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Highlights / Annotations / Catch Notes For June of 2022

Home Highlights June June 2022 Year 2022

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Showing 1 to 50 of 557 Records

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

June 30, 2022 Case Laws GST AAR

Industry Partner Stipends to Trainees Exempt from GST as Pure Agent Service; No Taxable Value Inclusion Required.
June 30, 2022 Case Laws GST NAPA

Respondent Must Refund Rs. 1,54,269 with 18% Interest for Profiteering in Celebrity Garden Project Per Rule 133(3)(b) CGST Rules.
June 30, 2022 Case Laws Income Tax HC

Reassessment Invalid: Notice u/s 148 Not Sent Within Timeframe, Violating Section 149 of Income Tax Act.
June 30, 2022 Case Laws Income Tax AT

Assessment Order Invalid if Issued to Non-Existent Entity Post-Merger; Participation Doesn't Cure Illegality. Challenge Allowed.
June 30, 2022 Case Laws Income Tax AT

No Addition Required for Sale Consideration Below 10% Threshold u/s 43CA of Income Tax Act.
June 30, 2022 Case Laws Income Tax AT

AO's Limited Scrutiny Valid: First-Year LLP's Low Income Justified by Former Company's Share Capital and Security Premium.
June 30, 2022 Case Laws Income Tax AT

Reopening Tax Assessment Beyond Four Years Unjustified: No Evidence of Non-Disclosure by Assessee Found u/s 147.
June 30, 2022 Case Laws Income Tax AT

Section 9B of Finance Act 2021 Introduced for Partner Retirement Gains, Not Applicable for Current Assessment Year.
June 30, 2022 Case Laws Income Tax AT

Section 263 Revision Upheld: Incomplete Inquiry on Depreciation Claim for Electrical Installation Justifies Action.
June 30, 2022 Case Laws Income Tax AT

Section 43CA Addition Deleted Due to Less Than 10% Value Difference; Not Added Back u/s 115JB.
June 30, 2022 Case Laws Income Tax AT

Court Examines Cash Payment Limits to Partners u/s 40A(3); Section 40(b) Determines Deduction Eligibility for Firms.
June 30, 2022 Case Laws Income Tax AT

Bad Debt Claim Denied: Business Advance Deemed Stock in Trade, Allowed as Business Loss Deduction.
June 30, 2022 Case Laws Income Tax AT

Court Reviews TDS Applicability on Reimbursements and Mobilization Charges u/s 194I; Evidence Suggests Exemption.
June 30, 2022 Case Laws Income Tax AT

Tax Court Overturns Transfer Pricing Adjustment on Commission Income; Depreciation and Material Costs Impact Acknowledged.
June 30, 2022 Case Laws Customs HC

Petitioner Failed to Declare Gold Under Customs Baggage Rules 2016; Court Enforces Rule 3 on Duty-Free Limits.
June 30, 2022 Case Laws Customs AT

Manufacturer Qualifies for Customs Duty Exemption on PCB Assemblies Under Relevant Notification Table.
June 30, 2022 Case Laws Service Tax AT

Court Rules Service Tax on 100% Turnover Under Works Contract Illegal; No Interest Payable on Adjustments.
June 30, 2022 Case Laws Central Excise SC

Supreme Court Rules High Court Wrong in Quashing Criminal Prosecution Under Central Excise Act Sections 9, 9-AA.
June 30, 2022 Case Laws Central Excise AT

No Evidence Links Factory to Alleged Cigarette Stock Removal; Demand Based on Railway Receipts Deemed Unsustainable.
June 29, 2022 Case Laws GST HC

Assessment Order Invalid Due to Non-Compliance with Section 74(1) TNGST Act; Improper Recovery Attempt u/s 79 Voided.
June 29, 2022 Case Laws GST AAAR

Appellant's liaison activities between India and Dubai office classified as "Supply" under CGST Act Section 7(1)(a), triggering GST registration.
June 29, 2022 Case Laws GST AAR

Employers' Canteen Food Recovery Is 'Supply of Service' Under Factories Act; GST Applicable on Nominal Deductions.
June 29, 2022 Case Laws GST AAR

Printed Leaflets under GST: Classified as Composite Supply with Printing Service as Principal Component.
June 29, 2022 Case Laws GST NAPA

Respondent accused of not passing reduced tax benefits on Stayfree Sanitary Napkins under CGST Act Section 171(1). Profiteered Rs. 9,84,354.
June 29, 2022 Case Laws GST NAPA

Construction Firm Ordered to Pass Rs. 6.46 Crore GST Benefits to Flat Buyers in Sierra-Vizag Project.
June 29, 2022 Case Laws Income Tax HC

High Court Rules 'Nil TDS Certificate' Application Valid; Section 9 Deemed Income Classification Rejected for Petitioner.
June 29, 2022 Case Laws Income Tax AT

Court Rules TDS for Retainer Doctors u/s 194J, Not Section 192; Appellant Not Default Assessee.
June 29, 2022 Case Laws Income Tax AT

Penalty u/s 271D Deleted: Reasonable Cause Ignored in Cash Loan Case, No Doubts or Additions u/s 68.
June 29, 2022 Case Laws Income Tax AT

Exemption Denied: LTCG Claim u/s 10(38) Rejected Due to Unproven Share Transaction, Upheld by Commissioner.
June 29, 2022 Case Laws Income Tax AT

Assessee's Appeal Dismissed Due to 10-Year Delay; No Sufficient Cause Shown for Missing Limitation Period.
June 29, 2022 Case Laws Income Tax AT

Penalty u/s 271D Overturned: Journal Entries Not in Breach of Section 269SS, No Malafide Intent in Transactions.
June 29, 2022 Case Laws Customs HC

High Court Nullifies Department's Case, Personal Penalty on Managing Director Due to Misdeclaration Set Aside by CESTAT Order.
June 29, 2022 Case Laws Customs AT

Forgery Charge Lacks Evidence; Penalties Unlikely Due to Classification Issue and Denial of Cross-Examination Rights.
June 29, 2022 Case Laws Customs AT

Tribunal Considers Provisional Release of Seized Goods; 15% Bank Guarantee Required Amid Ongoing Investigation on Origin Uncertainty.
June 29, 2022 Case Laws Customs AT

Customs Act Section 112(a) Penalty: No Evidence of Awareness in Country of Origin Mis-declaration by Re-importer.
June 29, 2022 Case Laws Companies Law Tri

Tribunal Rules on Board Election Mismanagement; Emphasizes Compliance with Articles of Association, No Commissioner Needed for Oversight.
June 29, 2022 Case Laws Insolvency and Bankruptcy Tri

IRP's Request for Debtor's Financial Records Denied Until July 31, Pending One-Time Settlement Approval by Creditors' Committee.
June 29, 2022 Case Laws VAT and Sales Tax HC

Court Rules Rusk Is Bread for Tax Purposes: Same Process, Moisture Extraction Isn't Manufacturing.
June 29, 2022 Case Laws Indian Laws HC

Court Acquits Accused in Cheque Dishonor Case; Complainant's Claims Found Unsupported, Legal Provision Unhelpful.
June 29, 2022 Case Laws Indian Laws HC

Court Acquits Accused in Cheque Dishonor Case; No Proof of Legally Enforceable Debt u/s 139 of NI Act.
June 29, 2022 Case Laws Indian Laws HC

High Court Overturns Conviction on Dishonored Cheque, Criticizes Lower Courts for Rushed Judgment Without Proper Evidence Analysis.
June 28, 2022 Case Laws GST HC

Court Rules Interest on Credit Card EMI Loans Taxable Under IGST; Interest Not Exempt from GST.
June 28, 2022 Case Laws GST AAR

AAR Rules Engine Overhaul and Repair Tender as Composite Supply, Rejects Artificial Division into Distinct Parts under GST.
June 28, 2022 Case Laws Income Tax HC

Assessee's Rs. 50,000 Contribution to Government Roads Boosts Business Efficiency, No Expense Additions Made.
June 28, 2022 Case Laws Income Tax AT

Penalty u/s 271C Overturned: Delayed TDS Payment Due to Unavoidable Circumstances, Not Negligence.
June 28, 2022 Case Laws Income Tax AT

Tax Assessment Order Deemed Invalid for Exceeding Statutory Time Limit; Revenue Confirms No Date Dispute u/ss 143(3), 144C(13), 144B.
June 28, 2022 Case Laws Income Tax AT

CIT(A)'s Order Criticized for Lack of Clarity in Deleting TPO's Transfer Pricing Adjustments; Insufficient Justification Noted.
June 28, 2022 Case Laws Income Tax AT

CIT's Section 263 Revision Confirms AO's Accurate Calculation of Short-Term Capital Gains on Land and Building Sale.
June 28, 2022 Case Laws Income Tax AT

Lorry Hire Charges Disallowed: No TDS Needed u/s 194C for Transport Business Without Sub-Contractor Payments.
June 28, 2022 Case Laws Income Tax AT

Court Accepts Non-Disclosure of Foreign Account as Mistake, Not Deliberate Act, u/s 43 of Black Money Act 2015.

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