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Highlights / Annotations / Catch Notes For November of 2021

Home Highlights November November 2021 Year 2021

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Showing 151 to 200 of 383 Records

November 18, 2021 Case Laws Service Tax AT

Levy of service tax - forfeiture of earnest money and retention of compensation / liquidation damage for not delivery of purchased goods by the other party - declared......
November 18, 2021 Case Laws Service Tax AT

Refund of unutilized CENVAT credit accumulated - Once it is established that the Appellants are providing output service they are entitled to take credit of input......
November 18, 2021 Case Laws Central Excise AT

Area Based exemption - benefit of the exemption N/N. 50/2003-CE - No document is there establishing that the commercial manufacture had commenced before 31 March 2010 -.....
November 18, 2021 Case Laws Central Excise AT

Entitlement to interest on refund - refund of the pre-deposit made or deposit made during investigation, under protest - The Adjudicating Authority is directed to grant.....
November 17, 2021 Circulars Insolvency and Bankruptcy

Clarification regarding requirement of seeking No Objection Certificate or No Dues Certificate from the Income Tax Department during Voluntary Liquidation Process under.....
November 17, 2021 Case Laws GST HC

Non-payment of GST - recovery of tax alongwith interest and penalty - Jurisdiction - Even if we accept the contention of learned counsel for the petitioner that......
November 17, 2021 Case Laws GST HC

Service of notice for initiation of recovery proceedings of tax - Section 73 (1) of GST Act, 2017 - Considering the entirety of the facts and circumstances of the case,.....
November 17, 2021 Case Laws GST HC

Cancellation of registration of petitioner - petitioner firm remained ignorant of the order of the cancellation - The knowledge, which the petitioner attributes, that he....
November 17, 2021 Case Laws Income Tax HC

Deduction u/s 36 (1) (vii) - ITAT allowing pure loan as Bad debt - bad debts or part thereof taken into account in computing income of the assessee for an earlier......
November 17, 2021 Case Laws Income Tax HC

TDS u/s 194A - TDS Laibility in respect of hypothetical interest income - Entitlement of interest accruing on the FDs to the petitioner would be dependant on the result.....
November 17, 2021 Case Laws Income Tax HC

Exemption u/s 10(26B) - The assessee is a body viz., incorporated under the Companies Act and formed to achieve or promote the interests of the members of the Scheduled.....
November 17, 2021 Case Laws Income Tax HC

Levy of penalty u/s 271 (1) (c) on "estimated income” by the assessing authority - The discussion is concluded by holding that the penalty is determined on the amount of....
November 17, 2021 Case Laws Income Tax HC

Attachment orders - Fixed deposit attached - Section 281-B(1) - Before the order of provisional attachment, the Commissioner must form an opinion on the basis of the......
November 17, 2021 Case Laws Income Tax HC

Deduction in respect of ex-gratia payment made to employees - there being no restriction or prohibition under Section 37 of the Income Tax Act, 1961 on the claim for......
November 17, 2021 Case Laws Income Tax HC

Reopening of assessment u/s 147 - eligible reasons to believe - In the instant case, as stated by the respondent in the affidavit-in- reply, the petitioner had not......
November 17, 2021 Case Laws Income Tax AT

Assessment u/s 153A - addition on account of interest paid by the assessee on unsecured loans - The only reason for making and upholding the disallowance of the interest....
November 17, 2021 Case Laws Income Tax AT

Addition on account of share premium received u/s 56(2)(viib) - AO has not examined the DCF method of valuation submitted by the assessee and the value of shares......
November 17, 2021 Case Laws Income Tax AT

Condonation of delay - 353 days in filing the appeal before the Tribunal - The sufficient cause within the contemplation of the limitation provision must be a cause......
November 17, 2021 Case Laws Income Tax AT

Assessment u/s 153C r.w.s. 143(3) of the Act OR u/s 143(3) - AO made addition to the total income of the assessee on account of undisclosed investment in construction of....
November 17, 2021 Case Laws Customs AT

Jurisdiction - power of Additional Director General, Directorate of Revenue Intelligence(DRI) to issue SCN - The Additional Director General, DRI, Lucknow is not a......
November 17, 2021 Case Laws Service Tax HC

SVLDRS - Non-payment of service tax - Sabka Viswas (Legacy Dispute Resolution Scheme, 2019) - There is no provision in the scheme for extending the time limit for making....
November 17, 2021 Case Laws Service Tax AT

Delayed/Non-service of SCN - Time Limitation - facts remains are that the SCN was never served upon the appellant. Question of receiving the same does not at all arises.....
November 17, 2021 Case Laws Service Tax AT

Refund of accumulated cenvat credit - rejection of refund claim on the ground that the services did not quantify as an essential input service - Most of the services are....
November 16, 2021 Case Laws GST HC

Levy of penalty u/s 122(1)(ii) of TN-GST and C-GST Acts - offence of issuing invoice without supply of goods - The Impugned order made by second respondent are set aside....
November 16, 2021 Case Laws GST HC

Revocation of cancellation of registration of petitioner - rejection of registration without fixing any date or time for hearing and without waiting for any reply from......
November 16, 2021 Case Laws GST DSC

Seeking grant of Bail - active role in commission of crime under Section 132 of CGST Act - A disregard for the interest of the community can be manifested only at the......
November 16, 2021 Case Laws Income Tax HC

Additional Depreciation on increased cost - Adjustments u/s 43A - exchange rate fluctuation - the increase or decrease in liability should be taken into account to......
November 16, 2021 Case Laws Income Tax HC

Computation of annual value under section 23 - The amount determined by the Assessing Officer is less than the monthly rental agreed between the parties for the property....
November 16, 2021 Case Laws Income Tax AT

Validity of Assessment u/s 153C - Addition on account of forfeited amount of customers. - Assuming that there is a substantial time gap between the date of advance......
November 16, 2021 Case Laws Income Tax AT

Correct head of income - the major source of income for the assessee is rental income. The assessee obtained long-term lease of the property and sub-leased the same in a....
November 16, 2021 Case Laws Income Tax AT

TDS u/s 195 - Disallowance invoking section 40(a) on account of Foster’s Brand - said amount was capitalized by the assessee in the books under Fixed Assets and......
November 16, 2021 Case Laws Income Tax AT

Reopening of assessment u/s 147 - bogus purchases - AO having not carried out the scrutiny assessment within the prescribed statutory limit, cannot be given another......
November 16, 2021 Case Laws Income Tax AT

Disallowing the expenses on the reasoning that corresponding income was not offered to tax - matching principles of the accounting treatment - part of the activity of......
November 16, 2021 Case Laws Income Tax AT

Validity of reopening of assessment - service of notice - Since no one was on behalf of the assessee was available at the given address, therefore, notice was served by.....
November 16, 2021 Case Laws Income Tax AT

Addition on account of depreciation, interest and running expenses for the vehicle registered in the name of the director - Dominion ownership of the car rest with the......
November 16, 2021 Case Laws Income Tax AT

TDS u/s 195 - disallowance of design expenses u/s.40(a)(i) - it seems that the amount paid by the assessee to the foreign party as fee for technical services is subject.....
November 16, 2021 Case Laws Income Tax AT

Disallowance of bad debts as claimed u/s 36(1)(viia) - deduction claimed @10% of aggregate average advances - AO is directed to make relevant enquires and verifications.....
November 16, 2021 Case Laws Income Tax AT

Addition under section 41(1) - Scope of abated assessment - Onus to prove - Even before the Bench, the ld Counsel fails to submit the basic document, bank statement,......
November 16, 2021 Case Laws Customs AT

Rejection of request for conversion of free shipping bills to drawback shipping bills - one of the reason for rejection is that the documents at the time of exports are.....
November 16, 2021 Case Laws Service Tax AT

Levy of service tax - Commercial Coaching or Training Services - conducting training courses and providing certificates to the students without the approval of UGC or......
November 16, 2021 Case Laws VAT and Sales Tax HC

Classification of goods - Multi Function Printers - It could not be said gainsaid that this notification has to be given prospective effect. - These aspects though have.....
November 16, 2021 Case Laws Indian Laws HC

Enforcement of a foreign Arbitral Award - This court is unable to accept the contention of the respondent that the enforcement of the Award should be refused on the......
November 16, 2021 Case Laws Indian Laws HC

Waiver off of fully cash handling charges collected from the stamp vendors by the Bank - The Collection of cash handling charges from the stamp vendors/petitioners by......
November 16, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - mismatch of signatures - This is a case where the 2nd respondent/accused has not denied the fact that he had entered into a hire purchase agreement.....
November 15, 2021 Case Laws Income Tax HC

Unexplained investments u/s 69- Tribunal deleted the addition - The term assessed being flexible, it bears very comprehensive meaning. Therefore, under Section 158BB of.....
November 15, 2021 Case Laws Income Tax AT

Invalid return - Rejection of refund - mismatch in the figures of income returned and as reported in Form 26AS - Technically speaking, the AO has not passed an order u/s....
November 15, 2021 Case Laws Income Tax AT

Revision u/s 263 by CIT - PCIT could not merely sit solely in the capacity of a revisional authority qua the new material but was required to perform the task of AO in......
November 15, 2021 Case Laws Income Tax AT

Revision u/s 263 by CIT- AO is first an investigating officer thereafter he is an adjudicator but here in this case, the AO remained silent, but, he ought to have......
November 15, 2021 Case Laws Income Tax AT

Deferred brokerage expenditure - Addition made as assessee has not debited such expenditure in its P & L Act. - the expenditure incurred on brokerage is to be allowed in....
November 15, 2021 Case Laws Customs AT

Valuation of imported goods - Related person - Merely because there were transfer of funds in India amongst three importers will not make them related persons in terms......

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