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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 5501 to 5550 of 6197 Records

1 ....107 108 109 110111112 113 114 115........ 124

February 12, 2022 Case Laws Service Tax

Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly......
February 12, 2022 Case Laws Central Excise

CENVAT Credit - duty paying invoices - non receipt of the inputs against such documents - diversion of goods - When the investigating offices visited the factory of the.....
February 12, 2022 Case Laws Indian Laws

Dishonor of Cheque - multiplicity of/parallel proceedings - The businesses are conducted on trust but the petitioner failed to maintain the trust and committed breach......
February 11, 2022 Case Laws GST

Seeking grant of regular bail - the petitioner has made out a case for the grant of regular bail especially, when learned counsel for the petitioner has undertaken......
February 11, 2022 Case Laws GST

Attachment of the immovable properties and bank accounts of the Petitioner - expiry of a period of one year from the date of the order made under Section 83(1) - After......
February 11, 2022 Case Laws GST

Classification of supply - works contract services - supply of goods or services or a composite supply - construction of Tunnel and Approach roads. In order to complete.....
February 11, 2022 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12A - Registration under Section 25 of the Companies Act is undoubtedly a relevant factor to be noted while considering an......
February 11, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - When the matter travelled to the Tribunal, the explanation which was given by the assessee and accepted by the CIT(A) was once again examined by.....
February 11, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Bogus LTCG - This Court is of the view that in the garb of reassessment proceedings, the appellant cannot seek to verify the same......
February 11, 2022 Case Laws Income Tax

Rectification u/s 154 - Looking to the finding of the AO that no certificate by the Tax Auditor was furnished to state true and correct fact, in our considered view, the....
February 11, 2022 Case Laws Income Tax

Addition u/s. 69/68 - Cash deposit in joint bank account - We are unable to comprehend as to how an addition can be made in the hands of assessee towards cash deposits......
February 11, 2022 Case Laws Income Tax

TDS u/s 194C - payments made by the assessee to its affiliates - Payment towards face value of the meal vouchers to the affiliates - The entire scheme relating to......
February 11, 2022 Case Laws Income Tax

Disallowance of legal and professional expenses - All the details of the professional services provided by these six professional have been filed before us. Tax has been....
February 11, 2022 Case Laws Income Tax

Addition u/s 40A - payment of interest to the business creditors that too sister concerns - once the assessee establishes that there was a nexus between expenditure and.....
February 11, 2022 Case Laws Customs

Validity of Policy Circular - SFIS Scheme - Since the said Circular does not take away the benefits that have accrued on the basis of the SFI Scheme prior to the......
February 11, 2022 Case Laws Customs

Validity of Policy Circular - SFIS Scheme - Had the demand notice/reminder been issued without being goaded by the said Circular but on the ground that the petitioner in....
February 11, 2022 Case Laws Customs

Quantum of redemption fine and penalty - misdeclaration of description and value - The redemption fine imposed by the Ld. Commissioner (Appeal) is sufficient in the......
February 11, 2022 Case Laws Insolvency and Bankruptcy

Once the application of Part II is taken away for debts more than ₹ 1 Crore, there is no further jurisdiction available under the Statute to the NCLT to act as an.....
February 11, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The I&B Code, 2016 is not a ‘Debt Enforcement Procedure’. The application of an ‘operational creditor’ is not maintainable, if the ‘Corporate......
February 11, 2022 Case Laws Service Tax

Taxable services or not - mining services - Appellant had been providing taxable services in the state of Jharkhand prior to obtaining registration in the state of......
February 11, 2022 Case Laws Service Tax

Extended period of limitation - waiver of penalty - The only allegation of these elements held against the appellant in the impugned order is that of ‘suppression of......
February 11, 2022 Case Laws Central Excise

Demand of central excise duty along with interest and penalty - The Tribunal noted that the Central Excise Duty has been demanded by the appellant on the sole ground of.....
February 11, 2022 Case Laws Indian Laws

Dishonor of cheque - A proprietorship concern is not a juristic person. It is merely a trade name used by a person for doing his business. A person may carry on a......
February 10, 2022 Case Laws GST

Refund of IGST - goods exported zero rated supplies - in an earlier decision the Court in detailed has discussed this very issue and held that respondents are directed......
February 10, 2022 Case Laws Income Tax

Amortisation of expenditure incurred under voluntary retirement scheme - Question framed by this Court is answered in favour of the Assessee and against the Department......
February 10, 2022 Case Laws Income Tax

Validity of Faceless Assessment u/s 144B - What comes out loud and clear is that liberty of being heard was offered to the petitioner. The decision taken by the impugned....
February 10, 2022 Case Laws Income Tax

Plea of res judicata - Tribunal rightly noted the law that rule of res judicata is not applicable to income tax proceedings but the principle of consistency will......
February 10, 2022 Case Laws Income Tax

Disallowance of additional depreciation claimed u/s 32(1)(iia) - We are convinced with the alternative contention of the assessee. We have earlier noticed that the A.O......
February 10, 2022 Case Laws Income Tax

Addition made u/s. 68 - Addition of agricultural income - admission of additional evidences - There should not be any dispute that the admission of additional evidences.....
February 10, 2022 Case Laws Income Tax

Unexplained salary - search and seizure proceedings - The addition made by the Assessing Officer as relates to unaccounted salary does not sustain in the eyes of law as.....
February 10, 2022 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - The Adjudicating Authority has not taken cognizance of the award and rejected the application filed by the Appellant. Since the Appellants.....
February 10, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Mere allegation without any supporting evidence would not help the Corporate Debtor - As far as the loan taken by the applicant is concerned the......
February 10, 2022 Case Laws Service Tax

Classification of goods - “fashion designing” services. or “design services” - Paragraph 3 does not limit the “fashion designing” services to articles made up of clothes....
February 10, 2022 Case Laws Service Tax

Export of service or not - Since because the ultimate beneficiary is abroad, it cannot be claimed that the appellants are exporting services. Neither the place of......
February 10, 2022 Case Laws VAT and Sales Tax

Service of notice - whether pre-revisional notices was served on the writ petitioner-dealer - This is a fit case to give the benefit of doubt to the writ......
February 9, 2022 Case Laws GST

Cancellation of GSTIN of petitioner, with effect from the date of registration of GSTIN - The Appellate Authority has passed a clear and cogent order dated 5th April,......
February 9, 2022 Case Laws GST

Detention of goods - It is trite law that this Court cannot, in exercise of its jurisdiction under Article 226 of the Constitution of India enter into issues that falls.....
February 9, 2022 Case Laws Income Tax

ITO Jurisdiction over the assessee to issue notice u/s 143(2) - rectifiable error u/s 292BB - As in the case on hand, the revenue sought to take coverage under Section......
February 9, 2022 Case Laws Income Tax

Addition of consideration received on Transfer of land for Development - if the development agreement is not registered, it shall have no effect in law for the purposes.....
February 9, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - Explanation is bonafide is, we find, supported by the fact that during assessment proceedings the assessee, realizing his mistake even before......
February 9, 2022 Case Laws Income Tax

TDS u/s 194C read with section 40(a)(ia) - the legislator provided relaxation to the assessee by inserting the 2nd proviso to section 40(a)(ia) on account of failure to.....
February 9, 2022 Case Laws Income Tax

Levy of penalty u/s 271(1)(b) - non appearance before the Assessing Officer - AO kept an issuing notices on the wrong address even when the first notice was not served......
February 9, 2022 Case Laws Income Tax

Addition u/s 68 - addition on account of share application money - The identity of the above share applicants was also independently verified by the inspectors during......
February 9, 2022 Case Laws Customs

The provisions of Regulation 17 of the C.B.L.R., 2018 is required to be considered as directory and not mandatory - having regard to the finding of fact recorded by the.....
February 9, 2022 Case Laws Customs

Undervaluation of imported goods - Once the goods are assessed and cleared, there was no reason for rejecting the declared value and redetermining the same following the....
February 9, 2022 Case Laws Customs

Benefit of Notification NO. 89/2005-Cus - edible oil - DEPB scheme - The appellant would be entitled to get benefit of the exemption notification for the entire quantity....
February 9, 2022 Case Laws Customs

Valuation of imported goods - The Foreign Trade Act and the Section 125 of the Customs Act does not make any bar from redemption of such restricted goods imported......
February 8, 2022 Case Laws GST

Seeking grant of Bail - Evasion of GST - question mark on the conduct of the officers who performed the search operations - The stand of the respondent was also coloured....
February 8, 2022 Case Laws Income Tax

Claim for credit in respect of advance tax paid by a declarant under the Scheme, 2016 - character of the advance tax - the overriding effect of Sections 184 and 185 is......
February 8, 2022 Case Laws Income Tax

Interest levy u/s 201(1A) - suo-motto disallowances u/s. 40(a)(i)/(ia) - The provision of TDS provisions cannot applicable where there is no claim of expenditure made by....

1 ....107 108 109 110111112 113 114 115........ 124

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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

A: Electronic Liability Register