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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 5651 to 5700 of 6197 Records

1 ....110 111 112 113114115 116 117 118........ 124

February 3, 2022 Case Laws Customs

Valuation of imported goods - enhancement is made on the basis of DRI alert with reference to some NIDB data - at the time of hearing that Revenue has not served the......
February 3, 2022 Case Laws Service Tax

Rejection of application under the SVLRDS - rejection on the ground that investigation was already initiated against the petitioner and was pending - the respondents had....
February 3, 2022 Case Laws Service Tax

Condonation of delay in filing appeal before commissioner (appeals) - appeal dismissed for the reason that it was filed beyond the statutory time limit - section 85 of......
February 3, 2022 Case Laws Service Tax

Banking and other financial services - RCM - So far the SWIFT charges are concerned, the privity of contract is between the Indian Bank and the SWIFT society. Thus, the.....
February 3, 2022 Case Laws Central Excise

Valuation - related party transaction - mutuality of interest - once the adjudicating authority found that the mutuality of interest is not relevant to the instant case,....
February 3, 2022 Case Laws VAT and Sales Tax

Validity of assessment notice u/s 46 of WBVAT Act - carry forward of excess ITC to next FY - The rule of ejusdem generis is inapplicable to the case on hand as Section......
February 3, 2022 Case Laws Indian Laws

Emergency Arbitrator’s Award - Whenever an order is struck down as invalid being in violation of the principles of natural justice, there is no final decision of the......
February 3, 2022 Case Laws Indian Laws

Dishonor of Cheque - service of demand notice - Period of limitation - the petitioner relies on the dates of return memos, i.e., dates of return of cheques in question,.....
February 3, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - legally enforceable debt or not - even if a cheque is a security cheque, the same is an integral part of the commercial......
February 2, 2022 Notes Bill

Budget 2022-23 - AMENDMENTS IN THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975
February 2, 2022 Notes Bill

Budget 2022-23 - PRUNING AND REVIEW OF CUSTOMS DUTY CONCESSIONS/ EXEMPTIONS - A detailed statement
February 2, 2022 Notes Bill

Budget 2022-23 - PROPOSALS INVOLVING CHANGES IN EFFECTIVE BASIC CUSTOMS DUTY RATES IN RESPECT OF PHASED MANUFACTURING PROGRAM [PMP] WITH RESPECT TO SPECIFIC ELECTRONIC GOODS
February 2, 2022 Circulars Customs

SWS on goods exempted from basic and other customs duties/cesses - the amount of Social Welfare Surcharge payable would be ‘Nil’ in cases where the aggregate of customs.....
February 2, 2022 Case Laws GST

Jurisdiction - power of State authority to issue summons - violation of principle of separation of powers - It is not found that such powers are in any manner beyond the....
February 2, 2022 Case Laws GST

Levy of GST - membership fee collected from members at the time of giving membership - annual subscription and annual games fee collected from members of club -......
February 2, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Unexplained bank account with Indusind bank - Revenue made a valiant attempt to justify the reasons and issuance of notice, but when he....
February 2, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - Disallowance of provision for ex-gratia - CIT(A) has provided an opportunity to the assessing officer to examine the mistake committed....
February 2, 2022 Case Laws Income Tax

Nature of income - Since the assessee admittedly offered the income in his return pursuant to notice u/s 148 of the Act, which has been accepted by the AO as such, in my....
February 2, 2022 Case Laws Income Tax

TDS u/s 195 - Disallowance of expenses u/s 40 (a) (ia) - as per DTAA with UAE business profits are taxable in the country of origin i.e. UAE as services were provided by....
February 2, 2022 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - The assessee clearly had a bonafide explanation for not adding the unpaid tax liabilities to its income since it was contesting the very.....
February 2, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - It is also an admitted fact that there are no documents/records to prove that the Appellant is a Financial Creditor. The Appellant stated that the......
February 2, 2022 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - Section 33 of IBC - RP was deliberately keeping the relevant information away from the Appellant and wanted Liquidation order to be......
February 2, 2022 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - No records reflects that the Appellant has challenged his cancellation of DIN with any appropriate Authority. No board meeting in which....
February 2, 2022 Case Laws Insolvency and Bankruptcy

Seeking withdrawal of main Insolvency and Bankruptcy Application - In the instant case on hand, the Committee of Creditors had voted under Section 12A of the Code......
February 2, 2022 Case Laws Money Laundering

Money Laundering - Seeking grant of anticipatory bail - Hawala transactions - the detailed investigation is required to be conducted to know about the officials of the......
February 2, 2022 Case Laws Service Tax

Levy of Service tax - Auctioneers’ Service - The assistance rendered by the appellants to their member farmers in auctioning their agricultural produce does not......
February 2, 2022 Case Laws Central Excise

CENVAT Credit - capital goods - the appellants were paying duty @ 4% on the goods manufactured by using the very same capital goods. There is no room for doubt that the.....
February 2, 2022 Case Laws Indian Laws

Dishonor of Cheque - account classified as NPA - merely there is a dispute with regard to the payment of interest and immovable properties have already been mortgaged......
February 1, 2022 Case Laws GST

Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the......
February 1, 2022 Case Laws GST

Detention of goods alongwith vehicle - detention of goods for indefinite time - few defects in the documents - It is, ultimately, for the Department to take the final......
February 1, 2022 Case Laws Income Tax

Offence u/s 276C(2) - Default in payment of tax and payment of the tax in instalment - proof of mens rea - This Court is of the view that the prosecution in this case is....
February 1, 2022 Case Laws Income Tax

Exemption u/s 11 - application u/s 12AA - charitable activity u/s 2(15) - the activities of the assessee as set out in the Trust Deed are covered within the ambit of......
February 1, 2022 Case Laws Income Tax

Offence u/s 276C - incorrect claim of deduction u/s 54B - wilful evasion - Merely on the statement it is situated in urban area and the agriculture was not carried out......
February 1, 2022 Case Laws Income Tax

Exemption u/s 11 - ITAT allowed the deduction and issues of application of income - No doubt, the sale proceeds are transferred to another charitable and religious......
February 1, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Disallowance of custom duty paid - The claim of the assessee for the custom duty is not applicable in the given facts and circumstances....
February 1, 2022 Case Laws Income Tax

Addition u/s 2(22)(e) - deemed dividend - interest bearing Loans - proportionate ownership of property acquired out of borrowed fund by the “company” to the extent of......
February 1, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - assumption of jurisdiction by the ld. AO u/s.147 - He had categorically stated in the reasons that from the records these......
February 1, 2022 Case Laws Income Tax

Disallowing set off of losses claimed by the appellant set-off of business losses and carried forward losses against the undisclosed income - We are of the view......
February 1, 2022 Case Laws Income Tax

Disallowance of expenditure u/s 14A read with rule 8D - proportionate disallowance of interest - common pool of funds - if we apply the ratio laid down in the various......
February 1, 2022 Case Laws Income Tax

Assessment u/s 153A - Undisclosed sales - CIT(A) had made detailed discussion on facts and recorded the finding that no incriminating evidence material was found during.....
February 1, 2022 Case Laws Customs

Emergency power of Central Government to increase import duties - Validity of increase in rate of duty from 5% to 10% - the order of the learned Judge insofar as it......
February 1, 2022 Case Laws Customs

Grant of export incentives under Merchandise Exports from India Scheme (MEIS) - seeking reopening of online portal to allow the petitioner to rectify the inadvertent......
February 1, 2022 Case Laws Customs

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development......
February 1, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The Appellant, who is a speculative investor, cannot claim status and benefits as financial creditor under Explanation (i) of Section 5(8)(f) of the....
February 1, 2022 Case Laws Insolvency and Bankruptcy

Seeking Liquidation of Corporate Debtor - Eligibility under the amended MSME Act 2006, Notified on 26.06.2020 - After going through the contents of the Notification,......
February 1, 2022 Case Laws Insolvency and Bankruptcy

Entitlement of Appellant(s)/ Applicant to be given a copy of Resolution Plan or any part of the Resolution Plan in the Appeal - When the right to Appeal on the ground......
February 1, 2022 Case Laws Insolvency and Bankruptcy

Withdrawal of CIRP - Whether the Resolution Professional can be permitted to withdraw the CIRP against the Corporate Debtor by invoking inherent powers under Rule 11 of.....
February 1, 2022 Case Laws Service Tax

CENVAT Credit - input service or not - re-insurance being pooled through a mechanism provided by IRDA - respondent who is an insurance company, had been depositing its......
February 1, 2022 Case Laws Service Tax

Valuation of service tax - Commercial Coaching and Training Service - whether the deductions claimed by the Appellant firm towards reimbursement of expenses on account......
February 1, 2022 Case Laws Service Tax

Reversal of CENVAT Credit - capital goods cleared as scrap - The appellant, being an output service provider, was not required to pay any amount in terms of rule 3(5A)......

1 ....110 111 112 113114115 116 117 118........ 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