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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

Transition of Input tax credit - mistake in filing Tran 1 - The petitioner having made a mistake in filing the GST returns on 10.11.2017 was entitled to revise such......
January 15, 2022 Case Laws Income Tax

Assessment u/s 143(3) r.w.s. 144B - Prescribed procedure not followed - The relevant aspects as pointed out by the assessee cannot be said to have been looked into from.....
January 15, 2022 Case Laws Income Tax

Hybrid system of accounting - interest accrued on investments chargeable to tax - Whether ITAT erred holding that the assessee can compute its income chargeable under......
January 15, 2022 Case Laws Income Tax

Exemption u/s 54 /54F - investment made in the name of the asssessee’s wife - The right of a person, may be one half, in the residential house cannot be taken away......
January 15, 2022 Case Laws Income Tax

Capital gain computation - determination of full value of consideration - correct value of consideration - A machinery provision has been introduced by way of Section......
January 15, 2022 Case Laws Income Tax

Deduction u/s 54F - withdrawal of Amount Deposited with the Bank of India in terms of Capital Gains Scheme Accounts, 1988 - With all possible loopholes having been......
January 15, 2022 Case Laws Income Tax

TP adjustment - Adjustment made by the TPO on the value of electricity supplied by the Captive Power Plant (CPP) to its manufacturing units by benchmarking the same with....
January 15, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - deduction claimed u/s 54EC - It is mandatory to apply the principles of natural justice irrespective of the fact as to whether there is any......
January 15, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - assessee has submitted only confirmation, ITR and bank statement; however books of accounts were not submitted before Assessing Officer....
January 15, 2022 Case Laws Income Tax

MAT computation - Addition made to the book profit computed u/s 115JB on disallowance computed u/s 14A in respect of exempt income - the disallowance made u/s 14A is a......
January 15, 2022 Case Laws Customs

Valuation of imported goods - Rejection of transaction value - enhancement of transaction value of imported goods by 20% instead of 77% for the years 2013-14 to 2016-17.....
January 15, 2022 Case Laws Customs

Cancellation of bail granted - Smuggling of Wrist Watches - Petitioner department also failed to answer that what purpose would be served if the bail is cancelled and......
January 15, 2022 Case Laws Customs

Classification of imported goods - plastic bubble toy or plastic toy - whether the imported goods are restricted/prohibited - adequate materials are available before the....
January 15, 2022 Case Laws Customs

Seeking refund of deposit - the amount is deposit or duty? - refund of security deposit during provisional assessment - Since in view of the documentary evidence, it is.....
January 15, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP Proceedings against the Personal Guarantor - Personal Guarantor has defaulted in payment of the dues within the statutory period of 14 days from the......
January 15, 2022 Case Laws Service Tax

Recovery of service tax - supply of tangible goods for use [STGU] service or not - supply of diesel generators to customers on hire basis - so long as the effective......
January 15, 2022 Case Laws Service Tax

Condonation of delay of 210 days in filing the appeal before the learned Commissioner(Appeals) - Admittedly, in this case, since there was delay of 210 days in filing......
January 15, 2022 Case Laws VAT and Sales Tax

Levy of Assam VAT - Nature of activity - sale or service or both - denting and painting job on a vehicle - levy of VAT on paints by treating the nature of works as works....
January 15, 2022 Case Laws VAT and Sales Tax

Validity of assessment order - input tax credit - failure to disclose the turnover in the return on the part of supplier - opportunity of personal hearing - There are no....
January 15, 2022 Case Laws VAT and Sales Tax

Revision of assessment order - tax on inter-state sales transactions - denial of benefit of concession under Section 3 of the Central Sales Tax Act, 1956 - C Forms were.....
January 15, 2022 Case Laws Indian Laws

Arbitration award - Validity of appointment of arbitrator - Jurisdiction of High Court while deciding the appeal under Section 37 of the Arbitration Act - The award can.....
January 14, 2022 Circulars DGFT

De-Activation of IECs not updated at DGFT - All IECs which have not been updated after 01.07.2020 shall be de-activated with effect from 01.02.2022
January 14, 2022 Case Laws GST

Territorial Jurisdiction - Search and seizure - multiple agencies have carried out search operations - In the course of investigating of a tax entity, a situation may......
January 14, 2022 Case Laws GST

Seeking grant of Bail - bogus ITC was claimed - The fake business entities appear to have been identified. In other words, all the relevant materials which are required.....
January 14, 2022 Case Laws GST

Refund of unutilised input tax credit - officer concerned proceeded on leave on personal grounds and therefore, the matter was assigned to another officer, who was......
January 14, 2022 Case Laws GST

Refund of IGST - There is a direct binding decision of this Court, which is rendered in favour of the assessee holding the assessee entitled to the refund of IGST.......
January 14, 2022 Case Laws Income Tax

Undisclosed income - issuance of Look Out Circular (LOC) - pre-condition for issuance of a LOC, fulfilled or not - Mere suspicion of a person opening bank accounts in......
January 14, 2022 Case Laws Income Tax

Deduction u/s 80P - entities registered under the Souharda Act - Merely, because separate definitions are provided for the words “Co-operative” and “Co-operative......
January 14, 2022 Case Laws Income Tax

TDS u/s 192 - Exemption u/s 10(5) - benefit of leave travel concession (LTC) - no claim of exemption could be made, out of the total ticket package spent on overseas......
January 14, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - necessary conditions for initiating and completion - the reopening of the assessment made by the learned assessing officer is not on......
January 14, 2022 Case Laws Income Tax

Disallowance u/s. 14A r.w. Rule 8D - Mandation of recording satisfaction- We find that the AO had after exhaustively dealing with the contention advanced by the assessee....
January 14, 2022 Case Laws Customs

Jurisdiction - power of DRI authorities to issue SCN - goods imported by the assessee should be rejected or not - show-cause notice proceedings have lingered on for......
January 14, 2022 Case Laws Customs

Benefit of Exemption - In the instant case, the Bill of Entry was not filed; essentiality certificate was not applied for at the time of import. The impugned Rig was......
January 14, 2022 Case Laws Customs

Quantum of penalty levied under Section 114 (iii) of the Customs Act, 1962 - fraudulent export as goods were grossly undervalued - the appellant has acted only on the......
January 14, 2022 Case Laws Customs

Classification of group of goods - measuring devices, namely flowmeters - t Even though it is possible that some of the flowmeters proposed to be imported by the......
January 14, 2022 Case Laws Customs

100% EOU - Process amounting to manufacture or not - labelling and repacking of the imported goods - inter-unit transfer - In the light of this Foreign Trade Policy and.....
January 14, 2022 Case Laws Companies Law

Oppression and Mismanagement - The Related Party Transactions done by the Respondents are contrary to the provisions of law and in breach of the Articles of Association.....
January 14, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - It is well settled that per incuriam is exception to the rule of precedent. Incuria literally means carelessness. In practice, per incuriam appears.....
January 14, 2022 Case Laws Service Tax

Maintainability of writ petition - It prima-facie appears from the reliefs prayed for that if an appeal is filed, then towards pre-deposit the writ-applicant is obliged.....
January 14, 2022 Case Laws Central Excise

Refund - amount paid during the investigation is under protest - main thrust of the ld. A.R. is that the amount deposited by the appellants during the course of......
January 14, 2022 Case Laws Indian Laws

Maintenance of status quo with regard to SARFAESI action - Nonperforming Asset - It appears that the High Court has initially granted an ex-parte ad-interim order......
January 14, 2022 Case Laws Indian Laws

Dishonor of Cheque - seeking amendment in the cheque number - cheque number is 054285 and that in the statutory notice the respondent/complainant had mentioned the......
January 14, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - requirement to issue separate notice to manager or not - Admittedly, in this case, the liability of the petitioner company.....
January 13, 2022 Case Laws GST

Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound......
January 13, 2022 Case Laws GST

Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound......
January 13, 2022 Case Laws GST

Refund claim - time limitation - it is claimed that tax was paid by mistake on account of non-supply of any service either wholly or partially - The option available to.....
January 13, 2022 Case Laws GST

Refund of GST - rejection on the ground of time limitation - petitioner submits that in view of the deficiency pointed out in the earlier proceedings, the petitioner was....
January 13, 2022 Case Laws Income Tax

Power of ITAT u/s 254 - Addition on account of bad debt deleted - Tribunal has committed no illegality in upholding the finding of fact recorded by the commissioner......
January 13, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - There is a mistake in the reasons recorded for reopening and according to respondents it is a typographical error that the figure of......
January 13, 2022 Case Laws Income Tax

Addition u/s 68 - unsecured loans received - sole reason for confirming the addition was low income tax return in the year of issue whereas it was contended that it is......

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

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N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

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