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Highlights / Annotations / Catch Notes For November of 2021

Home Highlights November November 2021 Year 2021

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Showing 301 to 350 of 383 Records

1 ....3 4 5 678

November 9, 2021 Case Laws GST AAR

Locomotive parts for coach factory classified as mixed supply, not under HSN code 8607, rules Advance Ruling Authority.
November 9, 2021 Case Laws Income Tax AT

CIT's Revision u/s 263 on Share FMV Upheld; Section 56(2)(viib) Not Applicable Despite Technical Breach.
November 9, 2021 Case Laws Income Tax AT

Court Rules IEX Rates Unreliable for Transfer Pricing; Validates Assessee's Benchmarking u/s 92C (2.
November 9, 2021 Case Laws Income Tax AT

PCIT's Section 263 revision deemed mechanical; failed to identify AO errors; CBDT Circular supports assessee's stance.
November 9, 2021 Case Laws Income Tax AT

Section 43B: Customs Duty Expenses Claim Allowed After Special Benefits Not Received, Recognized as Revenue Expenditure.
November 9, 2021 Case Laws Customs AT

Importing Piano for Personal Use Without IEC Legal if Duties Paid; No Absolute Ban on Restricted Items.
November 9, 2021 Case Laws Money Laundering HC

Court Reviews Money Laundering Allegations in Captive Mining Lease Case; Section 3 PMLA Interpretation Critical.
November 9, 2021 Case Laws Service Tax HC

Court Denies Extension of Sabka Vishwas Scheme for Individual Cases; Committee No Longer Operational.
November 9, 2021 Case Laws Central Excise AT

Interest Payable on Cenvat Pre-Deposits: Adjudicating Authority Must Pay 12% Annually from Deposit to Refund Date.
November 8, 2021 Case Laws GST HC

Understanding "Subsequently Held" in CGST Act: Misclassified Supply Refunds Explained for Correct Tax Payment Situations.
November 8, 2021 Case Laws GST HC

Board's Clarificatory Circulars Can't Alter Substantive Exemptions Under CGST Act Sections 11(1) & 6(1.
November 8, 2021 Case Laws GST HC

Court Rules Fish Meal Powder is a Finished Product, Grants Exemption to Petitioner Industries.
November 8, 2021 Case Laws GST AAR

GST Exemption Denied for Renting Property to Maharashtra Social Welfare Dept; Not Linked to Panchayat/Municipality Functions.
November 8, 2021 Case Laws Income Tax AT

Court Rules Capital Gains Cannot Be Deemed Bogus Without Direct Evidence, Citing Section 68 of Income Tax Act.
November 8, 2021 Case Laws Income Tax AT

Special Audit u/s 142(2A) Misused: Validity Questioned Over Limitation Period and Accounting Method Changes.
November 8, 2021 Case Laws Income Tax AT

CIT-A's Income Enhancement Quashed for Not Following Due Process, Failing to Notify Assessee of Evidence.
November 8, 2021 Case Laws Income Tax AT

Tribunal Condones 508-Day Appeal Delay to Prevent Legalizing Unconstitutional Order; Appeal to Proceed on Merits.
November 8, 2021 Case Laws Income Tax AT

Assessment Invalid: Improper Notice Service u/ss 147 & 148 of Income Tax Act. Revenue Failed to Serve Correct Address.
November 8, 2021 Case Laws Income Tax AT

Income Tax Act Section 153A: Revenue's Additional Assessments Invalid Without Incriminating Material for Unabated Years.
November 8, 2021 Case Laws Customs AT

Duty Finalization on Shipping Bill Hinges on Missing Lab Test Report; Refer to Circular No.79/2002-Cus. for Guidance.
November 8, 2021 Case Laws Customs AT

Central Government's Decision Against Anti-Dumping Duties on China, Malaysia, Vietnam Requires Reconsideration Per Office Memorandum.
November 8, 2021 Case Laws Customs AT

Customs House Agent's Role in Refund Claim Clarified: CHA Can File, But Refund Goes to Appellant.
November 8, 2021 Case Laws Money Laundering HC

Provisional asset attachment challenged due to lack of evidence and statutory compliance in money laundering case.
November 8, 2021 Case Laws Service Tax AT

Service Tax Demand on Business Auxiliary Services for Booking and Promotion Dismissed; No Interest or Penalties Imposed.
November 8, 2021 Case Laws Service Tax AT

Construction Services for Staff Quarters Exempt from Tax u/s 65(91a); No Commercial Elements Involved.
November 8, 2021 Case Laws Central Excise AT

Delayed Show Cause Notice Invalidates Extended Limitation Period Due to Unjustified Delay Beyond One-Year Audit Conclusion.
November 8, 2021 Case Laws VAT and Sales Tax HC

Court Nullifies Excise Duty on Transit Losses of Grain Extra Neutral Alcohol; Government Order Quashed.
November 8, 2021 Case Laws VAT and Sales Tax HC

Flameless Furnace Lease Not a Sale: Exempt from Orissa Sales Tax u/s 2(g) and Section 8 OST Act.
November 8, 2021 Case Laws VAT and Sales Tax HC

Court Evaluates if Works Contract is Deemed Sale, Applies Larsen & Toubro Principles on Inter-State Trade and VAT Impact.
November 8, 2021 Case Laws Indian Laws HC

Complaint u/s 138 Invalid if Notice Lacks Demand for Cheque Payment: Key Ruling Explained.
November 8, 2021 Case Laws Indian Laws HC

Court Stresses Compliance with Notice Requirement Before Filing Complaint u/s 138 of Negotiable Instruments Act.
November 3, 2021 Case Laws GST HC

Court Grants Bail to Petitioners in Cheating and Forgery Case After 2.5 Years in Custody.
November 3, 2021 Case Laws GST HC

High Court to Set Aside Show-Cause Notice on Transitional Credit Due to Jurisdictional Errors in CGST Act Section 140.
November 3, 2021 Case Laws GST HC

Petitioner's GST Refund Valid Under Proviso to Section 54(1), Not u/s 52, Respondent's Argument Incorrect.
November 3, 2021 Case Laws GST HC

Authorities' Reluctance to Refund IGST on Zero-Rated Exports Undermines Export Incentives and Affects Cash Flow.
November 3, 2021 Case Laws GST AAR

Applicant Can Invoice from Maharashtra Office for Goods Sold Pre-Clearance; No Need for Separate State Registrations.
November 3, 2021 Case Laws GST AAR

Conservancy and waste management services to local authorities exempt from GST and TDS under GST not required.
November 3, 2021 Case Laws GST AAR

Manpower Supply Services Not Classified as Pure Agent Services u/r 33, Salary Exclusion Denied u/s 15.
November 3, 2021 Case Laws Income Tax HC

Court Invalidates Tax Notice Issued to Deceased; Emphasizes Strict Adherence to Sections 149 and 159 of Income Tax Act.
November 3, 2021 Case Laws Income Tax AT

Assessee Not Classified as Indian Resident Due to Less Than 182 Days of Stay in Evaluation Year.
November 3, 2021 Case Laws Income Tax AT

Tax Officer Can't Replace Actual Sale Price with Hypothetical Amount for Capital Losses Calculation.
November 3, 2021 Case Laws Income Tax AT

Transfer Pricing Case: AO to Assess Costs of Corporate Guarantees and Apply 0.5% Service Fee Adjustment.
November 3, 2021 Case Laws Income Tax AT

CIT(A) Reverses Section 68 Additions: No Incriminating Material Found in Share Capital Receipts During Section 153A Assessments.
November 3, 2021 Case Laws Income Tax AT

Tax Penalties Overturned: CIT Appeals Finds Journal Entry Adjustments Not Violations of Sections 269SS and 269ST Provisions.
November 3, 2021 Case Laws Customs HC

Court Orders Immediate Release of Mercedes-Benz Engine Oil Consignments After Unjustified Investigation Under Article 226.
November 3, 2021 Case Laws Customs HC

High Court Grants Importer Refund of Excess Duty, Rules Unjust Enrichment Doctrine Inapplicable Pre-2006 Under Customs Act.
November 3, 2021 Case Laws Customs AT

Importer Can Re-Export Hazardous Lubricant Oil Without Paying Fine u/r 17(2) of Hazardous Waste Rules, 2008.
November 3, 2021 Case Laws Customs AT

Debate Over Proper Classification of Imported Plasticizers Under CTH 38122090; Impact on Advance Authorization License Scheme.
November 3, 2021 Case Laws Insolvency and Bankruptcy Tri

Conveyance Deed Execution Allowed Despite Moratorium u/s 14(1)(a) of Insolvency and Bankruptcy Code; Arbitral Award Unaffected.
November 3, 2021 Case Laws Central Excise AT

Valuation of Superior Kerosene Oil: Duty Calculated Using Market Price for Non-PDS Transactions Ensures Compliance.

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