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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 651 to 700 of 6197 Records

1 ....10 11 12 131415 16 17 18........ 124

November 26, 2022 Case Laws GST

Exemption from GST - Government entity or not - pure services or not - Medical insurance premium taken to provide health Insurance to the employees, pensioners and their....
November 26, 2022 Case Laws Income Tax

Capital gain - transfer - revaluation of assets - partnership firm - retirement of one partner and reconstitution of firm with new partners - applicability of Section......
November 26, 2022 Case Laws Income Tax

Deduction u/s 80IA - first time claimed in the revised return - Amendment vide Finance Act, 2020 - this issue was never an issue pointed out to the assessee at any......
November 26, 2022 Case Laws Income Tax

Revision u/s 263 - As could be seen from the substantial questions of law suggested by the revenue, the revenue has not raised any question on the said finding of the......
November 26, 2022 Case Laws Income Tax

Reopening of assessment against company as struck off by the ROC from its register of companies - Later the name was restored - the conduct of the Petitioner in......
November 26, 2022 Case Laws Income Tax

Validity of Faceless assessment - Jurisdiction - complexity of the legal issues involved - maintainability of the that writ petition on the ground of territorial......
November 26, 2022 Case Laws Income Tax

Penalty proceedings u/s 271D - contravention of provisions of section 269SS - the AO initiated penalty proceedings u/s 271(1)(c) and there is no satisfaction recorded......
November 26, 2022 Case Laws Income Tax

Addition u/s 68 - Unexplained cash credit - share capital and share premium - The assessee consistently escaping from appearing before the ld. AO and the appellate......
November 26, 2022 Case Laws Customs

Recovery of demand when appeal has been restored and pending - Since the Appeal of petitioner has been restored to the CESTAT, no recovery in excess of 7.5% of the duty.....
November 26, 2022 Case Laws Customs

Mis-declared/un-declared imported goods - Evidently, no panchnama was drawn by Revenue for retrieval of data or documents from the CPU/mobile of the appellant - The......
November 26, 2022 Case Laws Customs

Finalization of provisional assessment - Re-export of goods - Where there is incompatibility between departmental proceedings to enforce contract and parallel......
November 26, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Creditor - time limitation - The mere fact that Corporate Debtor did not appear or filed any objection, was not relevant for consideration....
November 26, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of dispute supported by evidences - The dispute which has been raised is a genuine dispute which required further investigation, cannot be....
November 26, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - time limitation - there is no support to the submission from the Section 10A that the prohibition from initiation of CIRP was limited for six months....
November 26, 2022 Case Laws Service Tax

SVLDRS - Since the petitioner has already made payment of the amount in respect of which, he had claimed the benefit under the SVLDRS scheme much prior to submitting......
November 26, 2022 Case Laws Service Tax

Rejection of refund of Service tax - service tax paid wrongly at the time of purchase of the said shops/ flats, to the exchequer through service provider - service was......
November 26, 2022 Case Laws Service Tax

CENVAT Credit of service tax paid - legal services - Nexus with output services - Works Contract Service - in the facts of the present case, appellant could not have......
November 26, 2022 Case Laws Central Excise

CENVAT Credit - capital goods - Since in the present case, the capital goods purchased by the respondent/assessee had never been used for manufacturing exempted goods by....
November 26, 2022 Case Laws VAT and Sales Tax

Claim of reduced the levy of Central Sales Tax @ 1% for the financial year 2010-11 onwards) after the Capital Investment of Plant and Machinery, having exceeded R. 25......
November 25, 2022 Case Laws GST

Classification of goods - rate of tax - parts and accessories suitable for use solely with the hearing aids - the parts and accessories of hearing aids falling under......
November 25, 2022 Case Laws GST

Appeal against the question which was not answered by the AAR - The question of taxability having been rejected by the lower Authority albeit incorrectly, without any......
November 25, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - allegation that entity Mridul Securities is involved in providing accommodation entries and the Assessee is the beneficiary of the......
November 25, 2022 Case Laws Income Tax

Revision u/s 263 - penny stock transactions - In the instant case, there were three specific reasons for which the scrutiny was carried out but there is not a whisper by....
November 25, 2022 Case Laws Income Tax

Claim of deduction u/s 40(b) from undisclosed income surrendered during survey - Salary / Remunaration of partners - the tax rate specified u/s. 115BBE for assessment......
November 25, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Reasons to believe - AO was not having any reason to believe for initiating re-assessment - There cannot be any re-assessment for a......
November 25, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - penny stock Purchases - There is not even whisper in the reasons recorded about dealing in shares of Nyssa Corporation Ltd. or the......
November 25, 2022 Case Laws Income Tax

Depreciation claimed on UPS - @ 60% OR 15% - UPS and printer are integral part of computer and computer software and are eligible for higher depreciation of 60%, but not....
November 25, 2022 Case Laws Income Tax

Unexplained cash Deposits in bank account - AO and CIT(A) have proceeded purely on assumption and surmises that cash withdrawn was not available to the Assessee on......
November 25, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Addition u/s 68 - the transaction has never been examined by the assessing officer. No enquiry has been conducted relating to the alleged sum......
November 25, 2022 Case Laws Income Tax

TDS u/s 194I - CAM charges paid - There is no reason to distinguish between the nature of two payments made by the lessee to the lessor if lessor keeps rent to himself......
November 25, 2022 Case Laws Income Tax

TP Adjustment - delayed receivables from AE - re-characterizing the delay in receipt of receivables as unsecured loan, the AO computed interest by applying rate of 4.33%....
November 25, 2022 Case Laws Income Tax

Exemption u/s. 11 - prior assessment years which are pending before the AO - when there is no registration u/s. 12A of the Act for the year under consideration, the......
November 25, 2022 Case Laws Customs

Provisional release of imported cargo of betel nut product - detention-cum-demurrage waiver certificate - Respondents are directed to consider the application of the......
November 25, 2022 Case Laws Customs

Levy of Social Welfare Surcharge (SWS) where basic Customs duty (BCD) is Nil - Or duty paid/debited by using the Merchandise Export from India Scheme (MEIS) Scrips - If.....
November 25, 2022 Case Laws Customs

Levy of penalty of IEC code holder and middleman - Allowing third party to use its IEC code - Bonafide Belief - Misdeclaration of imported goods by third party - There......
November 25, 2022 Case Laws Customs

Exemption from Establishment Charges from the Custodians - there is dispute that all the four respondents have been appointed/ notified as ‘Custodians’ well before the......
November 25, 2022 Case Laws Customs

Non-Levy of antidumping duty (ADD) - Maintainability of appeal before the Tribunal - section 9C of the Tariff Act provides for an appeal to the Tribunal if the Central......
November 25, 2022 Case Laws Customs

Non-Levy of antidumping duty (ADD) - injury to domestic industry - Recommendation made by the designated authority - articles exported by the exporters or producers to......
November 25, 2022 Case Laws Service Tax

SVLDRS - rectification / modification in the order to reject the application - In any event the details which have been referred to in the remarks column of rectified......
November 25, 2022 Case Laws Service Tax

Benefit of abatement - N/N.15/2004- ST - Value of purchased material - Notification No. 15/2004-ST or for that matter 01/2006-ST, does not require proof of purchase of......
November 25, 2022 Case Laws Central Excise

CENVAT Credit - capital goods used in the factory (Power Plant of KMCL) meant for another company/assessee (NINL) for manufacture of final products which are different......
November 25, 2022 Case Laws Central Excise

Refund of accumulated Credit - transition to GST regime - the appellant is entitled to refund under the provisions of Section 142(3) of CGST Act, which provides that......
November 25, 2022 Case Laws Central Excise

Refund claim of excess Central Excise duty paid - Effective date of notification - the Notification were not offered for sale by the Directorate of Publicity and were......
November 24, 2022 Case Laws GST

Cancellation of registration of petitioner - petitioner herein is ready to furnish all the necessary information, but, in view of cancellation order, the petitioner is......
November 24, 2022 Case Laws Income Tax

Long term capital gain - sale of land - Legal owner of asset/property - CIT(A) and the AO has rightly concluded that when GPA was executed, clearly proves that the......
November 24, 2022 Case Laws Income Tax

Application for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming refund - Section 119(2)(b) does not impose any limitation for......
November 24, 2022 Case Laws Income Tax

Levy of interest u/s 201(1A) - delayed remittance of TDS deducted - delay in remitting the amounts deducted as TDS arose only on account of the fact that the Officer in.....
November 24, 2022 Case Laws Income Tax

Addition u/s 68 - Bogus LTCG - Applying the said doctrine, we have no hesitation to hold that the transaction of purchase and sale of shares of SRK Industries under......
November 24, 2022 Case Laws Income Tax

Assessment framed u/s. 153C/263/143(3) - Such satisfaction note along with seized material is passed over to the ld. AO of ‘other person’. Thereafter, the ld.AO of the......
November 24, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - The set off of the impugned loss against the assessee’s other income without reference to s. 43(5) is clearly a mistake apparent from.....

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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,...