case on hand the Allottees had approached the Appellant/Applicant for the financial assistance which was disbursed.....
February 24, 2022 Case Laws Service Tax

Levy of service tax - declared services - Berth Reservation Scheme, to accord priority berthing of specified users in the Port - penalty by way of encashment of Bank......
February 24, 2022 Case Laws Service Tax

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or......
February 24, 2022 Case Laws Central Excise

CENVAT Credit - fake invoices - credit availed based on invoices without actually receiving the goods - It is evident that except for the evidence in the form of......
February 24, 2022 Case Laws VAT and Sales Tax

Liability to pay tax under the U.P. Motor Vehicles Taxation Act, 1997 - the requirement under law is to first pay the tax in advance as provided under Section 9 and......
February 24, 2022 Case Laws VAT and Sales Tax

Demand of interest on the differential amount of tax - There can be no waiver of interest for default period as such tax ought to have paid at the time of filing of......
February 24, 2022 Case Laws Indian Laws

Bribery - demand of illegal gratification - demand of ₹ 3,000/- by way of illegal gratification was made by the appellant for passing the assessment order - this......
February 23, 2022 Case Laws GST

Refund of the accumulated ITC - formula as provided under Sub Rule (4) of Rule 89 of the Rules - It is not even necessary to now quash and set aside the order passed by.....
February 23, 2022 Case Laws GST

Zonal jurisdiction of inquiry investigation - transfer of such inquiry/investigatio - The requirement is the application of well-known legal principles involved in each.....
February 23, 2022 Case Laws GST

Refund of ITC - claim of the petitioner rejected - since there has been no notice issued to the petitioner before passing the order of rejection with regard to the......
February 23, 2022 Case Laws GST

Provisional attachment of multiple properties - factory premises - plant and machinery - bank accounts including the fixed deposits - In the case on hand, it is not......
February 23, 2022 Case Laws GST

Valuation - reimbursement of electricity expenses, on actual basis, by the lessee to lessor - forming part of taxable value or not - In the instant case, the applicant......
February 23, 2022 Case Laws GST

Levy of GST - Valuation - amount paid to the owner of the car and amount incurred for the refurbishment of the said car - the amount paid to the owner of the car and......
February 23, 2022 Case Laws GST

Classification of goods - Glass-fibre Reinforced Gypsum Board which the Applicant is contemplating to manufacture would qualify as GRG board or not - new variant of......
February 23, 2022 Case Laws GST

Seeking grant of anticipatory bail - In the present case, as has been pointed out, initially, at least, two of the applicants did not respond to summons and now, neither....
February 23, 2022 Case Laws Income Tax

Rectification of mistake - Validity of assessment - As rightly submitted by the learned Standing Counsel, though the assessment order contains a technical issue in the......
February 23, 2022 Case Laws Income Tax

Addition of capital introduced by the appellant as unexplained cash credit u/s. 68 - Mere oral submissions or indication that evidences will be provided if revenue asked....
February 23, 2022 Case Laws Income Tax

Penalty u/s 271BA - not filing the report of the accountant as required by section 92E - Based on the adjustments as suggested by TPO, the revised statement of income......
February 23, 2022 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - income earned by the assessee out of commercial exhibitions, auditorium etc. - AO has not disputed the fact that......
February 23, 2022 Case Laws Income Tax

Addition of Provisions for trade receivable as debited to P&L account under the head "other expenses" - we have to consider substance over the form and the intention of.....
February 23, 2022 Case Laws Income Tax

Deduction u/s 48(i) - expenditure incurred wholly and exclusive in connection with the transfer of Long Term Capital Asset - In the facts of the present case,......
February 23, 2022 Case Laws Customs

Validity of SCN - Time limitation - whether the show cause notice given under Section 124 of the Act after six months of seizure can be sustained under the law? - In the....
February 23, 2022 Case Laws Customs

Validity of SCN - Jurisdiction - Proper officer to issue SCN - The entire proceedings initiated by officers of DRI in as much as by issuance of show cause notice under......
February 23, 2022 Case Laws Customs

Classification of imported goods - Antenna for base station imported by the appellant - whether classifiable as parts of base station under CTH 85177090 as claimed by......
February 23, 2022 Case Laws Insolvency and Bankruptcy

Withdrawal of the CIRP against the Principal Borrower - bar for the Respondent/Lender in initiating fresh CIRP against the Guarantor or not - , this Tribunal holds that.....
February 23, 2022 Case Laws Service Tax

Validity of SCN - There are no merits in the present writ petition as the impugned show cause notice has been issued a competent authority namely The Commissioner,......
February 23, 2022 Case Laws Service Tax

Valuation of services - Brokerage Charges - whether the brokerage charges paid to the brokers/distributors by the appellants are reimbursable expenses or whether is a......
February 23, 2022 Case Laws Service Tax

Levy of service tax - pure agent services or not - implementation of the Information Technology related projects - The appellant was appointed merely as a Nodal Agency......
February 23, 2022 Case Laws Service Tax

Interest on delayed sanction of refund - There is no substance in the submissions made by the learned AR for Revenue that the revised application filed by the Appellant.....
February 23, 2022 Case Laws Central Excise

Imposition of personal penalty on two Directors - valuation of goods - In any event, excise is a levy on manufacture and it is found that it is not the case of the......
February 23, 2022 Case Laws Central Excise

Valuation- inter-connected undertaking - related parties or not - applicability of doctrine of mutuality of interest - The fact that Appellant 1 and Appellant 2 were not....
February 23, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - Vicarious liability of directors - It is not the case of the petitioner herein that he is a non-executive director. The......
February 22, 2022 Case Laws GST

Validity of final order of confiscation - ex-parte order - this writ application is not entertained on the short ground that the writ applicant has a statutory remedy of....
February 22, 2022 Case Laws GST

Cancellation of registrations of petitioner - Non-payment of GST dues alongwith interest and penalty - Upon such determination the petitioner firm shall pay the......

1 ....103 104 105 106107108 109 110 111........ 124

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Latest Case Laws

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What's New:
Latest Circulars

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

F: assessment order