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Highlights / Annotations / Catch Notes For October of 2021

Home Highlights October October 2021 Year 2021

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Showing 151 to 200 of 421 Records

1 2 345 6 7 8........ 9

October 19, 2021 Case Laws GST HC

Court Upholds Assessment Order Validity: Compliance with GST Act Section 75(4), No Breach of Natural Justice Found.
October 19, 2021 Case Laws GST HC

Court Affirms Right to File Revised GST TRAN-1, Ensures Consistent Treatment for Similar Cases.
October 19, 2021 Case Laws Income Tax HC

Court Quashes Assessment Order for Non-Compliance with Section 147; Stresses Importance of Reasoned Objections per GKN Driveshafts.
October 19, 2021 Case Laws Income Tax HC

Court Rules No Valid "Reasons to Believe" for Reopening Assessment u/s 147; Income Omission Not Justified.
October 19, 2021 Case Laws Income Tax AT

Debate on Tax Deductibility of Pharma Freebies to Doctors u/s 37(1) Sent to Larger Bench for Review.
October 19, 2021 Case Laws Income Tax AT

Court Deletes Additions for Bogus LTCG Due to Violations of Natural Justice; Assessee Denied Cross-Examination Opportunity.
October 19, 2021 Case Laws Income Tax AT

Shares Investment Deemed Capital Loss, Not Business Loss, Due to Asset Creation Intent.
October 19, 2021 Case Laws Income Tax AT

Commissioner of Income Tax Revises Order Due to Assessing Officer's Lack of Proper Inquiry u/s 263.
October 19, 2021 Case Laws Income Tax AT

No Penalty for Assessee u/s 271(1)(c) as Income Declared Before Due Date in Tax Return.
October 19, 2021 Case Laws Income Tax AT

PCIT's Revision u/s 263: No Errors Found in AO's Assessment on Unexplained Cash Credit u/s 68.
October 19, 2021 Case Laws Income Tax AT

Assessee's Unsecured Loan u/s 68 Validated; Commissioner Justifies Deleting Addition Made by Assessing Officer.
October 19, 2021 Case Laws Income Tax AT

Penalty u/s 271CA Overturned: Compliance with Section 206C(6A) Validates Tax Payment, Invalidates Default Claim.
October 19, 2021 Case Laws Customs HC

Customs Department's Manual Clearance of Consignment Sparks Investigation; Case Referred to CBI to Probe Official Negligence.
October 19, 2021 Case Laws Customs AT

Court Clarifies Precedent Application in SAD Refunds: Favorable Interpretation for Assessees in Time-Limited Cases.
October 19, 2021 Case Laws Service Tax HC

Court Reverses Tax Relief Rejection Under Sabka Vikas Scheme; Order XLVII Rule 1 Invoked for Review.
October 19, 2021 Case Laws VAT and Sales Tax HC

High Court Rules Entertainment Tax on Educational Institution's Sports Facilities Invalid; Orders Legally Flawed.
October 19, 2021 Case Laws Indian Laws HC

Proprietor of M/s. Roshan Lal & Sons can file a complaint u/s 138 for cheque dishonor.
October 18, 2021 Case Laws Income Tax HC

Court Sets Aside Assessment Order u/s 144/144B Due to Lack of Justification and Repetitive Draft Content.
October 18, 2021 Case Laws Income Tax AT

Section 153A: Concluded tax assessments require incriminating evidence in seized documents for alterations; no additions without pending assessments.
October 18, 2021 Case Laws Income Tax AT

Depreciation Disallowance Challenged: Business Activity Not Required for Individual Asset Use Beyond First Year.
October 18, 2021 Case Laws Income Tax AT

Loan Waiver Taxable: Write-back of 'Non-Plan Government Loans' Subject to Tax u/ss 28(iv) and 41(1).
October 18, 2021 Case Laws Income Tax AT

Tax Assessment Reopened u/s 147; Weighted Deduction Claim Denied Due to Alleged Lack of Donation Receipt Evidence.
October 18, 2021 Case Laws Income Tax AT

Court Disallows Inventory Loss Claim Due to Inflated Stock Valuation Methodology Found by Professional Assessment.
October 18, 2021 Case Laws Income Tax AT

Assessee Denied Tax Exemption u/s 11 for Commercial Bus Services; Proviso to Section 2(15) Not Applicable.
October 18, 2021 Case Laws Income Tax AT

Tax Authorities Fail to Justify 10% Expense Disallowance u/s 37(1); CIT(A) Deletes Additions.
October 18, 2021 Case Laws Income Tax AT

Company's Share Issuance Violates FEMA, AO Misclassifies Receipt as Income u/s 28(iv), 2(24)(ix.
October 18, 2021 Case Laws Income Tax AT

CIT(A) Deletes Inflation Addition u/s 153C; AO's Claims Lacked Evidence of Inflated Purchases by Assessee.
October 18, 2021 Case Laws Customs AT

Court Questions Valuation of Related Party Imports; Evidence of Identical Imports Lacking; Re-assessment Needed.
October 18, 2021 Case Laws Customs AT

Supreme Court allows re-export of restricted peas, ensuring equal treatment for all appellants in Raj Grow Impex LLP case.
October 18, 2021 Case Laws Customs AT

Tribunal Rules Revocation of Customs Broker License Excessive; Penalties and Forfeiture Sufficient for Regulation 11(d) Violation.
October 18, 2021 Case Laws Customs AT

Customs broker license revoked without due process; case remanded for reevaluation ensuring fair defense opportunity.
October 18, 2021 Case Laws Insolvency and Bankruptcy AT

CIRP Application Admissible During SARFAESI Proceedings; Limitation Period Extension Permissible u/s 18 of Limitation Act.
October 18, 2021 Case Laws Service Tax AT

Refund Claim Rejection Upheld Due to Non-Debit of CENVAT Credit; Criticism for Ignoring Supreme Court Ruling.
October 18, 2021 Case Laws Service Tax AT

Selling Loan Products Taxable u/s 66B of Finance Act 1994; Ignorance of Law Not a Valid Defense.
October 18, 2021 Case Laws Indian Laws HC

Court Rules Petitioners Stay on Wilful Defaulters List Despite Company Being Absolved Due to Personal Guarantees.
October 16, 2021 Case Laws Income Tax HC

Tribunal Rules "Put to Use" Only Applies to Capital Assets, Supporting Business Activities After Acquisition Preparation.
October 16, 2021 Case Laws Income Tax HC

Court Grants Personal Hearing for Section 68 Unsecured Loan Case; Petitioner to Prove Genuine Bank Transaction.
October 16, 2021 Case Laws Income Tax AT

Court Upholds Reopening of Assessment; Commissioner's Satisfaction Valid u/ss 147 and 151.
October 16, 2021 Case Laws Income Tax AT

Assessee's Appeal Deemed Defective u/s 144C(3); Only Finalized Orders Can Be Challenged Says CIT(A).
October 16, 2021 Case Laws Income Tax AT

Incorrect Tax Rate Applied u/s 115A; Interpret Statutory Provisions Harmoniously to Avoid Taxpayer Harassment.
October 16, 2021 Case Laws Income Tax AT

Income Tax Commissioner Can Revise Erroneous Orders Affecting Revenue u/s 263, Even If Approved by Joint Commissioner.
October 16, 2021 Case Laws Income Tax AT

Assessee Ineligible for Section 10(10D) Exemption on Keyman Insurance Policy Maturity Post-Amendment.
October 16, 2021 Case Laws Income Tax AT

Reopening of Assessment Justified u/s 147 Due to Bogus Purchases and False Entries by Entry Operators.
October 16, 2021 Case Laws Income Tax AT

PCIT Upholds Revision of Assessment Order u/s 263 for 2014-15 Due to Inadequate AO Investigation.
October 16, 2021 Case Laws Income Tax AT

CIT's Directive for New Assessment Order Exceeds Limited Scrutiny Scope, Deemed Legally Flawed by PCIT.
October 16, 2021 Case Laws Insolvency and Bankruptcy HC

High Court rules Article 226 not applicable as RBI inspection leads to board supersession and administrator appointment.
October 16, 2021 Case Laws Insolvency and Bankruptcy AT

Security Deposit and Interest Classified as "Financial Debt" u/s 5(8)(f) of Insolvency and Bankruptcy Code.
October 16, 2021 Case Laws Insolvency and Bankruptcy Tri

Liquidation of Corporate Debtor under IBC: Emphasizing Resolution to Maximize Asset Value, Scheme Submission per Section 230 of Companies Act.
October 16, 2021 Case Laws Service Tax AT

SEZ Units' Service Tax Refund Claims Partly Allowed, Partly Remanded Due to Late Filing Beyond One-Year Limit.
October 16, 2021 Case Laws Service Tax AT

Appellant Entitled to Service Tax Refund for Export Services Provided to Overseas Holding Company u/r 2(f) and Rule 9.

1 2 345 6 7 8........ 9

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