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Highlights / Annotations / Catch Notes For October of 2021

Home Highlights October October 2021 Year 2021

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Showing 1 to 50 of 421 Records

12 3 4 5........ 9

October 30, 2021 Case Laws Income Tax HC

Recognition of TRUST - As can be seen from the definitions, the Trust created in terms of the deed of settlement is consistent with the requirements of both, the Indian.....
October 30, 2021 Case Laws Income Tax HC

Reopening of assessment u/s 147 - It is settled law that the opinion of the Internal Audit party of the Income Tax Department cannot be recorded as information within......
October 30, 2021 Case Laws Income Tax HC

Addition of security charge reimbursed - Assessee failure to credit HV AC charges to P&L A/c - Having considered the breakup figures available in the P&L report and the.....
October 30, 2021 Case Laws Income Tax AT

Disallowance of excess depreciation on computer software - assessee had purchased software being operating system for Windows and claimed depreciation as per Rule 5 of......
October 30, 2021 Case Laws Income Tax AT

Disallowance of rental expenses - expenses relating to earlier year were not admissible - CIT(A) has incorrectly stated in his finding that assessee has only claimed the....
October 30, 2021 Case Laws Income Tax AT

Entitlement to interest u/s 244A - We find from perusal of provisions of section 244A of the Act that the said section does not draw any distinction between ‘tax’ and......
October 30, 2021 Case Laws Income Tax AT

Bogus LTCG - Addition u/s 68 - Statement of the assessee recorded during investigation leads to the irresistible conclusion that the assessee has not discharged his onus....
October 30, 2021 Case Laws Income Tax AT

Penalty proceedings u/s.271AAB - In this case, the assessee has admitted undisclosed income in the statement recorded u/s.132(4) of the Act and substantiates the manner.....
October 30, 2021 Case Laws Income Tax AT

Denial of carry forward of long term capital loss - When the he taxed the difference in amount under short term capital gain and also disallowed short term capital loss.....
October 30, 2021 Case Laws Income Tax AT

TDS u/s 194C - Disallowance u/s 40(a)(ia) being the amount of expenses claimed under the head testing charges on the reason that the assessee has not deducted tax on......
October 30, 2021 Case Laws Income Tax AT

Addition on account of lower yield of production compared to industrial average - estimation of income based on average yield across the business @ 89% - the yield......
October 30, 2021 Case Laws Income Tax AT

Assessment u/s 144A - Ex-parte order - due to some unavoidable circumstances, voluminous documents and paper book were not filed before the AO - AO is also directed to......
October 30, 2021 Case Laws Customs HC

Jurisdiction - power of DRI to issue SCN u/s 28 of Customs Act - DRI are Proper Officers or not - availability of alternate remedy of appeal - In the present case, the......
October 30, 2021 Case Laws Customs HC

Seeking Relaxation for clearance of subject consignment on payment of necessary four times penalty charges for dispensing with the Phytosanitary Certificate - import of.....
October 30, 2021 Case Laws Customs AT

Seeking amendment in the bills of entry - excess duty payment by mistake - Had the Department considered the appellant’s request for amendment of its Bill of Entry then,....
October 30, 2021 Case Laws Service Tax AT

Refund of excess service tax paid - time limitation - In the present case, the refund arises out of excess payment. The excess payment can be ascertained only when the......
October 30, 2021 Case Laws Service Tax AT

Extended period of limitation - Classification of services - Right to use of car parking space or not - the Appellant has made out a case on limitation ground as the......
October 29, 2021 Case Laws GST HC

Levy of tax and penalty - enhancement of value of goods - case of petitioner is that no grounds have been mentioned in the order of the officer of the Mobile Squad for......
October 29, 2021 Case Laws GST HC

Refund - Constitutional architecture of CGST Act, 2017, IGST Act 2017, SGST and UGST Acts as well as width, ambit and application of Section 6 of CGST and SGST Acts -......
October 29, 2021 Case Laws GST HC

Validity of summary order passed u/s 140 and 43(9) - Matching of credit - Violation of principles of natural justice - order passed ex-parte in nature - Violation of......
October 29, 2021 Case Laws Income Tax HC

Assessment proceedings u/s 153A - whether no incriminating material recovered? - In the present cases, with there being absolutely no incriminating materials found or......
October 29, 2021 Case Laws Income Tax HC

Validity of reopening of assessment u/s 147 - Proof of new material to justify the re-opening of the assessment - change of opinion - there was conscious application of.....
October 29, 2021 Case Laws Income Tax HC

Offences u/s 276CC and 276C[1] - Non disclosure of income - assessee had not filed the Annual Return - This Court cannot presume that the petitioner herein is innocent......
October 29, 2021 Case Laws Income Tax AT

Penalty u/s 271D and penalty u/s 271E - Assessee for taking loan in cash and repaying the loan in cash - the moneys in question were received and repaid for personal......
October 29, 2021 Case Laws Income Tax AT

Additions of varied amounts on account of unaccounted on-money - Seized material in search - the Assessing Officer was not justified in bringing to tax the whole amount.....
October 29, 2021 Case Laws Income Tax AT

TP adjustment against payment to AE for Software charges - The charges have been paid pursuant to the agreement and the assessee has already placed on record third part.....
October 29, 2021 Case Laws Income Tax AT

Allowable deduction - Education Cess (EC) and Secondary & Higher Education Cess (SHEC) on income-tax - It is settled that, education cess on income-tax, dividend......
October 29, 2021 Case Laws Income Tax AT

Disallowance of supervisory charges paid - ingenuine expenditure - As gone through reasons given by the AO in light of various evidences filed by the assessee including.....
October 29, 2021 Case Laws Income Tax AT

Revision u/s 263 by CIT - As per CIT sale of land parcels as taxed under the head "Capital Gains" - AO found that the actual sale consideration of land parcels shown as.....
October 29, 2021 Case Laws Income Tax AT

Levy of penalty u/s 271B - violation of section 44AB - assessee has failed to maintain the books of accounts - assessee is a Civil Contractor - the assessee has offered.....
October 29, 2021 Case Laws Customs AT

Imposition of Redemption Fine and Penalty - import of Copper Sulphate Pentahydrate Industrial grade (powder) - insecticide goods or not - Strangely and without placing......
October 29, 2021 Case Laws Customs AT

Revocation of Customs Broker License - forfeiture of security deposit - misdeclaration of goods - There is no violation which is so grave for imposing such a harsh......
October 29, 2021 Case Laws Money Laundering HC

Freezing of petitioner's Bank Account - allegations of corruption and money laundering were levelled - diversion of funds - It would not be permissible for the......
October 29, 2021 Case Laws Service Tax AT

Levy of service tax - activity of arranging or facilitating recruitment of student in India - services naturally bundled in the ordinary course of business or not - As a....
October 29, 2021 Case Laws Service Tax AT

Levy of penalty u/s 78 of FA - services received from abroad, but service tax not paid - even if the appellant pays service tax, they would be eligible for the credit......
October 29, 2021 Case Laws Central Excise AT

CENVAT Credit - demand based on statements only and is not supported by any documentary evidence - reliability of statements - section 9D of Central Excise Act, 1944 -......
October 29, 2021 Case Laws VAT and Sales Tax HC

Reversal of ITC - the assessment are sought to be re-opened and the ITC availed by the dealers are directed to be reversed, when a mismatch occurs - If an instruction......
October 28, 2021 Case Laws GST HC

Principles of natural justice - seizure of goods alongwith the vehicle - levy of penalty - When right to represent the case was given in peculiar fact situation of......
October 28, 2021 Case Laws GST HC

Violation of the principles of natural justice - opportunity of personal hearing not provided - the statement made by the Assessment Officer in the impugned order dated.....
October 28, 2021 Case Laws GST AAR

Classification of services - job work service or not - activity of reshelling of old sugar mill rollers - When such a Television set is taken up for correcting the......
October 28, 2021 Case Laws Income Tax AT

Assessment of trust - Addition on account of provisions of gratuity and prior period expenses - In fact, the assessee had made claim u/s 10(23)(iiiab) of the Act.......
October 28, 2021 Case Laws Income Tax AT

Validity of reopening of assessment u/s 147 - in our opinion proviso to section 147 of the Act is meant to limit the scope of provision u/s. 147 of the Act, going by......
October 28, 2021 Case Laws Income Tax AT

Claims of amount paid for employees taken on Secondment - Revenue attribution - AO on one hand had held the secondment agreement to be not a genuine agreement but on the....
October 28, 2021 Case Laws Income Tax AT

Revision u/s 263 by CIT - PCIT failed to specify the transaction on which initiation of penalty either under section 271D or 271E was warranted. And on the issues of......
October 28, 2021 Case Laws Income Tax AT

TDS u/s 194B or 194BB - disallowance in respect of payment of stake money u/s 40(a)(ia) -'stake money' is not liable to TDS u/s 194B of the Act. - we also hold that......
October 28, 2021 Case Laws Customs HC

100% EOU - non-fulfilment of export obligation - The appeal under Section 130 of the Act before this Court would not be maintainable and the appellant/revenue has to......
October 28, 2021 Case Laws Insolvency and Bankruptcy Tri

Levy of fine on the corporate debtor - In view of the moratorium declared in terms of Section 14 of the Code and also in view of the fact of making certain compliances......
October 27, 2021 Case Laws GST HC

GST Fraud - Misuse of Aadhar and PAN cards of writ petitioner - offence of issuing invoice without supply of goods in violation of TN-GST, C-GST Acts and rules......
October 27, 2021 Case Laws GST AAR

Input Tax Credit - option to pay GST at concessional rate availed - other indirect expenses incurred for the purpose of business such as rent, commission, professional......
October 27, 2021 Case Laws GST AAR

Taxable services or exempt services - mixed supply of services to MCGM by the applicant - Vehicle with All India Tourist Permit provided for Carrying Covid 19 Patients......

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Quick Updates:

What's New:
Latest Case Laws

What's New:
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What's New:
Latest Circulars

F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Export Return

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

H: Customs penalties overturned due to denial of cross-examination, inadm...

H: TDS Amount Deposited: Court Quashes Economic Offense Cases Over Tax De...

H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

H: Audit objection can't justify reassessment if contrary to facts & evid...

H: Counterfeit goods can't be absolutely confiscated if IPR Rules not fol...

H: Allocation of common expenses, transfer pricing, prior period expenses...

H: Chartered accountant's resignation delayed audit report filing; no tax...

C: SMS and E-mail alerts to investors by stock exchanges

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...

T: Validity of Writ Petitions and Section 153C Proceedings: Examining the...

T: Interpreting Time Limits for 80G Registration for Charitable Instituti...

T: Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Econom...

T: Interplay between the provisions of Section 153C and Section 147: Limi...