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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 551 to 600 of 6197 Records

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December 2, 2022 Case Laws Income Tax AT

Assessee can claim TDS credit for 2016-17 as income was reported on a cash basis, despite TDS in 2015-16.
December 2, 2022 Case Laws Income Tax AT

Interest Waiver Approved for One-Day TDS Delay Due to Bank Error u/s 201.
December 2, 2022 Case Laws Income Tax AT

Income Tax Act: Pr.CIT Must Investigate Before Referring Case Back to AO u/s 263. Assessee's Reply Cannot Be Ignored.
December 2, 2022 Case Laws Income Tax AT

Section 69A: Undisclosed Income Requires Explanation; Business Receipts May Incur 8% u/s 44AD.
December 2, 2022 Case Laws Income Tax AT

Community development expenses allowed under Sec 37(1); deemed goodwill investment despite being unrelated to business activities.
December 2, 2022 Case Laws Income Tax AT

Court Challenges DVO's Valuation for Capital Gain u/s 50C; Cites Lower Actual Rates in the Same Building.
December 2, 2022 Case Laws Companies Law AT

Minority Shareholders Seek Revival Through Asset Sale; Lack of Consent Not Oppressive, Aims to Benefit All Stakeholders.
December 2, 2022 Case Laws Insolvency and Bankruptcy AT

Operational Creditors Must Prove Specific Dispute Relating to Claim for CIRP u/s 8(2)(a) of Insolvency Code.
December 2, 2022 Case Laws Service Tax AT

Including Previously Declared Tax Amounts in STVCES Declaration u/s 106(1) is Allowed; No Disqualification.
December 2, 2022 Case Laws Central Excise SC

Rebate Claim Rejection: Section 11B's Limitation Period Applies Even Without Explicit Mention in Rule 18 or Notification.
December 2, 2022 Case Laws Central Excise AT

Freight Charges Excluded from Assessable Value for Liquid CO2 Tax per Rule 5; Sold at Factory Clearance.
December 2, 2022 Case Laws Central Excise AT

Central Excise Duty Not Applicable on Carbon Dioxide Used in Beer Fermentation Process for Carbonation.
December 2, 2022 Case Laws VAT and Sales Tax HC

Dispute Over VAT/TDS Deductions in Work Contract Services; Hindustan Steel Must Issue Form-JVAT 400 Certificate.
December 2, 2022 Case Laws VAT and Sales Tax HC

Court Rules Unjust: Input Tax Credit Denied After License Cancellation of Supplier Dealers Invalidated by High Court.
December 2, 2022 Case Laws Indian Laws HC

Court Dismisses Petition with Costs for Suppressing Facts, Emphasizes Honesty and Full Disclosure in Legal Advocacy.
December 1, 2022 Case Laws GST HC

High Court Directs Portal Reopening for GST TRAN-1 Correction; Petitioner Allowed to Revise u/r 120A.
December 1, 2022 Case Laws GST HC

Attachment Notices Invalid for Lack of Basis; Statement in Inquiry Cannot Replace Formal Liability Determination u/s 70.
December 1, 2022 Case Laws GST AAR

GST on Paper-Based Corrugated Sheets Set at 6% CGST and SGST, Totaling 12% IGST.
December 1, 2022 Case Laws Income Tax HC

PCIT Rightly Exercised Jurisdiction u/s 263 Due to AO's Inadequate Probe into Bogus Purchase Allegations.
December 1, 2022 Case Laws Income Tax HC

High Court Nullifies Income Tax Notice Due to Error; Orders New Notice with Evidence u/s 148A(b) in Two Weeks.
December 1, 2022 Case Laws Income Tax AT

Penalty for Cash Loan u/s 271D Overturned Due to Lack of Evidence of Loan or Deposit Requirement.
December 1, 2022 Case Laws Income Tax AT

Revision of Closing Stock Valuation u/s 263: AO's Order Valid Without Detailed Documentation for Each Issue.
December 1, 2022 Case Laws Income Tax AT

Expenditure Classified as Personal: Sponsorship, Social Events, and Gifts Deemed Non-Business by Revenue Authorities.
December 1, 2022 Case Laws Income Tax AT

Madras High Court Rules No Penalty u/s 271(1)(c) for Debatable Interest Income Classification Issue.
December 1, 2022 Case Laws Income Tax AT

Exemption u/s 10(23C)(iiiab) granted for education society wholly funded by Punjab government. No change in circumstances.
December 1, 2022 Case Laws Income Tax AT

Assessing Officer Disallows 3% Excess Interest u/s 40(A)(2)(b); Assessee Defends as Standard Industry Practice.
December 1, 2022 Case Laws Customs HC

High Court Finds Customs Broker License Revocation Excessive; Supports CESTAT's Decision on Partial Compliance with 2013 Regulations.
December 1, 2022 Case Laws Customs AT

Appellant Challenges Town Seizure Over Alleged Smuggling; Customs Jurisdiction and Natural Justice Principles in Question.
December 1, 2022 Case Laws Customs AT

Appellant Penalized for Unauthorized Shipping Bill Alterations u/ss 114(3) and 114AA; Penalty Confirmed.
December 1, 2022 Case Laws Insolvency and Bankruptcy AT

NCLT Erred in Dismissing CIRP Application: Emails Showed No Pre-Existing Dispute, Only Business Discussions.
December 1, 2022 Case Laws FEMA HC

High Court Dismisses Appeals: Petitioner Must Use Section 37A(5) FEMA Act Before Approaching Under Article 226.
December 1, 2022 Case Laws Money Laundering HC

High Court Denies Bail in Bank of India Money Laundering Case; Questions Loan Taken by Private Individuals Related to Petitioner.
December 1, 2022 Case Laws Service Tax AT

CENVAT Credit Recovery: Rule 9 Oversight in Document Verification Leads to Decision Error in Credit Allowance.
December 1, 2022 Case Laws Central Excise HC

Settlement Commission Order Void if Conditions Unmet; Case Returns to Statutory Authority; Petitioners See No Advantage.
December 1, 2022 Case Laws Central Excise HC

Court Rules on Excise Duties Recovery from Former Landowner for Manufactured Goods, Not Plant and Machinery.
December 1, 2022 Case Laws Central Excise AT

Supreme Court rulings are binding on all Indian courts, requiring adherence to judicial discipline and established legal precedents.
December 1, 2022 Case Laws Central Excise AT

Documents Rejected Without Authenticity Check Violates Natural Justice in Central Excise Case, Highlights Procedural Error.
November 30, 2022 Case Laws GST HC

High Court Orders Reconsideration of Input Tax Credit Refund Denied Due to Misinterpretation of 2018 GST Notification and Circular.
November 30, 2022 Case Laws Income Tax SC

Supreme Court: High Court Mistakenly Focused on Second Notice Reasons for Reopening 2008-09 Assessment u/s 147.
November 30, 2022 Case Laws Income Tax HC

Court Criticizes Tax Authorities for Ignoring Key Principles in Demand Stay Cases: Prima Facie, Convenience, and Irreparable Injury.
November 30, 2022 Case Laws Income Tax HC

DTVSV Act 2020: Each appeal, writ petition, or SLP is a separate dispute; assessee can choose appeals to settle.
November 30, 2022 Case Laws Income Tax HC

Court Upholds Disallowance u/s 14A of Income Tax Act; AO's Dissatisfaction Record Found Valid.
November 30, 2022 Case Laws Income Tax AT

CIT Cannot Direct AO to Initiate Penalties u/s 271(1); AO's Independent Satisfaction Required in Proceedings.
November 30, 2022 Case Laws Income Tax AT

Assessment Reopening Challenged: Audit Objection and Change of Opinion u/s 147 Lacked Independent Evaluation by Officer.
November 30, 2022 Case Laws Income Tax AT

Developer's Write-Off of Deposits for Land Rights Surrender Approved Due to Business Necessity and Commercial Reasons.
November 30, 2022 Case Laws Income Tax AT

Section 43CA Inapplicable: No Transfer in Void Agricultural Land Transaction; Cancellation Deed Lacks Sale or Transfer.
November 30, 2022 Case Laws Income Tax AT

Section 263 Revision: Incomplete Inquiry Leads to Sustained Proceedings on Agricultural Income Exemption Claim u/s 10(1.
November 30, 2022 Case Laws Customs AT

Citibank's Penalty Under Customs Act Section 112 Overturned; Unrelated to Import Process and Issued 15 Years Post-SCN.
November 30, 2022 Case Laws Companies Law AT

NCLT: Lack of Funds Alone Doesn't Deny Restoration Request if Company Proves Operational Status u/s 252(3.
November 30, 2022 Case Laws Insolvency and Bankruptcy HC

NCLT urged to address jurisdictional issue in Interlocutory Application before proceeding with other matters. Significant time invested.

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