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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 5551 to 5600 of 6197 Records

1 ....108 109 110 111112113 114 115 116........ 124

February 8, 2022 Case Laws Income Tax

Disallowance interest on delayed payment of service tax - It is well settled principle that interest on late payment of Service Tax is not penal in nature. Since, it is.....
February 8, 2022 Case Laws Income Tax

Addition to capital work-in-progress on account of property - amount of interest - The argument of the availability of shareholders' fund does not apply on loans......
February 8, 2022 Case Laws Income Tax

Taxability of income in India - Interest income on income tax refund - As referring to relevant Article 11 of Indo-US DTAA with regard to interest it can be concluded......
February 8, 2022 Case Laws Income Tax

Treatment of assessee trust as an Association of Persons (AOP) - Since it was revocable Trust, the provisions of Sec. 61 to 63 were applicable and the assessee could not....
February 8, 2022 Case Laws Income Tax

Addition u/s 69A - Unexplained cash deposits in bank account - If the assessee had no source of income apart from rental or pension income and some interest amount and......
February 8, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Rejection of trading results - lack of enquiry" or "lack of investigation" - Rejection of trading results and application of net profit rate by....
February 8, 2022 Case Laws Income Tax

Unexplained unsecured loan - the necessary papers to establish genuineness of the transaction were filed and the assessee had proved beyond doubt the identity of the......
February 8, 2022 Case Laws Income Tax

Nature of payment in the light of the definition of “Royalty” - the consideration received for providing bandwidth facility will not be taxable as equipment royalty or......
February 8, 2022 Case Laws Income Tax

Unexplained peak cash loan - interest expenses on the money borrowed in cash - it is a fact on record that the impugned amount of interest as well as the amount of loan.....
February 8, 2022 Case Laws Customs

Provisional release of goods - alleged misclassification of the Product - the entire amount claimed by the respondents had already been paid by the petitioner......
February 8, 2022 Case Laws Customs

Classification of imported goods - Low Aromatic White Spirit - The IS specification requires that all the eight parameters have to be satisfied in the case of Kerosene......
February 8, 2022 Case Laws Customs

Classification of imported goods - (ViewBoard) ViewSonic Interactive Display System - the goods were Automatic Data Processing Machines [ADPM ] or Monitors - The goods......
February 8, 2022 Case Laws Customs

Valuation of imported goods - The only ground on the basis of which the transaction value has been rejected is that the imports were made at a higher price by other......
February 8, 2022 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - the corporate insolvency process in the instant case is totally in disregard of the provision of the Code and Regulations thereunder.......
February 8, 2022 Case Laws Central Excise

Benefit of exemption from excise duty - As long as the customers of the appellants are not engaged in the trade/commerce/business, inscription on the gold coins cannot......
February 8, 2022 Case Laws Central Excise

Refund of pre-deposit - predeposit was made under the head Excise Duty - the appellant never made any claim for refund under SVLDRS scheme - Both the authorities have......
February 8, 2022 Case Laws VAT and Sales Tax

Input tax credit - false/forged VAT invoices issued by a dealer who has not deposited the tax and its registration was cancelled u/s 16(4) (g) of the Act - amount not......
February 7, 2022 Case Laws GST

Seeking release of detained goods alongwith the vehicle - In the present case, the goods and conveyance in transit were accompanied with the documents as prescribed......
February 7, 2022 Case Laws GST

Levy of GST - minerals on which already royalty has been paid - the very issue as to whether GST would be chargeable on minerals on which already royalty has been paid......
February 7, 2022 Case Laws GST

Levy of tax/ GST - Transferable Development Rights pursuant to the Joint Development Agreement-cum-General Power of Attorney - It needs a detailed examination of the......
February 7, 2022 Case Laws Income Tax

Addition towards capital gains u/s 45(3) - transfer of land as Capital contribution in the Partnership firm - Tribunal agreed with CIT(A) that after conversion of......
February 7, 2022 Case Laws Income Tax

Disallowance on account of write off of obsolete inventory - the condition for invoking AS-4 is that there should exist a contingency as on the Balance Sheet date and......
February 7, 2022 Case Laws Income Tax

Transfer of property and accrual of capital gain - Year of transfer of capital asset - Agreement to sell - It is not the case of the AO that the provisions of sec. 53A......
February 7, 2022 Case Laws Income Tax

Claim of deduction of Provisions made - Basis of creating the provision - uncertain liability or not - The above facts would substantiate that the provision has been......
February 7, 2022 Case Laws Income Tax

Addition on account of sale of sale of jeera bag - CIT(A) deleted the additions by holding that the assessee only earned commission income in such sale - in the......
February 7, 2022 Case Laws Income Tax

Assessment u/s 153A - unexplained expenditure on account of cash payment made towards land - the addition made by the A.O. and upheld by the ld. CIT(A) on the basis of......
February 7, 2022 Case Laws Income Tax

Unexplained unsecured loans - the assessee in reply had submitted that the contract can be either verbal or written and simply non availability of a written contract......
February 7, 2022 Case Laws Customs

Provisional release of goods - Jurisdiction - Power to deal with the EIC of the petitioner - The respondents are directed to permit the petitioner to export the goods......
February 7, 2022 Case Laws Customs

Extension of period of levy of anti-dumping duty - the Special Bench of the Tribunal are expected to take up the appeals for hearing and dispose them of in accordance......
February 7, 2022 Case Laws Customs

Seeking provisional release of goods - Classification of imported goods - Naphtha - the respondent No.1 is permitted to proceed with the re-export of the goods on the......
February 7, 2022 Case Laws Customs

Classification of imported goods - High Speed Diesel or goods just in the form of base oil - The Bio-Diesel shown to have been manufactured was cleared under the......
February 7, 2022 Case Laws Customs

Exemption from Customs Duty as per South Asia Free Trade Agreement (SAFTA) - The denial of the exemption certificate for the entire quantity of goods when the bulk of......
February 7, 2022 Case Laws Customs

Classification of imported goods - Mayil Mark Raw Honey - glass bottles having specific measurement of 45 ml, 80 ml, 180 ml, 380 ml and 730 ml - The classification......
February 7, 2022 Case Laws Customs

Penalty u/s 112(a) of the Customs Act, 1962 - The admitted act of the importer amounts to a clear omission, for which penalty under Section 112(a) ibid. appears to be......
February 7, 2022 Case Laws Customs

Classification of goods - The appellants have successfully demonstrated that the import documents describe the product to be ‘Hooks and eye’ for the Brassieres; other......
February 7, 2022 Case Laws Customs

Classification of imported goods - From the documents it is established that raw material i.e. Petroleum Hydrocarbon Solvent imported by the appellant is their raw......
February 7, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - A final letter was addressed by the appellant to the Proprietary Concern on 27 February 2017, demanding the payment on or......
February 7, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Evidentiary value of respondent’s MOA as amended - Section 13 of CA 2013 provides for the procedure which has to be followed when the MOA is to be......
February 7, 2022 Case Laws Insolvency and Bankruptcy

Refusal of the Bank to invoke the Bank Guarantee - Adjudicating Authority has taken the view that since CIRP proceedings were continuing the Bank Guarantee cannot be......
February 7, 2022 Case Laws Insolvency and Bankruptcy

Jurisdiction of NCLT to levy fine u/s 235A of IBC - When the allegation of Resolution Professional was that Appellant has contravened the Moratorium there was allegation....
February 7, 2022 Case Laws Service Tax

SVLDRS - unfair classification of the case of the petitioner under “litigation” category, instead of “arrears” category - Once a case travels from the category of show......
February 7, 2022 Case Laws Service Tax

Rejection of refund claim - residential complex services - Section 102 of Finance Act, 1994 - In the instant case, the refund claim was not filed within a period of six.....
February 7, 2022 Case Laws Indian Laws

Dishonor of Cheque - demand of interim compensation not exceeding 20% of cheque amount - The trial court was required to consider only the facts and circumstances of the....
February 5, 2022 Case Laws GST

Provisional attachment of goods - Section 83 of the Central Goods and Services Act, 2017 - once assessment Order is passed pursuant to the said Show Cause Notice, the......
February 5, 2022 Case Laws GST

Exemption from GST - pure services or not - Comprehensive architectural services provided by the Applicant to Municipal Corporation of Greater Mumbai - GST exemption is.....
February 5, 2022 Case Laws GST

Input tax credit of - rent-a-cab services - GST paid under Reverse Charge Mechanism - hiring of buses for transportation of employees - inward supply - applicability of.....
February 5, 2022 Case Laws Income Tax

Default u/s 201 (1) - short deduction of TDS - penalty u/s 271C - Once it has been categorically held by the CIT (A) that there is no short deduction of TDS, the......
February 5, 2022 Case Laws Income Tax

Rejection of books of accounts and estimation of profit - Mere non-issuance of production of sale memos could not have been a ground to reject the entire books of......
February 5, 2022 Case Laws Income Tax

TDS u/s 194A - TDS on the interest component of the compensation paid by insurance company - Tribunal has taken note of the fact that the TDS deducted by the petitioner.....
February 5, 2022 Case Laws Income Tax

Default u/s 201(1) and 201(1A) - period of limitation - TDS u/s 194H - The limitation of 2 years as prescribed in Section 201(1A)(3) of the Act as it existed prior to......

1 ....108 109 110 111112113 114 115 116........ 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