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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 6051 to 6100 of 6197 Records

1 ....118 119 120 121122123 124

January 11, 2022 Case Laws Customs

Request for amendment of EDI shipping bill - delay of 9 to 12 months from date of filing of shipping bills - The exporter or importer has, as a corollary, the right to......
January 11, 2022 Case Laws Customs

Valuation of imported goods - loading of 10.5% to the assessable value - they had furnished the value of goods imported from the related supplier as also the value of......
January 11, 2022 Case Laws Central Excise

Benefit of area based exemption - Industrial Oxygen, Liquid Nitrogen and Nitrogen Gas are ‘Industrial Gases’ based on atmospheric fraction - the industrial gases are......
January 11, 2022 Case Laws Central Excise

Classification of goods - Biozyme - If the commodity is sold, semi-sold, viscous or a mixture of sold and liquid and volume means, if the commodity is liquid or is sold.....
January 11, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - input service - Modernization, Renovation and repair of the factory or not - construction of water tank and pump room - Since nature of......
January 10, 2022 Case Laws GST

Export of services or not - services rendered for foreign companies (which do not have any business place/agency in India) in India - services provided in respect of......
January 10, 2022 Case Laws Income Tax

Refund of adjustments made in excess of 20% of the disputed tax demands - s per mandate of law as well as the fact that refunds have been adjusted against outstanding......
January 10, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Addition u/s 68 - Applicability of section 115BBE for set off of claim - the amendment brought in by financial year 2016 in this regard is......
January 10, 2022 Case Laws Income Tax

Deduction u/s 80IA on the enhanced expenditures made to sub-contractors - The issue of the claim of higher deduction on the enhanced profits has been a contentious one......
January 10, 2022 Case Laws Income Tax

Additions towards addmission of Unaccounted receipts - to be assessed to tax on gross basis, or as held by the ld.CIT(A), only the profit element embedded in the total......
January 10, 2022 Case Laws Income Tax

Deduction claimed u/s. 80JJA - Proof of manufacturing activities carried out by the assessee - Hon'ble Bombay High Court on similar set of fact, wherein bagasee/bagas......
January 10, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - The assessee has filed her return of income. AO has not made any analysis on what the assessee has claimed, how prima-facie the claim......
January 10, 2022 Case Laws Income Tax

Penalty levied u/s 271B - tax audit report - In our view, strained relationship with the earlier CA would constitute reasonable cause. The tax authorities have pointed......
January 10, 2022 Case Laws Income Tax

Deduction u/s 35(2AB) - Expenditure which was not eligible for weighted deduction u/s 35(2AB) - scientific research and development expenditure - such R&D expenditure......
January 10, 2022 Case Laws Customs

Classification of goods - Smart Plug - Observing that Smart Plug is designed to primarily function as an electrical switch but is significantly more than a simple......
January 10, 2022 Case Laws Companies Law

Oppression and mismanagement - It is admitted fact that the major portion of the equity shares (2/3rd) are held by the 1st and 3rd petitioners and the 2nd Respondent......
January 10, 2022 Case Laws Service Tax

Levy of Service Tax - Life Insurance Services - The phrase “any person” cannot be read in isolation, but will have to be read along with the entire definition as per the....
January 10, 2022 Case Laws Service Tax

Valuation of service tax - wharfage charges under Port Service - In the present case, there is no dispute that the gross amount charged by EBTL to ESTL is equivalent to.....
January 10, 2022 Case Laws Service Tax

Levy of service tax - Consulting Engineers Services - reimbursement of expenses - export of service or not - The demand on account of reimbursement of expenses to their.....
January 10, 2022 Case Laws Central Excise

CENVAT Credit - scope of definition of input service - outward transportation of the goods - place of removal - In present case, the buyer was retaining the right even......
January 10, 2022 Case Laws VAT and Sales Tax

Levy of excise duty on the liquor destroyed in fire - Demand raised against the writ petitioner company (respondent herein) towards loss of excise revenue because of......
January 10, 2022 Case Laws VAT and Sales Tax

Validity of Arbitral Award - neglected to furnish the Form-Cs within the time prescribed resulting in a sales tax assessment - penalty imposed under the ‘Take or......
January 10, 2022 Case Laws VAT and Sales Tax

Constitutional Validity of amendment to the Industrial Policy Resolution 2007 (IPR 2007) - Opposite Parties do not deny that Petitioner No.1 fulfils the triple test......
January 10, 2022 Case Laws Indian Laws

Validity of arbitration award - Implementation Agreement - The interpretation of the relevant clauses of the Implementation Agreement, as arrived at by the learned Sole.....
January 10, 2022 Case Laws Indian Laws

Disciplinary proceedings against the officer of CGST / Central excise department - trap/transaction - enquiry officer exonerated both of them against petitioners,......
January 8, 2022 Case Laws GST

Classification of supply - Works contract - divisible supply or not - The instant contract shall be treated as an indivisible single contract thereby the O&M contract......
January 8, 2022 Case Laws GST

Eligibility of exemption under GST - composite supply - service by way of milling of food grains into flour - distribution of such flour under Public Distribution System....
January 8, 2022 Case Laws GST

Benefit of Exemption from GST - affordable housing - The project referred to in the instant application which is currently under construction by the applicant is a......
January 8, 2022 Case Laws Income Tax

Rejection of books of accounts - valuation of the closing stock - gross profit margin - Assessment was complete u/s 143(3) - After that, during survey u/s 133A, assessee....
January 8, 2022 Case Laws Income Tax

TDS u/s 194H - bank guarantee commission - whether the bank guarantee commission is not in the nature of commission paid to an agent but it is in the nature of bank......
January 8, 2022 Case Laws Income Tax

Punitive charges paid to the Railways - Allowable Revenue expenditure u/s 37 - whether the punitive charges paid to the Railways for alleged violation of the provision......
January 8, 2022 Case Laws Income Tax

Determining the short term capital gains - adopting different value from market value of the property - sale of the property lower than the value adopted by the Stamp......
January 8, 2022 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - though not the dominant purpose of acquiring the shares is a relevant for the purpose of invoking the provisions under section 14 A of......
January 8, 2022 Case Laws Income Tax

Condonation of delay in filing appeal before CIT(A) - sufficient cause of such delay - even the order of the learned CIT (A) in not admitting the appeal of the assessee.....
January 8, 2022 Case Laws Income Tax

Disallowance of Interest on Borrowed Fund - Assessee company is one of the group companies of M/s SCSL and the assessee had advanced to the tune of ₹ 80.78 crores.....
January 8, 2022 Case Laws Income Tax

Nature of expenditure - expenditure towards purchase of software - We hold that advantage of an enduring benefit, need not be on capital account. If the advantage......
January 8, 2022 Case Laws Income Tax

Accrual of income in India - Royalty / FTS - the software maintenance fees, consulting charges and training fees which are incidental to software license fee, assumes......
January 8, 2022 Case Laws Income Tax

Disallowance of “Scholarship Expenses” - Expenses claimed under the head ‘Assistance to Law Students’ - The expenditure incurred by the assessee is the routine......
January 8, 2022 Case Laws Customs

Refund of terminal excise duty - supplies made against ICB - The second respondent is directed to consider the facts and circumstances with reference to the applications....
January 8, 2022 Case Laws Companies Law

Scope of 'deposits" - advances received towards sale consideration of immovable property - To unlock the funds invested in development of the lay outs etc., the 1st......
January 8, 2022 Case Laws Insolvency and Bankruptcy

Determination of insolvency resolution costs - payments of costs and expenses incurred by the Resolution Professional (RP) - Neither the basis of the claim nor its......
January 8, 2022 Case Laws Insolvency and Bankruptcy

Right of bank to claim priority on redemption of FD - CIRP proceedings under process - Fixed Deposits were never charged to the Appellant neither originally as “Charged.....
January 8, 2022 Case Laws Insolvency and Bankruptcy

Withdrawal of CIRP Application filed u/s 12 A of IBC - settlement between the Appellants and the Corporate Debtor - On the day when the Application was filed, there was.....
January 8, 2022 Case Laws Central Excise

Lapse of CENVAT Credit - When the notification which prescribed the nil rate of duty but bearing condition that no Cenvat credit should be availed whether Cenvat credit.....
January 8, 2022 Case Laws Service Tax

100% EOU - Levy of service tax - export of services - Scientific and Technical Consultancy Service - Delivery of report to its client is an essential part of the......
January 8, 2022 Case Laws Indian Laws

Dishonor of cheque - Proceedings against the Joint Account Holder who is not the signatory of the cheque - Section 138 of the NI Act does not speak about the joint......
January 7, 2022 Case Laws GST

Rate of GST - Composition tax payers - manufacturing of sweet and namkins and selling the goods over the counter - Rate of GST applicable for a Composition tax payer who....
January 7, 2022 Case Laws Income Tax

Assessment u/s 144B - National assessment scheme - as argued AO proposed to modify the return filed by the petitioner without issuing the mandatory show-cause notice......
January 7, 2022 Case Laws Income Tax

Disallowance of exemption claimed u/s 54F - nature of the property as residential in nature - It does not make difference whether the property has been shown as......
January 7, 2022 Case Laws Income Tax

Correct head of income - sale consideration received by the assessee from redemption of preference shares including the premium- capital income or income from other......

1 ....118 119 120 121122123 124

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

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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...

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

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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

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F: Transfer of ITC without filing ITC-02

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