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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 5851 to 5900 of 6197 Records

1 ....114 115 116 117118119 120 121 122........ 124

January 21, 2022 Case Laws Income Tax HC

Tribunal Finds No Evidence of Unaccounted Income in Assessee's Cash Deposits Post-Demonetization for 2017-2018.
January 21, 2022 Case Laws Income Tax HC

High Court Confirms Tribunal's Decision: Rs. 35 Lakh Received by Assessee, Not Waived as Bad Debt u/s 158 BC.
January 21, 2022 Case Laws Income Tax HC

Section 194C TDS Applicability Hinges on Truck Operator, Not Registration Number in Transportation Contracts.
January 21, 2022 Case Laws Income Tax AT

Assessee Entitled to Claim Tax Deduction for Investments in Two Separate Residential Properties u/s 54.
January 21, 2022 Case Laws Income Tax AT

Penalty Imposed u/s 271B for Late Audit Report Filing Deemed Unintentional Due to Departmental Search.
January 21, 2022 Case Laws Income Tax AT

Tax Deduction Denied u/s 143(1) for Unregistered Charity Despite Section 12A Evidence; Appeal Upheld as Technicality.
January 21, 2022 Case Laws Income Tax AT

Assessing Authority Lacks Evidence to Treat Share Application Money as Undisclosed Income u/s 68.
January 21, 2022 Case Laws Income Tax AT

Tax Assessment u/s 153A: Bogus Share Application Money Addition Contested; Legitimate Transactions and Investor Net Worth Proven.
January 21, 2022 Case Laws Income Tax AT

Appeal Dismissed by CIT(A) Due to 636-Day Filing Delay; No Justifiable Reason Provided by Assessee.
January 21, 2022 Case Laws Income Tax AT

Reopening u/s 147 invalid if based solely on successor A.O.'s differing opinion from predecessor's assessment.
January 21, 2022 Case Laws Income Tax AT

Assessment Invalid: Lack of Compliance with Section 153C Requirements for Notice and Satisfaction Recording by AO.
January 21, 2022 Case Laws Customs HC

Court Denies MEIS Benefits Due to Insufficient Evidence; Emphasizes Need for Adequate Documentation in Petitions.
January 21, 2022 Case Laws Customs HC

Court Orders Release of Seized Goods After Improper Sample Testing; New Samples to Be Sent to Govt Lab.
January 21, 2022 Case Laws Customs HC

Bail Denied in High-Value Black Pepper Smuggling Case; Section 3(1) Detention Order Upheld for Fraudulent Exports.
January 21, 2022 Case Laws Customs AT

Customs Broker exonerated in prohibited goods case; license revocation and deposit forfeiture overturned under CBLR. Diplomat also implicated.
January 21, 2022 Case Laws Customs AT

Court Rejects Enhanced CIF Value of Imported Goods; Chartered Engineer's Report Deemed Unreliable Due to Lack of Examination.
January 21, 2022 Case Laws Insolvency and Bankruptcy SC

"Such Creditor" in Section 29A(h) IBC: Disqualification Applies if Any Creditor Invokes a Personal Guarantee.
January 21, 2022 Case Laws Insolvency and Bankruptcy HC

Appeal Dismissed: No Apparent Error in NCLT Order; Review Application Found Lacking Merit Due to Petitioner's Absence.
January 21, 2022 Case Laws Central Excise AT

Interest Awarded on Delayed Excise Refund u/s 35FF; 12% Annual Rate From Deposit to Refund Date.
January 21, 2022 Case Laws Indian Laws HC

Cheque as Security Dishonored: No Legally Enforceable Debt Without Specific Agreement on Interest Collection at 24.
January 21, 2022 Case Laws Indian Laws HC

Dishonored Cheque with Failed Consideration Not Enforceable u/s 138 of the Negotiable Instruments Act.
January 20, 2022 Case Laws GST AAAR

Locker Rent at Bus Stands by Municipality Exempt from GST under Article 243W, per Notification No. 14/2017-CT (Rate.
January 20, 2022 Case Laws Income Tax HC

Capital contribution of land to partnership firm triggers capital gains u/s 45(3), no taxable income without partner withdrawal.
January 20, 2022 Case Laws Income Tax HC

Reopening Assessment u/s 147 Challenged: Notice Issued Based on Opinion Change, Not New Facts.
January 20, 2022 Case Laws Income Tax HC

Assessing Officer's satisfaction u/r 8D(2) is crucial for Section 14A disallowance; Section 154 rectification deemed invalid.
January 20, 2022 Case Laws Income Tax AT

Assessee's Unexplained Share Application Money Under Scrutiny: Section 68 Invoked Due to Questionable Creditworthiness and Transaction Genuineness.
January 20, 2022 Case Laws Income Tax AT

Interest Expense Disallowance u/s 14A: Remanded to Assessing Officer for Recalculation Using Rule 8D Formula.
January 20, 2022 Case Laws Income Tax AT

CIT Revision u/s 263: Assessing Officer Must Fully Evaluate Section 56(2)(vii)(b)(ii) and Consider PCIT's Observations.
January 20, 2022 Case Laws Income Tax AT

Assessing Officer's order invalid due to lack of notice; dissolved company tax proceedings quashed u/s 263.
January 20, 2022 Case Laws Income Tax AT

CIT's revision u/s 263 disallowed exemption, but no breach of Section 11(5) and 13(1)(d) conditions found.
January 20, 2022 Case Laws Income Tax AT

Interest Deduction Denied as Assessee Fails to Prove Business Purpose for Incurred Interest Expenditure.
January 20, 2022 Case Laws Customs HC

Court Permits Finalization of 23-Year-Old Fraudulent Export Proceedings; Petitioners' Request to Dismiss Dormant Notice Denied.
January 20, 2022 Case Laws Customs HC

Court Limits Appeal Deposit to 7.5% of Disputed Amount; Orders Refund of Excess to Petitioner.
January 20, 2022 Case Laws Customs HC

Appellate authority rules respondent must pay duty drawback claim with interest; rejection deemed arbitrary, violating res judicata.
January 20, 2022 Case Laws Insolvency and Bankruptcy SC

Antrix's Winding-Up Proceedings Questioned: Not a Creditor Under IBC, Relies on Companies Act Section 271(c) Instead.
January 20, 2022 Case Laws Companies Law AT

Tribunal to Address Company Mismanagement Allegations u/ss 241 and 242; NCLT Kolkata Hearing Set for Feb 18, 2022.
January 20, 2022 Case Laws Service Tax AT

Refund Denial for Export-Oriented Unit's Input Service Tax Credit Deemed Unjustified; No Condition in Notification No. 8/2016-CE (NT).
January 20, 2022 Case Laws Service Tax HC

Security Firm Didn't Remit Service Tax, No Fact Suppression; Extended Limitation Period Not Applicable, Says High Court.
January 20, 2022 Case Laws Central Excise HC

Appellate Authority Can Condon Delay in Filing Appeals, Ensuring Justice Based on Case-Specific Facts and Conditions.
January 20, 2022 Case Laws Central Excise AT

CENVAT Credit Allowed for Chemical Wastage During Processing; Loss Doesn't Disqualify Claim Under Manufacturing Rules.
January 20, 2022 Case Laws Central Excise AT

Court Grants Excise Duty Refund for Supplies to ONGC and Oil India Under International Competitive Bidding, Deeming Them Exports.
January 20, 2022 Case Laws Indian Laws SC

Bank Clerk's Fraud Leads to Dismissal: Supreme Court Affirms Penalty for Breaching Fiduciary Duty in Financial Sector.
January 20, 2022 Case Laws Indian Laws HC

Court Rules Arbitral Award Invalid; Claimant's Use of Section 18 Limitation Act Rejected in Cheque Dishonor Case.
January 20, 2022 Case Laws Indian Laws HC

Court Modifies Order: Suspension of Conviction Pending Appeal u/s 148, Requires 30% Compensation Deposit.
January 20, 2022 Case Laws Indian Laws HC

High Court Rules Partner Cannot Be Liable for Cheque Dishonor Without Firm's Inclusion in Proceedings.
January 19, 2022 Case Laws GST AAAR

Appellant's ITC Claim for Air Separation Unit Denied u/s 17(5)(d) of CGST/TNGST Act 2017.
January 19, 2022 Case Laws GST AAR

Rodent feed not covered under HSN 2309 90 10, taxable under Sl.No.453 at 9% CGST and SGST per Notification 01/2017.
January 19, 2022 Case Laws GST AAR

Distribution Services for Sarees, Dhothies, and Uniforms Exempt from GST When Supplied to Government Departments.
January 19, 2022 Case Laws GST AAR

5% GST Applies to Marine Engines in Fishing Vessels, Not Spare Parts, Under HS Code 8407 for Defense Use.
January 19, 2022 Case Laws GST AAR

Fusible Interlining Fabrics of Cotton Classified Under CTH 5903 After Meeting Explanatory Notes Criteria.

1 ....114 115 116 117118119 120 121 122........ 124

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H: Finance Ministry Revises AIDC Rates: Bourbon Whiskey at 50%, Other Alc...

H: Private Companies Get Extended Deadline Until June 30, 2025 For Securi...

A: Section 10AA: Tax Exemptions for Companies in SEZs Boost Export Income...

A: Supreme Court orders insurance company to settle truck fire claim, val...

A: Court Quashes Penalty for Wrong Tax Head Credit Allocation; Electronic...

A: Uttar Pradesh Launches E-HRMS Portal for State Employees: Streamlined ...

A: Retrospective GST Cancellations Risk Halting Business Operations; Cour...

A: Filing Complaints on Misleading Food Labels: Understanding the Process...

A: Telangana High Court Validates Extension of Limitation Period for Show...

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F: Debate on Time-Barred Appeals Post FORM GST APL-02 Issuance Under Sect...

H: Small Retailer Gets Final Chance to Restore GST Registration by Filing...

H: GST Refund Claim Rejection Invalid: Authority Must Give Reasoned Order...

H: Tax Reassessment Under Section 147 Invalid When No Material Facts Were...

H: Tax Authorities Must Re-examine Trading Results and Form 26AS Discrepa...

H: Taxpayer's Section 10(26AAA) Sikkimese Exemption Claim Remanded for Fr...

H: Property Transaction Additions Under Section 69A Deleted Due to Bankin...

H: Assessment Order Under Section 56(1)(vii) For Rs. 139.67 Crores Quashe...