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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 801 to 850 of 6197 Records

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November 19, 2022 Case Laws Central Excise

Seeking refund of amount paid under threat or duress in pursuance of an investigation - Though the original issuance of the show-cause notice may be in terms of the......
November 19, 2022 Case Laws Central Excise

Refund of amount of interest in addition to amount of duty estimated under SVLDR Scheme - it becomes abundantly clear that amount in question of Rs.17,38,023/- was to be....
November 19, 2022 Case Laws Central Excise

Clandestine Removal - reliance on private records - It is settled legal position that charge of clandestine clearance is a serious charge and the onus to prove the same.....
November 19, 2022 Case Laws Indian Laws

Auction of secured property by the Bank - Period of limitation under SARFAESI Act - It is required to be noted that the suit was for damages/compensation, with respect......
November 19, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of director of a company u/s 141 of NI Act - prosecution u/s 138 of NI Act without the company being arraigned as an accused -......
November 19, 2022 Case Laws Indian Laws

Dishonor of Cheque - compounding of offence - Since in the case at hand, it is not in dispute that after passing of judgment dated 15.03.2022, parties have entered into.....
November 19, 2022 Case Laws Indian Laws

Dishonor of Cheque - validity of signature on the cheques - rebuttal of presumption - The accused is a bank employee. If really he issued the cheques in order to repay......
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 18, 2022 Case Laws GST

Seeking grant of Regular Bail - intent to evade tax / gst - cyclic transactions was tracked in Business Analytics and Fraud Analysis module BIFA - Though non issuance of....
November 18, 2022 Case Laws GST

Validity of summary notices and summary orders - Admittedly, the petitioners in the respective applications have been denied of principle of natural justice. In view of.....
November 18, 2022 Case Laws GST

Cancellation of GST registration of petitioner - dispute over unpartitioned property and of the business concern - The proper course was to leave the concerned authority....
November 18, 2022 Case Laws Income Tax

TDS u/s 195 - Disallowance u/s 40(a)(i) - payment made to International Freight Forwarding Agents (related companies) - those foreign companies are independent legal......
November 18, 2022 Case Laws Income Tax

PE in India - employees visiting India prior to the date of contract - scope of Article 5(2)(g) of India Cyprus Treaty - As per ITAT threshold period of twelve months......
November 18, 2022 Case Laws Income Tax

Validity of E-Assessment u/s 147 read with Section 144B - The petitioners permitted the authorities to proceed under Section 147 by responding to the notice. It is only.....
November 18, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - failure to re-invest the capital gains for the purpose of claiming Section 54 deduction - DR could hardly rebut the clinching settled legal......
November 18, 2022 Case Laws Income Tax

Assessment of trust - Deduction claimed under Chapter VI-A / Section 80G/80GGA r.w.s. 35AC in respect of donation paid to eligible trusts - application for rectification....
November 18, 2022 Case Laws Income Tax

Disallowance of Commission Expenses - prior period expenditure - due to poor sales performance, security was forfeited and adjusted - on request the same restored and......
November 18, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - bogus purchases - not only there existed new information with the AO from the credible sources, but also he had applied his mind and......
November 18, 2022 Case Laws Income Tax

Assessment of trust - unexplained investment - Merely because the building was used by assessee-trust without consideration that cannot be said to be, in any way, any......
November 18, 2022 Case Laws Customs

Confiscation of imported goods - penalty u/s 112(a) (i) of Customs Act - LED Module Lights Brand Samsung - suspension was made on 22.03.2017 pursuant to examination of......
November 18, 2022 Case Laws Companies Law

Oppression and mismanagement - the Applicants are seeking entirely new reliefs and the said reliefs are in the nature of fresh cause of action and completely out of the.....
November 18, 2022 Case Laws Insolvency and Bankruptcy

Application for withdrawal of IBC - Section 12A of I&B Code - Once the CIRP proceedings initiated and the Committee of Creditors constituted, the Adjudicating Authority.....
November 18, 2022 Case Laws Service Tax

Refund of accumulated CENVAT Credit - After the introduction of GST, the appellant is not able to take recredit of the said amount. Thus, the alternative prayer put......
November 18, 2022 Case Laws Service Tax

Refund of pre-deposit made under Section 35F by way of reversal in GST-ITC credit - Since the Commissioner (Appeals) has agreed that the appellant is eligible to avail......
November 18, 2022 Case Laws Central Excise

Restoration of appeal - The Tribunal became Functus officio once a final order has passed and there is no scope for restoring an appeal thereafter - there are no......
November 18, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - The waste and scrap are not manufactured goods whether they are generated at the premises of the principal manufacturer or at the premises of....
November 18, 2022 Case Laws Central Excise

Refund of excise duty - pre and post GST era - duty paid on clearance of goods prior to 1.7.2017 and such goods had been returned by the buyer as defective after......
November 17, 2022 Notifications DGFT

Export of Red Sanders wood by Forest Environment & Climate Change Department, Government of Odisha - Extension of time to finalize the modalities for export - Notification
November 17, 2022 Circulars DGFT

Relief in Average Export Obligation - All Regional Offices are requested to re-fix the Annual average export obligation for EPCG Authorizations for the year 2021-22 - Circular
November 17, 2022 Case Laws GST

Classification of supply - works contract - pure supply of goods or pure supply of services or composite supply of goods and services - activity of operation and......
November 17, 2022 Case Laws Income Tax

TDS u/s 194H - Commission / brokerage on Air Tickets - Supplementary Commission - Non deduction of tax at source (TDS) at 10% plus surcharge - In light of the consensus.....
November 17, 2022 Case Laws Income Tax

Allowable business expenditure/commercial expediency - Considering that the expenditure was in the nature of moneys advanced to the subsidiaries, it cannot be said that.....
November 17, 2022 Case Laws Income Tax

Validity of faceless assessment u/s 144B - not being granted a fair opportunity of hearing - this court is of the firm view that the principles of natural justice to the....
November 17, 2022 Case Laws Income Tax

Default u/s 201(1)/1A - period of limitation - limitation period was substituted from four years to six years for passing orders where TDS Statement had not been filed......
November 17, 2022 Case Laws Income Tax

TDS u/s 194A - addition u/s.40(a)(ia) - Non deduction of TDS - the necessary requirement got fully satisfied once the certificate in the requisite form was obtained by......
November 17, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - levying late-fee u/s 234E which was not leviable for period prior to 01.06.2015 - We find that it is not a case of revenue that the......
November 17, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - advance gross receipt and the interest receipt - The decision of the AO to allow / accept the advance fees as current liability cannot be......
November 17, 2022 Case Laws Income Tax

Nature of expenditure - interest expenses - revenue or capital expenditure - whether the interest expenditure is required to be added to the cost of work in progress in.....
November 17, 2022 Case Laws Customs

Prosecution proceedings - Import of goods without valid license - import of ball bearings (restricted items) instead of spare parts of Road Rollers - Necessary sanction.....
November 17, 2022 Case Laws Customs

Rate of Customs duty - Effective date of notification - on the date of bill of entry or date of clearance of goods - u/s 46 of the Act, the rate of duty enforced on the.....
November 17, 2022 Case Laws Customs

Valuation of imported goods - polished marble slab - the enhanced value once settled and duty having been paid accordingly without protest, importer is estopped from......
November 17, 2022 Case Laws Companies Law

Winding up of company - Payment of remuneration to the liquidator - The Tribunal mainly considered the provisions of IBBI (Liquidation Process) Regulations, 2016 as......
November 17, 2022 Case Laws Companies Law

Maintainability of appeal - Appeal against the consent order - Oppression and Mismanagement - consent order cannot be assailed in appeal - If the Appellant is of the......
November 17, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial creditors - The ‘Event of Default’ declared by the Respondent IDBI Bank has not been declared in accordance with the Inter-se Agreement......
November 17, 2022 Case Laws Money Laundering

Seeking grant of Regular Bail - Scheduled offence - The petitioner is a practicing advocate, in that circumstance, the liability of the petitioner for further......
November 17, 2022 Case Laws Money Laundering

Seeking grant of Regular bail - Money Laundering - embezzlement of government fund - the petitioner is a senior I.A.S officer of the State of Jharkhand. In the......
November 17, 2022 Case Laws Service Tax

Rejection of Refund claim - export of services - Rule 5 of Cenvat Credit Rules - there cannot be any more debit in the cenvat credit register on or after 01.07.2017 due.....
November 17, 2022 Case Laws Central Excise

CENVAT Credit - valid documents or not - input service distribution - ISD registration is a procedural requirement, therefore, even if there is a lapse of non-obtaining.....
November 17, 2022 Case Laws Indian Laws

Exemption from payment of additional toll under the New Industrial Policy, 2004 and package of incentives for development of industries in Jammu & Kashmir - the......
November 17, 2022 Case Laws Indian Laws

Forfeiture of properties of the first respondent - COFEPOSA - properties and the illegal earnings - The notice proceeds on the footing that once the relationship between....

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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