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Highlights / Annotations / Catch Notes For December of 2021

Home Highlights December December 2021 Year 2021

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Showing 101 to 150 of 514 Records

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December 25, 2021 Case Laws Insolvency and Bankruptcy Tri

Time Excluded from IBC Section 12 Period; CoC Reformed, Operational Creditor Lacks Standing to Change Resolution Professional.
December 25, 2021 Case Laws Service Tax AT

CENVAT Credit Reversal on Capital Goods: Lease Rentals for Set-Top Boxes Ruled Out Without Specific Provision.
December 25, 2021 Case Laws Service Tax AT

Nodal Agency Avoids Penalty Due to Clerical Errors; Extended Limitation Period and Penalty u/s 78 Dismissed.
December 25, 2021 Case Laws Central Excise HC

Court Rules Employee Bus Transport Not Eligible for CENVAT Credit; Deemed Personal Service, Not "Input Service.
December 25, 2021 Case Laws VAT and Sales Tax HC

Secured creditor's charge over assets prevails over State's claim u/s 37 MVAT Act, per Section 26-E SARFAESI Act.
December 24, 2021 Case Laws GST HC

GST Transition Form-1 (TRAN-1) Procedures Aim to Facilitate Justice, Not Obstruct Fair Outcomes.
December 24, 2021 Case Laws GST HC

Refund Claim Rejection Requires Proper Hearing Opportunity; Telephonic and Email Exchanges Insufficient - Section 54(7) Highlights Fairness Necessity.
December 24, 2021 Case Laws GST HC

Timely Access to Certified Order Essential for Petitioner's Right to Appeal; First Respondent Must Comply Promptly.
December 24, 2021 Case Laws GST HC

Court Rules on Gold Seizure Without Delivery Challan Under GST; Officer's Discretion in Tax Evasion Cases Upheld.
December 24, 2021 Case Laws GST AAR

Turmeric Classified as Spice, Not Agricultural Produce; Fresh Turmeric NIL GST, Dried Turmeric 5% GST Rate.
December 24, 2021 Case Laws GST AAR

Supplying and maintaining electric buses for municipal transport is "renting of motor vehicle" under GST, taxable service.
December 24, 2021 Case Laws Income Tax AT

No Penalty Imposed: Bona Fide Belief in Classifying Rental Income as Business Income u/s 271(1)(c) of Income Tax Act.
December 24, 2021 Case Laws Income Tax HC

High Court Criticizes Settlement Commission for Ignoring Legal Presumptions u/ss 132(4A), 56(2)(vii), and 292(C) Income Tax Act.
December 24, 2021 Case Laws Income Tax AT

Day Jobbing Trades Not Speculative; Consistency Rule Applied, Section 263 Orders Set Aside, Audit Objections Addressed.
December 24, 2021 Case Laws Customs HC

Court Examines Use of Section 451 CrPC for Disposal of Perishable Goods Seized Under Customs Act.
December 24, 2021 Case Laws Customs AT

Appellants Prove Lawful Gold Possession u/s 123 of Customs Act; Appeal Allowed Due to Lack of Evidence.
December 24, 2021 Case Laws Customs AT

Commissioner (Appeals) instructed to condone 28-day delay and rehear case on merits after improper date disregard.
December 24, 2021 Case Laws Insolvency and Bankruptcy AT

NCLT Rules Interest Not Mandatory for Debt to Qualify as Financial; Balance Sheet Review Crucial for Creditor Status.
December 24, 2021 Case Laws Service Tax AT

Penalty Incorrectly Upheld Despite Pre-SCN Tax Payment; No Justification for Suppression Allegation Under Sec 73(3) Finance Act 1994.
December 24, 2021 Case Laws Central Excise HC

High Court is the correct forum for appeals on limitation issues u/s 35G of the Act.
December 24, 2021 Case Laws Central Excise AT

Revenue's Allegations Fall Short: Insufficient Evidence of Unlawful Removal of Excisable Goods Lacks Tangible Proof.
December 24, 2021 Case Laws Central Excise AT

CENVAT Credit Approved for Exported Caps and Brushes Without Bond; Rule 6(6)(v) Applies, Overriding Rule 6 Restrictions.
December 24, 2021 Case Laws Indian Laws HC

Director Not Vicariously Liable for Cheque Dishonor; No Assurance Made by Petitioner u/ss 138/141 NI Act.
December 24, 2021 Case Laws Indian Laws HC

Court Considers Compounding Offence for Dishonored Cheque u/s 147 of Negotiable Instruments Act to Promote Harmony.
December 24, 2021 Case Laws Indian Laws HC

Court Denies Cheque Dishonor Case Transfer: No Valid Grounds for Inconvenience in Traveling 160 km to Jorhat Trial.
December 24, 2021 Case Laws Indian Laws HC

Court Quashes Case Against Managing Director Due to Lack of Specific Allegations on Cheque Dishonor Incident.
December 23, 2021 Case Laws GST AAAR

GST Not Applicable on Notice Pay, Group Medical Insurance for Non-Dependent Parents, and Canteen Facilities Under CGST Act.
December 23, 2021 Case Laws Income Tax HC

Certificate Issuance u/s 197 for Low/NIL TDS in India-Switzerland DTAA: Protocol Part of Convention.
December 23, 2021 Case Laws Income Tax HC

Settlement Commission Awaits Delayed Report; Assessee's Objections from 2014 Overlooked in Proceedings.
December 23, 2021 Case Laws Income Tax HC

COVID-19 Pandemic Extends Pre-Amendment Powers for Income Tax Notices u/ss 147 and 148A Until March 2021.
December 23, 2021 Case Laws Income Tax AT

Court Upholds Deduction of Interest on Zero Coupon Convertible Bonds; Premium Write-off During Tenure Allowed Under Companies Act.
December 23, 2021 Case Laws Income Tax AT

Section 68: Revenue Must Prove Transaction Authenticity, Creditor Identity, and Creditworthiness for Additions to Stand.
December 23, 2021 Case Laws Income Tax AT

CIT Section 263 Revision: Job Work Charges & Practical Challenges in Issuing Notices u/s 133(6) Explained.
December 23, 2021 Case Laws Income Tax AT

Trust Denied Section 80G Certification; Festival Celebrations Deemed Non-Religious, Align with Charitable Purposes u/s 2(15.
December 23, 2021 Case Laws Income Tax AT

Section 263 Validity: Order Stands if Items Prejudicial to Revenue; Invoked Despite Full Disclosure if AO Lacks Proper Examination.
December 23, 2021 Case Laws Income Tax AT

Court Reduces Labor Expense Disallowance from 4% to 2% Due to Lack of Evidence Against Assessee's Records.
December 23, 2021 Case Laws Income Tax AT

Unsold Flats as Business Stock, Not Property Income; Notional Taxation on Non-Rental Inventory Incorrect per Assessment.
December 23, 2021 Case Laws Income Tax AT

Penalty for TDS Default u/s 221 Reduced to 1% Per Month From 5% Due to Lack of Legal Sanction.
December 23, 2021 Case Laws Income Tax AT

Profits Increased by Section 40(a)(i) Disallowance Qualify for Income Tax Deduction u/s 80-IC.
December 23, 2021 Case Laws Customs AT

Court Rules on Incorrect Application of Rule 10 in Valuation of Aircraft Fuel Imports; Order Set Aside.
December 23, 2021 Case Laws Customs AT

Court Rules Against Notional Price in Aircraft Engine Valuation; Violates Rules 3, 4, and 5 for Transaction Value.
December 23, 2021 Case Laws Customs HC

Court Denies Cross-Examination Request; Petitioners Can Challenge Later if Witness Statements Are Used in Adjudication.
December 23, 2021 Case Laws Companies Law AT

Merger by Absorption Approved Without Shareholder or Creditor Meetings; 90% Consent Not Required for Unsecured Creditors.
December 23, 2021 Case Laws Service Tax AT

CENVAT Credit Transfer from Mumbai to Surat Valid; Rule 10(2) Inapplicable Due to Unchanged Business Ownership.
December 23, 2021 Case Laws Central Excise AT

Extended Limitation Period Unjustified Due to Unexplained Delay in CPC Case from 2013-14, Despite 2016 Memo.
December 23, 2021 Case Laws Central Excise AT

Appellant receives 25% penalty reduction due to excess deposit exceeding confirmed duty demand, interest, and penalty.
December 22, 2021 Case Laws GST HC

Court Suggests Bail for Petitioner Accused of Tax Evasion via Fake Firms and Transactions to Claim GST Refunds.
December 22, 2021 Case Laws GST HC

Court Denies Anticipatory Bail Over Alleged Illegal Tax Credits Involving Non-Existent Companies; Verification Confirms Firms Absent.
December 22, 2021 Case Laws Income Tax HC

High Court Requires Detailed Review of Penalty Validity u/s 271 Due to Errors in Penalty Notice.
December 22, 2021 Case Laws Income Tax HC

Assessee Allowed to Challenge Jurisdiction on Penalty Due to Flawed Notice u/s 271(1)(c) of Income Tax Act.

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