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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 5401 to 5450 of 6197 Records

1 ....105 106 107 108109110 111 112 113........ 124

February 19, 2022 Case Laws Customs

Request for conversion of free shipping bills to advance authorization shipping bills rejected - there is no requirement under section 149 of the Customs Act, 1962 that.....
February 19, 2022 Case Laws Customs

Rejection of request for extension of warehousing period and reexport in respect of 21 consignments of imported capital goods - In the present case neither the goods......
February 19, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Carry forward of losses - The benefit of carry forward of losses can be availed by the Appellant subject of opportunity to be given to Income Tax Authority to......
February 19, 2022 Case Laws Service Tax

Recovery of interest and imposition of penalty under Sections 77 & 78 is justified - Rule 14(1)(i) of CENVAT Credit Rules, 2004 provides that where the CENVAT Credit had....
February 19, 2022 Case Laws Central Excise

CENVAT Credit - transfer of unutilized credit, on shifting of factory - Transfer of unutilized credit also denied on the ground that appellants have shifted on inputs......
February 19, 2022 Case Laws VAT and Sales Tax

Quantum of penalty under section 10(A) of the CST Act - The Tribunal after detailed analysis, came to the conclusion that there was mensrea on the part of the petitioner....
February 18, 2022 Case Laws Central Excise

Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record.....
February 18, 2022 Case Laws GST

Exemption from GST - leasing of residential premises as hostel to students and working professionals - It evident that the expression 'residence' and 'dwelling' have......
February 18, 2022 Case Laws GST

Exemption from GST - Seeds - seeds received, processed, packed and returned by the Applicant, as job worker, as seeds for sowing are 'agricultural produce' - - Supply of....
February 18, 2022 Case Laws Income Tax

Income accrued India - applying the tax rate as per section 115A OR tax rate as per the DTAA between India and Spain - in all cases of concessional taxation on gross......
February 18, 2022 Case Laws Income Tax

Commission income belonged to the HUF or assessee - Referring to TDS Certificate issued by Ajnara India Ltd. showing TDS on commission paid to HUF of the assessee and......
February 18, 2022 Case Laws Income Tax

Disallowance towards Employees contribution to EPF/ESIC which was deposited belatedly but before the time limit prescribed u/s. 139(1) - Memorandum explaining the......
February 18, 2022 Case Laws Income Tax

Receipt from transfer of Carbon Emission Reduction ("CER") - carbon credits are not offshoot of business but offshoot of environmental concerns and hence not chargeable.....
February 18, 2022 Case Laws Income Tax

Addition made on account of informer information expenses - Additions u/s 69C - In this case, details of informants have to kept secret and the assessee has supplied......
February 18, 2022 Case Laws Income Tax

Revenue recognition - Acceptability of correct method of accounting as per accounting standard and revised guidance note - As stated earlier the Accounting standards and....
February 18, 2022 Case Laws Income Tax

Addition of share premium received on issue of equity shares u/s.56(2)(viib) - shares were issued to its sister’s concern only and the transactions are between two......
February 18, 2022 Case Laws Income Tax

Legality and validity of the order passed by the Income Tax Appellate Tribunal - Approval of resolution plan for insolvency - If the Revenue is dissatisfied in any......
February 18, 2022 Case Laws Customs

Seeking direction to respondents to register duty credit scrips issued under Merchandise Exports from India Scheme (MEIS) and Rebate of State and Center Taxes and Levies....
February 18, 2022 Case Laws Customs

Jurisdiction - scope of the subject offence was not limited to the one within SEZ but also an offence of smuggling dutiable goods from a territory outside India into the....
February 18, 2022 Case Laws Customs

Rejection of conversion of free shipping bills to advance authorization shipping bills - Section 149 is a provision which permits the importer / exporter to request for.....
February 18, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - The present is a case where we are satisfied that there is no dispute, in fact, prior to issuance of Section 8......
February 18, 2022 Case Laws Service Tax

Classification of services - Business Auxiliary services or not - The agreement between the shop owners and the assessee provided that the shop owner would pay......
February 18, 2022 Case Laws Central Excise

Refund of amount of mandatory pre-deposit - adjustment/set off the amount of refund against the arrears towards assessee - There exist no other provision in the Act......
February 18, 2022 Case Laws Central Excise

CENVAT Credit - manufacture of dutiable as well as exempted products - The SCNs in these appeals were issued proposing to recover under Rule 14 of CCR an amount to......
February 18, 2022 Case Laws VAT and Sales Tax

Levy of penalty - tax and interest imposed by the petitioner- Assistant Commissioner Commercial Tax has been upheld - Form-C found to be fake and forged - The penalty......
February 18, 2022 Case Laws VAT and Sales Tax

Whether the tax which has been deposited by the applicant proof of the same were already on record the Tribunal was justified even in not giving the benefit of the same?....
February 18, 2022 Case Laws Indian Laws

Exemption from payment of electricity duty, post 01.09.2016 or not - The exemption provision need to be interpreted literally and when the language used in exemption......
February 17, 2022 Case Laws GST

Confiscation of goods - there was neither any delivery challan nor any invoice accompanying the goods - It is the settled position of law that this Court cannot......
February 17, 2022 Case Laws GST

Classification of goods - rate of GST - Mango Pulp/puree - fresh fruit or not - As there is no specific description of “mango pulp/puree.”, under GST tariff......
February 17, 2022 Case Laws GST

Levy of GST - Supply or not - liquidated damages recoverable by the applicant from Belectric India on account of delay in commissioning - time of supply - The contract......
February 17, 2022 Case Laws GST

Works Contract - applicable rate of GST - AMC services - principal supply or not - Composite supply or not - bundled supply or mixed supply - it is a naturally bundled......
February 17, 2022 Case Laws GST

Taxable supply of services or not - privity of contract - income earned from conducting Guest Lectures - income earned from Research and Training Projects funded by......
February 17, 2022 Case Laws GST

Classification of supply - rate of GST - supply of Outboard Motors to unregistered fishermen - marine engines and spare parts used for fishing vessels (being part of the....
February 17, 2022 Case Laws GST

Exemption from GST - It is clear that the applicant is only acting as a liaison agent between the health care professionals on one side and their professional......
February 17, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Change of opinion - TP adjustment addition - Courts have repeatedly held that once a query is raised and that has been explained by the....
February 17, 2022 Case Laws Income Tax

Approval for exemption u/s 10 (23C) (vi) denied - existing solely for the educational activities or not - If the surplus is utilized for educational activities then it......
February 17, 2022 Case Laws Income Tax

Interest incurred claimed as a deduction u/s. 57(iii) out of interest earned from mutual funds - In our opinion, unless funds are borrowed for making deposit to earn......
February 17, 2022 Case Laws Income Tax

Disallowance of interest paid on service tax - interest on delayed payment of service tax - It is settled proposition of law that the entries made in the books of......
February 17, 2022 Case Laws Income Tax

Disallowance of legal expenses - The fact remains undisputed before us that the assessee has not done any business activities during the year and that there is no......
February 17, 2022 Case Laws Income Tax

Disallowance of foreign exchange loss on restatement of working capital loans and gold loans - In this case, the assessee has taken foreign currency working capital for.....
February 17, 2022 Case Laws Income Tax

Assessment of trust - Rectification of mistake u/s 154 - exemption u/s 80G/80GGA denied by CPC in 143(1) - The assessee had furnished relevant documents evidencing the......
February 17, 2022 Case Laws Income Tax

Assessment u/s 153A - Bogus LTCG - exemption u/s. 10(38) - assessing officer has not brought or proved anything on record that the assesse was involved in manipulation......
February 17, 2022 Case Laws Customs

Levy of Anti-Dumping duty - goods have been imported and warehoused - The appellant-importers have argued that as they have warehoused the goods that have been put to......
February 17, 2022 Case Laws Customs

Rejection of refund claim - finalization of provisional assessment or not - A provisional assessment will always remain as a provisional one. There is no shortcut as a......
February 17, 2022 Case Laws Insolvency and Bankruptcy

Approval of the Resolution Plan approved by the Committee of Creditors (CoC) - Commercial Wisdom of the CoC with respect to viability and financial decision taken while.....
February 17, 2022 Case Laws Service Tax

Refund of service tax - duty free shops in airport - Undoubtedly, stocking and display is impossible without space and the sole issue that remains in the dispute is the.....
February 17, 2022 Case Laws Service Tax

Classification of services - Cargo Handling Service or not - Only because of same containers were transported by sea in the vessel by other service provider and payment.....
February 16, 2022 Case Laws GST

Period of limitation for refund claim - Constitutional Validity of Rule 90(3) - The period of limitation thus falling between 15th March, 2020 to 2nd October, 2021 is......
February 16, 2022 Case Laws GST

Seeking grant of Bail - Supply of packaging material to the seven firms which are fake - Taking into account the facts and circumstances of the case and without......
February 16, 2022 Case Laws GST

Time Limitation for claiming ITC - tax invoice dated 01.04.2020 issued by the supplier of service for the rental service supplied for the period 01.04.2018 to 31.03.2019....

1 ....105 106 107 108109110 111 112 113........ 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