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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 6151 to 6197 of 6197 Records

1 ....120 121 122 123124

January 4, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - The Explanation–2 to section 263 of the Act can be invoked only when no enquiries or verification is carried on otherwise it cannot be invoked.....
January 4, 2022 Case Laws Customs

Revocation of Customs Broker License - The IEC forms the foundation for the entire system of controls and, in turn, is the basis for issue of various licences and scrips....
January 4, 2022 Case Laws Customs

Revocation of Customs Broker License - It is common knowledge that in designing schemes for issuing registrations, certificates or providing incentives, two conflicting.....
January 4, 2022 Case Laws Customs

Rejection of request for provisional release of the seized goods - high end wrist watches - prohibited goods or not - In the present case, the appellant had not only......
January 4, 2022 Case Laws Insolvency and Bankruptcy

Validity of Resolution Plan - Fair and Equitable distribution under the Resolution Plan - Undoubtedly, the commercial decision and matters pertaining to it solely comes.....
January 4, 2022 Case Laws VAT and Sales Tax

Time limitation for imposing penalty u/s 10-A of the Central Sales Tax Act, 1956 - Even though no limitation period as such has been indicated in Section 10-A of the CST....
January 4, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of Directors in the company - There is no specific averment in the complaint to the effect that the petitioners who are all the.....
January 4, 2022 Case Laws Indian Laws

Dishonor of Cheque - Insufficient funds - The complainant’s denial about his partnership with Royal Finance is of no consequence to the accused, when the accused himself....
January 4, 2022 Case Laws Indian Laws

Dishonor of Cheque - existence of the legally enforceable debt or not - In the light of the presumption under Section 139 which stands unrebutted and also the supporting....
January 3, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - the Tribunal was satisfied on facts that the Assessing Officer has inquired into the matter to the extent required the documents were available....
January 3, 2022 Case Laws Income Tax

Unexplained cash deposits - Our aforesaid conviction that the lower authorities before rejecting the assessee’s claim of having received the sale consideration prior to.....
January 3, 2022 Case Laws Income Tax

Assessment u/s 153A - beneficiary of bogus LTCG - Addition u/s 68 - onus to prove - The whole basis of making additions is third-party statement and no opportunity of......
January 3, 2022 Case Laws Income Tax

Exemption u/s 11 - If the corpus has been received by the assessee for a designated purpose, the same should have utilized for that purpose only and if depreciation is......
January 3, 2022 Case Laws Income Tax

Levy of penalty u/s.271D/271E - transaction by passing a journal entry - proof of reasonable cause u/s 273B - the business constraint and exigency and administrative......
January 3, 2022 Case Laws Income Tax

Validity of Assessment u/s 153A - The information obtained from outside agencies which was confronted with the assessee during the search cannot be considered as......
January 3, 2022 Case Laws Income Tax

Assessment u/s 153A - Exemption u/s 11 - Carry forward of the deficit being excess of expenditure over income to the subsequent years - the Hon’ble Supreme Court has......
January 3, 2022 Case Laws Customs

Merchandise Export from India Scheme (MEIS) - Amendment in the shipping bill - entitlement to incentives on the realized Free On Board (FOB) value of exports - No......
January 3, 2022 Case Laws Customs

Clandestine removal - Charge Chrome - reliable evidence or not - To simply extrapolate the production figures of one company to determine whether there has been a......
January 3, 2022 Case Laws Insolvency and Bankruptcy

Rejection of claim of the Applicant - It has been made abundantly clear that the Resolution Applicant can be made liable for the dues which are forming part of the......
January 3, 2022 Case Laws Insolvency and Bankruptcy

Rejection of claim made by the Respondent/RP - Even though liberty was granted for the Applicant to file a fresh Application, the Applicant has been keeping silent and......
January 3, 2022 Case Laws Central Excise

Seeking a complete waiver of the pre-deposit of Central Excise duty - In the present case, the adjudication order has been passed by the Commissioner after complying......
January 3, 2022 Case Laws Central Excise

CENVAT Credit - input service - construction services used by the appellant for setting up of Effluent Treatment Plant - since modernization, renovation or repair and......
January 3, 2022 Case Laws VAT and Sales Tax

Recovery of tax dues - secured creditor - priority of charge over the subject properties in terms of Section 48 of the VAT Act as against the provisions of Section 26E......
January 3, 2022 Case Laws VAT and Sales Tax

Levy of Sales tax - Hajmola candy - taxable as an Ayurvedic medicine or not - assessee had satisfactorily demonstrated that the product in question was an Ayurvedic......
January 3, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - vicarious liability of the accused - As the petitioners are not the persons, who had drawn the cheque and they were not......
January 3, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficient funds - legally enforceable debt or not - Unless the cheques which were returned for 'insufficient funds' were proved to have been......
January 1, 2022 Case Laws GST

Right to appeal - Order was not uploaded on the portal - When admittedly there was a failure on the part of the respondents to upload the order in the original,......
January 1, 2022 Case Laws GST

Right to appeal - Deemed service of adjudicating order / Non-receipt of the order - As per the statutory prescription and going by the averments in the counter affidavit....
January 1, 2022 Case Laws GST

Grant of pre-arrest bail - case of applicant is that the applicant raised several contentions in the applications filed by them, however, all the contentions are not......
January 1, 2022 Case Laws GST

Benefit of Exemption from GST - composite supply or not - pure services - By his own admission in the application, the applicant provided accommodation services to GHMC.....
January 1, 2022 Case Laws Income Tax

Offences u/s 276CC, 276C(1) and 276C(2) - Non-filing of ITR for Second PAN number - Now the prosecution has been launched on the premise that the petitioner has not even....
January 1, 2022 Case Laws Income Tax

Nature of expenditure - amount paid as fee for user of know-how - capital expenditure or revenue expenditure - where an assessee who is engaged in the business of......
January 1, 2022 Case Laws Income Tax

Disallowance u/s 37(1) expenses towards fees, subscription and payment of services for various clubs such as Karnataka Golf Association, Bangalore Club, the Karnataka......
January 1, 2022 Case Laws Income Tax

Addition u/s 68 - By "right person", we mean the person who is liable to be taxed, according to law, with respect to a particular income. The expression "wrong person"......
January 1, 2022 Case Laws Income Tax

Deemed dividend addition u/s.2(22)(e) - assessee has not been able to demonstrate through any cogent or credible evidence that this transaction that he had with the M/s.....
January 1, 2022 Case Laws Income Tax

Negative working capital - It is the contention of the assessee that the negative working capital should be ignored, since the assessee is a risk free enterprise -......
January 1, 2022 Case Laws Income Tax

Unexplained money u/s 69A - Unexplained loan - the loan creditors had deposited cash in their accounts and mostly on the very same day they had transferred the same to......
January 1, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - the impugned order passed in the present case is in gross violation of the principles of natural justice having been passed in haste without......
January 1, 2022 Case Laws Income Tax

Exemption u/s 11 - Rejection of application filed for registration u/s 12AA - charitable object u/s 2(15) - activity of holding conferences on new innovations - In the......
January 1, 2022 Case Laws Customs

Recovery of excess due credit issued from Status Holder Incentive Scrip (SHIS) Scheme - It is contended that once the benefits of the Scheme are utilised, then the......
January 1, 2022 Case Laws Customs

Revocation of customs broker license - imposition of penalty - As the relied upon documents were not given to the appellant and also the cross examination of witnesses......
January 1, 2022 Case Laws Companies Law

Validity of Investigation proceedings against the Employee by CID - Investigation was already being conducted by the SFIO - A specific procedure has been laid down under....
January 1, 2022 Case Laws Insolvency and Bankruptcy

Proceedings against the Suspended Directors - Failure to handover books of accounts and documents to the RP - The respondent no. 1 cannot be escaped from its liability,.....
January 1, 2022 Case Laws Central Excise

Imposition of penalty under Rule 26 (2) of CER - availment of irregular CENVAT Credit - invoices without actual receipt of inputs - Though the opting of SVLDRS should......
January 1, 2022 Case Laws Indian Laws

Dishonor of cheque - mismatch of signatures or incomplete signatures - The Supreme Court in a case has came to the conclusion that criminal prosecution against the......
January 1, 2022 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - compensation amount received by the Respondent is a security substituted in the place of the original mortgage......
January 1, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficient fund - preponderance of probabilities - In view of such statements made by the complainant at the time of her cross-examination, there.....

1 ....120 121 122 123124

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N: Foreign Exchange Management (Foreign Currency Accounts by a Person Res...

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

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

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

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...

H: TDS credit limited to income in return, excess related to past years' ...

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

H: Property investment source verification not valid grounds for reopenin...

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

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES