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Highlights / Annotations / Catch Notes For November of 2021

Home Highlights November November 2021 Year 2021

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Showing 351 to 383 of 383 Records

1 ....4 5 6 78

November 3, 2021 Case Laws Central Excise AT

Process amounting to manufacture or not - clearance of ethanol blended motor spirit (EBMS) - First, it is to be tested that activity is whether amount to manufacture and....
November 2, 2021 Case Laws GST SC

Validity of Circular issued by the CBIC - Jurisdiction - imposition on rectification of Form GSTR-3B in respect of the period in which the error had occurred - A......
November 2, 2021 Case Laws GST HC

Refund of amount illegally collected from the petitioner - Self-ascertainment under Section 74(5) of CGST Act - Amount paid under coercion - Right of Bona fide Tax Payer....
November 2, 2021 Case Laws Income Tax HC

Recovery of tax - attachment of immovable property - validity of sale of immovable property - adequate consideration - As the 3rd respondent is treated as an assessee in....
November 2, 2021 Case Laws Income Tax HC

Renewal of approval under proviso (ii) (b) to section 17 (2) (viii) - approval for providing treatment for Covid-19 patients - Since the show cause notice issued relies.....
November 2, 2021 Case Laws Income Tax AT

Business expenditure - sales promotion - the entire scheme (promotion scheme) was governed by the scheme put in place by M/s. Tata Steels, and that purchases of the......
November 2, 2021 Case Laws Income Tax AT

Nature of income - Subsidy received under the Industrial Promotion Policy of the Assam Government - the VAT subsidy received by it for undertaking substantial expansion.....
November 2, 2021 Case Laws Income Tax AT

Undisclosed income - since the advances made to boat owners was subject to tax out of which fish was supplied and Same was sold and the sale proceeds was shown as......
November 2, 2021 Case Laws Income Tax AT

Additions as interest income - compensation received by the assessee - As the business of assessee was set up and had started and there was huge investment made by......
November 2, 2021 Case Laws Income Tax AT

Withdrawal of exemption as provided u/s. 12A - Revenue could not controvert the fact that the sole ground of re-opening of assessment was that the Registration granted......
November 2, 2021 Case Laws Income Tax AT

TDS u/s 194C - Non deduction of TDS on payments to shipping companies and CFS Agents - Addition u/s 40(a)(ia) - payments made by the assessee to shipping companies/CFS......
November 2, 2021 Case Laws Income Tax AT

Reopening of assessment u/s 147 - Addition of payment made from an unaccounted sources - Assessing Officer has not carried out any inquiries from the seller of the land.....
November 2, 2021 Case Laws Income Tax AT

Bogus STCL - Disallowance of Loss arising from the trading in shares - accommodation entry of STCL - the fact remains that the findings of the lower authorities are not.....
November 2, 2021 Case Laws Customs SC

Law for trial of the cross cases - Raid - In the present controversy, two different criminal appeals were being heard and decided against two different judgments based......
November 2, 2021 Case Laws Service Tax HC

Refund of unutilized CENVAT credit - In so far the claim for refund of CENVAT credit for the period prior to 01.04.2012 is concerned, as Rule at the relevant point of......
November 2, 2021 Case Laws Service Tax AT

Refund of service tax - Period of limitation - It is not necessary that there should be an order of rejection of refund. If a litigation is at the stage of Show Cause......
November 2, 2021 Case Laws Service Tax AT

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms.....
November 2, 2021 Case Laws VAT and Sales Tax HC

Preferential charge - Recovery of sales tax - In the present case, the petitioner Bank had already registered all the mortgaged documents in the Central Registry as per.....
November 2, 2021 Case Laws Indian Laws SC

Dishonor of Cheque - When a cheque is issued even though as ‘security’ the consequence flowing therefrom is also known to the drawer of the cheque and in the......
November 1, 2021 Case Laws GST HC

Cancellation of registration of petitioner - section 129 of UPGST Act - In the facts of the present case, undisputedly the notice that was uploaded on the GST Portal was....
November 1, 2021 Case Laws Income Tax HC

Reopening of assessment u/s 147 - undisclosed activity of money lending and borrowing - the reasons for reopening of assessment has to be tested / examined only on the......
November 1, 2021 Case Laws Income Tax AT

Deduction u/s 80P(2) on interest income - To invest the deposits accepted from the members or the surplus funds available with it, is part of the banking/credit business....
November 1, 2021 Case Laws Income Tax AT

Addition of gross profit instead of net profit from the sale of Ghee - It was the duty of the revenue to pinpoint the infirmity in the expenses apportion by the assessee....
November 1, 2021 Case Laws Income Tax AT

Jurisdiction of the AO to frame the assessment order - Admittedly, when the ITO realized that he did not had the pecuniary jurisdiction to issue notice, he duly......
November 1, 2021 Case Laws Income Tax AT

Taxability of receipts - Royalty / Fee for technical services - Switzerland based non-resident assessee from its Indian affiliate - Cumulative satisfaction of both the......
November 1, 2021 Case Laws Income Tax AT

Validity of revisionary jurisdiction u/s.263 - the conveyance deed was executed only after the Order of the Charity Commissioner ; that the assessee trust was never in......
November 1, 2021 Case Laws Customs AT

Import of cosmetics products (the make-up Kit) - prohibited or restricted goods? - For this purpose that the CDSCO Certificates are issued by the afore-mentioned......
November 1, 2021 Case Laws Customs AT

Refund of SAD - time limitation - Though the issue of limitation is not applicable to the present refund claims and the refund claim of SAD cannot be held to be barred......
November 1, 2021 Case Laws Service Tax HC

Levy of service tax - intermediary services or not - providing marketing support services and technical support services to Excelpoint Systems (Pvt. Limited), Singapore.....
November 1, 2021 Case Laws Service Tax AT

Scope of the term Railways Works contract in relation to Mumbai Railway Vikas Corporation Ltd (MRVC) - The definition of 'Works Contract' do not state that the......
November 1, 2021 Case Laws Central Excise AT

CENVAT Credit - input services - air travel agency - There is no denial to the fact that the air-travel agency service, in the present case has been used for business......
November 1, 2021 Case Laws VAT and Sales Tax HC

Valuation - difference in labour charges - in excess of eligibility or not - standard rate of deduction in respect of labour and like charges - The meaning assigned to......
November 1, 2021 Case Laws VAT and Sales Tax HC

Classification of goods - Manufactured Sand (M-Sand) - covered under Entry 83 of Schedule III to the Karnataka Value Added Tax Act, 2003 or not? - The Notification dated....

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