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Highlights / Annotations / Catch Notes For the Day 26

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April 26, 2021 Case Laws Income Tax

Withholding rate of tax in respect of dividend - We are not impressed with the argument advanced on behalf of the revenue that since Slovenia, Lithuania, and Columbia......
April 26, 2021 Case Laws Income Tax

TDS u/s 194I OR 194C - The only transaction entered into between the Assessee and the lease financing company was to make payment of the amounts due to the company, and.....
April 26, 2021 Case Laws Income Tax

Keeping in view Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963 and also keeping in view the fact that the material on the basis of which the order has been......
April 26, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - penny stock transaction - We take the notice of the fact that, the copy of the approval has been provided to the assessee at the stage.....
April 26, 2021 Case Laws Income Tax

Mere discovery of a foreign bank account in the name of the assessee is not sufficient to thrust the tax liability without bringing on record the chargeability of the......
April 26, 2021 Case Laws Income Tax

TP Adjustment - comparability adjustment on account of abnormal cost - There is no dispute on part of the revenue that in the BPO industry the prevalent rate for......
April 26, 2021 Case Laws Income Tax

Unexplained cash credit under section 68 - It might be quite possible that search material has a bearing on the income to be determined for the year under consideration.....
April 26, 2021 Case Laws Income Tax

Addition of unexplained cash credit u/s 68 - Due to existing disputes with the parties by the sister concerns of the assessee, the assessee could not procure the......
April 26, 2021 Case Laws Income Tax

Validity of assessment order us 153A - Approval by the JCIT as required u/s 153D - An irregularity in the assessment order may be rectified by remitting back the matter.....
April 26, 2021 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - entitlement to take advantage of CENVAT credit on input tax under the scheme or not - It is an undisputed fact......
April 26, 2021 Case Laws Service Tax

CENVAT Credit - rendering free service and warranty labour charges - learned Commissioner neglected the facts that the income accounted in the Books of Account are......
April 26, 2021 Case Laws Central Excise

Sale of mortgaged property for recovery of excise dues - Excise dues are not dues which arise out of land or building. Such liabilities could be in the form of property.....
April 26, 2021 Case Laws Central Excise

Recovery of Excise Duty - Compounded Levy Scheme - When the petitioner admits that he was paying the excise duty under the Compounded Levy Scheme and he is bound by the.....
April 26, 2021 Case Laws VAT and Sales Tax

Validity of remanding the matter to the Assessing Authority - the first appellate authority has adjudicated the controversy on merits and therefore, the tribunal, which.....
April 26, 2021 Case Laws Indian Laws

Forum for Arbitration - Seat of the arbitral proceedings - The closest connection test strongly relied upon by Mr. Himani would only apply if it is unclear that a seat......
March 26, 2021 Case Laws GST

Classification of Supply - sale from the portion of the sweetmeats and bakery shop - input tax credit - Supply of food and beverages from the sweetmeats counter by the......
March 26, 2021 Case Laws GST

Seeking to allow rectification of Form GST TRAN-2 filed for the month of July 2017 - The writ-applicants cannot be made to lose the benefit of deemed transitional tax......
March 26, 2021 Case Laws GST

Grant of transitional credit u/s 140(1) - The respondents failed to resolve the issue as raised by the writ applicant in the present writ application, despite the fact......
March 26, 2021 Case Laws Income Tax

Exemption u/ 11 - declining to condone the delay in filing Form No.10B - mandate of section 119(2)(b) - at this stage, petitioner may approach CBDT under the aforesaid......
March 26, 2021 Case Laws Income Tax

Rectification u/s 154 - Transfer pricing adjustments - The assessee carried the matter on appeal to the Tribunal and once again, the assessee never raised any contention....
March 26, 2021 Case Laws Income Tax

Claim of depreciation @ 60% on switches and routers - it can be safely held that the switches and routers as they cannot be used without computer, they form part of......
March 26, 2021 Case Laws Income Tax

Transfer of the proceedings u/s 127(2)(a) - Centralization of case under search - Faceless Assessment - The Income Tax department has recently introduced a scheme of......
March 26, 2021 Case Laws Income Tax

Representative assessee u/s 160 or u/s 161 - In the present case, the assessing officer has passed an order in the name of the assessee without specifying that the above....
March 26, 2021 Case Laws Income Tax

Income from house property - Income received on leasing of land and building - the assessee had correctly shown the said income under the head “income from house......
March 26, 2021 Case Laws Income Tax

Addition u/s 68 - acquiring shares of certain companies from certain shareholders without paying any cash consideration - provisions of section 68 of the Act does not......
March 26, 2021 Case Laws Income Tax

Penalty u/s 271AAB on the undisclosed income - the assessee has very much admitted the undisclosed income and surrendered the undisclosed income. The assessee also paid.....
March 26, 2021 Case Laws Income Tax

Claim of higher depreciation of ‘Bizerba weighing scales’ - A photocopy (xerox) machine can also be attached to a computer, however, that does not entitle it for......
March 26, 2021 Case Laws Income Tax

Income accrued in India - permanent establishment (PE) - Withholding of tax in India - vessel engaged in seismic survey at high sea - The sum paid by the applicant to......
March 26, 2021 Case Laws Income Tax

Revision u/s 263 - AO allowed of the assessee‟s claim for deduction of forfaiting charges as revenue expenditure - as the A.O while framing the assessment had......
March 26, 2021 Case Laws Customs

Violation of principles of natural justice - Release of imported goods of the petitioner - No notice in writing under section 124(a) of the Customs Act was given to the.....
March 26, 2021 Case Laws Customs

Production of “installation” certificate of the goods imported free of duty under the “Project Import Regulations, 1986” - The Tribunal after considering the documents......
March 26, 2021 Case Laws Customs

Valuation - related party transaction - respondent has furnished the Impugned Investigation Report concluding that the petitioner’s relationship with its group companies....
March 26, 2021 Case Laws Insolvency and Bankruptcy

Seeking to withdraw resolution plan after approval - EMD and the Performance Bank Guarantee - With the withdrawal of the Plan by the Applicant and the entire CIRP coming....
March 26, 2021 Case Laws Service Tax

Extended period of limitation - The extended period cannot be invoked because the show-cause notice was issued on the basis of departmental audit undertaken for the......
March 26, 2021 Case Laws Central Excise

Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),......
March 26, 2021 Case Laws Central Excise

CENVAT Credit - input services - much water has flown after the amendment in the definition of input services with effect from 1.4.2011 and prior to 1.4.2011,......
February 26, 2021 Case Laws GST

Notice/summons issued by the Central Tax Authority whereas adjudication u/s 74 had been made by the State Authority - the initiation of the proceeding for imposition of.....
February 26, 2021 Case Laws Income Tax

Whether the assessee is right in contending that the assessee's case was selected for a limited scrutiny and the reference to the TPO was beyond the scope of the......
February 26, 2021 Case Laws Income Tax

TDS - Payments to non-resident sportsmen or sports associations - Obligation to withhold tax on payments made to IML for grant of commercial rights under the 'Marketing.....
February 26, 2021 Case Laws Income Tax

Income accrued or deemed to accrue in India - marketing and advertising rights that have been granted under the MAA [Marketing and Advertising Agreement'] - rights under....
February 26, 2021 Case Laws Income Tax

Addition of inflated expenditure - We do not agree with the procedure adopted by the Tribunal and without examining the fact situation, the Tribunal ought not to have......
February 26, 2021 Case Laws Income Tax

Addition towards on-money - addition u/s.68 towards on-money received by the assessee for sale of flats - we direct the ld. AO to add only 12% of on-money receipts as......
February 26, 2021 Case Laws Income Tax

Taxability of receipts from the welfare trusts - the said receipt being the unutilized portions, received back from the welfare trusts by the assessee company would not.....
February 26, 2021 Case Laws Income Tax

Additions u/s 69C - unexplained expenditure - the provisions of section 69C of the Act, will apply but consequent loss is to be set-off against this income. As regards......
February 26, 2021 Case Laws Income Tax

Nature of expenditure - compensation to the Forest Department on account of the decision of Hon'ble Supreme Court - The AO admitted this fact that the amount paid was......
February 26, 2021 Case Laws Income Tax

Penalty u/s 234E - delay in filling of TDS return - Contention of the AR that since the TDS statement pertains to the period i.e for the financial year 2013-14(1st......
February 26, 2021 Case Laws Income Tax

Condonation of delay in filing the present appeal by 515 days - The assessee has not received any notice for hearing of the appeal as well as the order passed by the......
February 26, 2021 Case Laws Income Tax

Penalty u/s.271(1)(c) OR 271AAA - unexplained cash deposits - the rate of penalty @ 200% is contemplated only u/s.271(1)(c) of the Act and not u/s.271AAA of the Act. It.....
February 26, 2021 Case Laws Customs

Confiscation of imported goods - Old/Used Analogue Photocopiers and Old/Used Digital Multi functional (Print and Copying) Machines - DGFT notification No.31/2005 dated......
February 26, 2021 Case Laws Customs

Benefits under Merchandise Exports from India Scheme (MEIS) - product of vitrified tiles exported to Sri Lanka - What has been pleaded all through out by the petitioner.....

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