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Highlights / Annotations / Catch Notes For January of 2021

Home Highlights January January 2021 Year 2021

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Showing 51 to 100 of 368 Records

123 4 5 6........ 8

January 27, 2021 Case Laws Income Tax AT

Understanding MAT Credit Eligibility: Section 115JAA Requires Deduction of Surcharge and Cess Before Interest Calculation.
January 27, 2021 Case Laws Income Tax AT

Income Tax Revision: Pr. CIT Corrects AO's Error u/s 263 on One-Time Settlement Loss Claim.
January 27, 2021 Case Laws Income Tax AT

Disallowance of Exceptional Expenditure for Bad Debts Claimed u/s 36(1)(vii) Hinges on Ledger Verification.
January 27, 2021 Case Laws Income Tax AT

Section 68 Dispute: Alleged Bogus LTCG from Equity Shares Sale, Supported by Bank and DEMAT Statements as Genuine Evidence.
January 27, 2021 Case Laws Income Tax AT

Parties to Follow Income Tax Act Procedure; Section 69C Issue Remanded to Assessing Officer for Review with New Evidence.
January 27, 2021 Case Laws Income Tax AT

Court Rules Against AO's 8% Income Estimation on Property Value; Methodology Misaligned with Legal Standards.
January 27, 2021 Case Laws GST HC

Court Directs Parties to File Statutory Appeal for Confiscated Goods Under GST Act Sections 129 & 130.
January 27, 2021 Case Laws VAT and Sales Tax HC

Court Emphasizes Case-Specific Decisions, Warns Against Over-Reliance on Precedents Without Fact Alignment.
January 25, 2021 Case Laws Income Tax HC

High Court upholds Tribunal's decision: Media resource boards not classified as plant and machinery, 15% depreciation rate inapplicable.
January 25, 2021 Case Laws Income Tax HC

High Court Extends Deadline for Condonation of Delay in Tax Return Filing and Section 80P Deduction Reconsideration.
January 25, 2021 Case Laws Income Tax AT

PCIT properly revises A.O's erroneous order allowing deduction of loan interest against FDR interest u/s 263.
January 25, 2021 Case Laws Income Tax AT

Approval Validity u/s 153D Challenged: Over 100 Cases Reviewed in a Day, Lacks Genuine Consideration.
January 25, 2021 Case Laws Income Tax AT

Section 69A Addition Scrutinized: Tax Liability Unclear Due to Insufficient Evidence on Assessee's Diary Business Income.
January 25, 2021 Case Laws Income Tax AT

Court Reconsiders Late Fee u/s 234E for Delayed TDS Filing; Delay in Appeals Condoned for Justice.
January 25, 2021 Case Laws Insolvency and Bankruptcy AT

Adjudicating Authority Overruled: No Pre-Existing Dispute Found in Corporate Debtor's Insolvency Case.
January 23, 2021 Case Laws GST AAAR

Metal Nuts and Spring Nuts Classified as Motor Vehicle Parts Under Tariff Item 8708 99 00 by AAAR Decision.
January 23, 2021 Case Laws GST AAAR

AAAR Confirms Shatamrut Chyavan as Cattle Feed, Classified Under Chapter Heading 2309, Attracting Nil GST Rate.
January 23, 2021 Case Laws Income Tax HC

High Court Upholds CIT(A)'s Decision: No Merit in Revenue's Appeal on Section 68 Addition Deletion.
January 23, 2021 Case Laws Income Tax AT

Investment in Hospital Construction Accurately Reported; Section 271(1)(c) Charge Invalid Against Assessee Company.
January 23, 2021 Case Laws Income Tax AT

Telecom Firm Challenges Tax Deduction on Roaming Charges u/s 194J, Citing Automated Services Without Human Intervention.
January 23, 2021 Case Laws Income Tax AT

Income Tax Revision Denied: Pr. CIT's Section 263 Attempt Fails Due to Lack of Specific Error Identification in WIP.
January 23, 2021 Case Laws Income Tax AT

Trust's 12A Registration Canceled; PCIT Fails to Specify Deviations from Objectives or Past Activities.
January 23, 2021 Case Laws Income Tax AT

Taxpayer Wins: CIT(A) Allows Write-Off of Principal Loan as Bad Debt Despite Pending Appeal in High Court.
January 23, 2021 Case Laws Customs HC

Petitioner's Bank Account Attachment Unjustified Post-May 2020; Finance Act 2019 Applied Prospectively from August 1, 2019.
January 23, 2021 Case Laws Indian Laws HC

Section 147 of the Negotiable Instruments Act allows cheque dishonor offences to be settled mutually with a 15% cost payment.
January 22, 2021 Case Laws GST AAAR

GST Applicability on Director's Salary: Taxable Under Reverse Charge if Categorized as Professional Fees (Section 194J).
January 22, 2021 Case Laws GST NAPA

Restaurant Profiteering: GST Cut Not Passed to Consumers, Base Prices Raised on 133 of 137 Items.
January 22, 2021 Case Laws Income Tax HC

High Court Confirms Assessee Company's Right to Deductions u/ss 10A and 10B; Disallows Reopening u/s 147.
January 22, 2021 Case Laws Income Tax HC

Managing Director's Pay u/s 40A(2) Scrutiny; Tribunal Fails to Prove Lack of Evidence for Business Role.
January 22, 2021 Case Laws Income Tax AT

Court Rules Section 68 Addition Unwarranted for Cash Deposits During Demonetization; Orders Deletion Based on Past Financial History.
January 22, 2021 Case Laws Income Tax AT

Associate Members of Cooperative Societies Are "Members" for TDS Purposes u/s 194A.
January 22, 2021 Case Laws Income Tax AT

Court Rules on Additional Depreciation for Plant and Machinery u/s 32(1)(iia); Extends Benefit to Subsequent Year.
January 22, 2021 Case Laws Income Tax AT

Rectification u/s 254 denied; CBDT Circular and special order not present during Tribunal hearing or decision.
January 22, 2021 Case Laws Income Tax AT

Wage arrears disallowed u/s 40a(ia) for non-deduction of TDS; liability recorded as accrued, not contingent.
January 22, 2021 Case Laws Customs HC

Respondent Cannot Claim Rent or Demurrage Post-Feb 6, 2019, Due to Unlawful Retention of Goods Under Regulation 6(1)(l.
January 22, 2021 Case Laws Customs HC

Tribunal Should Have Independently Ruled on Rubber Cess Refund, Not Remanded for Further Review.
January 22, 2021 Case Laws Companies Law HC

Court Orders Reactivation of Director Identification Number; Initial Deactivation Due to Disqualification Overturned for Other Companies Use.
January 22, 2021 Case Laws Insolvency and Bankruptcy AT

Corporate Insolvency Resolution Process Initiated; No Section 11 Ineligibilities Found, Order Rejection Overturned Due to Irrelevant Grounds.
January 22, 2021 Case Laws Indian Laws HC

Court Failed to Apply Section 139 Presumption Favoring Complainant in Cheque Dishonor Case, Wrongly Shifting Burden of Proof.
January 21, 2021 Case Laws GST AAAR

Contract with AVVNL for Rural Electricity Infrastructure Supply, Erection, Testing, and Commissioning Classified as Original Work.
January 21, 2021 Case Laws GST HC

Court Rules Kotak Bank's Provisional Attachment of Cash Credit Account Invalid Due to Common PAN Card Issue.
January 21, 2021 Case Laws GST HC

GST Act Allows Simultaneous Adjudication and Prosecution for Fake Invoice Cases, Overrides Certain Criminal Procedure Code Sections.
January 21, 2021 Case Laws GST HC

Court Lifts Provisional Attachment of Bank Accounts Due to Lack of Guidelines in State GST Act Section 83.
January 21, 2021 Case Laws GST HC

Court Orders Unblocking of Input Tax Credit, Finds No Justification for Rule 86A Invocation in GST Case.
January 21, 2021 Case Laws Income Tax HC

High Court Upholds CBDT's Decision Not to Extend Income Tax Return Deadline u/s 119 for 2020-21.
January 21, 2021 Case Laws Income Tax AT

Penalty for Disallowance of Deduction u/s 80IA Contested; No Income Suppression Found in Technical Cost Computation.
January 21, 2021 Case Laws Income Tax AT

Depreciation on Director's Gym Equipment is a Perquisite, but Still Deductible if Part of Company Assets.
January 21, 2021 Case Laws Income Tax AT

Xerox Machine Depreciation Rate Set at 60% as Integral Part of Computer System, Matching Peripheral Assets.
January 21, 2021 Case Laws Companies Law AT

NCLT Appoints Special Officer to Protect Company Assets Amid Management Disputes; Case Pending in Kolkata Tribunal.
January 21, 2021 Case Laws Insolvency and Bankruptcy AT

CIRP initiation upheld: No pre-existing disputes before first demand notice u/s 8 of Insolvency and Bankruptcy Code.

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