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Highlights / Annotations / Catch Notes For January of 2021

Home Highlights January January 2021 Year 2021

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Showing 201 to 250 of 368 Records

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January 14, 2021 Case Laws Income Tax

Prosecution proceedings for offence u/s 276C and 277 of IT Act - Mere showing ignorance by one of the assessees by maintaining that only her husband is aware of the......
January 14, 2021 Case Laws Income Tax

Enhanced rate of tax @60% u/s 158BBE on Unexplained / Undisclosed income - prospective or retrospective - Section 115 BBE was inserted by Finance Act 2012 w.e.f......
January 14, 2021 Case Laws Income Tax

TDS u/s 194J - Since the leased line charges got the final dressing up as `Royalty’ u/s 9(1)(vi) of the Act after the close of the relevant Financial year, we have no......
January 14, 2021 Case Laws Income Tax

TDS u/s 195 - non deduction of TDS on software embedded in mobile phones imported by the assessee during the previous year - Finished mobile phones were imported by the.....
January 14, 2021 Case Laws Income Tax

Non setting off the short term capital gain against long term capital loss brought forward - There is merit in the contentions of the appellant that prior to amendment......
January 14, 2021 Case Laws Income Tax

TP Adjustment - royalty paid by the assessee to its AE - the TPO is not vested with any jurisdiction to question the commercial expediency of the transaction carried out....
January 14, 2021 Case Laws Income Tax

Assessment u/s 153A - Unaccounted income on account of under invoicing of sales - Admissions made under such circumstances without the corroborative evidence cannot be......
January 14, 2021 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - shares held in the name of minor children - no such benefit accrued, and hence the assessee could not be said to be the beneficial owner......
January 14, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - in the instant case Section 8 notice under ‘I&B’ Code was not served upon the Second Respondent / Corporate Debtor and admittedly the same got......
January 13, 2021 News Indian Laws

CBDT launches e-portal for filing complaints regarding tax evasion/Benami Properties/Foreign Undisclosed Assets - News
January 13, 2021 Notifications Income Tax

Central Government makes the directions of Faceless Penalty Scheme, 2021 - Notification
January 13, 2021 Notifications Income Tax

Faceless Penalty Scheme, 2021 - Notification
January 13, 2021 Notifications GST

Seeks to amendment in Notification No. 2/2017-Central Tax, dated the 19th June, 2017 - Notification
January 13, 2021 Case Laws GST

Levy of GST or Exempt service - services of providing Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital -....
January 13, 2021 Case Laws GST

Business Auxiliary Services - intermediary services - Sub-section(2) of Section 13 specifically provides that the place of supply of services except the services......
January 13, 2021 Case Laws GST

Classification of goods - rate of tax - Maize Bran - cattle feed - the inputs for animal feed are different from the animal feed. Said S. No. 102 covers the prepared......
January 13, 2021 Case Laws GST

100% EOU - Levy of GST - recovery of Notice Pay from the employees who are leaving the company without completing the notice period - Service of notice for termination......
January 13, 2021 Case Laws GST

Eligibility to claim refund of IGST - The availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under......
January 13, 2021 Case Laws GST

Classification of goods - rate of duty - Zip Roll (i.e. Slide Fasteners) - Finished Zippers - Sliders - the product, ‘Finished Zipper’ is liable to GST @ 18% till......
January 13, 2021 Case Laws GST

Nature of supply - Levy of GST - Transfer of an operational outlet - A branch of the same business vertical can be by no stretch of imagination considered as an......
January 13, 2021 Case Laws Income Tax

Entitled to claim deduction u/s 10 (10 C) (viii) and also under Section 89 (1) - amounts received as part of VRS - claim came to be rejected on the basis of the......
January 13, 2021 Case Laws Income Tax

MAT Computation - even if the provision for doubtful debt is added back to the net profits, the resultant book profit is still negative and even though the assessee was.....
January 13, 2021 Case Laws Income Tax

Bogus purchases - on the basis of meticulous appreciation of material available on record, the Assessing Officer has recorded the conclusions, which has been reproduced.....
January 13, 2021 Case Laws Income Tax

Penalty u/s. 271E - Cash paid towards repayment of finance obtain for purchase of trucks - as well as the Ld. CIT(A) have not doubted the genuineness of the transactions....
January 13, 2021 Case Laws Income Tax

Unexplained income - Once, the assessee has admitted the additional income, the said income is available to the assessee in the form of cash or kind which the assessee......
January 13, 2021 Case Laws Income Tax

TP Adjustment - corporate guarantee - international transaction of not? - the issue of corporate guarantee were in the nature of share holder activity and the same could....
January 13, 2021 Case Laws Income Tax

Addition u/s 68 - investment made by the partners - AO has examined 79 unsecured creditors who appeared before the AO and given statements on oath. All of them have......
January 13, 2021 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - The two dates i.e. 14th September, 2018 in so far the intimation is concerned and 3rd December, 2018 in....
January 13, 2021 Case Laws Wealth-tax

When the AO rejects the revised return then the whole return is invalid. In case AO makes addition from the revised return then it means that he recognizes the revised......
January 12, 2021 Case Laws GST

Scope of GST - levy of IGST on out and out transactions taking place beyond the Customs frontiers of India - Applicable IGST is payable on goods sold to customer located....
January 12, 2021 Case Laws GST

Levy of GST - built -up area received from each member as “Common Maintenance Fund / Deposit” - Such deposit is never to be returned to the members, but same along with.....
January 12, 2021 Case Laws GST

Job Work or not - Classification of services - rate of tax - Refining of gold from old jewellery and coins/biscuits - it is not possible to assume one of supply as......
January 12, 2021 Case Laws GST

Classification of goods - Bulk Drugs - the product being supplied by the applicant cannot be directly administered in a human being. The concessional rate of GST is......
January 12, 2021 Case Laws GST

Taxable Service or Exempt Service - The service of supply of doctor, nursing staff, ambulances and other administrative staff to the corporate entity for medical care of....
January 12, 2021 Case Laws GST

Levy of GST - forfeited advance money - The impugned transaction is also a ‘supply’ under the provisions of the CGST Act and therefore taxable. In our view, therefore,......
January 12, 2021 Case Laws GST

Classification of goods - rate of GST - PAPAD of different shapes and sizes - PAPAD is a thing entirely different and distinct from FRYUMS. Therefore, in common parlance....
January 12, 2021 Case Laws Income Tax

Bogus LTCG - Addition u/s 68 - the assessee dematerialized the shares in the D-mat account which is also an independent material and evidence cannot be manipulated. The.....
January 12, 2021 Case Laws Income Tax

Assessment of rental income - ‘Income from House Property’ OR ‘Income from Business’ - notional annual letting value on unsold shops held as stock in trade by the......
January 12, 2021 Case Laws Income Tax

Non-deduction of TDS - Disallowing u/s. 40(a)(ia) - If the AO accepts the contention of assessee that expenditure was capitalized, then there is no necessity to examine.....
January 12, 2021 Case Laws Income Tax

Addition u/s 40A - Payment in cash for purchase of land - when the assessee has not debited the amount of cost of land in the profit & loss account nor claimed any......
January 12, 2021 Case Laws Income Tax

Disallowance u/s 40A(3) - payment to transporters in cash - The assessee has demonstrated before the authorities below that the payments were made for purchase of......
January 12, 2021 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - Hon'ble Third Member concurred with the view taken by Hon'ble Judicial Member, who observed that, order dated 28/02/2014......
January 12, 2021 Case Laws Income Tax

Exemption u/s 11 - whether providing hostel facility to the needy students by appellant-trust is to be considered as imparting education within the meaning of section......
January 12, 2021 Case Laws Companies Law

Disqualification of Director - Non filing of annual returns - Scope of the circular - Provisions of Schedule II and Schedule III of the Act of 2013 also came into effect....
January 11, 2021 Case Laws Income Tax

Extend the due date for filing the Income Tax Returns (ITR) and Tax Audit Reports (TAR) for AY 2020-21 to 31.01.2021 - Ministry of Finance should immediately look into......
January 11, 2021 News Indian Laws

Order Under Section 119 of Income Tax Act, 1961 - CBDT refused to further extend the Due Dates / time limit for filing the ITR / Tax audit report. - News
January 11, 2021 Case Laws GST

Classification of service - Pure agent or service provider - The applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 which.....
January 11, 2021 Case Laws GST

Exemption from GST or not - Fumigation service provided in a warehouse of agriculture produce - The term ‘primary market’ is not defined in the GST Act. It is understood....
January 11, 2021 Case Laws GST

Levy of CGST and SGST or IGST - Commission agent - Intermediary services or not - sell of machinery of foreign principal in the Indian Territory - sub-section (8)......
January 11, 2021 Case Laws GST

Classification of goods - Narrow woven fabrics manufactured - the product, Narrow Woven Fabrics of Polyester Yarn of a width not exceeding 30 cm but not provided with......

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