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Highlights / Annotations / Catch Notes For November of 2021

Home Highlights November November 2021 Year 2021

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Showing 251 to 300 of 383 Records

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November 11, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Unaccounted income - As seized document is a piece of evidence which play a vital role to determine the income of the assessee. But......
November 11, 2021 Case Laws Income Tax

Bogus deduction u/s. 35(1)(ii) - party to whom payment made has been made found to be bogus entity - The payee was duly approved when the payment was done. By no stretch....
November 11, 2021 Case Laws GST

Validity of garnishee notice issued u/s 79 of CGST Act - the respondent no. 4 has frozen the bank account of the petitioners - Alternative remedy of appeal - this writ......
November 11, 2021 Case Laws GST

Validity of summary order passed u/s 73 of GST Act - Personal hearing - Procedure to be followed as prescribed u/s 75 - As there is no disputation or disagreement, in......
November 11, 2021 Case Laws GST

Anticipatory bail - GST fraud - custodial investigation is required or not - Validity of search (raid) under GST - considering the facts and circumstances, I find that......
November 11, 2021 Case Laws Income Tax

Faceless Assessment - Whether it cannot be gainsaid that one day time given qua SCN is too short - The first point urged i.e., a mere one day time qua SCN under the......
November 11, 2021 Case Laws Income Tax

Unaccounted income over and above the regular income registered in the books of account - There is no dispute that assessee was engaged for development of project of......
November 11, 2021 Case Laws Income Tax

Penalty u/s 271E - violation of the provisions of section 269T - amount of loan was reduced by way of passing the journal entry - Entries were duly reflected by the......
November 11, 2021 Case Laws Customs

Pre-deposit - Making pre-deposit after rejection of application for Seeking extension of time to make a pre-deposit under Section 129E of the Customs Act, 1962 and......
November 11, 2021 Case Laws Customs

Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty......
November 11, 2021 Case Laws Customs

Proper officer - jurisdiction to issue Show Cause Notice (SCN) - Power of Additional Director General, DRI - This power which has been conferred under section 28 of the.....
November 11, 2021 Case Laws Service Tax

Rejection of application for rectification of an alleged clerical error in SVLDRS 1 - Period of limitation - due to a clerical error the petitioner had left the “pre-......
November 11, 2021 Case Laws Service Tax

Reversal of Cenvat Credit - When the audit wing had already verified the books of accounts of the Appellant and had sought reversal of Cenvat credit along with interest.....
November 11, 2021 Case Laws Service Tax

Refund claims of unutilized cenvat credit - Claim of refund rejected on the ground that the appellant had carried forward the same into its Tran-1 Form of GST. - It is......
November 11, 2021 Case Laws Central Excise

Levy of penalty - Area based exemption - allegation of incorrect valuation of final products cleared to related parties - Admittedly, when there is no blanket refund in.....
November 10, 2021 Case Laws GST

Concessional rate of tax @ 0.1% or not - In the instant case, the applicant supplies HDPE drums by raising the invoice under Billed to Merchant Exporter and shipped to......
November 10, 2021 Case Laws GST

Rate of GST - Job-Work service - business of plating Industry, approved for Electroplating and surface treatment of aerospace and non-aerospace components - Goods owned.....
November 10, 2021 Case Laws GST

Levy of tax - import of service - The applicant, with regard to taxability of the impugned service, admitted that the said service amounts to supply in terms of Section.....
November 10, 2021 Case Laws Customs

Exit order in terms of Rule 74 of the Special Economic Zone Rules, 2006 - There is nothing in Rule 74 or in the Act 2005, which will give an opportunity of hearing to a.....
November 10, 2021 Case Laws Customs

Refund claim - rejection of refund on the ground that no appeal was filed - In the present case, the Revenue admittedly, amended the Bills of Entry by re-assessing the......
November 10, 2021 Case Laws Customs

Appeal shall lie before the Tribunal under Section 129A or not - Baggage Rules, 2016 - Section 129A(1)(a) makes it clear that no appeal shall lie to the Tribunal in......
November 10, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - In the instant case, because of the fact that the advances made by the Appellant / Financial Creditor to the Corporate Debtor was supported by the......
November 10, 2021 Case Laws Service Tax

Levy of service tax - Residential Complex or not - construction of individual house/villas in residential complex having common areas, common address, common facilities.....
November 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - authorised signatory to the cheque was in control of the day to-day affairs of the said company at the time of issuance of the cheques or not - Once....
November 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - misuse of disputed cheque - rebuttal of presumption or not - Section 138 of NI Act - In the facts of the present case, the respondent no. 2 has......
November 10, 2021 Case Laws GST

Grant of Default Bail - The default bail under Section 167(2) Cr.P.C. cannot be equated with the discretion of the Court under Sections 437, 438 or 439 Cr.P.C., wherein.....
November 10, 2021 Case Laws GST

Maintainability of application - the applicant has to discharge fee of ₹ 5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as KGST Act 2017,......
November 10, 2021 Case Laws Income Tax

Penalty u/s 274 read with Section 270 - Merely because an appeal against the said assessment order is pending consideration, the same is not a reason to defer initiation....
November 10, 2021 Case Laws Income Tax

Penalty u/s. 271B - non filing the tax audit report - when the assessee entertained bona-fide belief that its account were not subject to audit u/s. 44AB, it would......
November 10, 2021 Case Laws Income Tax

Deduction 10AA(9) - Interest and remuneration to partners - Claim allowable on net income or gross income - In the present case, the clauses of partnership deed......
November 10, 2021 Case Laws Income Tax

Excess stock found during the search - A.O. has not held that there was any difference in quantity of stock as per valuation report and as per hooks of accounts. There......
November 10, 2021 Case Laws Income Tax

Assessment u/s 153A - Not an iota of evidence of any excess raw material purchase, out of books expenses, labour and other manufacturing expenses or receipt of......
November 10, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained share application money - It is not a case that the assessee had filed merely a confirmatory letters of share applicants but it is a case......
November 10, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Merely extracts of excel sheet do not provide any evidence of the allegation made by the AO against the assessee. Thus, mere fact that.....
November 10, 2021 Case Laws Income Tax

Denial of exemption u/s 11 - treatment of assessee as AO - proof of profit motive - the assessee has carried on systematic activities in a regular manner for......
November 10, 2021 Case Laws Income Tax

Claim of modification in salary income during the assessment proceedings - Assessee changing income and reducing income offered in the return of income without filing......
November 10, 2021 Case Laws Income Tax

Understatement in the value of a flat sold - Addition u/s 43CA - Without making any enquiry or bringing material on record to establish the fact that the assessee has......
November 10, 2021 Case Laws Companies Law

Reduction of the competition to its electors by creating indirect entry barriers into the profession of legal service - whether the Second Respondent/ ‘Bar Council of......
November 10, 2021 Case Laws Central Excise

Refund of duty paid in excess - captive consumption - applicable valuation rules - manufacture of cement and cement clinker - The appellants were also using the......
November 10, 2021 Case Laws Central Excise

Interest on refund - claim of interest from the date of pre-deposit made against stay order - The refund claim was sanctioned within three months from the date of......
November 10, 2021 Case Laws Central Excise

Reversal of CENVAT Credit - appellant manufactures both dutiable goods and exempted goods. - Common inputs - It is not permissible for the Department to foist an option.....
November 10, 2021 Case Laws Central Excise

Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying......
November 10, 2021 Case Laws Indian Laws

Reduction in the rate of interest - disallowance of supervision charges - patent illegality ground or not - The failure on the part of the learned Sole Arbitrator to......
November 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - compoundable offences or not - as the matter has been settled between the parties and the compensation amount has been paid to the complainant–Opp......
November 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - The Prosecution cannot shirk its burden of proving its case beyond a reasonable doubt nor foist such responsibility on the.....
November 9, 2021 Case Laws GST

Cancellation of registration of the petitioner - Defective show cause notice (SCN) - A bare perusal of the show cause notice format prescribed under Rule 22(1) shows......
November 9, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - As both the issues in question on the basis of which the Pr.CIT had assumed jurisdiction u/s 263 of the Act had been considered and decided in.....
November 9, 2021 Case Laws Income Tax

Disallowing the exemption claimed u/s 54/54F - sale of the bungalow as well as the land - assuming the assessee has claimed deduction under section 54F of the Act, then.....
November 9, 2021 Case Laws GST

Whether the society can claim ITC on repairs both major as well as minor? - The supply of goods and services supplied for construction work of an immovable nature can be....
November 9, 2021 Case Laws GST

Levy of GST on Resident Welfare Association (RWA) - monthly subscription contribution charged from its members - The intention of the 'housing society' is only for......

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