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Highlights / Annotations / Catch Notes For October of 2021

Home Highlights October October 2021 Year 2021

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Showing 301 to 350 of 421 Records

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October 9, 2021 Case Laws Indian Laws SC

Dishonor of Cheque - on the basis of compromise deed relief granted to accused - violation of terms of settlement agreement - In the event that the compromise deed is......
October 8, 2021 Case Laws GST HC

Refund claim - Rule 97A of the Central Goods and Services Tax (CGST) Rules, 2017 - Once the application had been processed and or order passed, which has attained......
October 8, 2021 Case Laws GST AAR

Levy of GST - Supply or not - leasing services - contribution paid/payable by the members towards Development Cost of the Bourse for the promotion of Exports of Gem and.....
October 8, 2021 Case Laws GST AAR

Levy of GST - supply or not - payment of settlement fees pursuant to deed of settlement and Release signed for Timor-Leste Oil Block Production Sharing Contract - supply....
October 8, 2021 Case Laws GST AAR

Levy of GST - man power services provided - The Subject Supply for the purpose of Security, Cleaning and Housekeeping services provided to the cited schools are exempt......
October 8, 2021 Case Laws GST DSC

Seeking protection form arrest - The matter involves availment of huge amount of tax input credit. Therefore, a thorough investigation is certainly required. Any......
October 8, 2021 Case Laws Income Tax SC

Revision u/s 263 by CIT - limit limit to pass the order - If the interpretation made by the High Court and the learned ITAT is accepted in that case it will be violating....
October 8, 2021 Case Laws Income Tax HC

Exemption u/s 54F(1) - The three parts/limbs cannot be intermingled to deny the benefit of 54F(1) to the assessee. The third part/ limb being applicable to the facts of.....
October 8, 2021 Case Laws Income Tax HC

Reopening of assessment u/s 147 - it appears that the AO has recorded to the effect that he could not refer the matter to the Transfer Pricing Officer nor could he......
October 8, 2021 Case Laws Income Tax AT

Income accrued in India - Rendering services to non-resident entities - Though, the assessing officer has generally observed that in course of providing services to the.....
October 8, 2021 Case Laws Income Tax AT

TDS u/s 195 - Disallowance of management fee paid by invoking the provisions of section 40(a)(i) - whether payment of management fees cannot be regarded as fees for......
October 8, 2021 Case Laws Income Tax AT

Set off of brought forward business loss against income from other sources - As provision of section 72 are very clear that brought forward business loss can only be set....
October 8, 2021 Case Laws Income Tax AT

Revision u/s 263 by CIT - PCIT himself has not carried out any examination or verification of facts and has simply directed the AO to ‘may verify Form 10CC and initial......
October 8, 2021 Case Laws Income Tax AT

Disallowance of expenses and commission paid as excessive - Assessing Officer held that the assessee could not substantiate the discrepancies but did not mention......
October 8, 2021 Case Laws Direct Taxes HC

Benami transaction - commercial complex as been leased out to the company by the JDA - The entire fulcrum of this case, therefore, rests on misinterpretation of the......
October 8, 2021 Case Laws Customs HC

Refund of CVD and Special Additional Duty (SAD) - claim were rejected on the ground that DEPB scrips cannot be re- credited - After granting exemption subject to certain....
October 8, 2021 Case Laws Customs AT

Benefit of concessional rate of SAD - Declaration of RSP - proof of payment of actual VAT on sale after import - The Notification does not envisage an inquiry into the......
October 8, 2021 Case Laws Service Tax AT

Refund of service tax - double payment of service tax was made - when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because......
October 8, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - Proclamation for person absconding - reason to believe - It is apparent that the impugned orders suffer from the vice of non-application of mind and....
October 7, 2021 Case Laws GST AAR

Levy of GST - GST to be paid on Management Fee/Administrative charges only or otherwise complete billing amount - employer portion of EPF & ESl amount of the bill are......
October 7, 2021 Case Laws GST AAR

Rate of GST - old rates of GST or new rates - ongoing projects construction of which had started before 01.04.2019 - definition of ‘affordable residential apartment’ has....
October 7, 2021 Case Laws GST AAR

Admissibility of input tax credit (ITC) - items intended to be supplied by the applicant at a nominal rate under promotional scheme - the applicant intends to provide......
October 7, 2021 Case Laws GST AAR

Classification of supply - supply of cooking gas through pipeline from the gas banks installed at the project premises - the applicant is providing facility and property....
October 7, 2021 Case Laws GST AAR

Classification of supply of services - different vocational education courses - educational institutions or not - Online and offline printing of Pre-Examination items......
October 7, 2021 Case Laws VAT and Sales Tax HC

Violation of principles of natural justice - the case of the department appears to be that office value is nothing but the value of the goods indicated in the transport.....
October 7, 2021 Case Laws VAT and Sales Tax HC

Scope of "dealer" as per section 2(15) of the TNVAT Act, 2006 - NBFC - sale of repossessed vehicle on behalf of the defaulter by the Petitioner/Appellant - liability of.....
October 7, 2021 Case Laws Customs HC

Seeking release of imported consignment - 63 Metric Tons of Waste Paper-Old Book' - In the considered opinion of this Court, in view of the peculiar facts and......
October 7, 2021 Case Laws Central Excise AT

Reversal of CENVAT Credit - exempted product/by-product - Any input/input services contained in any by-product/waste/refuse, Cenvat Credit cannot be varied or denied.......
October 7, 2021 Case Laws Service Tax AT

Levy of service tax - contribution to Joint Venture / Partnership arrangements - it is clearly impermissible to hold that the contribution made by a co-venturer......
October 7, 2021 Case Laws Customs AT

Customs Broker License - levy of penalty - the violation, in the background of this case does not attract such harsh punishment of revocation of license or forfeiture of....
October 7, 2021 Case Laws Income Tax HC

Assessment u/s 153A - Need for recording satisfaction - It may be relevant to note that in response to the aforesaid notices, the petitioner has already filed revised......
October 7, 2021 Case Laws Income Tax HC

Stay of the order passed u/s 263 though there is no active demand of tax - Power of ITAT power to grant stay - Future demand - CIT issued directions to the AO - Whether.....
October 7, 2021 Case Laws Income Tax AT

Assessment u/s 153A - Assessment for AY 2006-07 was already completed prior to the date of search and having not abated, the scope of proceedings u/s.153A of the Act had....
October 7, 2021 Case Laws Income Tax AT

Addition on account of alleged on-money - Applicability of section 50C - The assessee has duly discharged the onus of proving that the sale consideration as actually......
October 7, 2021 Case Laws Income Tax AT

TP Adjustment - Addition of interest expenses - These clauses in the loan agreement are nothing but eye-wash as the appellant company is the holding company of the......
October 7, 2021 Case Laws Income Tax AT

Penalty levied u/s. 271(1)(c) - Suo-moto declaration of undisclosed assets located outside India under section 59 of the Black Money (Undisclosed Foreign Income and......
October 7, 2021 Case Laws Income Tax AT

Validity of reopening of assessment u/s 147 - AO has not even made minimum exercise for ascertaining the unsecured loans accepted during the year, under consideration......
October 7, 2021 Case Laws Income Tax AT

Validity of reassessment proceedings for non-issuance of statutory notice u/s 143(2) - Since notice u/s 143(2) of the Act was not issued to the assessee, before......
October 6, 2021 Case Laws GST HC

Revocation of cancellation of registration of petitioner - preventive measure has been taken by the LPO to prevent future fraud or to prevent from recurrence for such......
October 6, 2021 Case Laws Customs HC

Violation of principles of natural justice - Faceless assessment - reassessment of bill of entry - It is necessary to record that the learned counsel for writ petitioner....
October 6, 2021 Case Laws GST HC

Seeking grant of Bail - irregular availment and passing of bogus Input Tax Credit (ITC) on the strength of those fake invoices - The Petitioner is said to have been......
October 6, 2021 Case Laws Customs HC

Seeking grant of anticipatory bail - summons issued u/s 108 of the Customs Act - as per the law promulgated by the Apex Court the Summons under Section 108 of the Custom....
October 6, 2021 Case Laws Customs AT

Classification of imported goods - Zircon Sand Bulk (Zirconium Ore) - Only on the fact that the goods have undergone processes of cleaning, washing and drying, it cannot....
October 6, 2021 Case Laws Indian Laws SC

Scope of the Arbitration - Denial of pendente lite interest on the award amount - if the contract contains a specific clause which expressly bars payment of interest,......
October 6, 2021 Case Laws Indian Laws SC

Claim of share from the partnership firm - Right of legal heirs after the demise of three original partners - rejection of the plaint on the ground that the plaint does.....
October 6, 2021 Case Laws Income Tax HC

Validity of Notice of demand while stay order is in operation - differnt periods - This Court had taken only a prima facie view and passed an interim order of stay. That....
October 6, 2021 Case Laws Income Tax HC

MAT Computation u/s 115JB - Revisions proceedings u/s 263 - CIT directed the AO to make certain additions to book profit u/s 115JB - What we find is in the order passed.....
October 6, 2021 Case Laws Income Tax HC

Claim of depreciation - Payment of non-compete fee - Whether non-compete fees is an intangible asset of any other business or commercial rights of similar nature as per.....
October 6, 2021 Case Laws Income Tax HC

Reopening of assessment u/s 147 - retention money for the completed projects - As pointed out that the assessee has been consistently following the same method of......
October 6, 2021 Case Laws Income Tax HC

Revised computation v/s revised return of income- Rectified computation of income submitted during the course of assessment proceedings - CBDT Circular states that......

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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

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...

A: MONITORING COMMITTEE FOR CORPORATE INSOLVENCY RESOLUTION PROCESS CASES