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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 5451 to 5500 of 6197 Records

1 ....106 107 108 109110111 112 113 114........ 124

February 16, 2022 Case Laws GST

Classification of goods - Submarine Fired Decoy System (SFDS) - following the spirit of the advance rulings pronounced by various Advance Ruling Authorities (on which......
February 16, 2022 Case Laws Income Tax

Addition u/s 68 - the tribunal was satisfied that the credit worthiness and the genuinity of the investments have been sufficiently established by the assessee not only.....
February 16, 2022 Case Laws Income Tax

Compounding of offence - Criminal case u/s 276C(1) read with Section 277 and 278B - The authority to issue instructions or directions by the Board stems from the second.....
February 16, 2022 Case Laws Income Tax

Deduction of provisions made - Ascertained expenditure - the assessee is entitled to deduction being the provision created on account of fraud committed by one of its......
February 16, 2022 Case Laws Income Tax

Exemption u/s 11 - Donation receipt from foreign donors - belated filing of Form No.10AA - Assessee has filed Form No.FC-III-FCRA-2010 which has been duly assessed with.....
February 16, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - it appropriate to quote that the legislative amendment made in section 263 by way of insertion of Explanation 2 in Finance Act, 2015 w.e.f.......
February 16, 2022 Case Laws Customs

Maintainability of petition before the High Court - availability of alternative remedy of statutory appeal - total lack of jurisdiction on the part of the Assessing......
February 16, 2022 Case Laws Customs

MEIS scheme - amendment in the shipping bills - whether to permit the necessary amendments in the shipping bills would be within the purview of the Commissioner of......
February 16, 2022 Case Laws Customs

Valuation of imported goods - The authorities have nowhere given any acceptable reasons as to why they jumped to adopt Rule 4 ibid. and the valuation prescribed......
February 16, 2022 Case Laws Customs

Finalization of provisional assessment - The authorities below have erred in collecting the Duty at ₹ 300/- per M.T., which is clearly illegal and in violation of.....
February 16, 2022 Case Laws Customs

Classification of goods - goods namely, API supari, chikni supari, unflavoured supari, and flavoured supari - even flavoured supari merits classification under Heading......
February 16, 2022 Case Laws Customs

Classification of imported goods - preparation/product of betel nut commonly known as ‘Supari’ - API supari, Chikni supari, unflavoured supari, boiled supari and cutting....
February 16, 2022 Case Laws Insolvency and Bankruptcy

Approval of resolution plan - The learned Counsel for the RP has submitted before us that Appellant itself has submitted twice the Resolution Plan, which could not be......
February 16, 2022 Case Laws Insolvency and Bankruptcy

Liquidation proceedings - Period of limitation - Auction of property of the corporate debtor - It is pertinent to mention that Liquidation Process Regulation 47 deals......
February 16, 2022 Case Laws Central Excise

Area Based Exemption - manufacture taking place or not - A conjoint reading of the definition of manufacture in section 2(f) (iii) of the Excise Act and Chapter Note 5......
February 16, 2022 Case Laws Central Excise

CENVAT Credit - It is also difficult to accept the finding of the Commissioner (Appeals) that the respondent was not a party to the fake transactions. It is only the......
February 16, 2022 Case Laws VAT and Sales Tax

Best judgement assessment - There appears to be divergents views insofar as the question as to whether the consumption of electricity can constitute the sole basis for......
February 16, 2022 Case Laws Indian Laws

Disciplinary complaint / proceedings against the member of ICAI - it has to be construed that the complaint filed by the petitioner was not enquired into properly and by....
February 15, 2022 Case Laws GST

Exemption from GST or not - transaction of hiring/leasing of buses by the APSRTC to the Public Transport Division (PTD) of Government of Andhra Pradesh - In the instant.....
February 15, 2022 Case Laws Income Tax

TDS u/s 194A - TDS on deemed dividend - loan advanced by the assessee company to the other group companies - Even if, the appellant company hold 100% shares in these......
February 15, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Second Pr. CIT find the order of Second AO erroneous for lack of enquiry - Scope of doctrine of merger - The Ld. Pr. CIT has made a bald......
February 15, 2022 Case Laws Income Tax

Revision u/s 263 - Period of limitation - the limitation prescribed under section 263(2) would run from original assessment in respect of issue alien to reasons recorded....
February 15, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - change of opinion - The impugned notice and the consequent action is legally unsustainable as the Revenue fails to satisfy the twin......
February 15, 2022 Case Laws Income Tax

Disallowance of rent - allowable revenue expenditure u/s 37 or not? - In this case the appellant has not filed any documents to establish that the expenditure was......
February 15, 2022 Case Laws Income Tax

Deduction u/s.35 AD(5)(aa) - whole of capital expenditure incurred for purpose of development of hotel claimed - We restore the issue to file of the Assessing Officer......
February 15, 2022 Case Laws Income Tax

Additions towards Hawala Transaction u/s. 69A - As against such alleged hawala transactions, no fresh unsecured loans have been found credited in the books of account of....
February 15, 2022 Case Laws Insolvency and Bankruptcy

Jurisdiction to entertain the complaint filed by the respondents - which class of Special Courts, created by Companies Act (amendment) 2017, is empowered to try the......
February 15, 2022 Case Laws Insolvency and Bankruptcy

Proceedings under PMLA while CIRP is in process - Provisional Attachment of the Properties - In fact, ‘The Prevention of Money Laundering Act, 2002’ is to fulfill our......
February 15, 2022 Case Laws Central Excise

Classification of goods - dolachar or coalchar - waste item - classifiable under Chapter Heading 2619 of the First Schedule to the Central Excise Tariff Act or not - The....
February 15, 2022 Case Laws VAT and Sales Tax

Restoration of assessment order - it is settled law that “a court of appeal interferes not when the judgment under attack is not right, but only when it is shown to be wrong”. - HC
February 14, 2022 Case Laws GST

Provisional Attachment of property - Blocking of Electronic Credit Ledger (ECL) - The petitioner maintains that the procedure prescribed in rule 86-A, however, was not......
February 14, 2022 Case Laws Income Tax

Computation of capital gains - benefit of indexation - cost to the previous owner - inherited property under will and again by will - Based on the Scheme of the Act, as.....
February 14, 2022 Case Laws Income Tax

Addition u/s 69C on account of unexplained expenditure - benefit of telescoping - The assessee can get the telescoping benefit for addition on account of bogus purchases....
February 14, 2022 Case Laws Income Tax

TDS u/s 195 - Disallowance u/s.40(a)(i) - As the case is admittedly covered u/s.9(1)(vi) of the Act and also found to be covered by Article 12 of the amended DTAA, we......
February 14, 2022 Case Laws Income Tax

Income from undisclosed sources - All deposits in the bank account cannot be treated as income of the assessee. During the assessment proceedings, the learned AO came to....
February 14, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - concept of change of opinion - In cases where the return of an assessee is accepted without scrutiny, the assessing officer enjoys a......
February 14, 2022 Case Laws Service Tax

Whether the petitioner could have filed a declaration under SVLDR Scheme under the category of ‘arrears’ on the basis of the liability determined by the respondent no.2.....
February 14, 2022 Case Laws Service Tax

SVLDRS - petitioner failed to pay the declared amount within 30 days from the date of issue of notice - The prayers made in this writ petition cannot be granted for......
February 14, 2022 Case Laws Service Tax

Seeking refund of unutilized credit - Export - Development of Computer Software - In the present case, the availment of credit is not contested by the Revenue and the......
February 14, 2022 Case Laws Central Excise

Payment of duty from inadmissible CENVAT credit availed - If a person deposits such sum under mistake he may also claim refund thereof and if Government of India intends....
February 14, 2022 Case Laws Central Excise

Clandestine removal - vanaspati - Seeking for keeping in abeyance the further proceeding pending in the court of the learned Addl. Chief Judicial Magistrate (Special......
February 12, 2022 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12A withdrawn - the donee trust will treat the donation as towards its corpus and can only utilise the accruing income from the......
February 12, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Scope of Section 148A as newly inserted - In plain terms a notice which had become time barred prior to 01.04.2021 as per the then......
February 12, 2022 Case Laws Income Tax

Addition u/s 68 - The Tribunal not only took note of the legal position but also the factual position. The Tribunal held that the legal effect after amalgamation of the.....
February 12, 2022 Case Laws Income Tax

Treatment to Forex loss incurred by the assessee on account of derivative transactions as speculative transactions - When the assessee enters into a hedging transaction.....
February 12, 2022 Case Laws Income Tax

Deduction u/s 54F or u/s 54 - mere sale of land instead of land and building - The cost of the property declared by the assessee includes an amount for making the house.....
February 12, 2022 Case Laws Income Tax

Undisclosed investment u/s.69 - unaccounted payment on purchase of impugned land - Recording of the statement by survey team under section 131(1) is not valid. Thus, no.....
February 12, 2022 Case Laws Income Tax

Rejection of books of accounts - Estimation of income - The case laws relied upon by the ld. AR are not applicable as per facts of the present case, therefore,......
February 12, 2022 Case Laws Customs

Confiscation of goods - insulated copper cables - failure to produce the shipping bill before the ‘proper officer’ - goods had indeed been loaded on board without ‘let......
February 12, 2022 Case Laws Customs

100% EOU - served from India scheme (SFIS) - Recovery of duties of customs foregone - There is no finding in the order of the original authority holding the goods liable....

1 ....106 107 108 109110111 112 113 114........ 124

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F: ITC Issue in case of Acqusition of Company in Insolvency

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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