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Highlights / Annotations / Catch Notes For December of 2022

Home Highlights December December 2022 Year 2022

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F: Advance Ruling
F: GST ON EXTRA BED
H: Valuation of goods - service of SCN (to accountant of the firm) - As t...
H: Detention of goods alongwith vehicle - without E-Way bill - invoice va...
H: Delay in filling ROI - application for condonation of delay u/s 119(2)...
H: Reopening of assessment u/s 147 - Validity of order u/s 148A - all suc...
H: Rectification of mistake u/s 154 - the explanation of payments on Holi...
H: Requirement of TDS - Levy of late filing fee on account of delay in fi...
H: Fixed Place PE - Taxability of offshore supply of goods - Attribution ...
H: Reopening of assessment u/s 147 - addition u/s 68 - As the failure on ...
H: Allowability of interest expenses under “Income from Other Sources” - ...
H: Exclusion of insurance charges from the export turnover for computing ...
C: Extension of compliance period – Fund raising by large corporates thro...
F: GST on import of service
H: Jurisdiction of Single Member Bench of the Income Tax Appellate Tribun...
N: U/s 51A (4) of Customs Act, 1962, to exempt deposits into ECL till 30t...
N: Amendment in Notification No. 19/2022-Customs (N.T.) dated the 30th Ma...
H: Classification of imported goods - LCD panels - LCDs are not articles ...
H: Jurisdiction - power of DGFT to amend the Import Policy Condition - co...
H: EPCG Scheme - non-fulfilment of export obligation - The findings of th...
F: Place of Supply
H: Allegation on Karvy Stock Broking committed fraud with respect to thou...
F: Income received from Admission cancellation - Educational Institute
H: Initiation of CIRP - Priority of consideration and admission of applic...
H: Search operation under Section 37 of FEMA - The petitioner instead of ...
F: GST on ITC reversal recovered from supplier
F: GST on compensation received
F: GST on advance from customer
F: GST on amount not paid to supplier
C: Phased Implementation of Electronic Cash Ledger (ECL) in Customs w.e.f...