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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 6101 to 6150 of 6197 Records

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January 7, 2022 Case Laws Customs SC

EOUs can't independently claim TED refunds but benefit from DTA supplier entitlements under Chapter 8 of FTP, with 6% interest.
January 7, 2022 Case Laws Customs SC

Authority Implementing Foreign Trade Policy Must Refund Terminal Excise Duty on Deemed Exports, Separate from 1944 Act Claims.
January 7, 2022 Case Laws Customs HC

Indian Customs Criticized for Mechanical Confiscation of Hijacked Vessel; Penalties Deemed Harsh and Arbitrary.
January 7, 2022 Case Laws Customs AT

Court Upholds Provisional Release and Reclassification of Imported Goods as CRGO Sheets, Not Heavy Melting Scrap.
January 7, 2022 Case Laws Insolvency and Bankruptcy AT

Appellant's Secured Creditor Status Upheld Despite Non-Registration u/s 77, Tribunal Supports Claim.
January 7, 2022 Case Laws Insolvency and Bankruptcy AT

COC to Assess Third Respondent's Ineligibility u/s 29A; Holds Power to Approve Resolution Plans per Regulation 39(4).
January 7, 2022 Case Laws Service Tax AT

Service Tax Demand on GTA Services for Factories from April 2016 to June 2017 Set Aside. Threshold Exemption Not Addressed.
January 7, 2022 Case Laws Service Tax AT

Cost Petroleum in Production Sharing Contracts Not Considered Taxable Service Consideration, Says Ruling on Government Contracts.
January 7, 2022 Case Laws Central Excise AT

Appellant's 6% Payment u/r 6(3) Reviewed; Rule 6(3D) Overlooked in Exemption Eligibility, Case Remanded.
January 7, 2022 Case Laws Central Excise AT

Court Overturns Order Due to Non-Compliance with Section 9D; Case Remanded for Rehearing with Proper Procedures.
January 7, 2022 Case Laws Central Excise AT

Adjudicating authority breached natural justice by denying documents and effective hearing in CENVAT Credit case.
January 7, 2022 Case Laws VAT and Sales Tax HC

High Court Restores Case as Notice Served During Lockdown Breaches Natural Justice, Denying Fair Hearing Opportunity.
January 7, 2022 Case Laws Indian Laws HC

High Court Upholds Magistrate's Compensation Decision Despite Lack of Full Cheque Amount Justification.
January 7, 2022 Case Laws Indian Laws HC

Director Held Liable for Cheque Dishonor Due to Lack of Evidence of Non-Involvement in Company Operations.
January 6, 2022 Case Laws GST AAR

No GST on Employee Recoveries for Canteen and Bus Services Under Subsidized Rates.
January 6, 2022 Case Laws Income Tax SC

High Court Rules Surcharge on Sales and Turnover Tax Not Disallowable u/s 40(a)(iib) of Income-tax Act.
January 6, 2022 Case Laws Income Tax HC

Court Invalidates Reassessment u/s 147: Lack of Crucial Documents and Independent Analysis by Assessing Officer.
January 6, 2022 Case Laws Income Tax AT

Form 26AS TDS Credit Valid Without Extra Justification; A.O.'s Inaction Shouldn't Harm Assessee's Claim u/s 154(7).
January 6, 2022 Case Laws Income Tax AT

Late Filing Fees u/s 234E Unsustainable if Invoked Before June 1, 2015, Per Section 200A Provisions.
January 6, 2022 Case Laws Income Tax AT

Deemed Dividends u/s 2(22) of Income Tax Act: Capital Nature Questioned; Section 46(2) Inapplicable.
January 6, 2022 Case Laws Income Tax AT

Taxpayer Loses Capital Gains Benefit as Property Valuation Exceeds 10% Tolerance u/s 50C(1) of Income Tax Act.
January 6, 2022 Case Laws Income Tax AT

Trader Not Liable for TCS on Scrap Sales: Scrap Not Defined by Manufacturing or Mechanical Processes u/s 206C(1.
January 6, 2022 Case Laws Customs AT

Allegations of Mis-declaration in Import Case Lacks Expert Confirmation; Appellants Denied Cross-examination Rights.
January 6, 2022 Case Laws Customs AT

Court Upholds No Interest on Refund Claim; Section 27 Requires Delay Over Three Months for Interest Eligibility.
January 6, 2022 Case Laws Companies Law SC

RBI's Authority: 1997 Notification Freezes CRB Capital Assets, Making Payment Withholding Legally Required for SIDBI.
January 6, 2022 Case Laws Insolvency and Bankruptcy AT

Sub-lease from 2016 upheld in CIRP; no fraud found, transaction not challenged as it predates proceedings by two years.
January 6, 2022 Case Laws Insolvency and Bankruptcy AT

Court Allows 1392-Day Delay in Insolvency Filing, Citing Discretion u/s 5 of Limitation Act.
January 6, 2022 Case Laws Insolvency and Bankruptcy AT

Time-Barred Debts u/s 7 of Insolvency Code Cannot Be Entertained; Appellant Challenges Dismissal Without Merit Evaluation.
January 6, 2022 Case Laws Insolvency and Bankruptcy AT

NCLT to Reassess CIRP Application: Loan Misclassified as Non-Financial Debt Under Insolvency and Bankruptcy Code 2016.
January 6, 2022 Case Laws Service Tax AT

Reconsideration Required for Service Tax on "Pay and Park," "Bazar Fees," and "ROW"; Other Categories Upheld with Redetermination.
January 6, 2022 Case Laws Central Excise AT

Reversal of Cenvat Credit on Coal Inputs Deemed Incorrect; No Penalty Imposed According to Commissioner (Appeals) Decision.
January 6, 2022 Case Laws Indian Laws SC

High Court Upholds Ruling: Respondents Forfeit Right to Appoint Arbitrator Post-Application u/s 11(6.
January 6, 2022 Case Laws Indian Laws SC

Courts Balance Arbitration Award Clarification with Legal Soundness Under Arbitration and Conciliation Act, 1996.
January 5, 2022 Case Laws GST AAAR

Bodybuilding and mounting on chassis for tippers and trailers classified as job work; 18% GST applies.
January 5, 2022 Case Laws GST AAAR

Appellant's Transactions Outside CGST Section 15 Supply Value, Jurisdiction Exceeds Advance Ruling Authority's Scope.
January 5, 2022 Case Laws GST AAR

Soya Husk: GST Exempt for Poultry Feed Use, but 5% Tax Applies as Value-Added Product in Market.
January 5, 2022 Case Laws Income Tax AT

Expenses Classified as Preoperative, Not for Diamonds; Section 37 Explanation Deemed Unnecessary for Tax Purposes.
January 5, 2022 Case Laws Income Tax AT

Taxpayer's Section 54B Exemption for Agricultural Land Sale Upheld; AO's Presumption on Grass Cultivation Overruled.
January 5, 2022 Case Laws Income Tax AT

Assessing Officer Can Apply Section 14A(2) Provisions Without Further Satisfaction If No Suo Motu Disallowance Made u/r 8D.
January 5, 2022 Case Laws Income Tax AT

Penalty Imposed for Non-Compliance with Section 44AB Auditing Requirement Due to Frequent Share Trading as Business Activity.
January 5, 2022 Case Laws Customs HC

Plea Bargaining in India: Chapter XXIA Applies Broadly, Including Under the Customs Act, Despite Section 137(3.
January 5, 2022 Case Laws Customs AT

DRI's Authority to Issue Show Cause Notice u/ss 114, 114A, 114AA Challenged; Penalty Proposals Invalid per Canon India Ruling.
January 5, 2022 Case Laws Companies Law HC

Appellant company faces ongoing investigation; respondents ensure transparency and adherence to Section 212 of the Companies Act.
January 5, 2022 Case Laws Service Tax HC

Court Rules Land Sale Potentially Taxable; Petitioner Must Prove Exemption Under Finance Act Section 65 (B) (44.
January 5, 2022 Case Laws Central Excise AT

CENVAT Credit Allowed for GTA Services: 'Place of Removal' is Buyer's Premises, Not Seller's Factory Gate.
January 5, 2022 Case Laws Central Excise AT

Case Remanded for Further Consideration on CENVAT Credit Input Non-Receipt; Clear Determination on RG 23 A Part I Needed.
January 5, 2022 Case Laws VAT and Sales Tax SC

Supreme Court Rules High Court's Quashing of VAT and Sales Tax Orders Under Article 226 Unjustified.
January 4, 2022 Case Laws Income Tax HC

High Court Quashes Reopening of Tax Assessment; Section 147 Bars Reassessment on Changed Opinion Without New Facts.
January 4, 2022 Case Laws Income Tax HC

Court Dismisses Petitioner's Settlement Application u/s 245C for Non-Compliance and Incomplete Disclosure of Facts.
January 4, 2022 Case Laws Income Tax AT

Court Directs Removal of Disallowed Expenses u/s 10A; Legitimate Costs for Eligible Units Confirmed Revenue Neutral.

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