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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 AT

Court Rules Compensation for Relinquishing Property Rights is Non-Taxable; Entity's Financial Capacity Questioned Under Tax Code.
January 13, 2022 Case Laws Income Tax AT

Dispute over Payments: Commissioner Rules as Managerial Remuneration, Assessee Provides Evidence u/s 263 to Challenge.
January 13, 2022 Case Laws Income Tax AT

Assessing Officer Challenges Employee Benefit Expenses, But Genuineness Accepted; Subsequent Income Proves Validity of Claims.
January 13, 2022 Case Laws Income Tax AT

Reopening of Tax Assessment u/s 147 Deemed Invalid Due to Change of Opinion; Rules 9A and 9B Misapplied.
January 13, 2022 Case Laws Income Tax AT

Court Confirms Compensation to Unauthorized Slum Dwellers as Genuine Liabilities, Not Contingent or Unascertained, Allowing Deductions.
January 13, 2022 Case Laws Customs HC

Court Orders Confiscated Antique Statue to be Transferred to Archaeological Survey; No Further Action Against Importer.
January 13, 2022 Case Laws Customs HC

CESTAT Rules Notifications Are Prospective; Confirms Compliance of EOU's Warehousing License Under Circular No.7/2005-Cus.
January 13, 2022 Case Laws Customs HC

Court Reviews Anti-Dumping Duty on Imports; Proper Notice Required u/s 28 of Customs Act, 1962.
January 13, 2022 Case Laws Customs AT

Revenue's Classification of Imported Goods Overturned; Appellants' Declared Classification Stands Due to Insufficient Proof by Revenue.
January 13, 2022 Case Laws Customs AT

Court Upholds Appellants' Classification of Imported Goods; Revenue's Proposed Classification Rejected Due to Insufficient Proof.
January 13, 2022 Case Laws Customs AT

Gold Import by Passenger: Domestic Bus Travel Leads to 12.5% Duty under CTH 71081300, Not Baggage Rate.
January 13, 2022 Case Laws Insolvency and Bankruptcy AT

Bidder's Conditional Offer Rejected; Sale of Company as 'Going Concern' Upheld to Protect Insolvency and Bankruptcy Code Objectives.
January 13, 2022 Case Laws Service Tax HC

Court Restores Case for Consideration After SVLDRS-1 Application Rejected Without Hearing on Tax Liability Quantification Issue.
January 13, 2022 Case Laws Service Tax AT

Appellant Not Liable for CENVAT Credit Reversal on Services Post-01.04.2011; Service Tax Duly Paid.
January 13, 2022 Case Laws Central Excise AT

Department's Extended Limitation Period Invalid; Prior Notices Issued, No Suppression Found, Revenue Neutral Case.
January 13, 2022 Case Laws VAT and Sales Tax HC

High Court Quashes Order Cancelling Registration Due to Insufficient Show-Cause Notice; Input Tax Credit Unblocked.
January 13, 2022 Case Laws VAT and Sales Tax HC

Court Upholds 6% Entertainment Tax on Service Tax Component u/s 4-G; No Separate Collection Evidence Found.
January 13, 2022 Case Laws VAT and Sales Tax HC

High Court Allows Deduction for Inter-State Sales Without C-Form; Cites Supreme Court Precedent in Southern Motors Case.
January 12, 2022 Case Laws GST HC

Court Urges Uttar Pradesh to Address Harassment of Traders Over E-Way Bill Requirements for Goods Under Rs. 50,000.
January 12, 2022 Case Laws GST HC

Principal Commissioner of CGST, Surat, faces contempt for attaching cash credit account against court orders u/s 83 GST Act.
January 12, 2022 Case Laws GST HC

Court Orders Release of Seized Oxygen Cylinders Amid Omicron Surge; Petitioner to Pay Tax and Provide Bank Guarantee.
January 12, 2022 Case Laws Income Tax HC

Reassessment u/s 147 Invalid if Original Assessment Had All Facts; Change of Opinion Not Enough.
January 12, 2022 Case Laws Income Tax HC

Reassessment Notice u/s 147 Invalidated Due to Misinterpretation of Share Redemption as Sale.
January 12, 2022 Case Laws Income Tax HC

Court Confirms Unabsorbed Depreciation Can Offset Capital Gains Without Limitation Period Constraints, Dismissing Revenue's Appeal.
January 12, 2022 Case Laws Income Tax AT

Taxpayer Wins: A.O.'s Interest Expenditure Disallowance Overturned Due to Lack of Approval for Full Scrutiny Conversion.
January 12, 2022 Case Laws Income Tax AT

Section 147: Reopening Income Tax Assessments Requires Legitimate Basis, Not Mere Claim Verification or Roving Inquiry.
January 12, 2022 Case Laws Income Tax AT

Public Purpose Expenses Recognized as Allowable Business Expenditure for Enhancing Goodwill and Profitability.
January 12, 2022 Case Laws Income Tax AT

Foreign Exchange Loss on EEFC Account Not Income; AO Erred, and CIT(A) Unjustified in Sustaining Addition.
January 12, 2022 Case Laws Income Tax AT

CIT Revises Assessment u/s 263: Assessee Fails to Prove Nexus Between Interest Income and Business Expenditure.
January 12, 2022 Case Laws Income Tax AT

Upward adjustment u/s 92BA(i) of the Income Tax Act deemed void due to section's omission from statute since 2017.
January 12, 2022 Case Laws Income Tax AT

Charitable Trust Gains Income Tax Exemption: Qualifies u/ss 11, 12, and 2(15) for Non-Profit Activities.
January 12, 2022 Case Laws Income Tax AT

TDS on Common Area Maintenance Charges: 2% Deduction u/s 194C, Not Rent u/s 194I.
January 12, 2022 Case Laws Insolvency and Bankruptcy AT

CIRP Proceedings: Authority Must Avoid Treating Applications as Money Claims, Focus on Insolvency Process, Not Dispute Merits.
January 12, 2022 Case Laws Service Tax HC

Court Rules in Favor of Assessee on CENVAT Credit Use for Reverse Charge Mechanism; Revenue's Petitions Dismissed.
January 12, 2022 Case Laws Central Excise HC

CENVAT Credit Denial Unjustified: Direct Goods Diversion Without Notification Violates Natural Justice Principles, Order Deemed Unsustainable.
January 12, 2022 Case Laws Service Tax AT

Service Tax on Paryatak Bhavan: Supreme Court Says Composite Works Contracts Not Taxable as Construction Services Pre-June 2007.
January 12, 2022 Case Laws Central Excise AT

Appellant Cleared of Mis-declaration Allegations in Advance Licence Scheme; Demand Invalidated by Limitations. No Procedural Violations Found.
January 12, 2022 Case Laws Central Excise AT

Refund Denial Overturned: Section 11B Time Limit Not Applicable to Pre-Deposits, Per Board Circulars.
January 12, 2022 Case Laws Indian Laws SC

Supreme Court Extends Limitation Period for Court and Tribunal Cases in India Due to COVID-19 Impact.
January 12, 2022 Case Laws Indian Laws HC

Cheque Dishonor Case Settled: Conviction Upheld, Offence Compounded u/s 138 & 147; Rs. 25,000 Accepted as Settlement.
January 11, 2022 Case Laws GST HC

Route Change in Transport Doesn't Imply Tax Evasion Without Evidence, No Justification for Confiscation or Detention.
January 11, 2022 Case Laws GST HC

High Court Quashes Confiscation of Goods Sold Below MRP; Undervaluation Not Grounds for Seizure.
January 11, 2022 Case Laws GST HC

Basic Excise Duty and NCCD Remain Valid Post-101st Amendment Despite GST Introduction; Surcharge under Article 271 Still Applies.
January 11, 2022 Case Laws Income Tax HC

Court Rules on Reopening Assessment: No "Reasons to Believe" u/s 147; Favors Assessee in Section 14A Case.
January 11, 2022 Case Laws Income Tax HC

Court Clarifies Scope of Assessee's Disclosure Obligations u/s 147 of Income Tax Act; Inferences Are Tax Officer's Duty.
January 11, 2022 Case Laws Income Tax HC

High Court Rules Reopening of Assessment Invalid u/s 147 Due to Change of Opinion, No Undisclosed Facts Found.
January 11, 2022 Case Laws Income Tax HC

High Court Rules Change of Opinion Insufficient for Reassessment u/s 147 of Income Tax Act.
January 11, 2022 Case Laws Income Tax HC

Court Questions Validity of Reopened Assessment u/s 147 Due to Assessing Officer's Lack of Due Diligence.
January 11, 2022 Case Laws Income Tax AT

Assessee Fails to Prove Source of Bank Credits; CIT(A) Rejects Explanations on Taxable Income from ICICI Account.
January 11, 2022 Case Laws Customs HC

Court Decision Overturned for Violating Natural Justice: Appeal Rejected Without Appellant's Knowledge or Counsel Present.

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