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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 851 to 900 of 6197 Records

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November 16, 2022 Notifications GST

Central Goods and Services Tax (Third Amendment) Rules, 2022 - Amendments in FORM GSTR-9 - Notification
November 16, 2022 Circulars DGFT

Allocation of quantity 5841 MT (raw/refined) Sugar by EU for export from India under TRQ for the year 2022-23 & allocation of quantity 8606 MTRV raw cane sugar by USA......
November 16, 2022 Circulars GST - States

Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No.......
November 16, 2022 Circulars GST - States

Clarification on refund related issues - refund of unutilized input tax credit in cases where credit is accumulated on account of rate of tax of inputs being higher than....
November 16, 2022 Case Laws GST

Refund claim of un-utilized Input Tax Credit (ITC) - Export - Intermediary Services or not - place of provision of services - A bare perusal of the recitals and relevant....
November 16, 2022 Case Laws GST

Right to file appeal - aggrieved person - Though the adjudication proceeding was initiated and passed against the driver/in-charge of the vehicle in question, the......
November 16, 2022 Case Laws Income Tax

Assessment u/s 153A - incriminating material is found during search under Section 132 or not? - the issue does not arise for consideration unless it can be demonstrated.....
November 16, 2022 Case Laws Income Tax

Offence u/s 276C(2) r/w 278B - Wilful attempt to evade tax, etc - Conduct of the petitioners itself would indicate that it was a case of delayed payment of tax or......
November 16, 2022 Case Laws Income Tax

Levy of penalty u/s 271B - default u/s 44AB - failure to get accounts get audited - Contradictory stand of the appellant when he contended that due to seizure of books......
November 16, 2022 Case Laws Income Tax

Disallowance of depreciation on lease hold land claimed u/s 32(1)(ii) - “right to mine” and the “surface right” falls within the definition of intangible assets as......
November 16, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - notice u/s 148 issued on non-existent entity as the assessee was dissolved - the name of assessee was struck off from the Registrar of.....
November 16, 2022 Case Laws Income Tax

Expenses as claimed u/s. 57(iii) - old dues not payable shown as Income from other sources - If the advance was taken from a Person who is now expired as per submissions....
November 16, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Bogus LTCG - Penny stock purchases - He merely makes general reference to the investigation report of the Department stating to have contained.....
November 16, 2022 Case Laws Income Tax

Addition u/s 28(iv) - salary paid to expatriates - there cannot be a benefit accruing to the Korean company when the Indian PE of the assessee company does not reimburse....
November 16, 2022 Case Laws Income Tax

Income from house property - excluding of service tax whereas in Form 26AS it is inclusive of service tax - assessee has deducted TDS on rent inclusive of service tax......
November 16, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - estimation of income u/s 44AD - addition made on credit summation made by the assessee - revenue had not come out with clear case of suppression.....
November 16, 2022 Case Laws Income Tax

Unexplained cash deposits during demonetization period u/s 69A - The cash deposited in the bank by the assessee during the demonetization period was out of the cash......
November 16, 2022 Case Laws Customs

Maintainability of appeal before the HC or SC - territorial jurisdiction - the dispute also is with respect to breach of condition of notification which may ultimately......
November 16, 2022 Case Laws Customs

Applicability of Doctrine of Merger - The doctrine of merger would not apply in this case. This is because the Apex Court while permitting leave to withdraw the appeal......
November 16, 2022 Case Laws Customs

Demand of differential duty - classification of imported goods - fire sprinklers - It cannot be concluded from the aforesaid Circular that fire sprinklers are excluded......
November 16, 2022 Case Laws Insolvency and Bankruptcy

Recovery of past dues of Maharashtra State Electricity Distribution Company Limited (MSEDCL) - There is a completely unexplained failure on MSEDCL’s part to lodge its......
November 16, 2022 Case Laws Companies Law

Seeking restoration of name of the Company in the Register of the Companies - shell Company - Section 252(1) of the Companies Act, 2013 - Order of NCLT rejecting the......
November 16, 2022 Case Laws Service Tax

SVLDRS - This scheme is for recovery of duty as also to recover tax and arrears of deficit amount. The scheme has been enacted with an object and purpose to minimize the....
November 16, 2022 Case Laws Service Tax

Classification of services - canteen services with the factory - outdoor catering services - On plain reading of entry 19A in the Notification dated 22.10.2013 it......
November 16, 2022 Case Laws Service Tax

CENVAT Credit availed based on the debit note - A perusal of Annexure-3, which is the so-called debit note, which is placed on record, reveals that it does not contain......
November 16, 2022 Case Laws Central Excise

Levy of Excise Duty - all types of scraps sold by the appellant value of which is reflecting in the balance sheet - It is clear that the appellant have cleared the scrap....
November 16, 2022 Case Laws VAT and Sales Tax

Violation of principles of natural justice - proof of inter-State trade - submission of C-Forms - In a writ proceeding under Article 226 of the Constitution of India,......
November 16, 2022 Case Laws Indian Laws

Illegal gratification/bribe - allegation against the person working in Income Tax Office as Tax Assistant - Tax Assistant had no role in the refund of income tax to the.....
November 16, 2022 Case Laws Indian Laws

Dishonor of Cheque - FIR against the misuse of blank cheques - Undisputedly seven numbers of blank cheques were handed over to the Finance company at the time of......
November 15, 2022 Notifications SEBI

Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Sixth Amendment) Regulations, 2022 - Notification
November 15, 2022 Case Laws Income Tax

Taxation of redemption amount of the policy prematurely surrendered - Case of the department that the petitioner had received the surrender value of policy upon its......
November 15, 2022 Case Laws Income Tax

Levy of interest invoking Section 220(2) - The appellants and the company are two separate and distinct assessees. Further, the amount was demanded based on search......
November 15, 2022 Case Laws Customs

Levy of penalty on CHA u/s 112(a) and 114A of the Customs Act - If the proceedings against the importer has thus come to an end, it will be discriminatory and unfair to.....
November 15, 2022 Case Laws Customs

Request for denotification of alloted land in the midst of the SEZ - despite the land was allotted to the petitioner and even after lapse of 12 years, the petitioner had....
November 15, 2022 Case Laws Customs

Smuggling - Gold/studded jewellery - baggage rules - In the absence of recourse to section 123 of Customs Act, 1962, the linkage of the several inferences and......
November 15, 2022 Case Laws Service Tax

Extended period of limitation - suppression of facts or not - it is not only the larger bench decision which settled the law law but there were contrary circulars of the....
November 15, 2022 Case Laws GST

Condonation of delay of a period of 3 and ½ years in filing present petition - appellant contend that the limitation would start to run only after a notification is......
November 15, 2022 Case Laws GST

Cancellation of GST registration of the petitioner - The explanation offered by the petitioner in not making GST payment, filing returns and preferring an appeal......
November 15, 2022 Case Laws GST

Cancellation of GST registration of petitioner - The petitioner neither filed a reply to the show-cause notice nor did it’s authorized representative appear before the......
November 15, 2022 Case Laws Income Tax

Exemption u/s 11 - donations received by the Appellant - it is clear that should there be any violation with regard to receipt of capitation fee, the AO could not have......
November 15, 2022 Case Laws Income Tax

Addition of gift u/s 56(2)(vii) - gift been received by the assessee directly from the uncle - The only reason to treat the same as the income of the assessee is that......
November 15, 2022 Case Laws Income Tax

Disallowance of interest made or borrowed funds - Even before us also, general submissions have been made that the amounts have been utilized for commercial expediency......
November 15, 2022 Case Laws Income Tax

Addition on account of Sales Commission - Non-deduction of TDS u/s 194H - Payment of commission of employees as part of sale or otherwise - Merely, the claim made by the....
November 15, 2022 Case Laws Income Tax

Addition u/s. 41(1) - bogus creditors - cessation of liability in case of outstanding of above sundry creditors - the given facts and circumstances suggests that the......
November 15, 2022 Case Laws Income Tax

Addition made u/s 41(1) - Cessation of Liability u/s 41(1) - assessee has never claimed these expenses in its return of income - when no claim has been made by the......
November 15, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Disallowance u/s 40(a)(ia) - Applicability of TDS on payment of commission, labour charges and advertisement - The amounts referred under three....
November 15, 2022 Case Laws Customs

Appeal before the Tribunal - Under Customs Act or Central Excise Act - Scope of the order passed by proper officer - demand in respect of import of goods at concessional....
November 15, 2022 Case Laws Customs

Seeking provisional release of imported goods seized - dry dates - it is also important to note that the investigation is ongoing and country of origin of the goods will....
November 15, 2022 Case Laws Companies Law

Restoration of name of the company in the Register of Companies - there was no situation to justify the restoration of name of the Company - It is true that this......
November 15, 2022 Case Laws Insolvency and Bankruptcy

Validity of approved Resolution Plan - Authorized Representative on behalf of majority of home buyers represented - the view of individual homebuyer is therefore......

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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