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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

1 234 5 6 7........ 11

December 25, 2021 Case Laws Insolvency and Bankruptcy

In the interest of justice the time spent till now before the Adjudicating Authority from the 2nd CoC Meeting till the date of this order should be excluded from......
December 25, 2021 Case Laws Service Tax

Reversal of CENVAT Credit - capital goods or not - lease rentals - set top boxes and other CPE’s supplied to the consumers on the rental basis - In the absence of any......
December 25, 2021 Case Laws Service Tax

Invocation of extended period of limitation - Levy of interest u/s 75 and penalty u/s 78 - the appellant is working as a nodal agency for the Government Project(s) and......
December 25, 2021 Case Laws Central Excise

CENVAT Credit - input service - transportation of employees by a manufacturer from their designated pick up points to their workplace, by Bus - The service provided was.....
December 25, 2021 Case Laws VAT and Sales Tax

Attachment of secured assets - recovery of sales tax dues - the secured creditor would have a first charge over an asset and the charge created in favour of the State of....
December 24, 2021 Case Laws GST

Rectification of mistake - GST Transition Form-l (TRAN-l) - Courts have held time and again that rules and procedures are intended to sub-serve the cause of justice. In.....
December 24, 2021 Case Laws GST

Refund of utilized input tax credit - rejection of claim for refund - When the law requires that no application for refund shall be rejected without giving the applicant....
December 24, 2021 Case Laws GST

Service of order - Since the petitioner’s right to pursue an appeal cannot be curtailed solely on account of non-receipt of an order or loss of an order, if law......
December 24, 2021 Case Laws GST

Seizure and confiscation of goods - Carrying Gold without delivery challan - Validity of proceedings initiated u/s 130 - The question whether absence of mandatory......
December 24, 2021 Case Laws GST

Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agriculture Produce or not - commission agent facilitates activities ancillary to......
December 24, 2021 Case Laws GST

Levy of GST - services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining air-conditioned electrically operated buses.....
December 24, 2021 Case Laws Income Tax

Penalty u/s. 271(1)(c) - assessee had wrongly shown the rental income as 'business income' - Even the pertinent fact on the file is that in the immediate preceding......
December 24, 2021 Case Laws Income Tax

Validity of Settlement Commission order - by virtue of Section 132 (4A), Section 56 (2) (vii) and Section 292 (C), the presumption in law arose as a consequence of the......
December 24, 2021 Case Laws Income Tax

Revision u/s 263 - speculative transaction or not - majority of trades undertaken through day jobbing in which sale and purchase of scrips on same day are matched......
December 24, 2021 Case Laws Customs

Disposal of the goods imported by the petitioner - Import of Dates - Country of origin - Goods were seized on the ground of evasion of duty - Jurisdiction of criminal......
December 24, 2021 Case Laws Customs

Smuggling - gold bullion of foreign origin - notified goods or not - burden to prove - The appellants have sufficiently discharged their burden of proof in terms of......
December 24, 2021 Case Laws Customs

Condonation of delay in filing appeal before the Commissioner (appeals) - There is no denial about the date of receipt of recovery proceedings and receipt of O-I-O by......
December 24, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT rejected the application - Words ‘if any’ after the word interest clearly indicates that it is not mandatory that debt should be alongwith......
December 24, 2021 Case Laws Service Tax

Levy of penalty - Both the lower authorities have erred in confirming the penalty as it is a settled principle that when tax is paid along with interest before issuance.....
December 24, 2021 Case Laws Central Excise

Appropriate forum - High Court or Supreme Court - issue of limitation - Decision in rem or in personam - In the facts of this case, the revenue could challenge only part....
December 24, 2021 Case Laws Central Excise

Clandestine removal of the finished excisable goods - No positive independent tangible evidence have been produced by the Revenue to substantiate the statements recorded....
December 24, 2021 Case Laws Central Excise

CENVAT Credit - cap and brush exported - common input service used for clearance of manufactured goods as well as trading goods - It is settled that even though the......
December 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - vicariously liability of Director - execution of guarantee deeds by the petitione - Admittedly, the cheques were signed by respondent No. 3, who, as....
December 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - The compromise would go a long way in maintaining the peace and harmony between the parties and thus, a prayer has been made to the Court for......
December 24, 2021 Case Laws Indian Laws

Dishonor of cheque - Territorial Jurisdiction - Seeking transfer of the criminal proceedings of a complaint case - In the case in hand, the petitioner has not pleaded......
December 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - vicarious liability of Managing Director - Considering the citation and as no specific averments were made by the 1st......
December 23, 2021 Case Laws GST

Levy of GST - payment of notice pay by an employee to the applicant employer in lieu of notice period, under clause 5(e) of Schedule II of CGST Act - GST is not......
December 23, 2021 Case Laws Income Tax

Certificate u/s 197 - Deduction of TDS are low rate or NIL rate - India Switzerland DTAA read with the protocol and Most Favoured Nation (“MFN”) clause - no separate......
December 23, 2021 Case Laws Income Tax

Settlement Commission order - Commission should direct the Commissioner to submit a report which has never been done by the Commissioner - The assesee had stated that on....
December 23, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - operation of Section 148A - Effect of COVID pandemic and lock down - Extension of provisions of Section 148 which was prevailing prior.....
December 23, 2021 Case Laws Income Tax

Deduction of interest (premium) on Zero Coupon Convertible Bonds(ZCCB) - Disallowances being the proportionate claim of the premium on ZCCBs written off during the......
December 23, 2021 Case Laws Income Tax

Addition u/s 68 - the provision of 68 does not speak about mere belief of the Revenue in regard to the proof of the genuineness of the transaction as well as identity......
December 23, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - payment of job work charges - The job work in the form of labour are done on the different locations and once the project is completed, the......
December 23, 2021 Case Laws Income Tax

Rejection of certification u/s 80G - Charitable object u/s 2(15) - Charitable purpose - We note that just because in the objects of the trust, it is mentioned that......
December 23, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - The order u/s 263 of the IT Act, is valid even if one of the several items dealt with therein is found prejudicial to the interest of revenue......
December 23, 2021 Case Laws Income Tax

Disallowance at 2% of total labour expenditure - CIT-A deleted the addition partly - The CIT(A) observed the claim of deleting entire disallowance is not acceptable in......
December 23, 2021 Case Laws Income Tax

Income from house property - Deemed let out value of the closing stock - the unsold flats which are stock in trade when they were sold they are assessable under the head....
December 23, 2021 Case Laws Income Tax

Levy of penalty u/s. 221 - default the payment of TDS to the government - assessee in default - the Assessing Officer levied penalty at very exorbitant rate that 5% pm......
December 23, 2021 Case Laws Income Tax

Deduction u/s 80-IC in respect of the amount added back under Section 40(a)(ia) - even if the expenditure is disallowed u/s.40(a)(i) of the Act, the result will be that.....
December 23, 2021 Case Laws Customs

Valuation of imported goods - fuel on board aircraft returning to India on completion of international leg - inclusion of insurance, freight and landing charges in the......
December 23, 2021 Case Laws Customs

Valuation of imported goods - aircraft engine - vehicle expressly imported for a limited period and for ‘stop gap’ fitment during the overhaul of the regular engines by.....
December 23, 2021 Case Laws Customs

Principles of natural justice - petitioners' request of cross-examination of certain witnesses refused - As of now, the petitioners have merely received show cause......
December 23, 2021 Case Laws Companies Law

Sanction of Scheme of merger by absorption - when the ‘Transferor and Transferee Company’ involve a parent Company and a Wholly Owned Subsidiary the meeting of Equity......
December 23, 2021 Case Laws Service Tax

CENVAT Credit - capital goods - case of department is that since the appellant has transferred the credit from Mumbai to Surat the same is not eligible to them on the......
December 23, 2021 Case Laws Central Excise

Extended period of limitation - Clandestine Removal - excess production in respect of CPC over and above the ER 1/ER 4 return - The demand has been raised for the period....
December 23, 2021 Case Laws Central Excise

Entitlement to reduced penalty - total amount deposited at the time of investigation is much more than the confirmed duty demand, interest thereon and 25% penalty -......
December 22, 2021 Case Laws GST

Seeking grant of Regular Bail - evasion of the State Tax to the Govt., by floating bogus firms and showing fake billings and transactions in order to draw the refund of.....
December 22, 2021 Case Laws GST

Grant of anticipatory bail - illegal tax credit availed by the applicant - fake companies - there is substance in the contention of the learned counsel for the revenue,.....
December 22, 2021 Case Laws Income Tax

Penalty u/s 271 - assessment under section 153C has been completed on the figures disclosed by it in the return filed under section 153C -Whether Tribunal was justified.....
December 22, 2021 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - We are of the view that assessee should not be shut out from raising the jurisdictional issue. The Tribunal on going through the record......

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