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Highlights / Annotations / Catch Notes For August of 2022

Home Highlights August August 2022 Year 2022

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Showing 301 to 350 of 496 Records

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August 12, 2022 Case Laws Income Tax AT

Factory Rental Income Assessed u/s 56(2)(iii) as Income from Other Sources Due to Inseparable Usage.
August 12, 2022 Case Laws Income Tax AT

Notice Issued u/s 143(2) by One AO, Assessment Completed by Another Without Section 127 Order: Assessee's Argument Accepted.
August 12, 2022 Case Laws Income Tax AT

No Evidence of Undisclosed Sales: Assessee's Turnover and Profit Margins Align Despite Book and Form No.26AS Discrepancies.
August 12, 2022 Case Laws Income Tax AT

Court Quashes Revision Order u/s 263; Affirms AO's Original Assessment Due to Satisfactory Inquiries Conducted.
August 12, 2022 Case Laws Income Tax AT

Appeals for Section 154 Rectification Rejected; Overlooked Circular No. 689 Allows Rectification for Missing Audit Reports.
August 12, 2022 Case Laws Customs HC

Customs Authorities Deny Refund; Non-Compliance with CBEC Instructions Cited; Future Measures to Ensure Legal Compliance Promised.
August 12, 2022 Case Laws Customs AT

Interceptor Boats Used by Indian Coast Guard Qualify as Warships, Eligible for Tax Exemption Under Ministry of Defence Rules.
August 12, 2022 Case Laws Customs AT

Refund Claim Denied: Unchallenged Bills of Entry Prevent Altering Assessment; Appeal Required u/s 28 for Changes.
August 12, 2022 Case Laws Service Tax AT

Tribunal Cannot Extend Time for Refund Claims; Late Submissions Disqualified Despite Duty Being Non-Payable.
August 12, 2022 Case Laws Service Tax AT

Extended Limitation Period Requires Deliberate Suppression of Facts in Tax Cases for Demand Confirmation.
August 12, 2022 Case Laws Central Excise AT

Department's Appeals Fail to Justify Cash Confiscation After Clear Adjudicating and Appellate Authority Findings.
August 12, 2022 Case Laws Central Excise AT

Department Fails to Prove Extended Limitation for CENVAT Credit Reversal Due to Lack of Evidence.
August 12, 2022 Case Laws Central Excise AT

Tribunal Orders Department to Refund Appellants' Claimed Amount with Interest After Initial Rejection by Original Authority.
August 12, 2022 Case Laws VAT and Sales Tax HC

Court Rules Demand Order Invalid for Lack of Notice; Mandates Personal Hearing With 7-Day Notice Before Final Order.
August 10, 2022 Case Laws GST HC

Constitutional validity of CGST Act Section 16(2) proviso on ITC and debtor payment within 180 days under scrutiny.
August 10, 2022 Case Laws GST DSC

Bail Granted in GST Fraud Case: No Legal Barrier to Retract Statements Made u/s 70 of CGST Act.
August 10, 2022 Case Laws Income Tax HC

Court Quashes Prosecution for 72-Day Tax Filing Delay u/s 276-CC Due to Erroneous Cognizance.
August 10, 2022 Case Laws Income Tax AT

Assessee Must Prove Genuineness of Share Application Money u/s 68; Burden Then Shifts to Third Party.
August 10, 2022 Case Laws Income Tax AT

Officer Rejects Books u/s 145(3); Depreciation Allowed, But No Further Profit Reduction for Partner's Remuneration or Interest.
August 10, 2022 Case Laws Income Tax AT

Section 68: Assessee Justifies Cash Deposits with Unutilized Funds, Limiting Assessing Officer's Challenge Without Contrary Evidence.
August 10, 2022 Case Laws Income Tax AT

Assessing Officer to Verify Cash Payments for Air Tickets, Hotel Expenses Under Income Tax Act Section 40A(3.
August 10, 2022 Case Laws Income Tax AT

Court Reviews Unexplained Credit Addition in Capital Account for Property Sale Advances u/ss 56 & 68.
August 10, 2022 Case Laws Income Tax AT

Site Encroachment Charges and Landowner Payments Allowed as Business Expenses Under Income Tax Act Section 37(1.
August 10, 2022 Case Laws Income Tax AT

AO Misapplies Matching Principle: Expense for New Assembly Line in Same Business Should Be Revenue, Not Capital.
August 10, 2022 Case Laws Income Tax AT

Tax Authority Rejects Assessee's Method for Determining Arm's Length Price for Unique Extruder Parts in Transfer Pricing Case.
August 10, 2022 Case Laws Customs HC

Court Validates Sanction Against Customs Superintendent in Corruption Case u/s 19(1)(c) of Prevention of Corruption Act.
August 10, 2022 Case Laws Companies Law HC

Summon Order Validity in Company Winding-Up: Tribunal Approval Required u/s 279(1) of Companies Act 2013.
August 10, 2022 Case Laws Insolvency and Bankruptcy HC

Bank Can Recover Collateral Independently of NCLT Plan; Section 33(3) Details Liquidation Steps for Non-Compliance.
August 10, 2022 Case Laws Insolvency and Bankruptcy HC

Court Halts Cheque Dishonor Proceedings During CIRP; Stays Actions u/s 138 NI Act Pending Insolvency Decision.
August 10, 2022 Case Laws Service Tax HC

Assessee's failure to disclose taxable services leads to tax payment after notice; extended limitation applies despite penalty exemption.
August 10, 2022 Case Laws Central Excise AT

Court Confirms CENVAT Credit Eligibility for Works Contract Services in Factory Modernization and Renovation Projects.
August 10, 2022 Case Laws Indian Laws HC

Petitioner Company Cleared of Liability for Dishonored Cheques; Misuse of Letterheads Found, No Grounds for Legal Action.
August 9, 2022 Case Laws GST HC

High Court Criticizes GST Department for Double Issuing Show Cause Notices; Orders Investigation and Disciplinary Actions.
August 9, 2022 Case Laws GST HC

High Court Sets Aside Penalty Due to Bona Fide Error in E-Way Bill Destination Entry for Assessee.
August 9, 2022 Case Laws GST HC

High Court Orders State to Compensate Petitioner Rs. 50,000 for Arbitrary GST Registration Cancellation and Harassment.
August 9, 2022 Case Laws GST HC

High Court Quashes Vague Show-Cause Notices u/s 73(1) of 2017 Act Due to Lack of Specifics.
August 9, 2022 Case Laws GST HC

Paying u/s 129(1)(a) CGST/SGST Act Doesn't Affect Right to Appeal Detained Goods or Documents.
August 9, 2022 Case Laws GST HC

Court Dismisses Petitioner's GST Reimbursement Claim; Emphasizes Jurisdiction Limits in Monetary Disputes Under CGST/OGST Act.
August 9, 2022 Case Laws GST DSC

Anticipatory bail denied for alleged mastermind in fraudulent Input Tax Credit scheme to evade GST payments. Investigation ongoing.
August 9, 2022 Case Laws Income Tax HC

Interpretation of "Relatives" in Income Tax Act: Section 2(41) vs. Senior Citizens Act Definitions for Gift Exemptions.
August 9, 2022 Case Laws Income Tax HC

Court Supports Taxpayers: Waiver of Interest u/ss 234B and 234C for Non-Deduction of TDS Pre-2012-13.
August 9, 2022 Case Laws Income Tax HC

Tribunal Rejects Taxpayer's Resale Price Method for ALP; Case Sent Back to Transfer Pricing Officer for Review.
August 9, 2022 Case Laws Income Tax HC

Interim Board restrictions apply only to new or pending applications; High Court's Article 226 powers remain unaffected.
August 9, 2022 Case Laws Income Tax AT

Section 263 Review: Land Division by Father Not Automatically Family Property; Lacks Legal Basis for Capital Gain Claims.
August 9, 2022 Case Laws Companies Law HC

Court Denies Winding Up of Debt-Laden Company, Approves Revival Scheme to Protect Operations and Assets.
August 9, 2022 Case Laws Income Tax AT

Expenses for Assistance in Eviction Deductible u/s 48 of Income Tax Act, Rules Court.
August 9, 2022 Case Laws Direct Taxes HC

High Court dismisses petition on benami transactions; no rights violated as appellant fails to show breach in judgment process.
August 9, 2022 Case Laws SEBI SC

SEBI's Obligation to Disclose Documents: Ensuring Transparency and Fairness in Adjudicatory Proceedings u/r of Law.
August 9, 2022 Case Laws SEBI SC

Court Upholds SEBI Order: Guilty of Share Price Manipulation, Violating Section 12A; No Jurisdiction u/s 15Z.
August 9, 2022 Case Laws Insolvency and Bankruptcy AT

IBC CIRP Shouldn't Be Used Solely for Debt Recovery; Adjudicating Authority Rejects Misuse in Recent Case.

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