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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 6001 to 6050 of 6197 Records

1 ....117 118 119 120121122 123 124

January 13, 2022 Case Laws Income Tax

Correct head of income - compensation/liquidation damages received on account of relinquishment of right in the property - The word saleable condition cannot be a......
January 13, 2022 Case Laws Income Tax

Revision u/s 263 - nature of payment received by the assessee- As per CIT-A amount received by the assessee is managerial remuneration and not professional fees - during....
January 13, 2022 Case Laws Income Tax

Disallowance of the expenses claimed on account of employees benefit expenses - AO making the disallowance on the ground that assessee has claimed the expenses basically....
January 13, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - escapement of income determined by applying Rule 9A & 9B of Income Tax Rules, 1962, which deals with quantification of expenses......
January 13, 2022 Case Laws Income Tax

Addition of compensation payable for unauthorised slum dwellers - contingent liability or as an unascertained liability - assessee had been continuing to make payments......
January 13, 2022 Case Laws Customs

Import of Antique item - idol/statue - baggage rules - confiscation - In this backdrop, since the petitioner agreed not to claim ownership of the said idol/statute and......
January 13, 2022 Case Laws Customs

100% EOU - Inter-unit transfer of goods - It is well settled that all notifications are prospective in nature, in the absence of giving any retrospective effect......
January 13, 2022 Case Laws Customs

Levy of Anti-Dumping Duty - Whether the imports had taken place before or after issuing of the impugned Notification is to be decided by a proper officer by issuing a......
January 13, 2022 Case Laws Customs

Classification of imported goods - In view of the settled law, irrespective whether the classification claimed by the appellant is correct or not since the......
January 13, 2022 Case Laws Customs

Classification of imported goods - In view of the settled law, irrespective whether the classification claimed by the appellant is correct or not since the......
January 13, 2022 Case Laws Customs

Goods /gold is classified under chapter heading 71081300 - import of baggage by a passenger coming from abroad - applicable rate of tax is 12.5% or 35%? - admittedly,......
January 13, 2022 Case Laws Insolvency and Bankruptcy

Approval of the Sale as a ‘Going Concern’ - If the Bidder is allowed to withdraw from the Bid at this stage and seek refund on the ground that their conditional offer......
January 13, 2022 Case Laws Service Tax

Seeking direction to Respondents to accept the application Form SVLDRS-1 filed by the Petitioner and to issue discharge certificate - If according to the Respondents the....
January 13, 2022 Case Laws Service Tax

Seeking reversal of CENVAT Credit - amount written off as bad debts - The appellant has correctly availed the cenvat credit on input services although the amount of......
January 13, 2022 Case Laws Central Excise

Extended period of limitation - There is also no denial that show cause notices were issued to the appellant for the same reason as in the present appeal for the......
January 13, 2022 Case Laws VAT and Sales Tax

Seeking restoration of cancelled registration of petitioner - blocking of input tax credit - except the show-cause notice, nothing else was furnished or nothing was......
January 13, 2022 Case Laws VAT and Sales Tax

Levy of Entertainment tax - Valuation - consideration towards the services excluding the service tax component or on both - No proof is available on records to show that....
January 13, 2022 Case Laws VAT and Sales Tax

Levy of CST - inter-state sales effected without C-Form declarations - amount claimed as deduction by the petitioner to be in the nature of discount requiring compliance....
January 12, 2022 Case Laws GST

Seeking release of goods without security - It was submitted that since the value of the goods was less than ₹ 50,000/-, therefore, e-way bill was not generated -.....
January 12, 2022 Case Laws GST

Provisional attachment of a cash credit account - Prima facie, we are of the view that the Principal Commissioner, CGST, Surat is in contempt. He owes an explaination as....
January 12, 2022 Case Laws GST

Permission to allowed to take delivery of the seized oxygen cylinders - Considering the fact that the oxygen cylinders may be required urgently in view of threat by the.....
January 12, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Assessing Officer had in his possession all material facts when he made original assessment. When the primary facts necessary for......
January 12, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - A capital loss can never arise on the acquisition of shares but only on the transfer or sale of shares. In the second set......
January 12, 2022 Case Laws Income Tax

Unabsorbed depreciation set off against short term capital gain - Period of limitation for carrying forward of Unabsorbed depreciation loss - Period of limitation for......
January 12, 2022 Case Laws Income Tax

Disallowance of an expenditure incurred representing the interest paid - case was selected for limited scrutiny on different issues - A.O. has not made any......
January 12, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - assumption of jurisdiction u/s 148 - For a mere verification of the claim, the power of reopening of the assessment could not be......
January 12, 2022 Case Laws Income Tax

Allowable business expenditure - it is a prudent decision of the assessee to oblige to the appeal made by the local administration and incurred the expenses for public......
January 12, 2022 Case Laws Income Tax

Disallowance of foreign exchange loss on restatement of Export Earners Foreign Currency (EEFC) account - Since the transaction in EEFC account undertaken during the year....
January 12, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Wrong claim of business expenditure - Since the assessee failed to prove the nexus between the interest income and expenditure incurred, the......
January 12, 2022 Case Laws Income Tax

Transfer pricing - Specified Domestic Transaction (SDT) u/s 92BA(i) r.w.s. 40A(2)(b) - No justification in passing the impugned order by the TPO/AO in making upward......
January 12, 2022 Case Laws Income Tax

Exemption u/s 11 & 12 - charitable activity u/s 2(15) - The assessee trust does not distribute its profits among members and it does not pay higher remuneration to its......
January 12, 2022 Case Laws Income Tax

TDS u/s 194C or 194I - short deduction of TDS - CAM charges Maintenance Charges along with Rent - the CAM charges paid by the assessee did not form part of the actual......
January 12, 2022 Case Laws Insolvency and Bankruptcy

CIRP proceedings - seeking payment of unpaid operational debt - Pre-existing dispute - The ‘Adjudicating Authority’ is not a Court of Law and the ‘CIRP’ is not an......
January 12, 2022 Case Laws Service Tax

Utilization of CENVAT Credit - payment of service tax for the purpose other than the ones defined under Section 3(4)(e) of the Cenvat Credit Rules, 2004 - recipient of......
January 12, 2022 Case Laws Central Excise

Principles of natural justice - credit denied - merely for the reason that the said diversion of goods directly to the Job Worker was not informed to the department is......
January 12, 2022 Case Laws Service Tax

Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen.....
January 12, 2022 Case Laws Central Excise

Supporting manufacturer or not - Procurement of inputs under Advance licence Scheme - suppression of facts or Mis-declaration - The appellant vide letter 25.02.2010......
January 12, 2022 Case Laws Central Excise

Refund claim of the pre-deposit - Rejection on the ground of time bar - It is found from Board Circulars, Circular dated 02.01.2002 and Circular dated 16.09.2014, which.....
January 12, 2022 Case Laws Indian Laws

COVID - Seeking extension of the period of limitation in all proceedings before Courts/Tribunals including this Court w.e.f. 15.03.2020 till further orders - The order......
January 12, 2022 Case Laws Indian Laws

Dishonor of Cheque - compounding of offences - Even though the parties have arrived at a settlement after the Appellate Court had upheld the conviction of the......
January 11, 2022 Case Laws GST

Validity of confiscation and detention of goods - Change of route / wrong route for transport of goods - mere change of route without anything more would not necessarily....
January 11, 2022 Case Laws GST

Validity of confiscation and detention of goods - detention on the ground that manufacturer sells his products to its customer or dealer at a price lower than the MRP -.....
January 11, 2022 Case Laws GST

Constitutional validity of levy of basic excise duty and NCCD, after coming into force of the Constitution (101st Amendment) Act, with effect from 01.07.2017 -......
January 11, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - eligibility of reasons to believe - change of opinion - Disallowance u/s 14A r.w.r. 8D - As in this case, it is not even......
January 11, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - the Explanation to the sub-section has nothing to do with “inferences” and deals only with the question whether primary......
January 11, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - change of opinion - Onus to prove - Not only material facts were disclosed by petitioner truly and fully but they were......
January 11, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - change of opinion to commence proceedings for reassessment - An Assessing Officer is not permitted to make a roving inquiry. We are,......
January 11, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - bogus accommodation entries receipts - What perplexes us as much as the assessee was perplexed is how can a company provide bogus entry....
January 11, 2022 Case Laws Income Tax

Taxability of the credits appearing in the bank account of the assessee with ICICI Bank - before the ld. CIT(A) no confirmations from the parties from whom advance was......
January 11, 2022 Case Laws Customs

Principles of natural justice - condonation of delay of 75 days in filing appeal - appeal decided in absence of counsel for the appellant - Such order rejecting the......

1 ....117 118 119 120121122 123 124

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