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Highlights / Annotations / Catch Notes For October of 2021

Home Highlights October October 2021 Year 2021

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Showing 101 to 150 of 421 Records

1 234 5 6 7........ 9

October 23, 2021 Case Laws Income Tax AT

Income Tax Act Amendment: ESI/PF Payment Rules Apply Only From April 1, 2021, Not Retrospective.
October 23, 2021 Case Laws Income Tax AT

PCIT's Section 263 Revision Blocked: No New Evidence Against AO's Consistent Deduction Claim u/s 80P for 2013-15.
October 23, 2021 Case Laws Income Tax AT

Court Upholds 10% Income Addition for Bogus Purchases in Tax Evasion Case Involving Hawala Transactions.
October 23, 2021 Case Laws Customs HC

EPCG Scheme: ADGFT to Review Petitioner's Export Documents for Compliance; Resolution Expected in Two Weeks.
October 23, 2021 Case Laws Insolvency and Bankruptcy SC

NCLAT Appeal Maintainability Hinges on Timely Filing; Rule 22(2) Compliance Crucial for IBC Litigants Seeking Justice.
October 23, 2021 Case Laws Insolvency and Bankruptcy Tri

Withdrawal Application Under IBC Section 12A Rejected Due to Lack of 90% CoC Approval.
October 23, 2021 Case Laws Service Tax HC

Procedure Not Followed in Tax Arrears Settlement u/s 127 of Sabka Vishwas Scheme 2019: No Form-2 Issued.
October 23, 2021 Case Laws Central Excise AT

Court Rules Repacking Duty-Paid Cigarettes Not Manufacturing Under Central Excise Laws; No Additional Duty Imposed.
October 23, 2021 Case Laws VAT and Sales Tax HC

Supreme Court Confirms Input Tax Credit on Mining Tippers for Iron Ore Production as Part of Manufacturing Process.
October 22, 2021 Case Laws GST HC

Court Orders Authority to Issue Speaking Order on Provisional Release of Detained Goods Due to E-Way Bill Issues.
October 22, 2021 Case Laws Income Tax HC

Court Denies Cross-Examination Request: Sworn Statements Not Used Against Petitioner, No Need for Natural Justice Discussion.
October 22, 2021 Case Laws Income Tax AT

Court Rules Against Using Unsigned, Unverified Papers for Registration Cancellation u/s 12AA; Lacks Justification.
October 22, 2021 Case Laws Income Tax AT

Transfer Pricing Officer Justifies Mark-Up on Intra-Group Services Due to Assessee's Failure to Determine Arm's Length Price.
October 22, 2021 Case Laws Income Tax AT

Section 68: Closely held companies must verify shareholder fund sources; individual taxpayer's unexplained cash deposit addition removed.
October 22, 2021 Case Laws Income Tax AT

Dispute Over Stamp Duty Value vs. Sale Consideration in Capital Gain u/s 50C Dismissed Due to Lack of Evidence.
October 22, 2021 Case Laws Income Tax AT

TDS Credit on Interest from Declared Investments Under Income Declaration Scheme 2016 Must Be Granted if Verified.
October 22, 2021 Case Laws Income Tax AT

Loan Reclassified: Interest Payment and Tax Deduction Prevent Deemed Dividend u/s 2(22)(e.
October 22, 2021 Case Laws Direct Taxes HC

Court Rules Bank Must Pay Fixed Deposit to Rightful Party, Lacking Transfer Authorization Evidence to 5th Respondent.
October 22, 2021 Case Laws Customs HC

Appeal Transferred from Bangalore to Ahmedabad Bench to Address Impartiality Concerns of Technical Member Appointment.
October 22, 2021 Case Laws Companies Law AT

NCLT Ordered to Reassess Asset Freezing Case, Ensuring Fair Hearing and Adherence to Natural Justice Principles.
October 22, 2021 Case Laws Service Tax AT

Commissioner Oversteps by Confirming Service Tax Demand on New Grounds Beyond Original Show Cause Notice Allegations.
October 22, 2021 Case Laws Central Excise HC

Court Rules Ex-Parte Order in Excise Case Violated Natural Justice; Fair Hearing Principle Ignored.
October 22, 2021 Case Laws Central Excise AT

Tribunal Seeks More Info on Including Software Value in Telecom Equipment Assessment; Case Sent for Re-examination.
October 22, 2021 Case Laws VAT and Sales Tax HC

Court Examines ITC Disallowance Under Karnataka VAT Act for Liquor; Emphasizes Section 10 Compliance and Full Output Tax Collection.
October 22, 2021 Case Laws VAT and Sales Tax HC

Court Overturns Arrest Warrant for Sales Tax Defaulter; District Collector Failed Objective Assessment u/s 65.
October 21, 2021 Case Laws GST HC

Show Cause Notice Validity Challenged: Absence of FORM GST-ASMT-10 Service u/s 74 of JGST Act, 2017.
October 21, 2021 Case Laws Income Tax HC

Reopening Tax Assessment u/s 147 Challenged; Appellant Free to Present Arguments to First Appellate Authority.
October 21, 2021 Case Laws Income Tax AT

Deduction Denied: Assessee Ineligible for Section 80P(2)(d) Interest Income Deduction Due to Non-compliance with Section 80A(5).
October 21, 2021 Case Laws Income Tax AT

Tax Officer's Conflicting Stance on Deduction Claims Violates Consistency Rule u/s 147 & 80IB of Income Tax Act.
October 21, 2021 Case Laws Income Tax AT

Addition u/s 56(2)(vii)(b) Deleted Due to Lack of Evidence of Underreported Sale Consideration Below Jantri Rates.
October 21, 2021 Case Laws Income Tax AT

Assessee's Section 54 exemption claim denied due to lack of documentary proof for new residential investment.
October 21, 2021 Case Laws Income Tax AT

Software Payments by Indian Users to Foreign Suppliers Not Taxable as Royalties u/s 195 of Income Tax Act.
October 21, 2021 Case Laws Customs AT

Penalty Imposed u/s 114 of Customs Act for Smuggling Red Sander Logs as Floor Mats; Defense Rejected.
October 21, 2021 Case Laws Central Excise AT

Examining Delays in Sanction of Interest on Interest u/s 11BB in Central Excise; Refund Paid u/r 18A.
October 21, 2021 Case Laws VAT and Sales Tax HC

High Court Overturns Order on Escaped Turnover and Input Tax Credit Due to Natural Justice Breach.
October 20, 2021 Case Laws GST HC

Court Urges GST Tribunal Access for Refund Appeals; Warns of Summoning Authorities if Issues Persist.
October 20, 2021 Case Laws GST HC

Court Quashes GST Demand: Rule 142(1) Breach as Notice and Order Issued on Same Day Denied Fair Response.
October 20, 2021 Case Laws GST HC

Court Grants Bail in Input Tax Credit Fraud Case; Petitioner Not Named in FIR, Debatable Issues Present.
October 20, 2021 Case Laws GST HC

Section 130: Goods Must Be Released to Invoice Holder Upon Payment of Penalty, Fine, and Tax.
October 20, 2021 Case Laws GST HC

High Court Restores Case for Re-adjudication After Miscommunication in Response to Show Cause Notice for Works Contractor.
October 20, 2021 Case Laws GST HC

Court Grants Bail to Accused in Forged Documents Case for Input Tax Credit During Covid-19 Delays.
October 20, 2021 Case Laws Income Tax HC

High Court Invalidates Reassessment u/s 153C Due to Expired Limitation Period in Section 153(2.
October 20, 2021 Case Laws Income Tax AT

Income Tax Assessment u/s 147 Invalid Due to Missing Section 143(2) Notice; Section 292BB Offers No Relief.
October 20, 2021 Case Laws Income Tax AT

Case Reopening u/ss 147/148 Ruled Invalid; Capital Gain Claims Deemed Academically Relevant Only.
October 20, 2021 Case Laws Income Tax AT

No Penalty Imposed u/s 271(1)(c) Due to Lack of Evidence on Income Concealment in Estimated Profit Case.
October 20, 2021 Case Laws Customs AT

Court Overturns Enhanced Valuation of Imported Tin Free Sheets Due to Lack of Legal Justification in Show-Cause Notice.
October 20, 2021 Case Laws VAT and Sales Tax HC

High Court Grants Stay on Tax Collection After Petitioner Shows Strong Arguable Case in Second Appeal.
October 20, 2021 Case Laws VAT and Sales Tax HC

High Court recommends reducing VAT pre-deposit from 20% to 5% due to genuine transaction and document verification issues.
October 20, 2021 Case Laws VAT and Sales Tax HC

Court Denies Concessional Tax Rate for Lakshadweep Sales, Citing Rule 12C Non-Compliance and Legislative Intent Clarity.
October 19, 2021 Case Laws GST HC

Anticipatory Bail Sought in Fraudulent Input Tax Credit Case; Custodial Interrogation Needed for Fake Invoice Scam.

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