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Highlights / Annotations / Catch Notes For October of 2021

Home Highlights October October 2021 Year 2021

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Showing 251 to 300 of 421 Records

1 ....2 3 4 567 8 9

October 12, 2021 Case Laws Income Tax AT

Validity of reopening of assessment - validity of approval from a superior authority - when 151(2) of the Act mandates that sanction to be taken for issuance of notice......
October 12, 2021 Case Laws Income Tax AT

Accrual of income / Undisclosed income - Nature of advance money received - The amount so received is only for carrying out the development work in terms of the......
October 12, 2021 Case Laws Income Tax AT

Addition u/s. 68 - allegation of accommodation entries taken by assessee - initial burden to prove - once the initial burden is discharged by the assessee the burden......
October 12, 2021 Case Laws Income Tax AT

Disallowance of interest u/s 36(1)(iii) incurred on money borrowed & invested for purchase of office premises - the interest has been rightly claimed as business......
October 12, 2021 Case Laws Income Tax AT

Disallowance on account of expenses incurred on corporate social responsibility - Both the lower authorities have disallowed the expenses only on the ground that......
October 12, 2021 Case Laws Money Laundering HC

Seeking grant of Anticipatory Bail - Money Laundering - In the instant cases, grant of anticipatory bail at the stage of investigation may frustrate the investigating......
October 12, 2021 Case Laws Service Tax HC

Refund claim - Applicability of time limitation on refund of service tax - assessee paid service tax on the LPC inadvertently - Indisputably, the exemption notification.....
October 12, 2021 Case Laws Service Tax AT

Demand of service tax - Valuation - Inclusion of TDS portion of the royalty paid to the foreign company - On the plain reading of Section 67 with Rule 7 of Service Tax......
October 12, 2021 Case Laws Service Tax AT

Refund of service tax - amount was paid under protest or not - time limitation - in the appeal filed, wherein the appellant stated that they have deposited the tax in......
October 12, 2021 Case Laws Central Excise HC

Recovery of refunded earlier, deposited by each of the petitioners as Education Cess and Secondary and Higher Education Cess - erroneous refund or not - under the facts.....
October 12, 2021 Case Laws Central Excise AT

CENVAT Credit - provision made in the books of accounts on account of Non-Moving Inventory, without reducing (writing down) the value of inventory - Rule 3(5B) of Cenvat....
October 12, 2021 Case Laws Indian Laws SC

Requirement of pre-deposit - Direction to deposit 75% of the awarded amount in terms of Section 19 of Micro, Small and Medium Enterprises Development Act, 2006 -......
October 11, 2021 Case Laws GST HC

True owner of goods which have been seized - Section 129(3) of the UP GST Act, 2017 - While the Revenue Counsel would contend that the goods are not traceable to a......
October 11, 2021 Case Laws GST HC

Cancellation of registration of the petitioner - The competent authority can condone the delay for filing the returns, in the attending facts and circumstances, more so,....
October 11, 2021 Case Laws Income Tax HC

Exemption u/s 10 (23C) (iiiad) denied - clubbing the voluntary contributions received by the appellant Society with the receipts of the educational institution -......
October 11, 2021 Case Laws Income Tax AT

Disallowance of provision for commission expenses - In the instant case, the assessee is aware that it would be liable to pay commission amount to the agent when the......
October 11, 2021 Case Laws Income Tax HC

Reopening of assessment u/s 147 - double deduction u/s 80IB - In the reasons for re-opening, there is not even a whisper as to what was not disclosed. In our view, this.....
October 11, 2021 Case Laws Income Tax HC

Denial of principles of natural justice - Less time to respond to SCN - As assessing officer ought to have stated as to why he gave only one day notice to respond and......
October 11, 2021 Case Laws Income Tax AT

Disallowance of “Provision for leave travelling allowance” - the liability to pay would arise in the hands of the assessee only when an employee makes a claim. - order......
October 11, 2021 Case Laws Income Tax AT

Disallowance of interest u/s. 36(1)(iii) - partners of the assessee firm had over withdrawn an amount as in excess of what was brought by them in the firm - the assessee....
October 11, 2021 Case Laws Income Tax AT

Addition made towards disallowance of finance charges - As assessee has paid huge interest on borrowed funds. The assessee has not furnished satisfactory explanation for....
October 11, 2021 Case Laws Income Tax AT

Cancellation of registration u/s. 12AA(3) - amendment in trust deed - Proof of change of object charitable - CIT(E) can cancel the registration only in situations,......
October 11, 2021 Case Laws Income Tax AT

Income accrued in India - Interest income from foreign currency loan and Securities - proof of beneficial ownership of funds - eligibility ot claim exemption under......
October 11, 2021 Case Laws Income Tax AT

Disallowance on account of provision for expenses made under normal provisions of the Act as well as in the computation of book profits u/s.115JB - The assessee company.....
October 11, 2021 Case Laws Income Tax AT

Revision u/s 263 by CIT - Assessment was framed by the assessing officer for a limited scrutiny - Once the AO had scrupulously discharged the duty assigned to him, it......
October 11, 2021 Case Laws Income Tax AT

Income accrued in India - Amount accrued to the Assessee from another group company in India on account of management support costs - FTS under the India- Singapore DTAA....
October 11, 2021 Case Laws Income Tax AT

Disallowance of travelling expenses - Even before us, assessee has not filed any evidence to justify the travelling undertaken in a foreign country. It was only......
October 11, 2021 Case Laws Income Tax AT

Deemed rent u/s. 23(4) - Deemed rental income on unsold flats - In the present case that there is no dispute that the profits of the business of construction by the......
October 11, 2021 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - Defective notice u/s 274 - non specification of charge - AO has miserably failed to specify in the notice issued under section 274 read with......
October 11, 2021 Case Laws Income Tax AT

TP adjustment on account of AMP expenditure - International transaction u/s 93B - Unless it was shown that there was such an arrangement which resulted into any direct......
October 11, 2021 Case Laws Service Tax HC

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection of application under SVLDRS - it will be completely illogical and contrary to the object of the......
October 11, 2021 Case Laws Central Excise AT

Extended period of limitation - Method of Valuation - section 4 or section 4A of Central Excise Act or not - there cannot be any reason to hold in the instant case that.....
October 11, 2021 Case Laws VAT and Sales Tax HC

Validity of assessment order - escaped turnover - it is only a summon to the petitioner to appear for a personal hearing, this should have been proceeded by a proper......
October 11, 2021 Case Laws Indian Laws SC

Dishonor of Cheque - vicarious liability of Directors, who are not signatories to the cheques - the allegations in the complaint are that at the time at which the......
October 9, 2021 Case Laws Income Tax HC

Reopening of assessment u/s 147 - power to review v/s power to reassess - Only material relied upon by the assessing officer, in this case, is the material supplied by......
October 9, 2021 Case Laws Income Tax HC

Income in the hands of HUF or members - amount in the name of joint members of HUF - The assessee declaring his income by filing a revised income and offering to tax the....
October 9, 2021 Case Laws Income Tax HC

Addition u/s 68 - unexplained cash credit in the nature of unsecured loan received from three entities - tribunal deleted the addition - All the ingredients contemplated....
October 9, 2021 Case Laws Income Tax HC

Rectification u/s 154 - incorrect carry forward of loss - We reserve liberty to the assessee to file an application under Section 119(2)(b) of the Act before the......
October 9, 2021 Case Laws Income Tax AT

Penalty order u/s 271AAA - disclosure of additions income pursuant to search u/s 132 - In the present case the assessee has disclosed the entire source of income and......
October 9, 2021 Case Laws Income Tax AT

Revision u/s 263 - Explanation-2 to section 263 of the Act does not give a uncontrolled & unbridled power to the revisional Commissioner to reopen a completed assessment....
October 9, 2021 Case Laws Income Tax AT

Penalty u/s 271D - Default u/s 269SS - cash loan(s) availed form its Managing Director in current account - day-to-day emergency expenses - AO directed to examine that......
October 9, 2021 Case Laws Income Tax AT

Nature of expenditure - The expenditure is not capital in nature, because the assessee has not acquired any technical know-how or asset, but what was received from......
October 9, 2021 Case Laws Income Tax AT

Assessment passed u/s.153A - Presumption in case of seized documents - Assessee’s son was also covered under the search in the same premises and the document found from.....
October 9, 2021 Case Laws Income Tax AT

Reopening of assessment u/s 147 - Addition on different ground - the Assessing Officer has accepted the objections of the assessee, and has not assessed or reassessed......
October 9, 2021 Case Laws Customs AT

Classification of the goods described in the Bills of Entry - eNodeB BTS/Micro Cell BTS/Femto Cells BTS/Pico Cells BTS - The goods deserve to be classified under CTH......
October 9, 2021 Case Laws Customs AT

Re-classification of imported goods - cut and polished diamonds - While the impugned goods may not be ‘rough diamonds’ as mined and may have undergone working before its....
October 9, 2021 Case Laws Insolvency and Bankruptcy AT

Seeking the ‘Expression of Interest’ be considered - Approval of Resolution Plan - Section 30(6) of IBC - The legislative intent of the statute together with the fact......
October 9, 2021 Case Laws Central Excise AT

CENVAT Credit - input services - services availed for setting up of Coal Handling Plant - The services used for setting up of the factory even after 01.04.2011 would be.....
October 9, 2021 Case Laws Central Excise AT

Valuation - inclusion of amortised cost of patterns - The appellants have amortised the full value of patterns supplied to them by their client. It is neither legal nor.....
October 9, 2021 Case Laws VAT and Sales Tax HC

Refund of sales tax - The right to seek the refund having been crystalised on September 30, 2011 and in any case as the order rejecting refund is passed on September 20,....

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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...