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Highlights / Annotations / Catch Notes For February of 2022

Home Highlights February February 2022 Year 2022

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Showing 1 to 50 of 473 Records

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

February 28, 2022 Circulars Customs

Automation of Customs Rules 2017 Begins March 2022: Circular Outlines Procedures for Concessional Duty Imports.
February 28, 2022 Case Laws GST HC

High Court Orders Immediate Release of Perishable Areca Nuts After Double Tax Payment and Penalty Settlement.
February 28, 2022 Case Laws GST AAR

Eating Joints' Food Supply Classified as 'Restaurant Service' Under HSN 9963, Subject to 5% GST Without Input Credit.
February 28, 2022 Case Laws GST AAR

Yoga Training Services Not GST Exempt, Classified Under Physical Wellbeing Services Per Authority for Advance Rulings (AAR.
February 28, 2022 Case Laws GST AAR

GST Tariff Classifies Distillers Wet Grain Solubles as Brewing or Distilling Waste Under Heading 2303.
February 28, 2022 Case Laws Income Tax HC

Court Challenges 20% Pre-Deposit for Stay; Suggests Lower Rates for High Pitched Assessments u/s 220(6) of IT Act.
February 28, 2022 Case Laws Income Tax AT

Court Rules Transponder Charges Not Royalties Under India-Malaysia Treaty; Section 195 TDS Not Applicable.
February 28, 2022 Case Laws Income Tax AT

India-USA DTAA: No Income Tax for Foreign Engineering Design Services; Assessee's Appeal Allowed, Revenue's Appeal Dismissed.
February 28, 2022 Case Laws Income Tax AT

Assessment Order Invalid: AO Erred by Proceeding Under Wrong Section Without Filing Return or Issuing Notice.
February 28, 2022 Case Laws Income Tax AT

Interest Expense Disallowed for Unfinished Real Estate Project 'B' Lacking Revenue Recognition under Percentage Completion Method.
February 28, 2022 Case Laws Income Tax AT

Free Sample Expenses Allowed: No Disallowance for Assessee's Lower Costs in Relevant Assessment Years.
February 28, 2022 Case Laws Income Tax AT

Assessment Invalid: No Documents Found in Search; CIT Cannot Revise u/s 263 of Income Tax Act.
February 28, 2022 Case Laws Customs AT

Misdeclaration of MS Plates: Commissioner Overrules Order, Labels Goods as "Prime," Citing Non-speaking Order and Ignored Submissions.
February 28, 2022 Case Laws Insolvency and Bankruptcy AT

Petitioner Seeks Creditors' Meeting for Compromise; Tribunal Cites Section 29A Ineligibility for Promoter's Acquisition Plans.
February 28, 2022 Case Laws Central Excise SC

Confiscation Orders Invalidated Due to Omitted Rule 173(Q)(2); Central Excise Dues vs. Secured Creditors Debated.
February 28, 2022 Case Laws Central Excise HC

Appellate Authority Ordered to Resolve Duty Refund Appeal on Mistaken Deposit Within Two Months.
February 28, 2022 Case Laws Central Excise AT

Department's claim of non-receipt of inputs and non-manufacturing of export goods dismissed due to lack of evidence.
February 28, 2022 Case Laws Central Excise AT

EOU's Bid for Cash Refund on CENVAT Credit Denied; Can't Benefit from Own Wrongdoing, Says Court - Section 142(6)(a) CGST Act.
February 28, 2022 Case Laws Central Excise AT

Court Upholds Correct Availment of CENVAT Credit Based on Valid Invoices; Order Challenging Credit is Overturned.
February 28, 2022 Case Laws VAT and Sales Tax HC

Court Lifts Attachment on Directors' Bank Accounts, Allows Normal Operations for Recovery of Company Dues.
February 28, 2022 Case Laws Indian Laws HC

High Court Sets Aside Summons: Petitioner Not Liable in Cheque Dishonor Case Due to Lack of Specific Allegations.
February 26, 2022 Case Laws GST HC

Court Orders Release of Vehicle, Citing Section 130(2); Goods Confiscated Due to Owner's Alleged Fraud.
February 26, 2022 Case Laws GST HC

High Court Quashes Show Cause Notice u/s 73 for Lack of Specific Allegations, Emphasizes Detailed Requirements.
February 26, 2022 Case Laws GST AAAR

GST Rate Classification for Cereal and Legume Mixes: Dosai, Idly, Vada, Tiffin, Health, and Porridge Mixes.
February 26, 2022 Case Laws GST AAR

GST Exemption for Consulting on Chennai Stormwater Project as 'Urban Planning' under Twelfth Schedule, Article 243W.
February 26, 2022 Case Laws GST AAR

GST Now Applies to Club Services for Members; Club and Members Treated as Separate Entities Under New Explanation.
February 26, 2022 Case Laws Income Tax HC

Tribunal Approves LIFO Method for Stock Valuation for 2009-10, Upholds Consistent Practice with Revenue Acceptance.
February 26, 2022 Case Laws Income Tax HC

Faceless Tax Assessment Deadline Dispute: Section 144B Deadline Expired; Notification No.74/2021 Exclusion of Section 144C(13) Questioned.
February 26, 2022 Case Laws Income Tax HC

Revenue Authorities Justify Case Transfer from Dimapur to Kollam u/s 127; Court Upholds Decision.
February 26, 2022 Case Laws Income Tax HC

Court Examines Land Classification for Sale to Kerala Industrial Corp: Agricultural or Non-Agricultural?
February 26, 2022 Case Laws Income Tax AT

Reopening of assessment u/s 147 invalid due to mechanical sanction u/s 151; procedural failures noted.
February 26, 2022 Case Laws Income Tax AT

Invalid Service of Notice u/s 148: Efforts to Locate Assessee Required, Affixing Notice on Door Insufficient.
February 26, 2022 Case Laws Income Tax AT

Reopening of assessment u/s 147 invalid due to insufficient reasons u/s 148; minimal evidence provided.
February 26, 2022 Case Laws Income Tax AT

Assessee's Gross Margins Exceed Comparables; No ALP Adjustment Needed for Finished Goods Imports per TPO Selection.
February 26, 2022 Case Laws Customs HC

Show Cause Notice u/s 124 Challenged for Delay Beyond Six-Month Limit Without Extension or Provisional Release.
February 26, 2022 Case Laws Customs AT

Sajji Khar Import Not Restricted: Conditions Imposed After Import Cannot Lead to Confiscation, Consistent with Historical Practice.
February 26, 2022 Case Laws Service Tax AT

Adjudicating authority wrongly included security deposit interest in Business Auxiliary Service taxable value without proper basis.
February 26, 2022 Case Laws Service Tax AT

Cenvat Credit Reversal on Ocean Freight: Demand Set Aside as Appellant Rightly Claimed Input Credit Under Reverse Charge.
February 26, 2022 Case Laws Service Tax AT

Software Maintenance Tax Lapse: Appellants Liable for Penalty u/s 76, Despite Credit Entitlement Post-April 1, 2008.
February 26, 2022 Case Laws Central Excise HC

Goods Near Ports Not Considered In Stock by Tribunal; Already Moved from Factory with Buyer Invoices.
February 26, 2022 Case Laws Central Excise AT

Sugar Cess Refund Approved: Cenvat Credit Eligibility Confirmed, Previous Demand Notices Deemed Irrelevant and Unsustainable.
February 25, 2022 Case Laws Income Tax SC

Supreme Court rules pharmaceutical freebies to doctors illegal, disallowing tax deductions u/s 37(1) of the Income Tax Act.
February 25, 2022 Case Laws Service Tax SC

Are Agricultural Produce Market Committees Exempt from Service Tax on Market Fees After July 1, 2012?
February 25, 2022 Case Laws Indian Laws SC

Company Must File Cheque Complaint u/s 138 Through Authorized Employee; Representation by Knowledgeable Person Required.
February 25, 2022 Case Laws VAT and Sales Tax SC

VAT Law Clarifies: "Hank Yarn" Exemption Applies Broadly, Not Limited by Material Type or User Industry.
February 25, 2022 Case Laws GST HC

Petitioners Challenge Validity of Section 16(2)(c) CGST Act; Court Seeks Guidelines on Summons Frequency. Update Due March 28.
February 25, 2022 Case Laws GST HC

Court Protects Petitioners: No Arrests During Pre-Inquiry Under CGST Act; Legal Representation Allowed u/s 70.
February 25, 2022 Case Laws GST AAR

GST Applies to Notional Rent for Partner-Owned Properties Used by Partnership Firms per Section 7(1)(a), Schedule I.
February 25, 2022 Case Laws GST AAR

Chennai Water Desalination Plant's supply to Chennai Metro Water is GST-free under Sl.No.99, but not exempt as 'services'.
February 25, 2022 Case Laws GST AAR

Non-profit's charity collections deemed taxable under GST Act; registration required for providing taxable supplies to members.

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