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Highlights / Annotations / Catch Notes For the Day 26

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August 26, 2021 Case Laws Income Tax

Cash subsidy received from Madhya Pradesh Rajyasetu Nirman - the finding of the AO that assessee has not adjusted the amount of capital subsidy against the project......
July 26, 2021 Case Laws GST

GST registration - registration was granted but at a later date i.e., 09.03.2018 - The only possible manner in which the issue can be resolved is for the petitioner to......
July 26, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - This being the scope of Section 147 for reopening of assessment, this Court do not find any acceptable reason for the purpose of......
July 26, 2021 Case Laws Income Tax

Assessment u/s 153C - The assessment for the relevant AY was open assessment not having been concluded pursuant to the original return of income filed by the Assessee......
July 26, 2021 Case Laws Income Tax

Prior period expenses - expenses of store and spares and expenses in respect of the contract - assessee has demonstrated that liability has been crystallised in the year....
July 26, 2021 Case Laws Income Tax

Addition u/s 68 - related party transaction - Merely because M/s. LDC Holding Pvt. Ltd., outsourced solar plant installation work to a third-party, would not make the......
July 26, 2021 Case Laws Income Tax

Deduction u/s 54B - LTCG - Agriculture land purchased in the name Individual on behalf of HUF - Sale of agriculture land owned by HUF - In substance, the HUF is owner of....
July 26, 2021 Case Laws Income Tax

Levying penalty u/s 271D - Accepting loan / deposits in cash from relatives in violation of section 269SS - the assessee has taken loans from relatives to finance her......
July 26, 2021 Case Laws Customs

Refund of Container Detention Charges - The contractual relationship between the service providers, who is a private person and the petitioner cannot be resolved under......
July 26, 2021 Case Laws Service Tax

Principles of natural justice - matter was adjudicated ex-parte - It is settled law that when an order is passed in violation of the principles of natural justice the......
July 26, 2021 Case Laws Service Tax

Condonation of delay in filing appeal before Commissioner (Appeals) - Initially the appellant was advised to file a representation before the Chief Commissioner against.....
July 26, 2021 Case Laws VAT and Sales Tax

Consideration of both these aspects which are sought to be urged before this Court would certainly require this Court to record a finding of fact by examining the......
July 26, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - The practice of filing the Writ Petitions are in ascending mode without exhausting the appeal remedy mostly with an idea to avoid payment.....
June 26, 2021 Case Laws GST

Validity of summons issued u/s 70 - Proper officer - search/inspection proceedings u/s 67 of the CGST Act - Mr.Rastogi appears to have misread the powers of the Board to....
June 26, 2021 Case Laws Customs

Classification of imported goods - Art paper of different descriptions - It is evident from the seizure that the importer had classified the Art paper of different......
June 26, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - TP Adjustment - The impugned order is not a suo-motu proceedings initiated by the Transfer Pricing Officer under Sub-Section 2B of......
June 26, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Reassessment beyond the period of four years - sufficiency of the reasons cannot be gone into in a writ proceedings - Perusal of the......
June 26, 2021 Case Laws GST

Reversal of IGST - Validity of notice - Revenue submits that, the impugned communication is only an intimation of IGST payable and consequentially, a request to the......
June 26, 2021 Case Laws VAT and Sales Tax

Validity of provisional assessment order - The procedures to be followed in the department for assessment are well settled. Thus, the authorities competent are not......
June 26, 2021 Case Laws Service Tax

Rejection of application before Settlement Commission - The provisions for settlement are provided in a statute enabling the aggrieved person to come out with true facts....
June 26, 2021 Case Laws Customs

Recovery of Customs Dues - non-fulfilment of export obligation under Export Promotional Capital Goods (EPCG) Authorization - entitlement to release bank guarantee or not....
June 26, 2021 Case Laws Service Tax

Levy of Service tax - Noticepay - amount received as consideration towards tolerating the act of breach of contract by the employee - declared service or not - mployer......
June 26, 2021 Case Laws Customs

Levy of late fee charges - delay in filing the bills of entry - under Notification No. 26/2017 itself, it is stated that such late fee can be waived if sufficient......
June 26, 2021 Case Laws Income Tax

Addition based on statements recorded u/s. 132(4) - Effect of retraction of statements recorded u/s. 132(4) of the Act - Taxation of capitation fee alleged to have been.....
June 26, 2021 Case Laws Insolvency and Bankruptcy

Validity of order of Adjudicating authority (NCLT) observations against the IRP to refer the matter to IBBI. - Order of NCLT relies more on uploading of the Order on......
June 26, 2021 Case Laws Customs

Refund of IGST - Duty drawback - Since interpretation under GST/IGST is involved, the orders are set aside and the matter is remanded back to the file of the......
June 26, 2021 Case Laws Income Tax

Revision u/s 263 - unsecured loans receipts - Given that the AO basis a mere confirmation so filed by the assessee which in reality is not a confirmation in absence of......
June 26, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - addition made on protective basis - the present appeal is being decided only on the basis of the fact that substantive addition has......
June 26, 2021 Case Laws Income Tax

Addition made on account of gains from cancellation of forward contract - Allegation that, the so-called asset could not be created not any foreign exchange loan was......
June 26, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - additional depreciation u/s. 32(1)(iia) disallowed - ld. CIT(A) has no power under the provision of law to give direction to the AO for....
June 26, 2021 Case Laws Income Tax

Notional short term capital gain on transfer or otherwise of some real estate asset - Since assessee inadvertently shown the property as capital asset and moved an......
June 26, 2021 Case Laws Income Tax

Revision u/s 263 - Once the valuation report has not been sent by the valuation officer to the assessing officer/assessee, within the period stipulated by the act that......
June 26, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Penalty under section 271(1)(c) of the Act is leviable to be imposed only where the assessee has concealed its particulars of income or furnished....
June 26, 2021 Case Laws Income Tax

Deduction u/s 80IC - substantial expansion - Initial assessment year - in case substantial expansion is carried out as defined in clause (ix) of Sub-section-8 of Section....
June 26, 2021 Case Laws Income Tax

Accrual of income - real income - since the basis, modality and the amount on which the capacity charges, deemed generation charges and capacity Index Incentives were to....
June 26, 2021 Case Laws Central Excise

CENVAT Credit - supplementary invoices - In the present case there is no sale of goods, but the differential duty has been paid on stock-transfer of goods by the sister.....
June 26, 2021 Case Laws Customs

Levy of fine and penalty - Valuation of imported goods - There are no merit in the order of the authorities below in mechanically imposing fine and penalty on the......
May 26, 2021 Case Laws GST

Supply of services or deemed supply - Liaison office - applicant connects businesses in India with business partners in Dubai - intermediary - non-profit organization -.....
May 26, 2021 Case Laws GST

Confirmation of demand of GST with interest and penalty - Non filing of reply to Show Cause notice (SCN) - non-compliance of mandatory provisions of sub-section (4) of......
May 26, 2021 Case Laws Income Tax

Validity of Assessment passed under Section 143(3) read with Section 144B - order was passed prior to the expiration of deadline prescribed for preferring a response -......
May 26, 2021 Case Laws Income Tax

Rejecting the registration u/s.12AA - CIT(Exemption) has not mentioned in his finding that the objects of the trust were not in order or that the application made for......
May 26, 2021 Case Laws Income Tax

Penalty proceedings u/s. 221(1) - default as per Section 220 - the AR of the assessee could not explain fund availability position on the due date of payment of advance.....
May 26, 2021 Case Laws Income Tax

Characterization of income - Income by way of winnings from lotteries on unsold lottery tickets - Winnings from lottery is read with the other kinds of winnings included....
May 26, 2021 Case Laws Income Tax

Revision u/s 263 - the ld PCIT had invoked revision jurisdiction u/s 263 of the Act on the very same point of allowability of LTCL. Hence it could be safely concluded......
May 26, 2021 Case Laws Income Tax

MAT - book profit u/s.115JB - Additions towards amount received on sale of Floor Space Index (FSI) - merely because a particular receipt , which is in the capital field,....
May 26, 2021 Case Laws Income Tax

Exercising power of AO by the Addl. CIT - Validity of framing of assessment by the ld. Additional Commissioner of Income Tax - in absence of a valid notification under......
May 26, 2021 Case Laws Insolvency and Bankruptcy

Liability of Purchaser of corporate debtor under liquidation under auction - Certain demand raised by the liquidator - now post the execution of the Sale Certificate,......
May 26, 2021 Case Laws Service Tax

Classification of services - Manpower Recruitment Agency Service - conversion of raw material to soap and detergent on behalf of the principal - contract between the......
May 26, 2021 Case Laws Central Excise

Reversal of CENVAT Credit - Capital Goods - Lease back of sold out capital goods - Deemed removal of goods from the factory premises of the petitioner - core contention.....
May 26, 2021 Case Laws Indian Laws

Dishonor of Cheque - cheque on presentation was dishonoured for want of sufficient funds - acquittal of the accused - Once signature, execution and handing over of the......

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