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Highlights / Annotations / Catch Notes For December of 2021

Home Highlights December December 2021 Year 2021

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Showing 251 to 300 of 514 Records

1 ....2 3 4 567 8 9 10........ 11

December 17, 2021 Case Laws Service Tax

Refund of CENVAT Credit - Section 142 (3) of GST Act provides how to deal with claims of refund of service tax of tax and duty / credit under the erstwhile law. It is......
December 17, 2021 Case Laws Central Excise

Refund of CENVAT Credit - As per the audit proceeding, the department was supposed to issue show cause notice which it failed to do so, therefore, there is no occasion......
December 17, 2021 Case Laws Central Excise

Refund of CENVAT Credit - In the present case, the appellant would be eligible to avail credit but for the introduction of GST law. The said right cannot be frustrated......
December 17, 2021 Case Laws Indian Laws

One Time Settlement (OTS) - Non-Performing Asset, (NPA) - The sum and substance of the discussion would be that no writ of mandamus can be issued by the High Court in......
December 17, 2021 Case Laws Indian Laws

Dishonor of cheque - insufficiency of funds - discharge of legal liability or not - In the case of acquittal, there is double presumption in favour of the accused. An......
December 16, 2021 Case Laws GST

Detention of goods alongwith the vehicle - used/expired e-way bills to evade tax - no useful purpose will be served by allowing the vehicles to be detained any longer as....
December 16, 2021 Case Laws GST

Validity of assessment orders - Violation of principles of natural justice - use of common portal though intended to facilitate faster service notice of orders and......
December 16, 2021 Case Laws GST

Validity of SCN - SCN challenged on the ground that there is predetermination - Section 129(3) of the Central Goods and Services Tax Act, 2017 - no useful purpose will......
December 16, 2021 Case Laws GST

Detention of goods alongwith vehicle - The respondent have only issued a notice proposing to impose penalty and tax. It is open to the petitioner to explain the same......
December 16, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - scope of mandatory procedure prescribed u/s 148A - relation between Relaxation Act, 2020 and Finance Act, 2021 - enhanced/reduced time.....
December 16, 2021 Case Laws Income Tax

Advantage of Kar Vivad Samadhan Scheme, 1998 (KVSS) - The Apex Court and this Court have, on many occasions, stated that if a party comes to the Court with unclean......
December 16, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Making an incorrect claim in law cannot tantamount to furnishing inaccurate particulars under Section 271(1)(c) of the Act. Mere making of a......
December 16, 2021 Case Laws Income Tax

Nature of expenditure - Revenue expenditure or capital expenditure - expenditure incurred by the Appellant for raising floor height of Godown - The expenditure so......
December 16, 2021 Case Laws Income Tax

Carry forward of losses - ITR-V filed belated - Though the contention of the assessee in the said proceedings was that ITR-V was submitted by ordinary post well within......
December 16, 2021 Case Laws Income Tax

Cessation of liability u/s 41(1) - Incomplete project - Assessee has received trade advance for sale of certain flats to prospective buyers which were ultimately not......
December 16, 2021 Case Laws Income Tax

Royalty income - distributing its products the Indian market - there is no transfer of legal title in the copyrighted article as the same rests with the assessee. All......
December 16, 2021 Case Laws Income Tax

Denial of exemption u/s 10(25)(ii) - filling of return in the abbreviated name - We are of the considered view that ld. CIT (A) has erred in dismissing the rectification....
December 16, 2021 Case Laws Customs

Revocation of customs broker's license - Validity of SCN - time limitation - Offence Report - The delay in inter-departmental communications or furnishing of Relied Upon....
December 16, 2021 Case Laws Customs

Classification of imported goods - Reformate - from a plain language of the expression “preparations not elsewhere specified or included, containing by weight of 70% or.....
December 16, 2021 Case Laws Customs

Suspension of Customs Broker License - A statement which is retracted or otherwise, and more so not being substantiated by documentary or other proof, cannot be......
December 16, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - It cannot be gainsaid that the Respondent/Financial Creditor, after considering the proposal of the Appellant for ‘One Time......
December 16, 2021 Case Laws Money Laundering

Jurisdiction under PMLA vs IBC - power or authority to proceed against the properties of a corporate debtor once a liquidation measure has come to be approved in......
December 16, 2021 Case Laws Service Tax

Condonation of delay in filing appeal - sufficient cause for delay is given or not - the appeal was admittedly filed after expiry of total period of three months and......
December 16, 2021 Case Laws Service Tax

Levy of penalty u/s 78 of the Finance Act, 1994 - appellant had collected ocean freight charges from their clients at a marked up value - The Revenue has erred in......
December 16, 2021 Case Laws Service Tax

Reversal of CENVAT Credit - reversal in the Books of Accounts instead of transfer of the said amount to the electronic ledger is a valid reversal or not - Since the GST.....
December 16, 2021 Case Laws Service Tax

Condonation of delay in filing appeal - appeal has been rejected as being filed beyond the stipulated period without any genuine reason - Catena of decisions have......
December 16, 2021 Case Laws Central Excise

CENVAT Credit - input services - Maintenance of Computer Hardware on shop floor, AMC charges for Desktops, printers, Scanners, Laptop and FM service for resident......
December 16, 2021 Case Laws Indian Laws

Validity of Arbitral Award - it is alleged that award is in excess of claim - Arbitrator exceeded the scope of reference or not - Arbitrator has rewritten the contract......
December 16, 2021 Case Laws Indian Laws

Seeking grant of bail - Smuggling - psychotropic substances - admissibility of confessional statement recorded under Section 67 of the NDPS Act - In the absence of any......
December 15, 2021 Case Laws GST

Input tax credit - land filling pit can be considered as ‘Plant and machinery’ or as ‘civil structure’ - In the second explanation given in Section 17, while providing......
December 15, 2021 Case Laws GST

Reverse Charge Mechanism - procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) - zero rated supply or not.....
December 15, 2021 Case Laws GST

Classification of services - Work Contract Services on Construction of Roads - Tax Rate to be charged by the sub-contractor to main contractor - In respect of......
December 15, 2021 Case Laws GST

Nature of activity - business or not - activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expenditures only -......
December 15, 2021 Case Laws GST

Classification of services - activity of surface coating undertaken by the Applicant in the State of Maharashtra on original/new goods received from Customer - The......
December 15, 2021 Case Laws Income Tax

Interest u/s 244A of the Act on the advance tax payment - The benefit of advance tax has already been allowed to the assessee, i.e., petitioner. In any event, there is......
December 15, 2021 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - The general public utility from such construction is derived as fact with the facilities constructed by the assessee......
December 15, 2021 Case Laws Income Tax

Disallowance of depreciation claimed by the assessee u/s 32 on the fixed assets acquired/purchased during the year - asset put to use or not? - Once a new factory has......
December 15, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition u/s 68 - No such evidence to prove the fact that the remittance made by the assessee in his NRE Account or the credit......
December 15, 2021 Case Laws Income Tax

Levying MAT u/s 115JB - 100% reduction of the profit u/s. 80IB(10) - while computing the book profit u/s. 115JB appellant had reduced it from book profit and claimed......
December 15, 2021 Case Laws Income Tax

Unexplained cash credit - addition of cash deposit in bank account - It is important to mention here that the bank statements cannot be termed as books of accounts for......
December 15, 2021 Case Laws Income Tax

TP Adjustment - The product licenses were held by the AE who was also responsible for maintenance of the product licenses. The manufacturing was done in strict adherence....
December 15, 2021 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12AA Cancelled - Application test under section 11, 12 and 13 of the Act, could have been applied only after the outcome of the......
December 15, 2021 Case Laws Central Excise

CENVAT Credit - input - Coal - denial on the ground that since the appellant has not paid duty at the Central Excise tariff rates and have paid duty less than that, as......
December 15, 2021 Case Laws Central Excise

Levy of Special Excise duty - Air Conditioners and parts - case of the department is that the goods which have been cleared by the appellant are having essential......
December 15, 2021 Case Laws VAT and Sales Tax

Reassessment under Section 43 of the OVAT Act - absence of completion of assessment under Sections 39, 40, 42 or 44 of the OVAT Act - The picture that emerges is that if....
December 15, 2021 Case Laws Indian Laws

Dishonor of cheque - compoundable offence - It can safely be said that when the offence under Section 138 N.I. Act is compounded in accordance with Section 147 N.I. Act,....
December 14, 2021 Case Laws GST

Classification of goods - Pure supply of goods or not - rate of tax on supply of goods - parts of diesel marine engine or genset supplied or to be supplied by the......
December 14, 2021 Case Laws Income Tax

Income accrued in India - royalty receipts - transfer of copyright in the software - India-UK DTAA - The Impugned Rulings passed by the learned AAR are set aside and it.....
December 14, 2021 Case Laws Income Tax

Levy of penalty u/s 269T read with 271E - Tribunal deleted the penalty levy - In normal course, the findings recorded by the Tribunal would have been examined by this......
December 14, 2021 Case Laws Income Tax

Correct head of income - income from infrastructure support services - the action of the authorities below not to permit the assessee to arrange their business in the......

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

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H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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