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Highlights / Annotations / Catch Notes For November of 2021

Home Highlights November November 2021 Year 2021

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Showing 1 to 50 of 383 Records

12 3 4 5........ 8

November 30, 2021 Case Laws GST

Sanction of GST refund claim in respect of goods exported - this Writ Petition is disposed by directing the respondent to pass appropriate in respect of GST refund......
November 30, 2021 Case Laws GST

Refund of unutilized input tax credit (ITC) - It is seen that since the instruction dated 25th June 2021 stands withdrawn, clearly the earlier instruction dated 8th June....
November 30, 2021 Case Laws GST

Request for transfer of files of enquiry to a place of petitioners' choice - The power to summon or produce a document is distinct from the nature of proceedings......
November 30, 2021 Case Laws Income Tax

Deduction u/s. 54F - If, the capital gain amount is utilized before the due date of filing of return of income u/s. 139 of the Act i.e. 31-03-2014 u/s. 139(4) of the Act....
November 30, 2021 Case Laws Income Tax

Validity of Assessment u/s 153C - recording satisfaction note - In the present case there is neither the recording of satisfaction by the AO of the searched person that.....
November 30, 2021 Case Laws Income Tax

Addition u/sec. 69A - receipt of on-money - it is an admitted fact that no money was found at the time of survey conducted u/sec. 133A, however, certain information was.....
November 30, 2021 Case Laws Income Tax

Revision u/s 263 by CIT-A - The purported inadequacy in inquiry as alleged, cannot be stated to be 'erroneous' per se in so far as assessee is concerned, even if, such......
November 30, 2021 Case Laws Income Tax

Estimation of income - bogus purchases - Once, it is established beyond doubt that the assessee has not debited the purchases in the profit and loss account, the......
November 30, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Disallowance u/s 14A - If at all he has considered, he has not even passed the assessment order by ignoring the provisions of law, i.e.....
November 30, 2021 Case Laws Income Tax

Income tax liability of employees - Remission of income tax liability borne on behalf of the employees - it is also possible that earlier years the assessee has not......
November 30, 2021 Case Laws Customs

Levy of penalty u/s 114 (iii) and Section 114AA of the Customs Act, 1962 - To constitute a criminal offence of abetment as punishable as defined under Section 107 of......
November 30, 2021 Case Laws Service Tax

Non-payment of service tax - service of covering of shed/constructing a common auction platform - In view of the apparent and admitted facts irrespective that nature of.....
November 30, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - acquittal of the accused - The evidence on record would clearly show that the fact is not as presumed. Therefore, the......
November 30, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - blank cheque misused by complainant - Leaving everything aside, factum with regard to issuance of cheque and signature......
November 29, 2021 Case Laws GST

Relevant date for claiming refund under CGST Act - claim filed beyond the two years period - interpretation of the expression 'relevant date' qua CGST - The refund......
November 29, 2021 Case Laws Income Tax

Deduction u/s 43B - Agricultural Income Tax - Main fault under any law for the time being in force means tax payable by the assessee for earning the income for which the....
November 29, 2021 Case Laws Income Tax

Addition u/s 68 - addition of commission income as “un-explained cash credits” - We decline the Revenue’s instant last adjustment as well since not only all the impugned....
November 29, 2021 Case Laws Income Tax

Provision for anticipated losses - wherever exemption or deductions are called for, the same has been provided explicitly in the provision of the Income Tax Act. Even,......
November 29, 2021 Case Laws Income Tax

Disallowance of deduction claimed u/s. 80IA(4)(iii) in respect of profit derived from "Industrial Park Salarpuria Softzone - The deposits interest from BESCOM which was.....
November 29, 2021 Case Laws Customs

Smuggling - Red Sanders - Contraband item - The final fact-finding authority, namely, the Tribunal has re-examined the factual position and returned a finding based on......
November 29, 2021 Case Laws Customs

Levy of penalty u/s 112 of Customs Act - illicit import of Gold and silver - misdeclaration of goods - The Revenue, having alleged one Salman as the mastermind, has not.....
November 29, 2021 Case Laws Customs

Misclassification and misdeclaration of imported goods - 12 mm Pixel LED - prohibited goods - they were classifiable as Lighting sets of a kind used for Christmas trees.....
November 29, 2021 Case Laws Customs

Classification of imported goods - Liquid Crystal Device (LCD) - The observations made by the Deputy Commissioner for holding the classification under chapter 85 do not.....
November 29, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - seeking the protection to the Joint Resolution Appellants with regard to waiver of requirement of pre-deposit, waiver of interest etc. in......
November 29, 2021 Case Laws Central Excise

CENVAT Credit - supplementary invoices/document on which credit taken - In the instance case the original duty paying document is bill of entry and the challans are the.....
November 29, 2021 Case Laws VAT and Sales Tax

Attachment of property of petitioner - Undisputedly, the impugned notice was issued on 30.01.2006. - the petitioner herself, made a mention that by paying the balance......
November 27, 2021 Case Laws GST

Confiscation - penalty - Had the show cause notice Form GST MOV-10 been properly prepared, the petitioner could have had adequate opportunity to represent his case and,.....
November 27, 2021 Case Laws GST

Supply or not - club membership services - The amendment to Section 7 (mentioned above) clearly treats the applicant and its member as two different persons where there.....
November 27, 2021 Case Laws GST

Supply or not - Rotary Club - meeting expenses - The meetings conducted by the applicant which includes food, refreshment, etc. are nothing but activities carried out by....
November 27, 2021 Case Laws Income Tax

Sale of the chemical unit of the assessee company - itemised sale OR slump sale - addition under section 50B read with section 2(42C) and explanation 1 to section......
November 27, 2021 Case Laws Income Tax

Assessment u/s 153A - it is clear that the Assessing Officer while passing the order under Section 153A read with Section 143[3] of the Act, ordinarily cannot disturb......
November 27, 2021 Case Laws Income Tax

Assessment u/s 153A - replacement of Chapter XIV-B provisions and introduced Sections 153A, 153B and 153C in the Act by Finance Act, 2003 - The new Section 153A provides....
November 27, 2021 Case Laws Income Tax

Validity of search action initiated - receipt of search warrant - Once the Managing Director of the company says that the search was carried out in the premises of the......
November 27, 2021 Case Laws Income Tax

Disallowance of car hire charges - personal expenditure or not - when the assessee is having a subsidiary companies in Chennai and some of the Directors are residing at.....
November 27, 2021 Case Laws Income Tax

Condonation of delay in filing an appeal - delay of 10 years - it is clear that his state of mind is perfect and he is taking treatment for his ill-health therefore, he.....
November 27, 2021 Case Laws Income Tax

Understatement of sales - search and seizer operation were carried wherein the certain loose papers were found and seized - When all the explanation, documents were......
November 27, 2021 Case Laws Insolvency and Bankruptcy

Validity of Arbitral Award - Seeking stay of proceedings before the NCLT - judgment debtor failed to honour the aforesaid undertaking given before the Hon’ble Supreme......
November 27, 2021 Case Laws Service Tax

Levy of service tax - indivisible composite work contracts - From a reading of the show cause notice, no definite view can be taken at this stage, that the said notice......
November 27, 2021 Case Laws Service Tax

Jurisdiction to issue SCN - validity of appointment of officers of DGCEI as ‘Central Excise Officers’ having all India jurisdiction - Though the summons emanate from the....
November 27, 2021 Case Laws Service Tax

CENVAT Credit - It is not coming forth from the records of the case as to whether the Department has appealed against such order and if so, the outcome of the same.......
November 27, 2021 Case Laws Central Excise

CENVAT Credit - manufacture of exempt product namely ‘sludge’ - A manufacturer would be happy when there is less waste or no waste at all since the burden of maintaining....
November 27, 2021 Case Laws VAT and Sales Tax

Collection of differential tax - The First Bill was pending in the Legislative Assembly of the State when the Assembly was dissolved. As per Article 196(5) of the......
November 26, 2021 Case Laws GST

Levy of interest - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons......
November 26, 2021 Case Laws GST

Exemption from GST levy - Printing of Cheques - In view of the clarification issued by CBIC dated: 20.10.2017 it is clarified that where the applicant uses physical......
November 26, 2021 Case Laws GST

Exemption under GST - Pilot Scheme on “Fortification of Rice &, its Distribution under the Public Distribution System” - Since the goods supplied satisfy the conditions.....
November 26, 2021 Case Laws GST

Input tax credit (ITC) or not - The interpretation of Sec 17(5)(c) wherein works contract services are excluded from claiming ITC will include all activities enumerated.....
November 26, 2021 Case Laws Income Tax

Deduction u/s 57(iii) - As long as the purpose of incurring expenditure is to earn income, the expenditure would have to be allowed as a deduction under Section 57(iii).....
November 26, 2021 Case Laws Income Tax

Validity of National Faceless Assessment - From the Affidavit-in-Reply filed by the Respondents, it is not in dispute that the draft Assessment Order was not served on......
November 26, 2021 Case Laws Income Tax

Exemption u/s 11 - cancel the registration granted under Section 12A - The exemption u/s 11 of the Act is denied in the present case mainly alleging breach of Section......
November 26, 2021 Case Laws Income Tax

Exemption u/s 11 - activity of renting out the hostel facilities to the students - The proviso restricts the exemption to the trust if it’s activities falls in the last.....

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F: PRE-DEPSOIT ISSUES