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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 751 to 800 of 6197 Records

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November 22, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Appointment of RP on suggestion of Creditor instead of nomination of RP by the Board - There are no substance in the submissions of Learned Counsel for the......
November 22, 2022 Case Laws Insolvency and Bankruptcy

Institution of prosecution against the ex-directors of the Corporate Debtor u/s of IBC, 2016 - suspended board - allegation of non-cooperation - There is also no finding....
November 22, 2022 Case Laws Insolvency and Bankruptcy

Approval of the Resolution Plan - discriminatory plan - Farmers were given 100% of the dues whereas the Appellant has given only 1% of the dues - there is no embargo for....
November 22, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Decree Holder - Financial Creditor - the debt in this case arising out of a decree, is a Financial Debt. - Section 3(11) of the Code defines debt as....
November 22, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - financial debt - interest of three quarters which accrued and became payable as a debt - the application filed under Section 7 of the Code could be.....
November 22, 2022 Case Laws Insolvency and Bankruptcy

Admission of claims by Liquidator - Respondent Nos. 2 to 6 are not getting any double benefit on the other hand they are loosing part of the claim even after admission......
November 22, 2022 Case Laws Insolvency and Bankruptcy

Seeking withdrawal of application u/s 12A of IBC - Commercial wisdom of COC - Appellant who was representing the Corporate Debtor and has submitted the Settlement......
November 22, 2022 Case Laws Service Tax

Extended period of limitation - scope of SCN - the appellant was to provide competent operating staff to operate the JCB. Further, the JCB was to be operated as per the.....
November 22, 2022 Case Laws Service Tax

Extended period of limitation - As regards the remaining amount, the appellant had submitted that since the appellant is a big concern and receiving so many different......
November 22, 2022 Case Laws Service Tax

Valuation of services - Authorized Service Station - inclusion of price of spare parts and lubricants where during the provision of Authorized Service Station Services,.....
November 22, 2022 Case Laws Service Tax

Levy of service tax - declared service or not - to refrain from an act or tolerate an act - The element of service being provided was never a fact of the present case.......
November 22, 2022 Case Laws Central Excise

Levy of penalty u/r 26 of Central Excise Rules, 2002 - fraudulent passing of cenvat Credit - it is clearly established that the appellant has facilitated by only issuing....
November 22, 2022 Case Laws Central Excise

Levy of penalty - The intimation was sent vide letter dated 31.12.2015 i.e. even prior the clearance of the goods. The question of evasion of duty does not at all arises....
November 22, 2022 Case Laws Indian Laws

Principles of res judicata - Whether the G.P.A. holder (also an advocate) of the plaintiff can be permitted to act like a counsel and cross-examine the witnesses? -......
November 21, 2022 Case Laws Income Tax

Exemption u/s.11 - Denial of exemption audit report in form 10B was not furnished along with the return of income - audit report was filed by the assessee before the......
November 21, 2022 Case Laws Income Tax

Nature of receipt - Agriculture income - sale of tea bushes and receipt received on account of sale of trees as business income of the assessee - the action of the lower....
November 21, 2022 Case Laws Income Tax

Disallowance of loss on sale of shares being stock in trade - The transaction in question, since was not related to the business activity of the assessee, therefore, the....
November 21, 2022 Case Laws Income Tax

Fresh registration of trust u/s 12A(1) w.e.f. 1.4.2021 and u/s 80G - Power of CIT(E) to impose conditions - CIT(E) did not enjoy the power to prescribe/impose any......
November 21, 2022 Case Laws GST

Distribution and eligibility of Input Service Distributor (ISD) credit of Service Tax under Section 140 of the CGST Act 2017 - Petitioner, through its respective......
November 21, 2022 Case Laws Income Tax

Penalty u/s 271AAA - declaration of undisclosed income - voluntary or not - CIT(A) confirmed the levy of penalty - income was declared in the ITR post search but not u/s....
November 21, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - As against the interest income as per Form 26AS, the assessee has accounted for the same at less in the P&L account and there is under......
November 21, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Reason to believe - AO had sufficient material to form a prima facie belief that the assessee has engaged in creating bogus....
November 21, 2022 Case Laws Income Tax

Estimation of income from the business of plying of buses - The deposit of the specified bank notes is about 5% of the total turnover of the assessee. When the AO......
November 21, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Reason to believe - Addition u/s.68 - unsecured loans obtained - the nexus between the alleged material, i.e. the investigation report.....
November 21, 2022 Case Laws Customs

Detention of detenue - COFEPOSA - smuggling activity - Delay in passing the order of detention - the delay in the execution of the detention order is satisfactorily......
November 21, 2022 Case Laws Customs

Revocation of Customs Broker License - there is not even an assertion by the Revenue that on the day the Shipping Bills were filed the exporters did not exist at the......
November 21, 2022 Case Laws Companies Law

Initiation of multiple proceedings by ROC under section 206(4) of The Companies Act, 2013 - the provisions for inspection, inquiry and investigation are distinct from......
November 21, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP for realisation of interest due - The interest clause in the invoices cannot be treated as an agreement between the parties for claiming interest and.....
November 21, 2022 Case Laws Money Laundering

Money Laundering - generation of proceeds of crime - predicate offence - Simply labeling pure civil disputes with “moneylaundering” or “an Economic Offence” itself......
November 21, 2022 Case Laws Indian Laws

Validity of e-auction sale - property sold by Bank against recovery of default loan - HC set aside the auction - The finding returned by the Tribunal was well reasoned......
November 19, 2022 Case Laws GST

Cancellation of the registration of the petitioner - principles of natural justice followed or not - While the show cause notice says that “in case” the petitioner has......
November 19, 2022 Case Laws GST

Levy of GST - agricultural produce - seeds received, processed, packed and returned by the Applicant, as job worker - Had the activities of the applicant are only......
November 19, 2022 Case Laws GST

Valuation - inclusion of cost of the diesel incurred for running DG Set in the Course of Providing DG Rental Service - the consideration for reimbursement of expenses,......
November 19, 2022 Case Laws Income Tax

Exemption from tax - disability pension - Defence Forces Personnel / Indian Air Force - assessee had taken pre-mature retirement at his own request, before disability -.....
November 19, 2022 Case Laws Income Tax

Deduction u/s 80-IB - as per assessee different sizes of polyurethane foam are used as automobile seats and therefore the end product can be said to be the automobile......
November 19, 2022 Case Laws Income Tax

Validity of the order 278(2) - compounding of offence u/s 279(2) - Income Tax Authorities have the power to compound the offence either before or after the institution......
November 19, 2022 Case Laws Income Tax

Audit Objections – relevance in making re-assessments - The function of the audit is essentially executive in nature, while the function of the assessing officer and his....
November 19, 2022 Case Laws Income Tax

Addition u/s 68 - bogus accommodation entry - There is no presumption that the people having smaller income cannot make small savings. Moreover, there is no linkage on......
November 19, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - treating capital expenditure as revenue expenditure in the absence of any revenue recognition - t the assessee demonstrated that it had acted......
November 19, 2022 Case Laws Income Tax

Speculative loss - trading transactions on NSEL platform - For the purpose of carrying out transaction with NSEL they use to keep 3.5% of the value of the transaction as....
November 19, 2022 Case Laws Income Tax

Deduction u/s 80P - interest income received from parking its surplus funds with Co-operative Bank - interest would be eligible for claim of deduction under section......
November 19, 2022 Case Laws Income Tax

Deduction u/s. 80IC - belated return filled - if deemed fit, the assessee can still approach the Board for consideration of its case and if the Board finds merit in the.....
November 19, 2022 Case Laws Income Tax

Validity of the final assessment order due to non-service of the Dispute Resolution Panel’s (DRP) directions - AR candidly admitted before the Tribunal that, on the......
November 19, 2022 Case Laws Income Tax

TDS u/s 194A - interest paid to consumers on security deposit - Disallowance u/s. 40(a)(ia) ignoring the fact that average interest is merely Rs. 84/- per consumer and......
November 19, 2022 Case Laws Customs

Maintainability of petition - availability of alternate remedy - Classification of imported goods - Glucometer - As the Tribunal has already expressed its views in an......
November 19, 2022 Case Laws Customs

Export promotion schemes - forge/fake DEPB licences/scrips - There is no provision to transfer the benefit of any exemption either under the policy or any notification......
November 19, 2022 Case Laws Customs

Seeking release of declared goods - Misdeclaration of imported goods - The appellant’s prayer for interim relief by releasing only the quantity of goods actually......
November 19, 2022 Case Laws Insolvency and Bankruptcy

Recovery of Fee payable to Resolution Professional from the Income Tax Department and the Excise and Taxation Department of state - Appellants (revenue authorities)......
November 19, 2022 Case Laws Insolvency and Bankruptcy

Validity of order of CoC rejecting the claim - Seeking to release the lawful dues of the Applicant and credit/make payment of TDS - Related party - Applicants had......
November 19, 2022 Case Laws Service Tax

Reversal of proportionate CENVAT Credit - when the appellant have categorically agree for the reversal of Cenvat credit by way of opting for option provided under......

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N: Land Customs Stations and Routes for import and export of goods by lan...

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

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

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...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register