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Highlights / Annotations / Catch Notes For January of 2021

Home Highlights January January 2021 Year 2021

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Showing 101 to 150 of 368 Records

1 234 5 6 7........ 8

January 21, 2021 Case Laws Central Excise HC

Recovery of erroneous refund - If the department was aggrieved by the refund order passed by the Assistant Commissioner, it was open for the department to file appeal......
January 21, 2021 Case Laws Central Excise AT

Violation of principles of Natural Justice - Clandestine removal - relied upon documents were not supplied - the lapse on the part of the Revenue is a curable defect. In....
January 21, 2021 Case Laws VAT and Sales Tax HC

Recovery of VAT from the purchaser of property in Auction - Attachment of mortgaged properties - It is hereby declared that the respondent No.2 had the first charge over....
January 20, 2021 Case Laws Income Tax HC

Exemption u/s 10B - failure to receive the convertible foreign exchange within the stipulated period - Since the appellant had sought for the approval from the RBI only.....
January 20, 2021 Case Laws Income Tax AT

Levy of the penalty u/s. 271AAB - assessment order u/s. 153C - the penalty in the case of assessee cannot be sustained as the assessee was not a person who was subjected....
January 20, 2021 Case Laws Income Tax AT

Disallowance on account of stamp duty charges of lease agreement pertaining to lease period of five years - Stamp duty was required to be paid in order to bring about......
January 20, 2021 Case Laws Income Tax AT

Disallowance of TDS payable - the amount of TDS is to be considered as the sum paid by the assessee on behalf of the recipient of the income. Therefore, it cannot be......
January 20, 2021 Case Laws Income Tax AT

Disallowance u/s 40A(3) - cash payment made by the assessee for purchase of land - issue of disallowance of expenses does not arise as the amount paid for purchase of......
January 20, 2021 Case Laws Income Tax AT

Addition u/s 68 - CIT(A) accepts that these companies actually exist and have capacity to make investments in assessee company as it was proved in the case of the......
January 20, 2021 Case Laws Income Tax AT

Additions towards Entry Tax Exemption - As held in the various decisions, it is not relevant what mechanism was adopted by the State Govt. to award the incentive, but......
January 20, 2021 Case Laws Income Tax AT

Reopening of assessment u/s 147 - A.O. has recorded incorrect, wrong and non-existing reasons for reopening of the assessment and also failed to verify the information......
January 20, 2021 Case Laws Income Tax AT

Validity of reopening of assessment - Since the presumption as to the service of notice when the notice was issued to proper address by registered mail with postage......
January 20, 2021 Case Laws Income Tax AT

Addition for commission earned on the bogus sales - Sales cannot be correct and bogus at the same time. - This follows the common law maxim of approbate and reprobate.......
January 20, 2021 Case Laws Customs AT

Availability of IGST exemption - aircrafts and parts thereof that are re-imported into India after repairs - The inevitable conclusion that follows from the aforesaid......
January 20, 2021 Case Laws Service Tax AT

Manpower Recruitment and Supply of Manpower Agency Service or not - secondment charge - The persons seconded to the appellant working in the capacity of employees and......
January 20, 2021 Case Laws Central Excise AT

Clandestine manufacture and clearance - under valuation - The charge of clandestine removal/undervaluation cannot sustain on the basis of the Pen drive data alone more......
January 20, 2021 Case Laws VAT and Sales Tax HC

Rate of interest on delayed payment of VAT / Tax - the rate of interest is scaled down to 6% per annum for the period during which the writ petitions were pending before....
January 19, 2021 Case Laws GST HC

Seeking Restoration of Cancelled GST registration of petitioner - there is no provision of restoration of a GST registration - Merely because such provision has not been....
January 19, 2021 Case Laws GST HC

Liability of Interest on delayed payment of GST on credit balance of ITC - Scope of Amendment - Petition disposed off in view of clarification issued by the CBIC,......
January 19, 2021 Case Laws GST HC

Validity of action of search - There are no merit in the contention of the Petitioner that absence of the signature of the authorised person on Form GST INS-01 would......
January 19, 2021 Case Laws GST HC

Refund of unutilized Input Tax Credit pertaining to compensation cess - the respondents are directed either to open GSTN portal enabling the petitioner to file its......
January 19, 2021 Case Laws GST AAR

Classification of goods - Wheel Side Protection Control Unit (WSP) and Pantograph - The applicant claims that the DGGSTI did not contend the classification of......
January 19, 2021 Case Laws GST AAR

Water-well drilling services are specifically covered under 995434 and the said category includes all Water-well drilling services without any exceptions. Therefore, it.....
January 19, 2021 Case Laws GST AAR

Classification of supply of services - Compressor is not an agricultural machinery and is a General-Purpose Machinery. Also, only provision of agricultural machinery......
January 19, 2021 Case Laws GST AAR

Valuation of transfer - transfer to branches located outside the state - In the case at hand, the applicant supplies to their distinct persons, for which presently they.....
January 19, 2021 Case Laws GST AAR

Classification of goods - the products namely HDPE Tarpaulin, PE laminated fabric PP ropes, pondliner, vermibed, weed mat, wagon cover, fumigation cover, azolla bed,......
January 19, 2021 Case Laws GST AAR

Effective date of Change in rate of tax / GST - In case of a notification in the body of which the effective date is not written, the effect of the amending notification....
January 19, 2021 Case Laws GST AAR

Classification of goods - Composite supply or Mix supply - The supply of Gota Mix and Chutney powder will be considered as a ‘mixed supply’ of goods and will be......
January 19, 2021 Case Laws GST AAR

Input tax credit (ITC) - Demo vehicle purchased - There is clear provision in law for admissibility of Input tax credit on motor vehicles in any of' the three conditions....
January 19, 2021 Case Laws GST AAR

Classification of supply - supply of services or not - The amount received from HO are the funds for payment of salary, reimbursement of expenses like rent, security,......
January 19, 2021 Case Laws Income Tax AT

Advances written off in P & L - business purposes - The circumstances pointed out by the CIT cannot be a ground to come to a conclusion that the advances given is not......
January 19, 2021 Case Laws Income Tax AT

Validity of order passed u/s 201(1)/201(1A) - Period of limitation - prior to section 201 was amended by Finance Act No.2 of 2009, no time limit was provided for passing....
January 19, 2021 Case Laws Income Tax AT

Exemption u/s 11 - Assessee cannot be equated by with the private entrepreneur or coloniser or club or Association, as it is a state under Article 12 of the Constitution....
January 19, 2021 Case Laws Income Tax AT

Addition u/s 68 - It is a simple case of switch over of investments from one company to another and is not the case of fresh loan received during the year. We thus find.....
January 19, 2021 Case Laws Income Tax AT

Addition u/s 68 - Since the assessing officer treated the unsecured loan as unaccounted received consequent interest was also disallowed. AO without any material......
January 19, 2021 Case Laws Income Tax AT

Validity of Reopening of assessment - A receipt of some information from another wing of the Department cannot be equated with a realization of escapement per se. Such......
January 19, 2021 Case Laws Income Tax AT

Addition u/s 40(a)(ia) - non-deduction of TDS - the assessee cannot comply the provisions of chapter XVII of the Act with respect to the expenses claimed on provisional.....
January 19, 2021 Case Laws Income Tax AT

Voluntary admission u/s.132(4) - under invoicing of sales and unaccounted purchase of acid slurry - additions made on the basis of statement u/s 132(4) without having......
January 19, 2021 Case Laws Income Tax AT

Reopening of assessment u/s 147 - In the instant case, since the fact of furnishing of the reasons recorded by the AO has not been established and keeping in view, the......
January 19, 2021 Case Laws Income Tax AT

Non granting TDS credit - As per assessee when the return of income was processed by the Centralised Processing Centre (“CPC”) u/s 143(1) in the intimation the CPC did......
January 19, 2021 Case Laws Income Tax AT

Addition of unsecured loan as a gift - gift from unrelated persons treated as assessee’s income u/s.56(vi) - simply because husband has treated his loan as a gift to his....
January 19, 2021 Case Laws Customs HC

Seeking grant of extension of two months to enable them to complete the import of “poppy seeds” - non-grant of extension is stated to be justified is that the lock-down.....
January 19, 2021 Case Laws Customs AT

Exemption form IGST - aircrafts and parts thereof re-imported into India after repairs - the absence of mention of integrated tax and compensation cess in column (3)......
January 18, 2021 Case Laws Income Tax HC

Extension of due date for filing the Income Tax Returns - The Board has now thought fit in the interest of the Revenue not to extend the time period any further. There......
January 18, 2021 Case Laws GST AAR

Classification of services - services of Electroplating surface coating and Electroless nickel plating provided by the applicant - The services of Electroplating surface....
January 18, 2021 Case Laws Income Tax AT

Nature of expenses - Disallowance on account of expenditure on consultancy and legal fees - - purpose for which the expenditure was incurred is specific and the claim of....
January 18, 2021 Case Laws Income Tax AT

Set off of MAT credit u/s.115JAA - assessee being a company had filed its return of income in ITR-6 (i.e. prescribed form) under schedule for MAT credit (Schedule MATC),....
January 18, 2021 Case Laws Customs HC

Writing off the duty free imported material from the books of accounts without paying duty - violation of norms of 'Actual User Condition' - respondent (importer) was......
January 18, 2021 Case Laws Indian Laws HC

Maintainability of petition - right to prefer an appeal - condonation of delay - It is true that in the absence of a stay, it is open to a Learned Appellate Court to......
January 18, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - acquittal of accused - Existence of debt - As stated earlier, at one breath she says that amount is deposited by her and at another breath she says.....

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