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Highlights / Annotations / Catch Notes For January of 2021

Home Highlights January January 2021 Year 2021

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Showing 1 to 50 of 368 Records

12 3 4 5........ 8

January 30, 2021 Case Laws GST AAR

Greenfield Public Street Lighting classified as 'supply of goods,' not 'works contract' under applicable regulations.
January 30, 2021 Case Laws GST AAR

Odisha Government's Capital Subsidy for Street Lighting Considered GST Consideration u/s 2(31) CGST Act.
January 30, 2021 Case Laws GST AAR

Bulletproof Vehicle Modifications Classified as Service; Subject to 18% GST Under Fabrication and Bulletproofing Rules.
January 30, 2021 Case Laws GST HC

Court Allows Interim Relief in Land Purchase and Bungalow Construction Case; Applicant to Deposit Tax Amount Pending Writ Outcome.
January 30, 2021 Case Laws GST HC

High Court Overturns Order Due to Lack of Evidence on E-way Bill Reuse Allegations; Jurisdictional Overreach Noted.
January 30, 2021 Case Laws Income Tax HC

Petitioner may seek CBDT's special order under Sec 119(2)(b) to condone 31-day delay for tax exemption application.
January 30, 2021 Case Laws Income Tax HC

High Court Upholds RTI Rejection on Tax Evasion Inquiry to Protect Confidentiality of Income Tax Processes.
January 30, 2021 Case Laws Income Tax HC

Court Denies Direct Refund Claim; Petitioner Must Use Statutory Remedy Under Income Tax Act Section 244A.
January 30, 2021 Case Laws Income Tax AT

Foreign Office Expenses Disallowed Without New Evidence; Reassessment Beyond Four Years Lacks Proof of Assessee's Fault.
January 30, 2021 Case Laws Income Tax AT

Commercial Crops Still Qualify as Agricultural Income if Fundamental Farming Operations Are Conducted, Rules Commissioner.
January 30, 2021 Case Laws Income Tax HC

High Court Clarifies Tax Treatment of Carbon Credit Receipts u/s 115BBG, Allowing Assessees to Benefit Despite Past Uncertainty.
January 30, 2021 Case Laws Income Tax AT

Income Tax Commissioner correctly removes addition by Assessing Officer; foreign commission expenses not technical service fees.
January 30, 2021 Case Laws Income Tax AT

Section 80IAB: Lease rental income from SEZ development qualifies for deduction as business profits under Income Tax Act.
January 30, 2021 Case Laws Income Tax AT

Section 115JB Book Profits: Compute Independently from Section 14A and Rule 8D for Correct Tax Adjustments.
January 30, 2021 Case Laws Income Tax AT

Section 68 Income Tax Case: Unexplained Income Additions Deleted to Avoid Double Taxation in Share Application Money.
January 30, 2021 Case Laws Income Tax AT

Long-term capital loss calculation affirmed after flat cancellation u/s 2(47)(vi); assessee's rights extinguished.
January 30, 2021 Case Laws Income Tax AT

Assessing Officer Must Use Reasonable Criteria for Best Judgment Assessment; Partial Bank Deposit Additions Unsustainable.
January 30, 2021 Case Laws Income Tax AT

AO Denied Section 35AC Deduction Without Allowing Cross-Examination of Trustee; No Substantial Evidence Against Assessee.
January 30, 2021 Case Laws Insolvency and Bankruptcy AT

Corporate Insolvency Resolution Process Begins: Deposit Recognized as Financial Debt, Appellant Classified as Financial Creditor u/ss 5(7) & 5(8).
January 29, 2021 Case Laws GST HC

High Court Examines Retrospective Application of Circular on IGST Refunds for Exporters, Focus on Paragraph 3.2.
January 29, 2021 Case Laws Income Tax HC

Revision Powers u/s 263 Upheld: Incorrect Income Categorization by Assessing Officer Justifies Rectification.
January 29, 2021 Case Laws Income Tax AT

Court Considers Whether Subdivided Property Sale is Long-Term Capital Gain or Business Income Based on Original Intent.
January 29, 2021 Case Laws Income Tax AT

New Product Development Costs Classified as Revenue Expenditure; No Enduring Benefit for Capital Treatment Under Tax Laws.
January 29, 2021 Case Laws Income Tax AT

Trust's Income Accumulation Exemption Denied Despite Aligning with Objectives; Errors by AO and CIT(A) Noted under Sec 11(2) (2.
January 29, 2021 Case Laws Income Tax AT

Assessee clears burden u/s 68; lack of cross-examination leads to deletion of additions.
January 29, 2021 Case Laws Income Tax AT

Taxpayer Challenges Disallowance of Interest on Capital Advances with Government Authorities, Not Sister Concerns, Citing Financial Statements.
January 29, 2021 Case Laws Customs HC

Tribunal Confirms Admissibility of Section 108 Statement; Appellant's Penalty Upheld for Concealed Sandalwood Discovery.
January 29, 2021 Case Laws Customs HC

Challenging Assessment Order Required for Duty Refund Claims; No Evidence of Contested Order in This Case.
January 29, 2021 Case Laws Customs HC

Petitioner seeks reassessment of customs duty by correcting CTH error u/s 154 to claim a refund.
January 29, 2021 Case Laws Insolvency and Bankruptcy Tri

Tribunal Rules Only Corporate Debtor Needed at Creditors' Meetings, Excludes Advocates, Accountants, and Secretaries.
January 29, 2021 Case Laws Service Tax AT

Appellant Can Claim CENVAT Credit for Reinsurance Services from Indian Reinsurers Despite 2011 Rule 2(l) Amendment.
January 29, 2021 Case Laws Central Excise AT

Respondent Entitled to Interest u/s 11BB Despite Delay in Modvat Credit Details; Department Didn't Reject Claim.
January 29, 2021 Case Laws VAT and Sales Tax HC

High Court Dismisses Writ Appeal; Validates Tax and Penalty Recovery Assessment Order Based on Inspection Report.
January 28, 2021 Case Laws GST AAR

Temporary Structures with Iron or Steel Pillars on Company Premises Deemed Immovable by AAR, Affects GST Tax Treatment.
January 28, 2021 Case Laws GST HC

Court Orders Expedited Action on Provisional Release of Goods u/s 67(6); Decision Due in One Week.
January 28, 2021 Case Laws GST HC

Court Rules on Writ Application: Natural Justice in Focus; Applicant to Reapply u/s 30 of CGST Act for Quick Decision.
January 28, 2021 Case Laws GST NAPA

Restaurant Overcharged GST, Violates CGST Act Section 171(1), Denies Customers Tax Benefit by Profiteering Excess Amounts.
January 28, 2021 Case Laws Income Tax HC

Income Misclassification: Section 263 Invoked to Correct Staffing Income Mistaken as Software Export Income by Assessing Officer.
January 28, 2021 Case Laws Income Tax AT

Notice u/s 143(2) Issued Without Proper Jurisdiction Invalidates Entire Tax Assessment Proceedings.
January 28, 2021 Case Laws Income Tax AT

Court Deletes Additions After Clients' Compliance with KYC Norms and Acknowledgment of Transactions in Tax Returns.
January 28, 2021 Case Laws SEBI AT

SEBI Cannot Enforce Penalties for Non-Disclosures During IBC Moratorium or After Resolution Plan Approval.
January 28, 2021 Case Laws Income Tax AT

Assessee Fails to Provide Evidence, Disputed Additions Made by Assessing Officer Based on Search Material.
January 28, 2021 Case Laws Income Tax AT

Assessing Officer Accepts Cash Credit u/s 68; No Further Inquiry Needed on Share Warrants Issuance.
January 28, 2021 Case Laws Income Tax AT

CIT(A) Upholds 8% Profit Rate for Joint Venture; Additions Deleted Following Appellate Precedent u/s 143(3).
January 28, 2021 Case Laws Income Tax AT

Section 68 Not Applicable for Returns Filed u/s 44A Due to Non-Maintenance of Books of Accounts.
January 28, 2021 Case Laws Insolvency and Bankruptcy Tri

Court Rules Liquidation Focuses on Assets, Not Company Sale; IBC Procedures Must Be Followed for Closure Without Dissolution.
January 28, 2021 Case Laws Money Laundering HC

High Court Invalidates Summons Due to Legal Deficiency under PMLA; Offenses Not Specified in Order by Special Judge.
January 27, 2021 Case Laws GST HC

High Court Limits Provisional Attachment Under GST Act Sec 83 to Cash Credit Accounts, Excludes Fixed Deposits.
January 27, 2021 Case Laws GST HC

Court Denies Anticipatory Bail in Irregular Input Tax Credit Case, No Opinion on Case Merits Given.
January 27, 2021 Case Laws Income Tax AT

Penalty Imposed for Non-Compliance: Assessee Fails to File Return Despite Multiple Opportunities Under Sec 271(1)(b) of Income Tax Act.

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