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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 5951 to 6000 of 6197 Records

1 ....116 117 118 119120121 122 123 124

January 15, 2022 Case Laws GST HC

Court Rules GST Input Tax Credit Cannot Lapse Due to Technical Issues; Supports Petitioner's Revision Effort Under GST Rules 117-120.
January 15, 2022 Case Laws Income Tax HC

High Court Orders Reassessment Due to Procedural Lapses in Tax Evaluation u/ss 143(3) & 144B of Income Tax Act.
January 15, 2022 Case Laws Income Tax HC

High Court Permits Hybrid Accounting for Income Calculation Despite Section 145 of Income Tax Act Restrictions.
January 15, 2022 Case Laws Income Tax HC

Court Rules Assessee Entitled to Tax Exemption for Investments in Spouse's Name u/ss 54 and 54F.
January 15, 2022 Case Laws Income Tax HC

Court Upholds Tribunal's Use of Guidance Value for Indeterminable Capital Asset Transfer u/s 50D, Effective April 2013.
January 15, 2022 Case Laws Income Tax HC

High Court Intervenes: Allows Withdrawal from Capital Gains Scheme Account After Assistant Commissioner's Objection Overruled u/s 54F.
January 15, 2022 Case Laws Income Tax AT

Tax Authority Overrules TPO's Electricity Pricing Adjustment for Captive Power Plants u/s 80IA, Favors Market Rate Use.
January 15, 2022 Case Laws Income Tax AT

Court Quashes Tax Commissioner's Revision u/s 263 for Violating Natural Justice; Assessee Denied Fair Hearing.
January 15, 2022 Case Laws Income Tax AT

Reopening Assessment u/s 147 Upheld: Assessee Failed to Submit Books of Accounts, Not Entitled to Proviso Benefit.
January 15, 2022 Case Laws Income Tax AT

Disallowance u/s 14A is notional and can't be added to book profit u/s 115JB.
January 15, 2022 Case Laws Customs SC

Tribunal Upholds 20% Valuation Enhancement on Imported Goods for 2013-17, Rejects Revenue's 77% Claim. Appeal Dismissed.
January 15, 2022 Case Laws Customs HC

Court Rejects Petition to Cancel Bail in Wristwatch Smuggling Case, Citing Lack of Justification for Further Custody.
January 15, 2022 Case Laws Customs HC

Court Orders Rapid Assessment of Imported Goods Classification by Assessing Officer; Decision Due in 15 Days.
January 15, 2022 Case Laws Customs AT

Refund Request Denied: Amount Classified as Duty, Not Deposit, u/s 27 of the Customs Act 1962.
January 15, 2022 Case Laws Insolvency and Bankruptcy Tri

Corporate Insolvency Resolution Process initiated against Personal Guarantor for defaulting within 14 days of demand notice.
January 15, 2022 Case Laws Service Tax AT

Diesel Generator Hire: Not a Service Tax Issue if Customers Control & Direct Operators (2011-2015.
January 15, 2022 Case Laws Service Tax AT

Appeal Dismissed for 210-Day Delay; Tribunal Emphasizes Strict Adherence to Statutory Time Limits in Legal Cases.
January 15, 2022 Case Laws VAT and Sales Tax HC

Court Rules Vehicle Painting as "Sale" Under Assam VAT Act; Taxable as Transfer of Property in Paints.
January 15, 2022 Case Laws VAT and Sales Tax HC

Court Examines Input Tax Credit Validity Due to Supplier's Non-Disclosure, Following February 2021 Circular Guidelines.
January 15, 2022 Case Laws VAT and Sales Tax HC

Court Denies Tax Concession for Inter-State Sales Due to Missing C Forms; Petitioner Must Secure Necessary Certificates.
January 15, 2022 Case Laws Indian Laws SC

High Court Exceeds Jurisdiction in Arbitration Case, Judgment Unsustainable u/s 37 of Arbitration Act.
January 14, 2022 Circulars DGFT

DGFT to Deactivate Non-Updated Importer Exporter Codes from February 1, 2022; Affects Codes Unchanged Since July 2020.
January 14, 2022 Case Laws GST HC

Court Rules: No Mandatory Transfer of Tax Investigations Beyond Officer's Jurisdiction; Case-by-Case Basis Required.
January 14, 2022 Case Laws GST HC

Court Grants Bail to Local Resident in Bogus Input Tax Credit Case; Minimal Risk of Absconding Cited.
January 14, 2022 Case Laws GST HC

Refund Claim Rejected Without Hearing; Violates Natural Justice, Case Reconsidered for Due Process Under GST Rules.
January 14, 2022 Case Laws GST HC

Court Orders IGST Refund with 9% Interest Due to Arbitrary Authority Action, Citing Previous Binding Decision.
January 14, 2022 Case Laws Income Tax HC

Court Rules LOC Issuance Requires Evidence, Mere Suspicion of Foreign Accounts Insufficient to Restrict Travel.
January 14, 2022 Case Laws Income Tax HC

Entities Under Souharda Act Qualify for Section 80P Tax Deductions, Despite Nomenclature Differences in Cooperative Definitions.
January 14, 2022 Case Laws Income Tax HC

No TDS Exemption for Overseas Travel in LTC Claims u/ss 192 and 10(5), Appellant Deemed Assessee in Default.
January 14, 2022 Case Laws Income Tax AT

Reopening Assessment u/s 147 Invalid Without New Evidence or Assessee's Failure to Disclose Material Facts.
January 14, 2022 Case Laws Income Tax AT

Assessing Officer Upholds Rs. 4 Lakh Disallowance on Exempt Dividend Income; Rule 8D Applied, Section 14A Satisfied.
January 14, 2022 Case Laws Customs HC

High Court Quashes DRI Show-Cause Notice for Delayed Proceedings, Releases Petitioner's Guarantees Under Customs Act Section 28.
January 14, 2022 Case Laws Customs AT

Imported Rig Seized for Non-Compliance: No Bill of Entry or Essentiality Certificate Filed, Exemption Benefits Denied.
January 14, 2022 Case Laws Customs AT

Penalty Under Customs Act 1962 for Fraudulent Export Reduced from Rs. 75 Lacs to Rs. 25,000 Due to Overvaluation.
January 14, 2022 Case Laws Customs AAR

Flowmeters Classified Under Heading 90.26 as Measuring Devices, Not Automatic Controllers, per Customs Tariff Act 1975.
January 14, 2022 Case Laws Customs HC

High Court Rules Labeling and Repacking in 100% EOU as "Manufacture" Under Foreign Trade Policy.
January 14, 2022 Case Laws Companies Law Tri

Court Declares Related Party Transactions Invalid for Breaching Articles of Association; All Violating Proceedings Nullified.
January 14, 2022 Case Laws Insolvency and Bankruptcy AT

Section 7 Application Rightly Admitted: Financial Creditor Can Initiate Proceedings for Non-Payment in Insolvency Cases.
January 14, 2022 Case Laws Service Tax HC

Writ Petition Challenged Due to Alternative Statutory Appeal; 7.5% Deposit Requirement Not Sufficient for Court Intervention.
January 14, 2022 Case Laws Central Excise AT

Appellants Granted 12% Interest on Pre-Deposit Refund from Date of Deposit Until Refund Completion.
January 14, 2022 Case Laws Indian Laws SC

High Court's Ex-Parte Order Without Reasons Stays SARFAESI Action, Threatening Secured Creditor's Financial Stability.
January 14, 2022 Case Laws Indian Laws HC

Court Allows Amendment of Cheque Number in Statutory Notice; Emphasizes Correctable Nature of Mistake.
January 14, 2022 Case Laws Indian Laws HC

Court Rules No Extra Notice Needed for Manager in Cheque Dishonor Case u/s 138; Company's Liability Unchanged.
January 13, 2022 Case Laws GST HC

CGST Refund Claim Period Extended Due to COVID-19; Limitation Excludes Time from March 15, 2020, to October 2, 2021.
January 13, 2022 Case Laws GST HC

CGST Refund Claim: COVID-19 Period Exclusion from March 15, 2020, to October 2, 2021, per Supreme Court Order.
January 13, 2022 Case Laws GST HC

Tax Refund Denied for Late Filing u/s 54(1); Credit Notes Could Have Offset Excess GST Payment.
January 13, 2022 Case Laws GST HC

High Court Orders Review of GST Refund Claim Rejection Due to Time Limits; No Merits Addressed in Decision.
January 13, 2022 Case Laws Income Tax HC

ITAT Uses Section 254 to Remove Bad Debt Addition; High Court Affirms Tribunal's Decision Favoring Assessee.
January 13, 2022 Case Laws Income Tax HC

High Court Quashes Assessment Reopening: Error in Recorded Amount and Lack of Approval u/ss 147 and 151.
January 13, 2022 Case Laws Income Tax AT

Section 68 Loan Addition Invalid: Assessee Proves Loan Receipt and Repayment, Overturning Revenue's Claim.

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