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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

January 14, 2021 Case Laws Income Tax HC

Court Finds No Abetment in Tax Case: Wife's Claim of Ignorance Accepted, Section 278 Not Applicable.
January 14, 2021 Case Laws Income Tax HC

Tax Rate on Unexplained Income Increased from 30% to 60% u/s 115BBE Since April 1, 2017.
January 14, 2021 Case Laws Income Tax AT

Leased Line Charges Classified as "Royalty" u/s 9(1)(vi); No TDS Required u/s 194J Pre-Classification.
January 14, 2021 Case Laws Income Tax AT

No TDS u/s 195 for Embedded Software in Imported Nokia Phones, Says Court-Transaction for Complete Units.
January 14, 2021 Case Laws Income Tax AT

Debate on Pre-2002 Tax Law: No Distinction Between Short and Long Term Capital Losses in Sections 70 and 74.
January 14, 2021 Case Laws Income Tax AT

TPO Cannot Question Commercial Expediency of Royalty Transactions; Limited to Arm's Length Price Assessment.
January 14, 2021 Case Laws Income Tax AT

Section 153A Assessment: Admissions Without Evidence Can't Justify Additions; No Proof of Unaccounted Cash Receipts Found.
January 14, 2021 Case Laws Income Tax AT

Shares Held by Minors Not Deemed Dividends for Assessee u/s 2(22)(e) of Income Tax Act.
January 14, 2021 Case Laws Insolvency and Bankruptcy AT

Tribunal Overturns CIRP Due to Unserved Section 8 Notice Under Insolvency and Bankruptcy Code; Ensures Justice.
January 13, 2021 News Indian Laws

CBDT Launches Portal for Reporting Tax Evasion, Benami Properties, and Undisclosed Foreign Assets to Boost Transparency.
January 13, 2021 Notifications Income Tax

Central Government Launches Faceless Penalty Scheme 2021 to Enhance Transparency and Efficiency in Tax Penalties Process.
January 13, 2021 Notifications Income Tax

Faceless Penalty Scheme 2021 Introduces Tech-Driven, Transparent, and Fair Process for Income Tax Penalties
January 13, 2021 Notifications GST

Amendment Proposed for Notification No. 2/2017-Central Tax to Enhance Clarity and Compliance with GST Regulations.
January 13, 2021 Case Laws GST AAR

GST Levied on Outsourced Hospital Staff Services; Exemption Denied by AAR Due to Non-Government Entity Status.
January 13, 2021 Case Laws GST AAR

Determining Place of Supply for Business Auxiliary Services under GST: Key Provisions of Section 13, Sub-section (2) Explained.
January 13, 2021 Case Laws GST AAR

Maize bran classified under heading 2302 is not tax-exempt as animal feed under GST S. No. 102.
January 13, 2021 Case Laws GST AAR

GST at 18% must be charged on notice pay recovery from employees leaving early, says Authority for Advance Rulings.
January 13, 2021 Case Laws GST AAR

Importers Using Duty Exemption Under Notification No.79/2017-Cus Ineligible for IGST Refund Per Rule 96(10) Amendments.
January 13, 2021 Case Laws GST AAR

GST Rates for Zip Roll, Finished Zippers, and Sliders: Changes from 18% to 12% Effective October 1, 2019.
January 13, 2021 Case Laws GST AAR

Transfer of Outlet in Same Business Vertical Classed as 'Supply of Goods', Subject to GST per CGST Act Sections 7 & 9.
January 13, 2021 Case Laws Income Tax HC

High Court Grants Relief Under Article 226 for VRS Deductions Rejected Due to Jurisdictional Overreach by CBDT Instructions.
January 13, 2021 Case Laws Income Tax HC

Court Rules Negative Book Profit Despite Adding Doubtful Debt Provision in MAT Calculation; No Adverse Inference for Assessee.
January 13, 2021 Case Laws Income Tax HC

Tribunal Overturns Assessing Officer's Findings on Bogus Purchases, Fails to Address Burden of Proof on Assessee.
January 13, 2021 Case Laws Income Tax AT

No Penalty for Cash Payments u/s 271E: Transactions Genuine, Urgent Payment Justified, Lender Confirmed.
January 13, 2021 Case Laws Income Tax AT

Assessee's Additional Income Admission Explains Capital Account Credits, Averts Tax on Unexplained Investments.
January 13, 2021 Case Laws Income Tax AT

Corporate Guarantees Not Classified as International Transactions u/s 92B of Income Tax Act.
January 13, 2021 Case Laws Income Tax AT

CIT(A) Correctly Deletes AO's Section 68 Additions Due to Lack of Defects in Creditors' Source or Genuineness.
January 13, 2021 Case Laws Service Tax HC

Respondents' rejection of petitioner's declaration under Sabka Vishwas Scheme 2019 deemed unjustified; dates fall before cut-off.
January 13, 2021 Case Laws Wealth-tax AT

Assessing Officer's Additions Acknowledge Revised Tax Return; Original Return u/s 17 Must Reconcile Discovered Jewelry.
January 12, 2021 Case Laws GST AAR

IGST not applicable on direct foreign transactions from Feb 1, 2019; previously applied until Jan 31, 2019.
January 12, 2021 Case Laws GST AAR

Non-returnable Common Maintenance Fund for Repairs Qualifies as Supply of Service, Subject to GST.
January 12, 2021 Case Laws GST AAR

Gold Refining and Purity Testing Not a Composite Supply u/s 2(30) of CGST Act 2017, AAR Rules.
January 12, 2021 Case Laws GST AAR

Concessional 5% GST Rate Not Applicable to Bulk Drugs Supplied as Raw Materials for Human Use.
January 12, 2021 Case Laws GST AAR

Supply of Medical Staff and Services to Corporates Not Exempt Under Sr. No. 74, Now Taxable as Non-Healthcare Services.
January 12, 2021 Case Laws GST AAR

Forfeited Advance Money Deemed 'Supply' Under CGST Act; Exiting Contract Classified as Service Per Schedule II, Clause 5(e).
January 12, 2021 Case Laws GST AAR

GST Ruling: "Un-fried Fryums" Not Classified as "Papad" Under Tariff Item 1905 90 40, Different GST Rate Applies.
January 12, 2021 Case Laws Income Tax AT

Court Questions Validity of Section 68 Addition for Alleged Bogus LTCG; Dematerialized Shares Serve as Key Evidence.
January 12, 2021 Case Laws Income Tax AT

Rental Income from Unsold Shops as Stock in Trade Should Be 'Income from Business,' Not 'House Property'.
January 12, 2021 Case Laws Income Tax AT

AO Must Decide if Expense is Capital; Filing Forms 15G/15H Affects TDS Obligations u/s 40(a)(ia.
January 12, 2021 Case Laws Income Tax AT

Section 40A(3) Cash Payment Restrictions Not Applicable for Unrecorded Land Purchase Cost; Tax Authorities' Disallowance Overturned.
January 12, 2021 Case Laws Income Tax AT

Tax Case: Cash Payments to Transporters Disallowed u/s 40A(3) Without Examining Farmers' Claims or Rule 6DD(e) Evidence.
January 12, 2021 Case Laws Income Tax AT

Assessment Reopening u/s 147 Deemed Invalid: Lack of Reassessment Reasons Voids Order, Says Hon'ble Third Member.
January 12, 2021 Case Laws Income Tax AT

Court Rules Hostel Facilities as "Imparting Education" for Tax Exemption u/s 2(15) of Income Tax Act.
January 12, 2021 Case Laws Companies Law HC

Director Disqualified for Failing to File Returns; Government Circular Clarifies New Compliance Format Under Companies Act 2013.
January 11, 2021 Case Laws Income Tax HC

Income Tax Return and Audit Report filing deadline for AY 2020-21 extended to January 31, 2021. Decision by January 12.
January 11, 2021 News Indian Laws

CBDT Confirms No Extension for Filing ITR and Tax Audit Reports u/s 119 of Income Tax Act 1961.
January 11, 2021 Case Laws GST AAR

Applicant Fails to Qualify as "Pure Agent" u/r 33, Liable for GST on Labor Services Provided.
January 11, 2021 Case Laws GST AAR

Fumigation Services in Warehouses Not GST Exempt; Exemptions Apply Only Until Produce Reaches Primary Market.
January 11, 2021 Case Laws GST AAR

CGST and SGST Apply to Gujarat-Based Commission Agent's Intermediary Services for Foreign Machinery Sale in India.
January 11, 2021 Case Laws GST AAR

Polyester Narrow Woven Fabrics Classified Under Chapter 5407.10.19, Subject to 5% GST Rate Per Customs Tariff Act 1975.

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