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Highlights / Annotations / Catch Notes For November of 2021

Home Highlights November November 2021 Year 2021

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Showing 201 to 250 of 383 Records

November 15, 2021 Case Laws Customs

Extended period of limitation - Demand of differential duty alongwith ineterst and penalty - The Assessing Officer would have checked and asked for the RSP of the motor.....
November 15, 2021 Case Laws Customs

Concessional rate of duty - country of origin of goods - The Country of Origin Certificates are conclusive evidence since these are issued by the Designated Committee of....
November 15, 2021 Case Laws Customs

Non-Levy of Anti-Dumping Duty - It is not possible to sustain the decision taken by the Central Government, contained in the Office Memorandum, not to impose anti-......
November 15, 2021 Case Laws VAT and Sales Tax

Recovery of VAT (Tax) dues - Auction of property - Property was owned by the Directory of the company - Though the Company is the legal entity, the Directors of the......
November 15, 2021 Case Laws Insolvency and Bankruptcy

Non-viability of the financial arrangement between the Corporate Creditors and the Corporate Debtor - This Court is not at all unmindful of the primacy of the IBC......
November 15, 2021 Case Laws Insolvency and Bankruptcy

Consideration of new/undecided claims, after implementation of Resolution plan - There is no legal provision that allows it to recall or review its order approving the......
November 15, 2021 Case Laws Insolvency and Bankruptcy

CIRP proceedings - on the basis of parity being deployed by the RP in admitting claims of both category of financial creditors, there remains no reason to be aggrieved......
November 15, 2021 Case Laws Service Tax

SVLDRS - whether the excess disputed amount deposited by the petitioner by way of pre-deposit in respect of the first show-cause notice (SCN-1) can be adjusted towards......
November 15, 2021 Case Laws Central Excise

Valuation - Job-worked goods - governed by Rule 8 of Central Excise (Valuation) Rules, 2000 or on cost construction method i.e. cost of raw material plus job charges? -.....
November 15, 2021 Case Laws Indian Laws

Dishonor of Cheque - One of the most material aspects is that the signatures on the cheques were not denied. Neither was it explained by way of an alternative story as......
November 15, 2021 Case Laws Indian Laws

Grant of Interim award - stridhana property of Respondent No. 1 or not - Section 34 of the Arbitration and Conciliation Act, 1996 - The Arbitrator has committed a......
November 15, 2021 Case Laws Indian Laws

Dishonor of Cheque - In the case on hand, the accused did not even step into the witness box. Under such circumstances, in view of the material evidence available on......
November 15, 2021 Case Laws Indian Laws

Dishonor of cheque - acquittal of the accused - legally enforceable debt or not - It appears that the accused is attempting to divert the attention of this Court by......
November 13, 2021 Case Laws GST

Classification of goods - rate of tax - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as......
November 13, 2021 Case Laws GST

Classification of services - exempt services or not - pure services or not - services provided to the Government entities - supply of manpower services to various......
November 13, 2021 Case Laws GST

Exemption from GST - educational assessment examination (ASSET) with its variants provided by the applicant to school/educational organization - ASSET being held by the.....
November 13, 2021 Case Laws GST

Supply of service or not - The activity undertaken by the applicant like providing of mediclaim policy for the employees and their parents (parents of the employees)......
November 13, 2021 Case Laws GST

Charitable activities or not - GST on the amounts received in the form of Donation / Grants from various entities including Central Government and State Government - the....
November 13, 2021 Case Laws GST

Levy of GST - Whether the nominal charges received from patients (who is an essential clinical materials for education laboratory) towards an “Unparallel Health......
November 13, 2021 Case Laws GST

Levy of GST - reimbursement of expenses such as salaries, rent, training, staff welfare expenses etc. - Rate of GST - Government Entity or not - The consultancy services....
November 13, 2021 Case Laws GST

Exemption under GST - pure services - Government entity or not - The applicant is providing services by way of producing documentary videos, picture of testimony to......
November 13, 2021 Case Laws GST

Requirement for registration - inter-state sales or not - Section 20 of the IGST Act, 2017 read with section 16 of the CGST Act, 2017 provides that IGST paid on import......
November 13, 2021 Case Laws GST

Classification of Supply of services - HSN Code - Rate of Tax - Pushti, a mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different......
November 13, 2021 Case Laws GST

Classification of goods - eggs / hatcheries - Since the applicant is involved in providing services of transportation of agricultural produces i.e. eggs, by rail from......
November 13, 2021 Case Laws Income Tax

Depreciation on machinery and equipments - Depreciation @ 25% or 100% - Even before this Court, learned counsel for the Assessee was unable to demonstrate why the......
November 13, 2021 Case Laws Income Tax

Scope of Black Money (Undisclosed Foreign Income & Assets) And Imposition of Tax Act 2015 - If we are to hold that definition of ‘beneficial owner’ as assigned by......
November 13, 2021 Case Laws Income Tax

Exemption u/s 11 - Welfare of small and marginal farmers also comes under the category relief of the poor which in the aforesaid Circular has been included under the......
November 13, 2021 Case Laws Income Tax

Addition u/s 68 - Unexplained accumulated cash in hand - cash received through Will - It is not expected to bring on record, the genuineness of source of source of a......
November 13, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Transfer of case u/s 127 - There is no nexus between the material coming to the notice of the AO and the formation of his belief that......
November 13, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons recorded on incorrect assumption of facts and non application of mind - possession of ITS information that the assessee has......
November 13, 2021 Case Laws Income Tax

TP Adjustment - Equipment would not have been imported at NIL price even in an independent scenario. Moreover, we do not find that the TPO has applied any method to......
November 13, 2021 Case Laws Service Tax

Levy of service tax - reverse charge mechanism - The impugned order does not discuss the ingredients necessary for invocation of extended period of limitation nor does......
November 13, 2021 Case Laws Service Tax

Levy of service tax - tolerance of act of cancellation of coal blocks - the Government employee has tolerated the non-sanction of leave during his service as per an......
November 13, 2021 Case Laws Central Excise

CENVAT Credit - common input services for taxable as well as exempt goods - The demand of the duty amount calculated @ 5% or 10% of the exempted value cannot be made......
November 13, 2021 Case Laws VAT and Sales Tax

Valuation - To remove the anomaly, a level play mechanism has been adopted to levy tax on the inter-state purchases or the goods purchased from outside the territory of.....
November 12, 2021 Case Laws GST

Grant of Bail - Fraudulent ITC transactions and by misuse of same - Taking note of the custody period of the applicant as also the fact that the applicant is a student......
November 12, 2021 Case Laws Income Tax

Denying exemption u/s 11 - violation of Section 13(1)(c) - The breach of Section 13(1)(c) of the Act as alleged by the department is based on the remuneration paid to......
November 12, 2021 Case Laws Income Tax

Applicability of provision of section 144C - breach to pass draft assessment order before issuing the final order - The interpretation of the Revenue inasmuch as the......
November 12, 2021 Case Laws Income Tax

Exemption u/s 11 - grant of registration u/s12AA(1)(b)(ii) denied - Activities of the applicant are also evident from the applicant’s audited accounts for the years......
November 12, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of reasons to believe - No linkage of the assessee has been established with the information received from investigation wing.....
November 12, 2021 Case Laws Income Tax

Disallowance u/s 14A - Assessee offered a suo-motto disallowance - By merely stating, that as the assessee was maintaining consolidated accounts, therefore, in the......
November 12, 2021 Case Laws Income Tax

Accrual of interest on NPA - it is revealed that the above provisions of section 45Q of the Act or the overriding provisions and therefore these should be given to the......
November 12, 2021 Case Laws Income Tax

Nature of income - Assessing u/s 22 of the Act the ALV of the flats/shops held by it as stock-in-trade of its business as that of a developer under the head “House......
November 12, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - There is no power granted to the AO under the statute to review the order in the garb of initiating the proceedings under section 147......
November 12, 2021 Case Laws Income Tax

Late payments towards EPF and ESI under section 36(1)(va) - Contribution made prior to filing of the return of income u/s. 139(1) - Addition by way of adjustment while......
November 12, 2021 Case Laws Customs

Jurisdiction - power of DRI to issue SCN - proper officer under section 28 of the Customs Act or not - This power which has been conferred under section 28 of the......
November 12, 2021 Case Laws Money Laundering

Grant of regular bail - Diversion of funds - Since the charge-sheet in the instant matter has already been filed, merely because ED is still further investigating the......
November 12, 2021 Case Laws Service Tax

CENVAT Credit - input services - As the facts of the case are not in dispute that the appellant has provided taxable services and paid service tax thereon, therefore,......
November 12, 2021 Case Laws Service Tax

Interest on delayed payment of service tax through Cenvat Credit account - Period of limitation - it can very well be said that the tax liability or its interest......
November 11, 2021 Case Laws Income Tax

Disallowance of administrative expenses - At the end of the assessee, neither before the AO nor before the CIT(A) nor before the ITAT, it has been demonstrated that a......

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...