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Highlights / Annotations / Catch Notes For January of 2021

Home Highlights January January 2021 Year 2021

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January 11, 2021 Case Laws GST

Levy of GST - whether the stand to charge the GST@18% only on establishment charges (i.e. after abatement of wages etc. paid to guards) and not on whole amount - the......
January 11, 2021 Case Laws GST

Reversal of Input Tax Credit - inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire - - Since the said......
January 11, 2021 Case Laws GST

Seeking vacation of the interim protection - constitutional validity of Sections 69 and 132 of the Central Goods and Services Tax Act, 2017 - case of petitioner is that.....
January 11, 2021 Case Laws Income Tax

Seeking reward for providing information - Tax Evasion Petition (TEP) and Benami Transaction Tax Evasion Petition - the Income Tax Informants Rewards Scheme, 2018 - The.....
January 11, 2021 Case Laws Income Tax

Taxability of on-money declared by the Assessee in its return of income - Not in dispute that the on-money is nothing but part of sale consideration of the flats and......
January 11, 2021 Case Laws Income Tax

Accrual of income in India - Taxability of SAP License Charges as Royalty - the receipt of software licence fees by the assessee, from its Indian subsidiary, is......
January 11, 2021 Case Laws Income Tax

Unexplained cash credit u/s 68 -The two buyers denied having paid any cash while purchasing the flat. The assessee denied having received the on-money. - Therefore, the.....
January 11, 2021 Case Laws Income Tax

Capital Gains - Addition of cash found in search - Entire amount recorded in the seized documents has been treated as income of the assessee without calculating the......
January 11, 2021 Case Laws Income Tax

TDS u/s 193 - Non-deduction of TDS on the interest expenses incurred on deep discount bonds - If the assessee is not incurring any expense, the question of income in the....
January 11, 2021 Case Laws Companies Law

Disqualification to act as the Directors/office bearers of respondent - The disqualification for reappointment prescribed by Section 164(2) of the Companies Act, 2013 is....
January 10, 2021 Case Laws Income Tax

Deduction u/s 80 IB (10) - allowable expenses to project - Since all the administrative expenses cannot be linked to the activities reasonably, it can be allocated......
January 9, 2021 Case Laws GST

Powers of inspection, search, seizure and arrest - penalties and prosecution - validity of section 69 &132, section 70(1), section 67(1) and 69, Section 137 and section.....
January 9, 2021 Case Laws GST

Reimbursement of differential tax due to change of regime from VAT to GST - difficulty faced by the contractors due to change in the regime regarding works contract......
January 9, 2021 Case Laws Income Tax

Disallowance of business loss - Proof of commencement of business - It is well settled law that even a single transaction may constitute business as defined in section......
January 9, 2021 Case Laws Income Tax

Denial of exemption u/s 54F - LTCG - agreement of sale was not registered - though residential property is not registered but the assessee was able to prove the......
January 9, 2021 Case Laws Income Tax

Addition u/s 40A (2) (b) - exponential increase in the Directors’ remuneration - CBDT Circular clearly states that no disallowance is to be made u/s 40A (2) in respect......
January 9, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Delay in issuing notice - The speed post booking list maintained by the Department is of no use in this matter because there is......
January 9, 2021 Case Laws Insolvency and Bankruptcy

CIRP Proceedings - Operational Debts or Financial Debts - financial guarantor - The guarantee essentially was for payment against default in the sale consideration of......
January 9, 2021 Case Laws Service Tax

Levy of service tax - managing car and two wheeler parking in a public place while serving public - petitioner is rendering public services, therefore, service tax is......
January 9, 2021 Case Laws Indian Laws

Dishonor of Cheque - when an offence is alleged to have been committed by the partnership firm, every person who, at the time the offence was committed, was in charge of....
January 8, 2021 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - Failure to Deduct TDS - Assessee has not disclosed the freight receipts from the Exporters and the net freight payment made which is covered....
January 8, 2021 Case Laws Companies Law

Disqualification of Director - deactivation of DIN - It cannot but be held that the operation of the 2014 and 2018 Amendments to the 2013 Act are prospective in nature -....
January 8, 2021 Case Laws GST

Provisional release of detained goods - If the goods are of perishable nature, then it is always open for the writ applicant to prefer an application under Section 67(6)....
January 8, 2021 Case Laws VAT and Sales Tax

Concessional benefit of tax - purchase of High Speed Diesel from suppliers in other States - difficulty in obtaining C-Form - The petitioner is entitled to the inclusion....
January 8, 2021 Case Laws VAT and Sales Tax

Karnataka VAT - Effect of Conversion of partnership firm into joint stock company - Carry forward deduction of unabsorbed contractor payments - the adjudicating......
January 8, 2021 Case Laws Income Tax

Rectification u/s 254 - ITAT refused to admit additional ground - Having found that the recording of satisfaction by the AO of the searched person is mandatory; which is....
January 8, 2021 Case Laws Companies Law

Writ appeal against writ petition entertained by the Ld. Single Judge - private parties - mismanagement and oppression of majority shareholders - Material on record......
January 8, 2021 Case Laws Income Tax

Addition of burning losses during the process of manufacture of ingots - during the year the burning loss in the assessee’s plant was to the extent of 5.81% which is......
January 8, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Addition u/s 68 - Head changed from income under “PGBP” (as shown by the assessee) to addition U/s 68 - That there was some tax sought to be......
January 8, 2021 Case Laws Income Tax

Validity of reopening of assessment - Pr. CIT has granted the approval in a mechanical manner by putting only “Yes” which is not valid for initiating the reassessment......
January 8, 2021 Case Laws Income Tax

Registration u/s 80G(5)(vi) denied - CIT(E) held that the assessee-trust is a private religious trust and therefore, cannot be held as a charitable trust within the......
January 8, 2021 Case Laws Income Tax

Depreciation on the expenditure incurred for construction of Amritsar Bus Terminal project on build, operate and transfer (BOT) basis - the assessee is entitled to claim....
January 8, 2021 Case Laws Income Tax

Exemption u/s 11 - receipts from the business of developing, coordinating plants and implementing the rail infrastructure projects, etc. for Indian Railways, exceeded......
January 8, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - credit worthiness of shareholders/investors to invest such huge amount - Genuineness of transactions - the assessee has......
January 7, 2021 Case Laws GST

Grant of anticipatory bail - GST evasion - The applicant has not given any statement in inquiry till date due to fear of arrest. The personal liberty guaranteed under......
January 7, 2021 Case Laws GST

Detention of conveyance and seizure of Goods - If during the pendency of adjudicating proceedings, a request for provisional release as contemplated under sub-clause (3)....
January 7, 2021 Case Laws GST

Grant of Bail - Fraudulent Input Tax Credit - allegation that applicant/accused knowingly participated in receipt of only paper invoices - Considering the seriousness of....
January 7, 2021 Case Laws Income Tax

Exemption u/s 12 denied - Condonation of delay in filing the Form no.10B - assessee, a public charitable trust past 30 years who substantially satisfies the condition......
January 7, 2021 Case Laws Income Tax

Accrual of income in India - rendering leadership training to employees of SAPL cannot be said as rendering managerial services so as to fall outside the ambit of fees......
January 7, 2021 Case Laws Income Tax

Accrual of income in India - Fees for technical services (FTS) - taxability of receipts towards Human Resource and Leadership training provided by the assessee to its......
January 7, 2021 Case Laws Income Tax

TDS u/s 194C OR 194I - Common area maintenance charges paid - the payment for operation/maintenance was made directly to the services providers after deduction of TDS......
January 7, 2021 Case Laws Income Tax

TP Adjustment - Disallowance of interest paid on ECB loans - the amendment in this proviso was made by the Finance Act, 2015 w.e.f. 01.04.2016 as per which the words......
January 7, 2021 Case Laws Income Tax

Deduction made to charitable institutions u/s. 80G - assessee cannot be denied the benefit of claim under Chapter VI A, which is considered for computing ‘Total Taxable.....
January 7, 2021 Case Laws Income Tax

Correct head of income - income from renting of terrace - erection & installation of Antenna Tower - AO directed to treat the same as income from house property in terms....
January 7, 2021 Case Laws Income Tax

Disallowance u/s. 69C - assessee had purchased cutting machine but no freight has been accounted - ssessee explained that it had obtained the delivery of the said......
January 7, 2021 Case Laws Income Tax

Addition of payment to an unapproved gratuity fund - It is not in dispute that the assessee has actually paid the money. In other words, the money has actually gone out.....
January 7, 2021 Case Laws Income Tax

Deduction u/s. 80IB(11A) - When the statue in section 80 IB of the Act has not made any distinct between export and domestic sales and the profit arising from both the......
January 7, 2021 Case Laws Customs

When the High Court had directed release of the goods forthwith, it is beyond comprehension as to how a lower appellate authority can nullify such direction by ordering.....
January 7, 2021 Case Laws Companies Law

Grant of Bail - siphoning of funds - transfer of funds among different companies - The present case is of an economic offence involving siphoning of public......
January 7, 2021 Case Laws Service Tax

Valuation - Business Auxiliary Service (BAS) - Sizing of coal is an incidental and ancillary process to make coal marketable and thus complete “manufacture” of coal and.....

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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