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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 5351 to 5400 of 6197 Records

1 ....104 105 106 107108109 110 111 112........ 124

February 22, 2022 Case Laws GST

Refund of input service Credit - transitional provision under Section 142(3) of Central Goods and Service Tax Act, 2017 read with Section 11-B of Central Excise Act,......
February 22, 2022 Case Laws GST

Cancellation of GST Registrations - returns not filed for a continuous period of 6 months - Since, no useful will be served by not allowing persons like the petitioners.....
February 22, 2022 Case Laws Income Tax

Benefit of Vivad se Vishwas Scheme - the stand taken by the department is not sustainable. To begin with the act was framed for resolution of the disputed taxes and the.....
February 22, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - All particulars were available before the PCIT in respect of such income and the PCIT upon being satisfied, accepted such declaration. Thus, if....
February 22, 2022 Case Laws Income Tax

Provisional attachment of the subject land u/s 281B - Rights of transferee or a partner’s interest - The assessee in the case on hand is Inviddual / Partner. The......
February 22, 2022 Case Laws Income Tax

Exemption u/s 11 - Inadequate rent received by the respondent/assessee - The submission of the learned counsel for the appellant (Revenue) that the respondent had not......
February 22, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - notice issued to dead person - curable defect u/s 292B or not ? - The assessee on whom the notice must be sent must be a......
February 22, 2022 Case Laws Income Tax

Penalty levied u/s 271 (1) (c) - As the appellants had disclosed the income, after detection by the department and as per the terms of settlement, the assessing officer.....
February 22, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - applicability of the newly inserted provisions of Section 148A and the amendments brought inter alia w.e.f. 1.4.2021 - In view of the......
February 22, 2022 Case Laws Income Tax

Validity of ex-parte impugned order - It is clear that on account of the inability and omission on the part of the petitioner to file his objections and produce......
February 22, 2022 Case Laws Income Tax

Taxation of software reimbursements as Royalty - assessee strongly contends that reimbursements sought by the assessee represent recovery of expenses incurred by it, on.....
February 22, 2022 Case Laws Income Tax

Penalty u/s 271(1)(b) - non-compliance of notices u/s. 142(1) - , ‘blind faith’ in his local consultant - There has been no explanation as to why the consultant, after......
February 22, 2022 Case Laws Income Tax

Disallowance of interest expenses u/s. 36(1)(iii) - disallowance of financial cost attributable to capital work in progress and project work in progress - In case, the......
February 22, 2022 Case Laws Service Tax

Refund of service tax - Unjust enrichment - Period of limitation - Tax paid on self assessment basis - Claim of refund without challenging the assessment, to claim the......
February 22, 2022 Case Laws Central Excise

SSI Exemption - clubbing of clearances of two units - dummy units - Use of trade name of other company - In fact, there is no specific allegation that TLGW is a dummy......
February 22, 2022 Case Laws Central Excise

Seeking for recovery of the short paid duty amount - clearances made to its other units - the principle or doctrine of revenue neutrality is applicable in the case in......
February 22, 2022 Case Laws VAT and Sales Tax

Recovery of the alleged outstanding dues - Creation of charge over the land - The very action on the part of the department in creating a charge over the agricultural......
February 22, 2022 Case Laws VAT and Sales Tax

Suppression of tax - alleged unaccounted sales - scope of the word 'an estimate' - one need not dwell into all details furnished by the Intelligence Officer in......
February 22, 2022 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - it is evident that the complainant has not approached the Court with clean hands. He has not referred the date of payment....
February 21, 2022 Case Laws GST

Rejection of refund claim - refund claim application was not filed electronically - This Court rejected the similar stand taken by the learned counsel for Revenue and......
February 21, 2022 Case Laws GST

Transitional Credit - Input service distribution - The respondents cannot raise their hands in despair saying that it is not possible to correct or take care of the......
February 21, 2022 Case Laws GST

Confiscation of goods - This matter would require a detailed consideration. At the same time, no useful purpose will be served by detaining the goods other than the......
February 21, 2022 Case Laws GST

Input tax credit - Seeking withdrawal of negative block of the electronic credit ledger of the Petitioners as visible from the extract of credit ledger - scope and......
February 21, 2022 Case Laws GST

Levy of GST - Valuation - GST at 18% on reimbursement of expenses i.e., Basic Salary, ESIC, EPF, Bonus with service charge or only on service charge for providing pure......
February 21, 2022 Case Laws Customs

Seeking release from preventive detention - COFEPOSA - Smuggling - Baggage Rules - Merely because a detenu is able to sign or write a few words in English or any other......
February 21, 2022 Case Laws Customs

Principle of natural justice - provisional release of goods - reexport of subject goods - It is clarified that if the DRI has any further doubts in the matter, it is......
February 21, 2022 Case Laws Customs

Smuggling - foreign origin black pepper - jurisdictional infirmity - whether the learned Magistrate have correctly assumed proper jurisdiction while passing the original....
February 21, 2022 Case Laws Service Tax

Liability of service tax - RCM - The contract envisages services required to be provided to RIL, both at the project stage at which stage a support base was required to.....
February 21, 2022 Case Laws Income Tax

Exemption u/s 11 - cancellation of registration granted u/s 12A - As documents which were the basis for concluding that the registration granted in favour of the......
February 21, 2022 Case Laws Income Tax

Revision u/s 263 to impose a penalty u/s 271(1)(c) - CIT merely set aside the assessment order in its entirety and remanded the case for a fresh consideration by the......
February 21, 2022 Case Laws Income Tax

Nature of receipt - amount received under the Deed for restrictive covenant - revenue or capital receipt - ITAT, CIT and the AO have proceeded on an erroneous footing......
February 21, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - direction to the AO to compute income of the appellant Trust without allowing exemption u/s. 10(23C)(iiiae) - All the conditions as prescribed.....
February 21, 2022 Case Laws Income Tax

Addition u/s 68 - unsecured loans treated as unexplained credits - Revenue has also failed to conduct complete enquiries to bring much needed evidences on record. Hence,....
February 21, 2022 Case Laws Income Tax

Disallowing interest payment on loan - Even, before us, no evidences have been provided to prove that the loan received earlier was utilized for the business purpose......
February 21, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Wrong Capital gain computation as AO not examined the transaction by the angle of section 50C - in our considered view the view taken by the AO....
February 21, 2022 Case Laws Service Tax

Supply of manpower services or job work contract - suppression of facts or not - On reading the agreement as a whole, it is apparent that the contract is pure and simple....
February 21, 2022 Case Laws Service Tax

Non-payment of service tax - Business Auxiliary Services - reimbursable expenses - The demand is raised on reimbursable expenses and that these cannot be included in the....
February 21, 2022 Case Laws Central Excise

Classification of intermediate goods - Nylon/Polyester Filament Yarn, partially oriented yarn (POY) - as per test report with regard to the samples of classification......
February 21, 2022 Case Laws VAT and Sales Tax

Condonation of delay of 2 years and 300 days in filing a Tax Revision Application - After several adjournments, the applicant has stated that they are not in a position.....
February 21, 2022 Case Laws Indian Laws

Dishonor of Cheque - Funds Insufficient - acquittal of the accused - if in course of proceedings the petitioner is able to rebut the presumptions so far as the proviso......
February 21, 2022 Case Laws Indian Laws

Dishonor of Cheque - existence of enforceable debt or not - evidently, the cheque in question was given as ‘security’ and not in respect of any ‘enforceable debt’, which....
February 19, 2022 Case Laws GST

Input tax credit - expenditure incurred for 'Civil and Interior Works' - said property is further used for letting out to different tenants on rental basis viz. for......
February 19, 2022 Case Laws GST

Classification of services - providing on-line text based information such as online books, newspapers, periodicals, directories etc (judgements/Notifications/Bare......
February 19, 2022 Case Laws GST

Levy of GST - electricity charges paid to UPCL for the power consumed by residents in their residential apartments and recovered from them on actual cost basis - pure......
February 19, 2022 Case Laws GST

Classification of goods - Coach Work like DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains of Railway Rolling Stock - The "classification of DRIVER CAB AIR......
February 19, 2022 Case Laws GST

Levy of GST - promotional scheme of extra packs of cigarettes - taxable value which can be attributed to such extra packs of cigarettes for levy of GST - There would no.....
February 19, 2022 Case Laws GST

Levy of GST - Works contract or not - service of transportation of goods by road to be provided by the company under one of its contracts - Even if the considerations......
February 19, 2022 Case Laws Income Tax

Nature of receipt - sales tax remission benefit derived by the assessee - All the judgments cited before us also lay down the same ratio. Even otherwise subsidy is......
February 19, 2022 Case Laws Income Tax

Addition of bogus share application money u/s 68 - explanation to source of the source - with effect from assessment year 2013-14 section 68 of the Act has been amended.....
February 19, 2022 Case Laws Customs

Penalty u/s 112(a) of the Customs Act, 1962 - Show cause notice is the basis on which any order can be passed against a person. This is the basic requirement of the......

1 ....104 105 106 107108109 110 111 112........ 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