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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 701 to 750 of 6197 Records

1 ....11 12 13 141516 17 18 19........ 124

November 24, 2022 Case Laws Income Tax

Disallowance with respect to expenditure on ESOP u/s 37 - the expenditure in question is wholly and exclusively for the purpose of the business of the assessee and the......
November 24, 2022 Case Laws Income Tax

Addition u/s 68 in respect of jewellery - It is not in dispute that what is received as gift is only jewellery. Hence, what is received is only gift in kind.......
November 24, 2022 Case Laws Income Tax

Condonation of Delay of 402 days - We note that the assessee is a District Central Co-op. Bank, managed by highly qualified officers and well trained professionals in......
November 24, 2022 Case Laws Customs

Levy of IGST on gods imported under EPCG Scheme - Period between 1.7.2017 to 12.7.2017 - the amendment to Notification No.16/2015-Cus dated 1st April 2015 was......
November 24, 2022 Case Laws Customs

100% EOU - Seeking the SHIS (Status Holder Incentive Scrip) - status holder is entitled to a Duty Credit Scrip @ 1% of FOB value of exports - the Respondent cannot take.....
November 24, 2022 Case Laws Companies Law

Transfer of shares before liquidation - company in liquidation was ordered to be wound up - The validation of which is sought, have been entered into being fully......
November 24, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Related party - Appellant being ‘related party’ cannot be part of the CoC - present is not a case where IRP has reviewed its decision - there is no error in the......
November 24, 2022 Case Laws Insolvency and Bankruptcy

Seeking review of the order - adverse remarks against the applicant - Applicant suppressed material facts and misguided the members of CoC to achieve the desired......
November 24, 2022 Case Laws Insolvency and Bankruptcy

Valuation of Land - Liquidation proceedings - Issue attained finality - Appellant sought fresh valuation - Appellant has filed this Appeal only to delay the proceedings,....
November 24, 2022 Case Laws Central Excise

Retraction of statements relied upon - The departmental investigating agencies as well as the Adjudicating Authorities have not yet started observing compliance of......
November 24, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - the appellant have complied with the condition prescribed under Rule 6(3)(ii) read with sub-rule (3A) of Rule 6 of Cenvat Credit Rules,......
November 24, 2022 Case Laws Central Excise

CENVAT Credit - inputs used for repair - The adjudicating authority himself observed that the processes undertaken was “incidental and ancillary to the completion of the....
November 24, 2022 Case Laws Indian Laws

Dishonor of Cheque - object underlying Section 138 of the Act is to promote and inculcate faith in the efficacy of banking system and to create an atmosphere of faith......
November 23, 2022 Act Rules Companies Law

The registered valuer can follow either of the valuation standards as specified not the both - (a) internationally accepted valuation standards or (b) valuation......
November 23, 2022 Act Rules Companies Law

Eligibility for registered valuers - "not ineligible" took five years to become "not eligible" - Rule 3(2)(c) of the Companies (Registered Valuers and Valuation) Rules, 2017
November 23, 2022 Case Laws Income Tax

Period of limitation for levy of penalty - Penalty proceedings u/s 271D - penalty order, was passed beyond the time period prescribed by Section 275(1)(c) - the same......
November 23, 2022 Case Laws Income Tax

Levy of interest u/s 220(2) - Revenue demanded interest on the amount refunded to the Assessee - The demand for interest raised by the AO is contrary to the Circular......
November 23, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - we could not made out any evidence of the assessee having explained the issue of 'prior period expenses' before the AO. Therefore, assessment......
November 23, 2022 Case Laws Income Tax

Disallowance of expenditure incurred on the acquisition of the land made in cash u/s 40A(3) - the income having been held taxable under the head “income from business or....
November 23, 2022 Case Laws Income Tax

Exemption u/s 11 - Scope of amendment to Section 2(15) - dominant object test - the aforesaid activities of the Appellant are directed towards the benefit of investors......
November 23, 2022 Case Laws Income Tax

Disallowance of donation paid by the assessee to school - how a school would block the business of the assessee on account of non-payment. If at all, this payment had......
November 23, 2022 Case Laws Income Tax

Disallowance of Commission paid to 13 persons for a single land deal - No material has been placed by assessee to controvert the findings of lower authorities - Additions confirmed - AT
November 23, 2022 Case Laws Customs

Levy of penalty - import of new/unused jewellery - there is absolutely no misdeclaration between the description and / or value declared in the Bill of Entry and the......
November 23, 2022 Case Laws Customs

Custodian of ICD - cost recovery charges of the custom staff - The Commissioner, under the impugned orders, did not revoke the approval of the custodianship nor was the.....
November 23, 2022 Case Laws Customs

Confiscation - Smuggling - Gold Bars - town seizure - the burden of proof under Section 123 of the Act is not shifted on the appellant. Revenue has not been able to......
November 23, 2022 Case Laws Insolvency and Bankruptcy

Attachment of immovable property - In forensic audit report it appears that it was noticed that fraud was committed by the appellant in getting the property registered......
November 23, 2022 Case Laws Service Tax

Classification of Works Contract service -original work - Had the authorities below gone through each and every work order and the annexure mentioning the scope of work.....
November 23, 2022 Case Laws Service Tax

Refund of service tax deposited under mistake of law - doctrine of unjust enrichment - it is held that under the facts and circumstances as the appellant have deposited.....
November 23, 2022 Case Laws Central Excise

Extended period of limitation - there is no failure and/or willful suppression of any fact of the transaction by the Appellant, having entered and recorded the......
November 23, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - provision for slow/non-moving inventory made - Admittedly, revenue have not been able to identify the details of inventory or asset, for......
November 23, 2022 Case Laws Central Excise

Levy of Equivalent penalty u/s 11AC - In the case where the appellant has paid the entire amount of duty due along with the interest thereon, the central excise officer.....
November 23, 2022 Case Laws VAT and Sales Tax

Classification of goods - emulsified bitumen - Rate of tax - 12.5% or 4% - Assessee is held liable to a levy 4 per cent tax in terms of the Entry 16, Schedule 2, Part II....
November 23, 2022 Case Laws Indian Laws

Dishonor of Cheque - It is held that the witnesses examined by one party cannot be allowed to be examined on behalf of the opposite party at its instance. Learned......
November 22, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Value Added Tax paid by assessee and claimed as deduction u/s.37 r.w.s. 43B or u/s 40(a)(iib) - scope of amended provisions of section......
November 22, 2022 Case Laws Income Tax

Allowable business expenses - commission paid by assessee to his daughter-in-law - in the absence of any evidence to the effect of actual rendering of services and work.....
November 22, 2022 Case Laws Income Tax

Restoration of deemed withdrawal of appeal - Declaration filed by the assessee u/s. 4(1) of the Direct Tax Vivad Se Vishwas Act, 2020 found as false - the Revenue cannot....
November 22, 2022 Case Laws Income Tax

Corporate Social Responsibility (CSR) expenses - Allowable business expenses u/s 37 - it is clearly seen that there is an obligation on the respondent/assessee to fulfil....
November 22, 2022 Case Laws Income Tax

TP Adjustment - adjustment on account of AMP expenditure - We are unable to accept the said contention of the learned counsel for the Revenue that since the Assessee......
November 22, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe at the stage of re-opening - there has been application of mind while granting the approval under Section 151 of the.....
November 22, 2022 Case Laws Income Tax

Understatement of income on account of sale of energy - change in method of accounting of sales realization - if action of Ld. A.O and the Ld. CIT(A) in adding on......
November 22, 2022 Case Laws Income Tax

Revision u/s 263 - Since the two properties referred by Ld. PCIT belonged to the partnership firm, the profit on sale of those properties cannot be assessed in the hands....
November 22, 2022 Case Laws Income Tax

Unexplained money u/s 69A - Reliance on dumb document found from the premise of third party - CIT(A) has rightly observed that the assessee cannot claim the seized......
November 22, 2022 Case Laws Income Tax

Deduction u/s. 80IE - Claim denied as the return of income filed by the assessee was belated - Since the assessee has filed belated return, the claim of deduction under.....
November 22, 2022 Case Laws Income Tax

Rectification of mistake u/s 254 - the aspect of ownership of the property in joint names which was the subject matter for making the addition as per the stamp valuation....
November 22, 2022 Case Laws Income Tax

Addition u/s.68 - unexplained gifts received - When the provisions of Section 68 of the Act per se could not be made applicable, as no receipt of money was available......
November 22, 2022 Case Laws Income Tax

TDS u/s 194A - Addition u/s 40(a(ia) - TDS on factoring charges - In the nature of interest or not - The transaction entered into by the assessee is with M/s SBI Global.....
November 22, 2022 Case Laws Income Tax

Addition u/s. 28(iv) - waiver of loan - value of benefit arising from business of the assessee - the assessee has received loan from certain parties for the purpose of......
November 22, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - income declared duty survey - voluntary delcaration or not - it is not a case wherein a disclosure was voluntarily made, indeed the assessee......
November 22, 2022 Case Laws Income Tax

Nature of expenses - Disallowance of software expenditure by treating it as capital in nature - The assessee renders software development services and therefore the use.....
November 22, 2022 Case Laws Customs

Classification of imported gold coins - restricted / prohibited goods - gold coins are such articles of gold which are in the form of coin, but being the coins of non......

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F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

F: Merger of two GSTIN in the same State - Procedure to be followed

F: Labour Cess applicable on cost of construction without GSt or gross cost

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: interest lability on ITC when payment to supplier is made after 180 days

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...