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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 951 to 1000 of 6197 Records

1 ....16 17 18 192021 22 23 24........ 124

November 11, 2022 Case Laws Customs

- Classification of goods - melting scrap - the petitioner has not produced any evidence to substantiate that the imported goods were Heavy Melting Scrap (HMS). We......
November 11, 2022 Case Laws Customs

Classification of Hard Disk Drives - The design of the Schedule encompassing all products within the tariff enumeration does not offer scope for traversing beyond the......
November 11, 2022 Case Laws Customs

Relevant date for filing of Refund - It is settled that even if the refund claim is filed well within the time and the same is returned for want of clarification or......
November 11, 2022 Case Laws Insolvency and Bankruptcy

Committee of Creditors - including the Appellant as member of CoC - The Adjudicating Authority has grossly erred in overlooking the fact that allowing membership of the.....
November 11, 2022 Case Laws Money Laundering

Money Laundering - Jurisdiction of lower court - If the ED wants to invoke the provisions of the PMLA to discern the offence under Section 3 of the PMLA, the designated.....
November 11, 2022 Case Laws Service Tax

Extended period of limitation - the genesis for issuing show-cause notice for extended period of limitation is from the very material on record before the authority -......
November 11, 2022 Case Laws Indian Laws

Dishonor of Cheque - rebuttal of presumption - Although it is permitted in a case of such nature to raise a probable defence from the available materials in the......
November 11, 2022 Case Laws Indian Laws

Dishonor of Cheque - Direction to deposit 30% of composition amount in lieu of suspension of sentence imposed by learned trial Court - ven if original complaint is filed....
November 10, 2022 Case Laws GST

Refund of Input Tax Credit - tax on the export of eggs - nil rated commodity - petitioner had instead of opting for exports without payment of tax, had opted for the......
November 10, 2022 Case Laws GST

Refund of interest amount deposited - Scope of Section 50 - If such interpretation is accorded, the contention of the petitioner that the interest so levied against the.....
November 10, 2022 Case Laws GST

Eligibility to claim ITC - Inputs - GST / tax paid on purchases made to meet the obligations under corporate social responsibility will be eligible for input tax credit.....
November 10, 2022 Case Laws GST

Territorial Jurisdiction of Advance Ruling Authority - As seen from this provision there is a territorial nexus between the authority for advance ruling of a state and......
November 10, 2022 Case Laws Income Tax

Unaccounted cash - On-money received - Merely finding the name of the transaction in the excel sheet during the search cannot held the assessee responsible for cash......
November 10, 2022 Case Laws Income Tax

Unexplained Cash deposit during demonetization - Assessee is regular in filing his Return of Income for more than nine years and has already shown his books of accounts.....
November 10, 2022 Case Laws Income Tax

Rectification u/s 154 - Addition u/s 54 - sale of property - Merely there is an observation of the revenue audit party it is not a mistake apparent on record. - There......
November 10, 2022 Case Laws Income Tax

Unexplained cash deposits - conclusions have to be drawn on the basis of certain admitted facts and materials and not on the basis of presumption of facts Once nothing......
November 10, 2022 Case Laws Central Excise

Remission of Excise duty - rejection of the remission application on the ground that fire was avoidable and due to not taking proper care by the appellant - Be it of......
November 10, 2022 Case Laws Central Excise

Classification of goods - Folders for inserting certificates - The criteria being that all the printing or writing that is required to be done on the said cards is......
November 10, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - If the argument of the ld. AR is accepted then the supervisory authority of the Pr. Commissioner granted under the Act is hampered. Provisions.....
November 10, 2022 Case Laws Income Tax

Receipt of interest on enhanced compensation - Income from other sources - the interest received by the assessee u/s 28 of the Land Acquisition Act, 1984 on enhanced......
November 10, 2022 Case Laws Income Tax

Nature of expenditure - Allowable business expenditure or personal expenditure - education expenses of the daughter - With the logic advanced by assessee, every......
November 10, 2022 Case Laws Customs

Refund of excess duty paid - The appellant was denied relief before a higher forum by contending that Department intends to file an appeal. Even after accepting the......
November 10, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Liquidation proeedings - fraudulent transactions - The self–contained IBC in Sec.35(2) empowers the liquidator to take possession (custody) and control of all......
November 10, 2022 Case Laws Service Tax

Levy of service tax - Cost sharing agreement - group company associated enterprise - since the activities under taken under the cost sharing agreement do not amount to......
November 10, 2022 Case Laws Central Excise

Process amounting to manufacture - Green Houses - Revenue was of the view that 'greenhouses' are put up as elements to be assembled on site, and appellant was......
November 10, 2022 Case Laws VAT and Sales Tax

Open purchase order - inter-state sale or not - The Open Purchase Orders do not constitute any Contract. The Purchase Orders issued from time to time for supply of goods....
November 10, 2022 Case Laws VAT and Sales Tax

Recovery of arrears of tax - When the Hon'ble Supreme Court has held that taxes paid by the assessee/appellant will not be refunded, it does not allow the Department to.....
November 10, 2022 Case Laws Indian Laws

Dishonor of Cheque - ongoing moratorium period as contemplated u/s 14 of the IBC - The moratorium provision not extending to persons other than the corporate debtor. In.....
November 9, 2022 Case Laws GST

Cancellation of GST registration of petitioner - Concededly, no notice was issued to the petitioner requiring, as mandated by Rule 25, his presence at the time of......
November 9, 2022 Case Laws Income Tax

TDS u/s 192 - LTC to an employee - exemption u/s 10(5) - foreign travel - A foreign travel also frustrates the basic purpose of LTC. The basic objective of the LTC......
November 9, 2022 Case Laws Income Tax

Nature of land sold - distance from the limits of municipality - agricultural land - ITAT manifestly erred in remanding the matter to the Assessing Authority instead of.....
November 9, 2022 Case Laws Income Tax

TDS u/s 195 - payment made to non-resident marketing partner - the services rendered by marketing partner is in the nature of FTS, the assessee ought to have deducted......
November 9, 2022 Case Laws Income Tax

TCS on Scrap - section 206C - there is no requirement that the goods to be eligible for scrap should be produced/manufacture by the seller itself. - In present......
November 9, 2022 Case Laws Income Tax

Penalty u/s 271D and penalty u/s. 271E - Default u/s 269SS and u/s 269T - Loan/deposits taken/paid by the assessee in cash is more than Rs.20,000/- - after evaluating......
November 9, 2022 Case Laws Income Tax

Addition invoking provisions u/s 56(2)(vii)(b) - assessee only received lease hold right for 99 years - difference of stamp value minus sales consideration - The......
November 9, 2022 Case Laws Income Tax

Trading in shares - allegation of transactions in penny stock scrip - unexplained income - Assessee has not paid the purchase cost nor received the entire sale......
November 9, 2022 Case Laws Income Tax

Disallowance of professional fee paid - genuineness of expenses - Even a layman will not convince that after paying crores of rupees over the period to consultant......
November 9, 2022 Case Laws Income Tax

Rectification u/s 154 - Capital gain computation - Having admitted to this mistake in his order, there was no other recourse available in law to the Ld.CIT(A) other than....
November 9, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - AO has not verified the cash deposited by the partners and also loan taken from the Trust and cash embezzlement and interest free advances to......
November 9, 2022 Case Laws Income Tax

TDS u/s 195 - nature of 'referral fee' paid outside India - No services were rendered in India by these two companies for facilitating the investment in the assessee......
November 9, 2022 Case Laws Insolvency and Bankruptcy

Seeking recall of order - It must be borne in mind that, if the Restoration Application preferred by the Party / Person is dismissed, at the threshold, then, there is a.....
November 9, 2022 Case Laws Indian Laws

Dishonor of Cheque - Application of Money Lending Act - The complainant in the cross examination though admits that he is engaged in money lending business and he is not....
November 9, 2022 Case Laws Indian Laws

Dishonor of Cheque - pre-mature complaint - time limit for filing of complaint from the date of cause of action - The complaint under Section 138 of Negotiable......
November 8, 2022 Case Laws GST

Validity of Show Cause notice - SCN issued to driver - Seeking release of goods - This Court is of the considered opinion that the petitioner was not given adequate......
November 8, 2022 Case Laws GST

Seeking release of goods - Expired E-Way bill - The statements made at para-11 of the counter affidavit by the respondent regarding the mismatch in the quantity of goods....
November 8, 2022 Case Laws GST

Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the......
November 8, 2022 Case Laws GST

Classification of goods - CRP Test Kit - Hb1Ac Test Kit - The impugned product CRP Test kit is based on mice anti- CRP antibody / mice antisera and thus covered under......
November 8, 2022 Case Laws GST

Classification of goods - CNG dispenser - can be construed as “pump” or otherwise - Since the impugned product, CNG Dispenser, does not use any external force driven by.....
November 8, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - when facts are disclosed in a return and are misstated, the raising of a legal plea of the exemption cannot make the return a false return within....
November 8, 2022 Case Laws Income Tax

Scope of of Sections 44BB(1) and 44BB(2) - computation of the ‘presumptive taxable income’ - the amount reimbursed to the assessee (service provider) by the ONGC......

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F: Transfer of ITC without filing ITC-02

A: Director Identification Number

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

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

A: Electronic Liability Register