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Highlights / Annotations / Catch Notes For November of 2021

Home Highlights November November 2021 Year 2021

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Showing 51 to 100 of 383 Records

123 4 5 6........ 8

November 26, 2021 Case Laws Income Tax AT

Capital gain on sale of land - Nature of land sold - agricultural land - calculation of shortest route - , although there is no doubt that conflicting reports were......
November 26, 2021 Case Laws Insolvency and Bankruptcy AT

Approval of Resolution plan - There can be no doubt that any fraud in process may vitiate the entire process but it is easy to allege fraud and collusion but difficult......
November 26, 2021 Case Laws Central Excise AT

CENVAT Credit - input or not - The advertisement papers presented clearly shows that the advertisement is in respect of packaging material and it nowhere indicates the......
November 25, 2021 Case Laws GST AAR

Input tax credit (ITC) - Air Conditioned Stage Carriage - There is no exclusion of services from other taxable persons in the same line of business from this condition,.....
November 25, 2021 Case Laws GST AAR

Classification of services - telecom services provided by Airtel to Greater Hyderabad Municipal Corporation (GHMC) - The applicant is providing data and voice services......
November 25, 2021 Case Laws GST AAR

Classification of GST - Composite supply or a mixed supply? - The supply envisaged in the agreement, is a composite supply of hospitality services in which provision of.....
November 25, 2021 Case Laws Income Tax AT

Unearned revenue from subscription services - AO has clearly erred in changing consistently followed method of revenue recognition adopted by the assessee.We find due......
November 25, 2021 Case Laws Income Tax AT

Exemption u/s 11 - claim denied relying on Principle of mutuality - quite clearly the object of the appellant trust is to promote education in the field of science of......
November 25, 2021 Case Laws Customs AT

Levy of penalty u/s 114AA of Customs Act, 1962 - wrong invoice was sent by the foreign supplier - It was a genuine mistake of issuing wrong invoice which has been used......
November 25, 2021 Case Laws Insolvency and Bankruptcy AT

CIRP Proceedings - Resolution plan - seeking directing to form a consolidated ‘Committee of Creditor’ (CoC) of the Corporate Debtor alongwith ‘parent company’ and the......
November 25, 2021 Case Laws Insolvency and Bankruptcy Tri

Initiation of CIRP - The petitioner has absolute rights in the mortgaged property and cannot initiate any action under section 7 upon non-payment of dues under the......
November 25, 2021 Case Laws Insolvency and Bankruptcy Tri

Implementation of Resolution Plan - The mandate is very clear that only a "creditor, member or a partner" of the corporate debtor can make an application to the......
November 25, 2021 Case Laws Service Tax AT

Refund of service tax - erroneous classification of service tax - There can be no refund except for in the manner provided by Section 11B, i.e. without Assistant......
November 25, 2021 Case Laws Central Excise AT

Reversal of CENVAT Credit - common input - Furnace Oil - Once the proportionate credit in respect of the inputs used in the manufacture of exempted goods has been......
November 24, 2021 Case Laws GST HC

Burden to bear the GST amount - Arbitration award- supply of the elevators - The phrase “ex aecquo et bono” means according to equity and conscience. It empowers the......
November 24, 2021 Case Laws GST HC

Search and seizure under GST - Seeking release of seized cash - Revenue alleges concealment of facts - The effect of Subsection (5) and (6) of Section 74 of CGST Act is.....
November 24, 2021 Case Laws GST HC

Permission to revise the Form TRAN- 1 resulting in deprivation of the Input Tax Credit - The order of the learned Single Judge is affirmed in directing the petitioner/......
November 24, 2021 Case Laws GST HC

Provisional attachment of the property - Continuation of the attachment beyond the period of one year - Section 83 of CGST ACt - As the cause is no longer surviving and.....
November 24, 2021 Case Laws GST AAAR

Classification of the service - Intermediary Service - activities carried out by the Appellant in India would constitute a supply of “Other Support Services” - The......
November 24, 2021 Case Laws Income Tax HC

Reopening of assessment u/s 147 - When the primary facts necessary for assessment are fully and truly disclosed, the Assessing Officer is not entitled to a change of......
November 24, 2021 Case Laws Income Tax HC

Alteration of charge - main charges for the offence u/s 276(C)(1) in connection with the very same Assessment Year for non payment of Tax - As stated supra, the......
November 24, 2021 Case Laws Income Tax AT

Revision u/s 263 by CIT - Whether assessment order has been made subject matter of Vivad Se Vishwas Scheme, the ld. Pr.CIT cannot exercise jurisdiction u/s 263 ? - since....
November 24, 2021 Case Laws Income Tax AT

Income taxable in India - PE in India - Once we hold that in the light of the present legal position, existence of dependent agency permanent establishment in wholly tax....
November 24, 2021 Case Laws Customs HC

Period of limitation - Validity of assessment order - Extension of time limit in exercise of its power under the proviso to Section 110(2) of the Customs Act, 1962 - The....
November 24, 2021 Case Laws Insolvency and Bankruptcy SC

Initiation of the CIRP - deficiencies in its services - The NCLT has merely relied upon the procedural infirmity on part of the appellant in the issuance of the......
November 24, 2021 Case Laws Insolvency and Bankruptcy AT

Seeking removal of the materials lying in the Customs Bonded Warehouses without payment of Customs Duty - the assets lying in the Customs bonded warehouses cannot be......
November 24, 2021 Case Laws Insolvency and Bankruptcy AT

Contempt proceedings - The Tribunal (NCLT) and the Appellate Tribunal (NCLAT) have the same ‘jurisdiction’, ‘powers’ and ‘Authority’ in respect of contempt of it as the.....
November 24, 2021 Case Laws Insolvency and Bankruptcy AT

IBC - Auction sale - The outstanding dues of the property tax relating to period prior to sale confirmation are thus dues that are akin to claim of an unsecured creditor....
November 24, 2021 Case Laws Central Excise AT

Refund of Excise Duty, paid under protest - The refund claim is filed within one month after passing of the second Order-in-Appeal which is dated 27.02.2018. The claim......
November 24, 2021 Case Laws Central Excise AT

Extended period of limitation - penalty - suppression of facts or not - since there has been prompt reversal by the appellant that too of a such amount which was meant......
November 23, 2021 Case Laws Income Tax HC

Reopening of assessment u/s 147 - change of opinion - when the primary facts necessary for assessment are fully and truly disclosed, the Assessing Officer is not......
November 23, 2021 Case Laws Income Tax AT

Validity of notice u/s 143(2) - Jurisdiction of ACIT to issue notice - No document has been produced on the file by the Department to show that the case was transferred.....
November 23, 2021 Case Laws Income Tax AT

Income from house property - ALV determination - these are the guiding factors for determining the annual rental value of the property and any deviation from the same is....
November 23, 2021 Case Laws Income Tax AT

Correct head of income - rental income - except for creating the infrastructure as per the requirement of the lessee, the assessee is not providing any other service......
November 23, 2021 Case Laws Income Tax AT

Disallowance of excise duty - an item of section 43B - Since the excise authority held that CENVAT credit on fuel used for generation of electricity supplied to the......
November 23, 2021 Case Laws Income Tax AT

Revision u/s 263 - Pr. CIT has taken the action merely on the basis of the audit objection while the A.O. made the proper inquiries in depth at the time of framing the......
November 23, 2021 Case Laws Income Tax AT

Gain/loss on sale of shares - legal nature of the transaction - As per companies Act shareholder and company both are two separate legal person capable of holding......
November 23, 2021 Case Laws Income Tax AT

Depreciation on goodwill generated in the scheme of amalgamation - the depreciation on the goodwill originated in the earlier year cannot be disturbed in the year under.....
November 23, 2021 Case Laws Income Tax AT

Revision u/s 263 by CIT - reopening of assessment u/s 147 - "reason to suspect" v/s 'reason to believe' - Information adverse may trigger "reason to suspect" and not......
November 23, 2021 Case Laws Customs AT

Interest on refund - Rate of interest - The rate of interest is statutorily prescribed under section 27 (A) read with Notification issued there under according to which.....
November 23, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - vicarious liability - Whether the company is not functioning from January 2014 and the petitioner were not directors in the company at that point of....
November 22, 2021 Case Laws GST HC

Validity of proceedings under Sections 78 and 79 of CGST Act, 2017 - no recovery order as appearing in Annexure P-9 was ever served upon the petitioner - as an interim......
November 22, 2021 Case Laws Income Tax HC

'Inter Corporate Deposits' treated to be not an ICD and a payment made regarding high seas sales in 'Indian Currency' - this Court has no difficulty in coming to the......
November 22, 2021 Case Laws Income Tax AT

Disallowance on account of depreciation and interest on vehicles - The AO may find out what is the rental income of Toyota Innova and Tata Canter in other cases to......
November 22, 2021 Case Laws Income Tax AT

Bogus LTCG - Addition u/s 68 - onus to prove genuineness of the transactions - The whole basis of making additions is third-party statement and no opportunity of......
November 22, 2021 Case Laws Income Tax AT

Revision u/s 263 by CIT - Faulty computation of ALP - As per CIT assessment is erroneous as reference to TPO was not made - The said clause 3.3 of the Instruction......
November 22, 2021 Case Laws Customs AT

Classification of goods - sweet corn or maize? - Scope of Show cause notice (SCN) - The adjudicating authority has not undertaken classification of the impugned goods in....
November 22, 2021 Case Laws Customs AT

Reassessment of Bill of Entry - case of the Revenue is that respondent should have appealed before the Commissioner (Appeals) against the assessment of the Bill of Entry....
November 22, 2021 Case Laws Insolvency and Bankruptcy AT

Maintainability of application - initiation of CIRP - In the instant case, the challenge to the Arbitral Award was dismissed on 06.10.2018, and hence has attained......
November 22, 2021 Case Laws Insolvency and Bankruptcy AT

Maintainability of application - initiation of CIRP - In the instant case, it is clear that the right to sue accrued when the default occurred way back on 28.02.2002.......

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H: Court quashes tax reassessment against non-existent amalgamating compa...

H: Transfer pricing adjustment deleted; cash payments to villagers disall...

H: Taxpayer wins on Transfer Pricing, Interest Disallowance & R&D Deduction.

H: Importer allowed SAFTA duty benefit on imported goods after producing ...

F: Applicable GST Rate on Freight Charges for Export of Goods

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C: Fixation of one new Standard Input Output Norms (SIONs) at SION A-3683...

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C: Guidance Note 2/2024 on provisions of the Direct Tax Vivad se Vishwas ...

T: Disallowance u/s 14A: Navigating the Interplay of Exempt Income and Ex...

F: GST APPEAL PRE DEPOSIT AMOUNT

F: GST / Service Tax on Area Given under Joint Development Agreement

N: Securities and Exchange Board of India (Investment Advisers) (Second A...

A: Overlapping Jurisdiction Between Central and State Tax Officers

A: RECENT DEVELOPMENTS IN GST

A: Top MSME Benefits Every Entrepreneur Should Know in 2024

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N: Securities and Exchange Board of India (Research Analysts) (Third Amen...