CBDT notifies the hierarchy of Principal Chief CIT, Chief CIT, and CIT (A).
Notification No. 106/2022, dated 02-09-2022.
An assessee declared insolvent is entitled to waiver of interest & penalty levied on non-payment of tax.
Mrs. T.R. Bhuvaneswari v. Official Assignee High Court – [2022] 141 taxmann.com 486 (Madras).
Section 194H – Notice issued in SLP filed against HC ruling that where assessee company engaged in providing laboratory and testing services to customers through its own and through third party collection centres had allowed certain discount to its collection centres, since assessee did not perform any act of paying but was only receiving payments from these collection centres, there was no obligation on assessee to deduct tax at source u/s 194H on discount so allowed.
Commissioner of Income-tax v. Super Religare Laboratories Ltd. – [2022] 141 taxmann.com 478 (SC).
Business could be said to have been set up from date when one of categories of business activity was started.
RBL Hotels (P.) Ltd. v. ACIT – [2022] 141 taxmann.com 457 (Chennai-Trib.).
Agency PE – Notice issued in SLP filed against impugned order of HC ruling that where Indian distributor of assessee obtained right of distribution of channel for itself and entered into contracts with other parties in its own name in which assessee was not a party, Indian distributor did not constitute an agency PE of assessee.
Commissioner of Income-tax (IT) v. Taj TV Ltd. – [2022] 141 taxmann.com 450 (SC).
CBIC issues guidelines for launching prosecution under CGST Act, 2017.
Instruction No. 04/2022-23, dated 01-09-2022.
Goods cannot be seized from godown by invoking Sec. 129 of CGST Act.
Mahavir Polyplast (P.) Ltd. v. State of U.P. – [2022] 142 taxmann.com 8 (Allahabad).
SC rejects review petition filed against ruling which upheld legislative competence of state govt. to levy tax on lotteries.
State of Meghalaya v. State of Karnataka – [2022] 142 taxmann.com 6 (SC).
HC directed dept. to deposit amount debited from bank of assessee without its permission with Registrar of Court.
Pradeep Kumar Siddha v. Union of India – [2022] 141 taxmann.com 538 (Bombay).
New system generated centralised examination orders for Bills of Entry to be implemented w.e.f. 05-09-2022.
Circular No. 16/2022 – Customs dated 29-08-2022.