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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 5901 to 5950 of 6197 Records

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January 19, 2022 Case Laws Income Tax HC

Court Invalidates Re-assessment Notices Issued Post-April 1, 2021, Without Adhering to New Section 148A; Notifications Declared Ultra Vires.
January 19, 2022 Case Laws Income Tax HC

Pharmaceutical Expenses: Beneficial Circulars Applied Retrospectively, C.B.D.T. Circular No.5 of 2012 Not Retroactive for AY 2010-11.
January 19, 2022 Case Laws Income Tax AT

Tax Authorities Confirm Income Addition Due to Unexplained Mumbai Cash Deposits; Assessee's Explanation Deemed Unsatisfactory.
January 19, 2022 Case Laws Income Tax AT

Reassessment in Search Cases Must Follow Section 153C, Not Section 147, for Proper Jurisdiction.
January 19, 2022 Case Laws Income Tax AT

Uttar Pradesh Industrial Scheme: VAT Subsidy as Capital Receipt, Not Taxable, Encourages New Industry Establishment.
January 19, 2022 Case Laws Income Tax AT

Unexplained Cash Deposits Deemed Income u/s 69B; Appellant Fails to Prove Legitimacy, Additions Confirmed.
January 19, 2022 Case Laws Income Tax AT

Unexplained Investment Issue u/s 69: Assessee Fails to Prove Real Estate Income, Additions Confirmed by Authorities.
January 19, 2022 Case Laws Customs AT

EOU Faces Duty Demand on Excess Wastage; Revised Norms by Commerce Ministry Set Limits at 15.
January 19, 2022 Case Laws Companies Law HC

Court Rules Advances for Property Sales Are Not "Deposits" Under Companies Rules 2014; Legal Proceedings Deemed Abusive.
January 19, 2022 Case Laws Insolvency and Bankruptcy AT

Committee of Creditors Must Follow Legal Process for IRP Appointment; Single Member Cannot Override Majority Decision.
January 19, 2022 Case Laws Insolvency and Bankruptcy AT

Court Rules CIRP Application Invalid Due to Disputed Interest Claim; Only Proper Jurisdiction Can Resolve the Issue.
January 19, 2022 Case Laws Insolvency and Bankruptcy Tri

Court Denies Withdrawal of Insolvency Process; Settlement Can't Alter Original Default Under IBC Section 7.
January 19, 2022 Case Laws Insolvency and Bankruptcy AT

Court Weighs Re-Initiating CIRP Amid Delay in Resolution Plan Implementation; No Liquidation Sought by Stakeholders.
January 18, 2022 Case Laws GST HC

Authority Cannot Extend Credit Ledger Block Beyond Statutory Period Without New Order; Applicant's Access Wrongfully Denied.
January 18, 2022 Case Laws GST HC

Court Grants Bail to Chartered Accountant in Fake ITC Case, Imposes Strict Conditions on Release.
January 18, 2022 Case Laws GST HC

Provisional GST Attachment Ends After One Year; Authority Granted to Commissioner During Specific Proceedings u/s 83(2.
January 18, 2022 Case Laws GST HC

Appeal Delayed by Portal Error; New Filing on State Portal Permitted Without Penalty for GST Case.
January 18, 2022 Case Laws Income Tax HC

Principal CIT's Approval for Reopening Assessment Questioned Due to Inconsistent Judgement u/ss 148 and 151.
January 18, 2022 Case Laws Income Tax HC

CIT's Attempt to Revise Charitable Trust's Income Exemption u/s 263 Denied; Tribunal Upholds Section 12AA Registration Validity.
January 18, 2022 Case Laws Income Tax HC

Reopening Tax Assessment Not Justified by Later Opinion Change, Requires "Reason to Believe" u/s 147 of IT Act.
January 18, 2022 Case Laws Income Tax AT

Taxability of Gifted Shares: Section 263 Revision Finds No Error, Shares Exempt u/s 56(2)(viia.
January 18, 2022 Case Laws Income Tax AT

Significant Errors in Transfer Pricing Adjustments: Authorities Misapply Benefit Test, Incorrectly Set Arm's Length Price to Nil.
January 18, 2022 Case Laws Income Tax AT

Adjustment u/s 143(1) for MAT Credit Miscalculation Deemed Inappropriate; Surcharge and Cess Exclusion Not Prima Facie.
January 18, 2022 Case Laws Income Tax AT

Opportunity for Rebuttal Required When Using Third-Party Evidence Against Assessee u/s 132(4) of Income Tax Act.
January 18, 2022 Case Laws Income Tax AT

Court Deletes Additions: No Evidence Found of Broker's Profit-Shifting Through Client Code Modifications with Relatives Involved.
January 18, 2022 Case Laws Insolvency and Bankruptcy AT

Appeal Dismissed: Validity of 12th COC Meeting Resolution Upheld After Appellant Opts Out of Bidding Process.
January 18, 2022 Case Laws Service Tax HC

Court Quashes Rejection of Superior Kerosene Oil Application Due to Lack of Personal Hearing, Citing Natural Justice Violation.
January 17, 2022 Case Laws GST AAAR

Head Office Cannot Claim Input Tax Credit for Services Used by Branch Offices According to GST Rules.
January 17, 2022 Case Laws GST AAAR

Inter-office Services by Head Office to Branches Qualify as Taxable Supplies u/s 7(1)(a) of CGST Act, 2017.
January 17, 2022 Case Laws GST AAR

Sale of Land Not a Supply Under SGST Act; Building Sales Require Conditions for Exclusion.
January 17, 2022 Case Laws Income Tax HC

Court Rules Personal Hearings Required for Legal Issues in Faceless Assessments; Revenue's 2020 Circular Deemed Unsustainable.
January 17, 2022 Case Laws Income Tax HC

High Court upholds Tribunal's use of guidance value for capital gains u/ss 50C and 50D, no legal question raised.
January 17, 2022 Case Laws Income Tax HC

High Court Rules Unused Government Infrastructure Funds and Interest as Capital Receipts, Not Revenue.
January 17, 2022 Case Laws Income Tax AT

Court Rules 7% Disallowance for Bogus Battery Purchases; Estimation Must Align with Taxpayer's Reported Profit.
January 17, 2022 Case Laws Income Tax AT

Assessee Clears Section 68 Hurdle: Tax Authorities Validate Share Transactions, Resulting in Addition Deletion.
January 17, 2022 Case Laws Income Tax AT

Tax Officer Wrongly Denied Income Accumulation Claim u/s 11(2); Funds Used for Charitable Purposes Validates Claim.
January 17, 2022 Case Laws Income Tax AT

Section 54F Deduction: Agreement Date, Not Full Payment, Determines Eligibility; Revenue's Appeal Dismissed.
January 17, 2022 Case Laws Income Tax AT

Income Tax Commissioner Revises Assessment u/s 263 Due to Insufficient Inquiry on Expenses Claimed u/s 57(iii.
January 17, 2022 Case Laws Income Tax AT

CIT's Section 263 revision on foreign investments deemed unnecessary; AO fulfilled limited scrutiny obligations. No error found.
January 17, 2022 Case Laws Income Tax AT

Assessee Denied Interest Deduction u/s 24(b) Due to Lack of Evidence Linking Borrowed Funds to Property Purchase.
January 17, 2022 Case Laws Income Tax AT

Assessee's Agreement on Stock Inclusion Doesn't Allow Double Taxation; Article 265 Protects Against Unauthorized Taxation.
January 17, 2022 Case Laws Income Tax AT

Officer's Decision Not to Invoke Section 153C of Income Tax Act Upheld Due to Unmet Conditions in Unique Case.
January 17, 2022 Case Laws Customs AAR

Imported Goods Classification: Echo Auto & Echo Flex Get Exemption Under Sub-heading 8517 62 90; Others Not Included.
January 17, 2022 Case Laws Customs AAR

Import Goods Like Supari Classified Under Chapter 8, Not As Preparations Under Sub-heading 2106 90 30.
January 17, 2022 Case Laws Service Tax HC

Court Rules Petitioner Not Liable for Payment Failures Due to Technical Issues in Sabka Vishwas Scheme Portal.
January 17, 2022 Case Laws Central Excise SC

Supreme Court to Decide on Refund of Education Cess Paid with Excise Duty under Exemption Notifications.
January 17, 2022 Case Laws Indian Laws HC

Court Imposes Fine for Cheque Dishonor u/s 138; Respondent Ordered to Pay Rs. 4 Lakhs Compensation.
January 15, 2022 Notifications SEBI

SEBI Introduces Regulation 43B for Flexible Compliance in Foreign Portfolio Investments under 2022 Amendment Regulations.
January 15, 2022 Notifications SEBI

SEBI Amends Settlement Proceedings Regulations 2022 to Enhance Transparency, Efficiency, and Market Integrity in Securities Disputes.
January 15, 2022 Notifications Income Tax

Income-tax Rules Updated: New Rule 21AJA Guides Exempt Income Calculation for Offshore Banking Unit Funds u/s 10(4D).

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