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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

Refund of Terminal Excise Duty - deemed exports - in addition to ab initio exemption, the EOU is additionally eligible to receive entitlements of DTA supplier as......
January 7, 2022 Case Laws Customs

Refund of Terminal Excise Duty - deemed exports - The responsibility of refund of TED in reference to applicable FTP would be that of the Authority responsible to......
January 7, 2022 Case Laws Customs

Foreign Vessel in transit - Confiscation - While the vessel was fishing on the high seas at Yemen, it was abducted by its own crew members and brought it near the......
January 7, 2022 Case Laws Customs

Provisional release of goods - Classification of imported goods - Heavy Melting Scrap ISRI Code 200 to 206 - goods were found to be “old and used CRGO (secondary Cold......
January 7, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Rejection of claim as secured creditor - Non-registration of charge - There being adjudicatory order of the Debt Recovery Tribunal in favour of the Appellant, the....
January 7, 2022 Case Laws Insolvency and Bankruptcy

Direction to COC to consider ineligibility of 3rd Respondent under Section 29A of I&B Code - as per the Provisions of Law, the COC has power to take a decision with......
January 7, 2022 Case Laws Service Tax

Reverse charge mechanism - GTA service - appellant were proprietorship concerns - the demand for the period April, 2016 to June, 2017 is also liable to be set aside.......
January 7, 2022 Case Laws Service Tax

Consideration for the services - Valuation - Mining services - whether entitlement towards “Cost Petroleum” under the “Production Sharing Contract” can be treated as......
January 7, 2022 Case Laws Central Excise

Area based exemption - appellant paid an amount equal to 6% under rule 6(3) of Cenvat Credit Rules, 2004 - It is found that the adjudicating authority has not touched......
January 7, 2022 Case Laws Central Excise

Clandestine removal - CTD/TMT bars - provisions of Section 9D of the Central Excise Act have not been followed - Although in the instant case, opportunities were granted....
January 7, 2022 Case Laws Central Excise

CENVAT Credit - credit taken on bills of entry of imported goods without receipt of the goods - The adjudicating authority has grossly violated the principles of natural....
January 7, 2022 Case Laws VAT and Sales Tax

Violation of principles of natural justice - validity of assessment order - at the time when the notice was served on the security guard, the area of the petitioner's......
January 7, 2022 Case Laws Indian Laws

Dishonor of Cheque - rebuttal of presumption - The documents produced by the petitioner in his evidence before the trial establishes that he has a business transaction......
January 7, 2022 Case Laws Indian Laws

Dishonor of Cheque - Vicarious liability on the Director of the company - involvement of the director (respondent No. 2) in the affars of the company or not - no......
January 6, 2022 Case Laws GST

Levy of GST - recoveries made from the employees towards providing canteen facility and towards providing bus transportation facility - the applicant is not liable to......
January 6, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - additions u/s 40(a)(iib) - The gallonage fee, licence fee and shop rental (kist) with respect to FL9 and FL1 licences granted to the......
January 6, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Non dealing with objections - In the present case, apart from the fact that the reopening of the assessment being bad in law for......
January 6, 2022 Case Laws Income Tax

Non-grant of TDS credit - When the TDS credit available to the assessee is reflected in Form 26AS then the assessee is even not required to assist the tax authorities to....
January 6, 2022 Case Laws Income Tax

Late filing fee u/s 234E of the Act by passing the order u/s 200A - No doubt, provisions contained u/s 234E were inserted by the Finance Act, 2012 imposing a liability......
January 6, 2022 Case Laws Income Tax

Addition u/s 2(22) - Deemed dividend - the amount in the nature of capital or not - dividend was declared before liquidation and dividend distribution tax was paid u/s......
January 6, 2022 Case Laws Income Tax

Capital gain - value determined by the DVO - entitled for the benefit of proviso to section 50C(1) - Regarding two properties, there is a difference of 14.77% and 14.58%....
January 6, 2022 Case Laws Income Tax

Failure to collect TCS u/s 206C(1) - trading of scrap - sale of scrap to manufacturer - Period of limitation - assessee being trader, not covered in definition of......
January 6, 2022 Case Laws Customs

Mis-declaration and mis-classification of goods - It is unfair to allege that the appellants have mis-declared the goods without any categorical finding of an expert......
January 6, 2022 Case Laws Customs

Denial of interest on refund claim - There is no infirmity in the Order under challenge where interest has not been awarded while sanctioning refund - Bare perusal of......
January 6, 2022 Case Laws Companies Law

Claim of interest for delayed payment - The RBI has wide supervisory powers over financial institutions like SIDBI, in furtherance of which, any direction issued by the.....
January 6, 2022 Case Laws Insolvency and Bankruptcy

CIRP proceedings - Validity of Sub-lease - Admittedly, the transfer of portion of plot by sub-lease was effected on 27.09.2016 whereas CIRP initiated after more than two....
January 6, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - validity of condonation of delay of 1392 days in filing Section 7 Application - In the facts and circumstances of the present case, the delay of......
January 6, 2022 Case Laws Insolvency and Bankruptcy

Rejection of claims which are delayed - When an Application under Section 7 cannot be entertained for a debt, which is barred by time and is liable to be rejected, any......
January 6, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Debt or Operational Debt - existence of ‘Default’ or not - The contra views arrived at by the ‘Adjudicating Authority’ that the ‘Loan’ was....
January 6, 2022 Case Laws Service Tax

Levy of service tax - Matter needs to be reconsidered by the adjudicating authority in respect of the demands made under the head “Pay and Park”, Bazar auction/ Bazar......
January 6, 2022 Case Laws Central Excise

Reversal of Cenvat Credit - When the calculation arrived at by the Department and confirmed vide the order under challenge is perused (in para 18.3 of show cause......
January 6, 2022 Case Laws Indian Laws

Appointment of an arbitrator - Declination to appoint an Arbitrator in exercise of its power under Section 11(6) of the Arbitration and Conciliation Act, 1996 - So far......
January 6, 2022 Case Laws Indian Laws

Validity of Arbitration Award - amicable settlement between the parties - A harmonious reading of Section 31, 34(1), 34(2A) and 34(4) of the Arbitration and Conciliation....
January 5, 2022 Case Laws GST

Nature of activity - Job work - manufacturing or services - body building activity on the chassis provided by the principal - the body building and mounting of body on......
January 5, 2022 Case Laws GST

Inclusion in the value of supply as per section 15 of the CGST Act, 2017 or not - The appellant is a recipient of services in the subject case. The impugned transactions....
January 5, 2022 Case Laws GST

Classification of goods - Soya husk resulting from the extraction of Soyabean Oil - exemption from payment of GST as Poultry feed and Cattle feed - - Soya husk resulting....
January 5, 2022 Case Laws Income Tax

Business expenditure u/s 37 -invocation of explanation to section 37 is uncalled for as the assessee has not made any expenses for purchase of diamonds rather entire......
January 5, 2022 Case Laws Income Tax

Exemption claimed u/s 54B - Capital Gain on sale of agriculture land - AO has not made any investigation on the assertion of assessee. AO presumed that growing of grass.....
January 5, 2022 Case Laws Income Tax

Addition u/s 14A r.w. Rule 8D(2)(iii) - In the present case, wherein the assessee does not offer any disallowance under Rule 8D(2)(ii) in respect of exempt income, then.....
January 5, 2022 Case Laws Income Tax

Levy of penalty u/s 271B - not getting books of account audited u/s 44AB - AO has given categorically finding that the assessee had made frequent transaction in both......
January 5, 2022 Case Laws Customs

Smuggling - Gold - plea bargaining versus compounding of offences - The concept of plea bargaining was introduced in Indian criminal jurisprudence by way of amendment......
January 5, 2022 Case Laws Customs

Jurisdiction - power of Additional Director General of DRI to issue SCN - Penalties were imposed under section 114, 114A and 114 AA of Customs Act - The SCN under......
January 5, 2022 Case Laws Companies Law

Investigation into the affairs of the appellant company - The matter is only at the stage of investigation and otherwise also the appellant company has not been able to.....
January 5, 2022 Case Laws Service Tax

Nature of activity - service or not - petitioner joined hands with two other owners and sold about 19.07 acres of land, of which, 5.43 acres belongs to the petitioner -.....
January 5, 2022 Case Laws Central Excise

CENVAT Credit - input services - Goods Transport Agency (GTA) services - outward transportation - The ‘place of removal’ is the premises of the buyer, not the factory......
January 5, 2022 Case Laws Central Excise

CENVAT Credit - allegation of non-receipt of inputs - Specific invoices are already mentioned in the given columns of these registers. It is otherwise apparent from the.....
January 5, 2022 Case Laws VAT and Sales Tax

Validity of fresh assessment orders - HC quashed the assessment order invoking the writ jurisdiction - othing has been observed by the High Court on the merits of the......
January 4, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - It is clear that the primary facts necessary for assessment were also disclosed. It is settled law that the Assessing Officer is not......
January 4, 2022 Case Laws Income Tax

Rejection of application for Settlement - Validity of order of Settlement Commission Order u/s 245C - In view of the fact that the application submitted by the......
January 4, 2022 Case Laws Income Tax

Deduction u/s 10A - Adhoc disallowance of professional expenses, electricity charges and miscellaneous expenses - It is not in dispute that the aforesaid administrative.....

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F: Transfer of ITC without filing ITC-02

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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