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Highlights / Annotations / Catch Notes For January of 2022

Home Highlights January January 2022 Year 2022

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Showing 1 to 50 of 494 Records

12 3 4 5........ 10

January 31, 2022 Case Laws GST HC

Court Rules on Levy of Interest & Penalty for Transitional Credit Reversal under TNGST Act, 2017; Section 74 in Focus.
January 31, 2022 Case Laws Income Tax HC

High Court Confirms New Reassessment Provisions u/s 148A Effective from April 1, 2021, Per Finance Act 2021.
January 31, 2022 Case Laws Income Tax AT

Section 68 Addition Deleted: Repayment Evidence Validates Loan Transactions, Says Commissioner of Income Tax (Appeals.
January 31, 2022 Case Laws Income Tax AT

Penalty for Wrong Tax Claim Deleted: Section 271(1)(c) Error Deemed Bona Fide, Not Inaccurate Income Reporting.
January 31, 2022 Case Laws Income Tax AT

Depreciation on Spectrum Fee Allowed u/s 32 of the Income Tax Act; Section 35ABB Not Applicable.
January 31, 2022 Case Laws Income Tax AT

Court Rules No Tax Liability on Property Transfer; Full Disclosure Made, Sections 2(47), 45, 48, 50C Not Applicable.
January 31, 2022 Case Laws Income Tax AT

Revision u/s 263 invalid if AO follows TPO's order per Section 92CA(4), despite Revenue prejudice.
January 31, 2022 Case Laws Income Tax AT

Claim Section 54F Deduction on Capital Gains for New Assets Even with Late Filing u/s 139(4.
January 31, 2022 Case Laws Income Tax AT

Assessee Allowed to Introduce New Legal Grounds During Appeal Under MAT Provisions; Case Remanded for Fresh Review.
January 31, 2022 Case Laws Customs AT

Court Rules Against Confiscation of Imported Waste Paper Due to Lack of Evidence; Penalties Overturned.
January 31, 2022 Case Laws Customs AT

Appeal Dismissed for Not Meeting Pre-Deposit Requirement Under Customs Act; No Waiver Allowed as Per Supreme Court Decision.
January 31, 2022 Case Laws Insolvency and Bankruptcy AT

Directive for Settlement Proposal to CoC Invalid Post-Approval: Ebix Singapore Case Limits Negotiation Scope Under IBC.
January 31, 2022 Case Laws Insolvency and Bankruptcy AT

Court Grants 30-Day Extension for Appellant to Pay Rs. 30 Crores Under Resolution Plan; Liquidation Looms if Missed.
January 31, 2022 Case Laws Service Tax AT

Refund Allowed for Mistaken Service Tax Payment: Section 11B Limitation Inapplicable as Amount Was a Deposit, Not Tax.
January 31, 2022 Case Laws Service Tax AT

Tribunal Overturns Previous Decision: New Ruling on Service Tax Treatment for Business Support Services and Mark-Up Differences.
January 31, 2022 Case Laws Central Excise AT

Clandestine Removal Case: Extended Limitation Period Invalid Due to Lack of Evidence on Suppression of Facts in Excise Returns.
January 31, 2022 Case Laws Indian Laws SC

High Court Grants Bail Overlooking Key Evidence and Serious Allegations of Fund Siphoning and Document Forgery.
January 31, 2022 Case Laws Indian Laws SC

Court Allows Arbitration to Proceed Amid Unsettled Issues on Sections 11(6) & 16 to Avoid Delays.
January 29, 2022 Case Laws GST HC

Court Warns Authorities on Delayed Electronic Credit Ledger Unblocking; Personal Liability for Future Rule 86A Violations.
January 29, 2022 Case Laws Income Tax HC

Income Tax Officer must independently verify audit objections u/s 147; notice quashed, admitted tax liability payable.
January 29, 2022 Case Laws Income Tax HC

Court Sets Aside Assessment Order Due to Portal Issues; Case Remanded for Reconsideration and New Submission Opportunity.
January 29, 2022 Case Laws Income Tax AT

Mutuality Deficit Not Considered Income u/s 2(24)(vii); Section 71 Set-Off Inapplicable for Losses.
January 29, 2022 Case Laws Income Tax AT

Reopening of Assessment Valid u/s 147; Lack of Evidence on Share Capital Introduction Justified Reassessment Approval.
January 29, 2022 Case Laws Income Tax AT

CIT's Revision u/s 263 Challenged: Assessment Order Stands if AO Conducted Inquiry, Even if Inadequate.
January 29, 2022 Case Laws Income Tax AT

CIT Uses Section 263 to Revise Assessment; AO's Lack of Inquiry on Land Sale Deemed Erroneous and Prejudicial.
January 29, 2022 Case Laws Income Tax AT

CIT(A) Decision Upheld: No Error Found in Deleting Addition for Share Application Money from Non-Genuine Parties.
January 29, 2022 Case Laws Income Tax AT

Assessee Wins Appeal: Deduction Allowed u/s 54B Despite Non-Filing Under 139(1) and Non-Deposit of Sale Proceeds.
January 29, 2022 Case Laws Income Tax AT

Royalty Rate for Associated Enterprises Limited to 0.75% u/s 92B of Income Tax Act, Overruling 2% Decision.
January 29, 2022 Case Laws Income Tax AT

Appeal on Capital Gains Assessability for Individual or HUF u/s 246A Seeks Merits-Based Review by Commissioner.
January 29, 2022 Case Laws Customs AT

DRI Show Cause Notice u/s 28 of Customs Act Lacks Jurisdiction; Principal Commissioner's Order Unsustainable.
January 29, 2022 Case Laws Customs AT

Declared Value of Confectionary Spare Parts Upheld Due to Insufficient Evidence from Revenue on Export Consignment's Valuation.
January 29, 2022 Case Laws Insolvency and Bankruptcy AT

Court Upholds Corporate Insolvency Resolution Process Despite Unstamped Documents; Section 9 Proceedings Continue Against Debtor.
January 29, 2022 Case Laws Insolvency and Bankruptcy AT

NCLT Admits CIRP Application Based on Rs. 6 Crore Operational Debt from 2015 Memorandum of Understanding.
January 29, 2022 Case Laws Service Tax AT

Court Rules No Service Tax on Member Donations and Freight Without Consignment Notes; Reverse Charge Not Applicable.
January 29, 2022 Case Laws Service Tax AT

Appellant not an "Intermediary" u/r 2(f) of 2012 Rules; service tax demand for Business Auxiliary Service invalid.
January 29, 2022 Case Laws Service Tax AT

Court Invalidates Service Tax on Club Services; Declares Club-Member Transactions as Self-Rendered, Not Taxable Services.
January 29, 2022 Case Laws Central Excise AT

Cess Credit Use for Excise Duty Post-2015: Demand Unsustainable Due to Lack of Suppression Evidence, Extended Limitation Invalid.
January 29, 2022 Case Laws Central Excise AT

Appellant Cleared of Formaldehyde Charges Due to Insufficient Evidence and Unsupported Allegations.
January 29, 2022 Case Laws Central Excise AT

Clandestine Tobacco Snuff Charges Dismissed Due to Lack of Evidence on Raw Material Procurement.
January 29, 2022 Case Laws VAT and Sales Tax HC

Tribunal Examines Bangalore to Navi Mumbai Goods Transfer: Sale or Stock Transfer? Section 5(1) CST Act in Focus.
January 28, 2022 Case Laws GST AAR

Tapping Oleo Resin from Forests by Contractors is a Composite Supply; 5% GST Rate Applies.
January 28, 2022 Case Laws GST AAR

Naturopathy center's accommodation services not exempt from GST under Entry No. 74, Exemption Notification No. 12/2017.
January 28, 2022 Case Laws GST AAR

Protowits Protein Powder Classified as Food Supplement Under HSN 2106, Subject to 18% GST Rate.
January 28, 2022 Case Laws GST AAR

Manpower Supply for Solid Waste Management Exempt from GST, Not a "Composite Supply" per Entry No. 3A, Chapter 99.
January 28, 2022 Case Laws Income Tax AT

Tax Revision Quashed: ESOP Expenditure Correctly Debited, Section 263 Misapplied by Principal Commissioner.
January 28, 2022 Case Laws Income Tax AT

Supreme Court Rules on Sugarcane Grower Payments: Deductibility Depends on Profit Distribution vs. Income Charge u/s 40A(2.
January 28, 2022 Case Laws Income Tax AT

AO's Addition Invalidated: No Evidence of Year-End Valuation Discrepancies Post-Section 133A Survey Statement.
January 28, 2022 Case Laws Income Tax AT

Section 68 Dispute: 6 Crore Addition Challenged in Tax Case; Survey u/s 133A Highlights Income Declaration Issues.
January 28, 2022 Case Laws Income Tax AT

PCIT's Order Overruled: Section 80(9)(2)(d) Deduction for Surat Co-op Bank Interest Not Erroneous, Section 263 Conditions Unmet.
January 28, 2022 Case Laws Income Tax AT

Income Tax Assessment Invalidated Due to Missing Section 143(2) Notice; Defect Not Curable u/s 292BB.

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