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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

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January 11, 2022 Case Laws Customs AT

Court Allows Partial Amendment of EDI Shipping Bill After 9-Month Delay; Discretion u/s 149 Reviewed.
January 11, 2022 Case Laws Customs AT

Court Remands Case on 10.5% Loading in Goods Valuation Due to Unverified Related Supplier Data.
January 11, 2022 Case Laws Central Excise AT

Industrial Oxygen, Liquid Nitrogen, and Nitrogen Gas qualify for area-based exemption under Notification No. 49/2003-CE, S.No. 16.
January 11, 2022 Case Laws Central Excise AT

Goods Sold in Kilolitres Classified Under Tariff Act Chapter 310510099 per Legal Metrology Rules, 2011.
January 11, 2022 Case Laws Central Excise AT

CENVAT Credit Approved for Factory Renovation: Water Tank and Pump Room Construction Included Under Input Service Definition.
January 10, 2022 Case Laws GST AAR

Foreign Companies' Services for Exported Goods Taxed in Telangana Due to Domestic Supply Location; Subject to SGST & CGST.
January 10, 2022 Case Laws Income Tax HC

Court Orders Tax Refund for Excessive Adjustments Over 20% Without Invoking Section 245, Ensuring Procedural Compliance.
January 10, 2022 Case Laws Income Tax AT

CIT's Section 263 Revision Overturned; Assessee Can Claim Set-Off u/s 115BBE Until AY 2016-17.
January 10, 2022 Case Laws Income Tax AT

Taxpayer Can Claim Higher Deductions u/s 80IA for Enhanced Subcontractor Expenses, Courts Generally Rule in Favor.
January 10, 2022 Case Laws Income Tax AT

Tax Case: Court Upholds Gross Taxation of Unaccounted Receipts After Assessee Fails to Provide Expense Details.
January 10, 2022 Case Laws Income Tax AT

Bombay High Court Upholds Deduction Claim for Manufacturing Fuel Briquettes Using Bagasse u/s 80JJA.
January 10, 2022 Case Laws Income Tax AT

Section 147: AO can't reopen assessment just to verify taxpayer claims; suspicion of escaped income insufficient.
January 10, 2022 Case Laws Income Tax AT

Penalty u/s 271B Contested: Delay Due to CA Change, No Mandate for E-filing u/s 44AB.
January 10, 2022 Case Laws Income Tax AT

Scientific R&D expenses not eligible for weighted deduction under Sec 35(2AB) can be deducted under Sec 37(1) for actual costs. &D.
January 10, 2022 Case Laws Customs AAR

Smart Plug Reclassified: Now Under Heading 85.37, Sub-Heading 8537 10 00, Not Heading 85.36.
January 10, 2022 Case Laws Companies Law Tri

Majority Shareholders Use Voting Power to Restructure Board; Oppression Claim Unfounded, Relief Could Harm Company and Shareholders.
January 10, 2022 Case Laws Service Tax AT

Debate Over Service Tax on Life Insurance: Interpreting "Any Person" in Section 65 (105) (zx) of Finance Act 2006.
January 10, 2022 Case Laws Service Tax AT

Service Tax on Wharfage Charges Under Port Service Limited to 20% Notified Rate per Section 67 of the Act.
January 10, 2022 Case Laws Service Tax AT

Service Tax on Consulting Engineers Services: Reimbursement to Overseas Employees Not Considered Service Export, Tax Demand Dismissed.
January 10, 2022 Case Laws Central Excise AT

CENVAT Credit on GTA Services Valid for Outward Transport to Buyer u/r 4: "Place of Removal" Clarified.
January 10, 2022 Case Laws VAT and Sales Tax SC

Company Liable for Excise Duty on Liquor Lost in Fire; Negligence Cited Under Excise Manual Rule 709.
January 10, 2022 Case Laws VAT and Sales Tax HC

Arbitral Tribunal Upholds Decision to Deny Late Amendment Request Due to Form-C and Counterclaim Delays.
January 10, 2022 Case Laws VAT and Sales Tax HC

Legal Challenge: Retroactive Cancellation of Incentives Under IPR 2007 Amendment Raises Constitutional Concerns.
January 10, 2022 Case Laws Indian Laws SC

Arbitration Award Upheld: Court Finds Single Judge Exceeded Jurisdiction, Emphasizes Limited Judicial Interference in India.
January 10, 2022 Case Laws Indian Laws HC

Court Allows Criminal Case Against CGST Officers Despite Exoneration in Disciplinary Proceedings; Cites Prevention of Corruption Act.
January 8, 2022 Case Laws GST AAR

Indivisible Works Contract: O&M Component Tied to Design & Build Supply Under GST Act, Not Pure Services &M.
January 8, 2022 Case Laws GST AAR

GST Exemption on Milling Food Grains: Tax Rate Applies if Goods Value Exceeds 25% of Total Supply Value.
January 8, 2022 Case Laws GST AAR

Residential Project Gets GST Exemption for Affordable Housing; 1.5% Rate Applies Pre-Completion or First Occupation.
January 8, 2022 Case Laws Income Tax HC

High Court Challenges ITAT's Re-evaluation of Gross Profit Margin After Section 143(3) Assessment and Section 133A Survey.
January 8, 2022 Case Laws Income Tax HC

Tribunal Rules TDS u/s 194H Not Applicable to Bank Guarantee Commissions; Deems Them as Bank Charges.
January 8, 2022 Case Laws Income Tax HC

Punitive charges under Indian Railway Act deemed allowable revenue expenditure u/s 37 of Income Tax Act. Tribunal rules favorably.
January 8, 2022 Case Laws Income Tax AT

Court Reviews Short-Term Capital Gains on Property Sold Below Stamp Valuation; Assessee Challenges AO's Decision.
January 8, 2022 Case Laws Income Tax AT

Section 14A Disallowance Applies Even if Shares Not Acquired for Control; CIT(A) Supports Deletion u/r 8D(2)(ii).
January 8, 2022 Case Laws Income Tax AT

CIT(A) Order Overturned for Contravening IBC Section 14; Reassessment Ordered Due to Moratorium Violation.
January 8, 2022 Case Laws Income Tax AT

Company's Loan to Scandal-Tainted Firm Questioned; Interest Disallowance on Borrowed Funds Confirmed.
January 8, 2022 Case Laws Income Tax AT

Software Purchase for Business Efficiency Classified as Revenue Expenditure, Not Capital: No Enduring Capital Benefit Found.
January 8, 2022 Case Laws Income Tax AT

Software Maintenance, Consulting, and Training Fees Classified Like License Fees; Not FTS Per Article 12, Clause 5.
January 8, 2022 Case Laws Income Tax AT

"Assistance to Law Students" Expenses Allowed as Business Expenditure, Not Capital, Promoting Professional Profile.
January 8, 2022 Case Laws Customs HC

Court Orders Review of Terminal Excise Duty Refund Application; Decision Expected Within 8 Weeks by Second Respondent.
January 8, 2022 Case Laws Companies Law HC

High Court Confirms Advances for Property Sales Exempt from Deposit Classification u/r 2 (1) (c) (xii) (b.
January 8, 2022 Case Laws Insolvency and Bankruptcy SC

Supreme Court Remands Case Due to Inadequate Evaluation of Insolvency Resolution Costs by NCLT and Appellate Authority.
January 8, 2022 Case Laws Insolvency and Bankruptcy AT

Bank Loses Priority Claim on Fixed Deposits During CIRP; No Charge Registered Under Companies Act, Section 77.
January 8, 2022 Case Laws Insolvency and Bankruptcy AT

CIRP Withdrawal Approved: Settlement Reached Under IBC Section 12A Without Required 90% Creditor Approval Due to Early Filing.
January 8, 2022 Case Laws Central Excise AT

Debate on CENVAT Credit Lapse: Does Rule 11(3) Apply to Conditional Duty Exemptions with Nil Rate?
January 8, 2022 Case Laws Service Tax AT

EOU Providing Consultancy Services Exempt from Service Tax as per Rule 3(2) Due to Overseas Delivery and Utilization.
January 8, 2022 Case Laws Indian Laws HC

Non-signatory joint account holders cannot be prosecuted u/s 138 of the Negotiable Instruments Act for cheque dishonor.
January 7, 2022 Case Laws GST AAR

GST Rate for Sweet and Namkin Manufacturers Set at 1% Under Notification 8/2017-Central Tax.
January 7, 2022 Case Laws Income Tax HC

High Court Orders AO to Reassess Tax Return, Citing Lack of Mandatory Show-Cause Notice Under Clause 5(xvi)(b.
January 7, 2022 Case Laws Income Tax AT

Section 54F Deduction Denied Due to Property's Official Classification; Actual Use Should Determine Eligibility.
January 7, 2022 Case Laws Income Tax AT

Redemption of preference shares, including premium, taxed as capital gains, per Commissioner of Income Tax (Appeals).

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