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Highlights / Annotations / Catch Notes For January of 2021

Home Highlights January January 2021 Year 2021

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Showing 151 to 200 of 368 Records

January 18, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - insufficiency of funds - Rebuttal of presumption - When once the rebuttal has been established and proved to the contrary by the respondent/accused,....
January 18, 2021 Case Laws Customs AT

Classification of imported goods - LCD panels and parts of LCD panels - LCD panels are classifiable under CTH 9013 8010 and parts of LCD panels are classifiable under......
January 18, 2021 Case Laws Income Tax AT

Addition of loss claimed in Future & Options (‘F&O’) - Reliance on statement of third party (Broker) recorded during survey u/s. 133A - it is trite that the statement......
January 18, 2021 Case Laws Income Tax AT

Capital gain Computation - Stamp duty valuation u/s 50C - Once legislature very graciously accepts, by introducing the legal amendments in question, that there were......
January 18, 2021 Case Laws Income Tax AT

Addition on account of commission income for obtaining accommodation entries - addition cannot be made merely on the presumption that family concerns have admitted......
January 18, 2021 Case Laws Insolvency and Bankruptcy AT

Non-appointment of persons selected by the COC (Committee of Creditors) as Resolution Professional and Authorized Representative - Section 22 of IBC - Adjudicating......
January 18, 2021 Case Laws Income Tax AT

Deduction u/s 35AD and set off u/s 73A against the loss incurred by it in other unit - Loss of assessee on account of a specified business claiming deduction u/s 35AD......
January 18, 2021 Case Laws Income Tax AT

Levy penalty u/s. 271B - not filing tax audit report within the due date specified under the Act - When audit report was obtained within due date, merely for delay in......
January 16, 2021 Case Laws GST AAR

Classification of goods - Rate of GST - concessional rate of GST@5% - the marine pressure tight cables and the marine non-pressure tight cables manufactured and supplied....
January 16, 2021 Case Laws GST AAR

Liability of GST - landlord charges electricity or incidental charges in additional to rent as per Lease Agreement for immovable property rented to the tenant - Is......
January 16, 2021 Case Laws GST AAR

Exemption from GST or not - Educational Services or not - the applicant does not have any specific curriculum and does not conduct any examination or award any......
January 16, 2021 Case Laws GST AAR

Classification of goods - product ‘Zn EDTA - Zinc Ethylenediamine Tetra Acetic Acid) - Fe EDTA - The products, viz. “Zn EDTA” and “Fe EDTA” manufactured and supplied by.....
January 16, 2021 Case Laws GST AAR

Classification of goods - Product Mosquito Repellent, Aayudh-Mosx - Undoubtedly, the description under Heading No. 3808 91 91, i.e., “Repellents for insects such as......
January 16, 2021 Case Laws GST AAR

Scope of Advance Ruling application - Classification of services - In the present case, the applicant has asked hypothetical questions seeking Advance Ruling on an issue....
January 16, 2021 Case Laws GST AAR

Pure service - solid waste management service - Scope of the terms of service agreement - from a plain reading of the aforementioned clause, it appears that the services....
January 16, 2021 Case Laws GST AAR

Classification of goods - product Fusible Interlining Fabrics of Cotton’ - classifiable under Chapter 52 or Chapter 59? - On going through the headings, chapter note of.....
January 16, 2021 Case Laws GST AAR

Supply or not - various activities carried out by the Applicant to the plot holders in terms of provisions of GIDC Act, 1962 - charges collected for the same - Section 7....
January 16, 2021 Case Laws Customs AT

Levy of IGST on re-import of aircrafts and parts thereof after repairs - Exemption form IGST - the absence of mention of integrated tax and compensation cess in column......
January 16, 2021 Case Laws GST AAR

Scope of Advance Ruling - Levy of GST - The question raised here is not related to the agreement made by them with M/S. WAPCOS or the agreement made between M/s. WAPCOS.....
January 16, 2021 Case Laws GST AAR

Classification of goods - pharmaceutical products - Bulk Drugs and intermediates - the goods viz. bulk drugs and intermediate i.e. Alpha-Ketoanalogue Isoleucine Calcium.....
January 16, 2021 Case Laws Income Tax AT

TDS u/s 194I - lease premium paid to Mumbai Metropolitan Regional Development Authority (“MMRD") - lump sum lease premium or one-time upfront lease charges, which are......
January 16, 2021 Case Laws Income Tax AT

Undisclosed income - Search proceedings - receipt in cash - As assessee is not able to justify and/or connect these receipts / payments as are found mentioned in loose......
January 16, 2021 Case Laws Income Tax AT

Capital gain - nature of land sold - the assessee has proved that the land in question is more than a distance of 8 km from the closest municipality and that it is......
January 16, 2021 Case Laws Income Tax AT

Revision u/s 263 - valuation of equity share - the litigation before us may not have erupted if in the proceedings u/s 263 by Ld.. PCIT have mentioned that the audited......
January 16, 2021 Case Laws Income Tax AT

Accrual of income in India - Taxation of ESOP benefit - In the absence of nexus of ‘other similar benefits’, as wages and salaries, received by the assessee vis-à-vis......
January 16, 2021 Case Laws Income Tax AT

Revision u/s 263 - PCIT has come to conclusion that the order passed by AO is erroneous, but has not verified nor investigated to determine the other condition i.e. how.....
January 15, 2021 Case Laws GST AAAR

Valuation of Rental Income - GST - Deduction of property taxes and other statutory levies - treatment of notional interest on the security deposit - All taxes levied......
January 15, 2021 Case Laws GST HC

Whether a mis- classification of the goods can be the basis for a detention under Section 129 of the GST Act? - Section 129 of the Act, if a proper officer who is......
January 15, 2021 Case Laws GST AAR

Classification of goods - Chocolate Milk Powder - it is an admitted / undisputed fact that the product in question does not have the characteristics, required under......
January 15, 2021 Case Laws GST AAR

Classification of goods - Non Woven Bags manufactured through the intermediate product Non Woven fabric - Polypropylene Woven and Non-Woven Bags would be classified as......
January 15, 2021 Case Laws GST AAR

Levy of tax (GST) on one time long term lease premium payable/paid by the Jinmangal Corporation to Ahmedabad Urban Development Authority - supply or not - long term......
January 15, 2021 Case Laws GST AAR

Classification of goods - rate of GST - “Papad” of different shapes and sizes - The product ‘Un-fried Fryums’ manufactured and supplied by applicant is classifiable......
January 15, 2021 Case Laws GST AAR

Classification - Grant of mining lease for extracting Mineral called “BLACKTRAP” - payment of rent/royalty is for license given to extract minerals and the amount of......
January 15, 2021 Case Laws GST AAR

Classification of supply - contract with SPG Prints Austria GMBH (SPA) to provide particular services to customers of SPA in India, as per SPA’s instruction - individual....
January 15, 2021 Case Laws GST AAR

Classification of goods - GST rate - water chillar plants supplied by the applicant for use in the warships, vessel and submarines to be deployed by the Indian Navy -......
January 15, 2021 Case Laws Income Tax AT

Addition u/s 37(1) - disallowing interest provided on loan - loan was used to purchase shares - Assessee received loan in earlier years on which interest is also paid......
January 15, 2021 Case Laws Income Tax AT

Levy of penalty u/s 271AAA - concealed income on account of excess claim of depreciation - A.O has merely mentioned one line imported from section 271(1)(c) of the Act......
January 15, 2021 Case Laws Income Tax AT

Addition of expenditure made towards Corporate Social Responsibility (CSR) and sustainable development - AO, without examining the nature of the expenses, disallowed the....
January 15, 2021 Case Laws Customs HC

Recovery of Interest - attachment order - Upon petitioners' failure to pay the applicable interest in subsequent notice dated 05.11.2018, the respondents have taken......
January 15, 2021 Case Laws Customs HC

Interpretation of Statute - whether a Trade Notification can be amended by a Trade Notice - it cannot be stated that it is a mere elaboration, information or......
January 15, 2021 Case Laws Insolvency and Bankruptcy AT

Referring matter to larger bench - It is not open to the Referral Bench to appreciate the judgment rendered by the earlier Bench as if sitting in appeal to hold that the....
January 15, 2021 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - since the I&B Code is not a complete Code, provisions of Limitation Act are attracted to proceedings under it before NCLT and NCLAT as far as......
January 15, 2021 Case Laws VAT and Sales Tax SC

Levy of CST - sales in the course of import or inter-State sales - The High Court was right in observing that once the appellant got released the goods after filing the.....
January 14, 2021 Notifications SEBI

Repealing the Securities and Exchange Board of India (Central Database of Market Participants) Regulations, 2003 - Notification
January 14, 2021 Circulars Customs

Requirement of filing of Bill of Coastal Goods (BCG) - Order-Instruction
January 14, 2021 Case Laws GST AAR

Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - applicant is supplying works contract service to.....
January 14, 2021 Case Laws GST AAR

Classification of goods - rate of tax - HSN Code - Agro Waste Thermic Fluid Heater or Boiler and parts thereof - The Agro Waste Thermic Fluid Heaters or Boilers are......
January 14, 2021 Case Laws GST AAR

Exemption from GST - service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port - The length of the waterway, between......
January 14, 2021 Case Laws GST HC

Imposition of penalty u/s 122(xiv) of the CGST Act - detention of goods and vehicle on the ground that vehicle was not carrying the valid e-way bill - whether the......
January 14, 2021 Case Laws Income Tax SC

Deduction u/s 80P(2)(a) (i) - the credits given to such members being for purposes other than agricultural credit - once section 80P(4) is out of harm’s way, all the......

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F: Applicable GST Rate on Freight Charges for Export of Goods

F: GST Refund for forign tourist

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

H: Tighter rules on offshore derivatives, segregated FPI portfolios, ODI ...

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C: Fixation of one new Standard Input Output Norms (SIONs) at SION A-3683...

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H: New SEBI norms for research analysts, part-timers, AI tool disclosures...

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C: Guidance Note 2/2024 on provisions of the Direct Tax Vivad se Vishwas ...

T: Disallowance u/s 14A: Navigating the Interplay of Exempt Income and Ex...

F: GST APPEAL PRE DEPOSIT AMOUNT

F: GST / Service Tax on Area Given under Joint Development Agreement

N: Securities and Exchange Board of India (Investment Advisers) (Second A...

A: Overlapping Jurisdiction Between Central and State Tax Officers

A: RECENT DEVELOPMENTS IN GST

A: Top MSME Benefits Every Entrepreneur Should Know in 2024

A: An order cannot go beyond the SCN

N: Securities and Exchange Board of India (Research Analysts) (Third Amen...

F: Whether ITC is to be reversed on Inputs if Finished Goods billed but n...

N: Securities and Exchange Board of India (Mutual Funds) (Third Amendment...

N: Notification to specify the manufacturing processes and other operatio...

H: Penalty not automatic for audit report delay; 'reasonable cause' excus...

H: Tax authorities' arbitrary order quashed for disregarding reply withou...

H: Industrial units in Sikkim seek clarity on eligibility for budgetary s...

H: Tax authorities can audit businesses anytime to ensure GST compliance.

H: Tax notice upheld; State Tax officers empowered under IGST Act; Revenu...

H: Non-consideration of challenge to show-cause notice & lack of reasonin...