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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 5601 to 5650 of 6197 Records

1 ....109 110 111 112113114 115 116 117........ 124

February 5, 2022 Case Laws Income Tax

Late filing fee under section 234E - Fee for default in furnishing statements - After considering the statutory provisions and the implications of the amendment brought.....
February 5, 2022 Case Laws Income Tax

Ex-parte assessment order - It is clear that on account of the inability and omission on the part of the petitioner to file his objections and produce documents etc.,......
February 5, 2022 Case Laws Income Tax

Deduction u/s.54B - Claim denied which was not claimed by the assessee while filing the return - The assessee at the time of filing of his returns of income u/s. 139(1).....
February 5, 2022 Case Laws Income Tax

Delayed payment of employee contribution to ESI (6 days delay) u/s.43B - In the present case we are concerned with the asst. year 2017-18 and the amended provision could....
February 5, 2022 Case Laws Income Tax

Depreciation @ 10% on improvements carried out in the lease hold premises - Assessee claimed 100% depreciation on the leasehold improvements - The ingredients and......
February 5, 2022 Case Laws Customs

The method of filing of Bill of Entry and Exchange of information for assessment is online in the ICEGATE. Therefore, the delay on account of any technical glitches /......
February 5, 2022 Case Laws Customs

Duty Drawback - Advance Licences for Duty-free import of goods - drawback for 50% of FOB value - The benefit of Section 75 ibid namely the drawback should be allowed of.....
February 5, 2022 Case Laws Customs

Rectification of mistake - error apparent on the face of record - It has been rightly concluded in the final order that though this appellant and others have not made......
February 5, 2022 Case Laws Customs

Refund claim - CBEC vide circular dated 22.02.2001 - retention of amounts, by department, at least over and above the amount that would have eventually fallen due from......
February 5, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Whether the WhatsApp conversation between the Parties can be admitted as evidence? - The proof of service through electronic mode would not form......
February 5, 2022 Case Laws Service Tax

Exemption from service tax - MANIT is an Educational Institute of National Importance - The substitution vide Notification No.02/2014-ST dated 30.01.2014, of the......
February 5, 2022 Case Laws Service Tax

Refund of service tax paid - rejection on the ground of failure to cross the bar of unjust enrichment - It is difficult to understand from where he borrowed this......
February 4, 2022 Case Laws Service Tax

Seeking to restore and reconsider SVLDRS declaration filed by the petitioner on merits - This Court held that it is not necessary that the figures on such admission......
February 4, 2022 Case Laws GST

Cancellation of petitioner’s GST registration - Rule 21A as well as Rule 22(3) of the Delhi GST Rules, 2017 - The Commissioner, Delhi, GST, is directed to issue a......
February 4, 2022 Case Laws GST

Input tax credit - applicant has apprehension that he might be apprehended in a false case - it is hereby directed that if the respondent authority decides to proceed......
February 4, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Cash deposits in an account other than a current account - The circumstance about the discovery of cash deposits against the assessee's....
February 4, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Short Term Capital Gain - applicability of Section 45(3) - Tribunal agreed with CIT(A) that after conversion of inventory into fixed......
February 4, 2022 Case Laws Income Tax

Correct head of income - interest income earned out of deposits made from the business funds including borrowed funds in the course of running the business of the......
February 4, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - it seems to us that during the original assessment proceedings, the assessee has not submitted entire books of accounts, bills,......
February 4, 2022 Case Laws Income Tax

TDS u/s 194A OR 194C - short deduction of TDS - compensation paid by the assessee for breach of contract u/s.40(a)(ia) - If at all there is shortfall in TDS deducted by.....
February 4, 2022 Case Laws Income Tax

Levy of penalty u/s.271(1)(c) - What is clear is that the assessee has disclosed necessary facts in relation to various expenses including expenditure relatable to......
February 4, 2022 Case Laws Income Tax

Addition u/s 68 - maturity proceeds of FDRs, alleging unexplained cash credits - In this regard, assessee submits a copy of the bank certificates issued by the Dena Bank....
February 4, 2022 Case Laws Income Tax

Disallowance on account of Bank Guarantee written off - The appellant claims that it does not have any clue regarding the amount being capital or revenue in nature nor......
February 4, 2022 Case Laws Income Tax

Income of the assessee towards Excise duty, CST and VAT - the revenue authorities have proceeded on totally incorrect interpretation of facts of the case while making......
February 4, 2022 Case Laws Income Tax

Assessment u/s 11 - grant of registration u/s. 12AA denied - Reference is drawn to the provisions of Section 12AA which obligates/empowers ld. CIT(E) to make enquiries......
February 4, 2022 Case Laws Income Tax

Assessment of trust - surplus distributed among the members - The share of every beneficiary is quantified. - the assessee trusts and the SHGs are inter-related and they....
February 4, 2022 Case Laws Customs

Suspension of Custom Broker License - Since the impugned suspension order dated 15.06.2018 has not culminated in the order either revoking the order of suspension or......
February 4, 2022 Case Laws Customs

Classification of imported goods - Extended period of limitation - The argument of the department that this is a case of self-assessment is factually incorrect. Though......
February 4, 2022 Case Laws Customs

Benefit of exemption country of origin certificates - As per the documents submitted by the appellant it appears that there is no doubt on the authenticity of the......
February 4, 2022 Case Laws Customs

Refund - Principles of Unjust enrichment - Rubber cess - The appellant have clearly shown the amount of refund as receivable in their Books of Accounts and the same was.....
February 4, 2022 Case Laws Customs

Maintainability of appeal - time limitation - No doubt there was no application seeking Condonation of delay was filed by the appellant as has been acknowledged by ld.......
February 4, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The Operational Creditor disputing the claim of supply back of the similar material itself is a dispute which is clearly mentioned in the reply......
February 4, 2022 Case Laws Service Tax

Levy of service tax / VAT - Supply of Tangible Goods Service - supply of mobile gensets by the appellant - The CBEC vide Circular No. 198/08/2016-SERVICE TAX, Dated:......
February 4, 2022 Case Laws Service Tax

Taxability/non-taxability - business of sale of packed food and beverages on board the trains run by Indian Railways besides sale of packed food items/beverages at......
February 4, 2022 Case Laws Service Tax

Refund of service tax paid - Period of limitation - As the refund claim has been filed within one year from the date of the adjudication order wherein it has been held......
February 4, 2022 Case Laws Central Excise

CENVAT Credit - ineligible capital goods - M.S. Bars/Rods/Angles/Channels/Beams - CENVAT Credit is available only for those inputs which were used in......
February 4, 2022 Case Laws VAT and Sales Tax

Seeking grant of anticipatory bail - fake firms were created for claiming bogus Input Tax Credit - For managing the affairs as alleged in present case, it is a well......
February 4, 2022 Case Laws Indian Laws

A substantive right should not be allowed to be defeated on account of a procedural irregularity which is curable. In this view of the matter, this Court is of the......
February 4, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - rebuttal of presumption under Sections 118 and 139 of the NI Act - The failure of the appellant in showing the said amounts....
February 4, 2022 Case Laws Indian Laws

Dishonor of cheques - acquittal of accused - based on the evidence on record, the appellants have proved the guilt of the respondent beyond a reasonable doubt. The......
February 3, 2022 Case Laws GST

Seeking release of seized goods alongwith vehicle - The writ petition stands disposed of with liberty to the petitioner to get the proceeding which has already been......
February 3, 2022 Case Laws GST

Applicable rate of GST - supply of Reverse Osmosis Plant/system (RO Plant/system) to Indian Navy/Indian Coast Guard in normal course - supply of RO Plant/system (Reverse....
February 3, 2022 Case Laws GST

Validity of summon issued - Prima facie it would appear that issuance of summons after the full enquiry was over and which also resulted into not only issuance of show......
February 3, 2022 Case Laws Income Tax

Disallowance of excise duty liability as deduction since it was not actually paid by the assessee during the relevant year - We find that the Tribunal has rightly taken.....
February 3, 2022 Case Laws Income Tax

Penalty u/s.271AAB - Belated filing of regular return after search - Penalty cannot be levied u/s.271AAB of the Act, in respect of income disclosed in regular return of.....
February 3, 2022 Case Laws Income Tax

Disallowance of telephone expenses - expenses have been incurred by the partners of the assessee for the purpose of business - Copies of all the orders of the proceeding....
February 3, 2022 Case Laws Income Tax

Disallowing the depreciation for the cars AND interest paid on car loan used by the directors - vehicle held in the name of director of the appellant company - the......
February 3, 2022 Case Laws Income Tax

Unexplained expenditure u/s. 69C - the profit element embedded in unaccounted purchases would have to be brought to tax. Considering the facts of the case as well as the....
February 3, 2022 Case Laws Income Tax

Exemption u/s 11 - Rejection of application u/s 12A - at the time of grant of registration to assessee the ld. CIT(E) has to examine the objects of the assessee as well.....
February 3, 2022 Case Laws Customs

100% EOU - Conversion of free shipping bills filed under EOU scheme into drawback shipping bills - In the present case, the request is only for conversion of free......

1 ....109 110 111 112113114 115 116 117........ 124

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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

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register