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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

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December 17, 2021 Case Laws Service Tax AT

CENVAT Credit Refund u/s 142 (3) of GST Act: Cash Refund for Valid Claims from Previous Laws.
December 17, 2021 Case Laws Central Excise AT

Failure to Issue Show Cause Notice Voids Appeal Requirement; Refund Claim Only Option Under Central Excise Act, Section 11A(2.
December 17, 2021 Case Laws Central Excise AT

CENVAT Credit Refund Granted Despite GST TRAN-1 Deadline; Procedural Formalities Shouldn't Block Eligibility.
December 17, 2021 Case Laws Indian Laws SC

High Court Cannot Compel Banks to Grant One Time Settlements Under Article 226, Decision Lies with Financial Institutions.
December 17, 2021 Case Laws Indian Laws HC

Acquittal in Cheque Dishonor Cases: High Threshold for Appellate Reversal Requires Compelling, Exceptional Reasons to Overturn Decision.
December 16, 2021 Case Laws GST HC

Court Orders Release of Detained Vehicles After Ruling No Conspiracy in Expired E-Way Bill Use.
December 16, 2021 Case Laws GST HC

Court Grants Fresh Opportunity to Respond to Notices Due to Portal Issues u/s 169(1)(d) TNGST Act 2017.
December 16, 2021 Case Laws GST HC

Court Rules Against Quashing Show Cause Notices to Avoid Delays in Consignment Clearance u/s 129(3) CGST Act.
December 16, 2021 Case Laws GST HC

Court Dismisses Petition as Vehicle Released After Payment; Penalty and Tax Notice Issued for Detained Goods.
December 16, 2021 Case Laws Income Tax HC

Section 147 Reassessments Must Comply with Section 148A Procedures Despite Timeline Changes by Finance and Relaxation Acts.
December 16, 2021 Case Laws Income Tax HC

Courts Stress Clean Hands Principle in KVSS Case; Advocate Strong Measures Against Suppression of Facts.
December 16, 2021 Case Laws Income Tax HC

Incorrect Legal Claims Not Penalized u/s 271(1)(c) of Income Tax Act for Furnishing Inaccurate Particulars.
December 16, 2021 Case Laws Income Tax HC

Warehouse Floor Height Costs Deemed Revenue Expenditure, Not Capital, for Business Operations and Profit-Earning.
December 16, 2021 Case Laws Income Tax HC

High Court Rules Late ITR-V Filing Doesn't Affect Carry Forward of Losses if E-Filed Return is Undisputed.
December 16, 2021 Case Laws Income Tax AT

Trade Advances Retained for 15 Years: Tax Additions Confirmed u/s 41(1) for Unreturned Customer Payments.
December 16, 2021 Case Laws Income Tax AT

Payments for Indian software distribution not classified as 'Royalty' income; DJCIPL lacks rights to reproduce or adapt software.
December 16, 2021 Case Laws Income Tax AT

Court Orders Tax Exemption After Assessing Officer Verifies Abbreviated Name on Return u/s 10(25)(ii.
December 16, 2021 Case Laws Customs HC

Court Questions Customs Broker License Revocation Due to Late Show Cause Notice Issued Beyond 90-Day Limit.
December 16, 2021 Case Laws Customs AT

Reformate Import Classification: Tariff Heading Shift from CTH 2710 to CTH 2707 50 00 for Proper Taxation.
December 16, 2021 Case Laws Customs AT

Customs broker's license reinstated after insufficient evidence and retraction of allegations. Revenue authority failed to prove misconduct.
December 16, 2021 Case Laws Insolvency and Bankruptcy AT

Financial Creditor's One-Time Settlement with Debtor for Rs. 2 Crores u/s 7 of Insolvency Code.
December 16, 2021 Case Laws Money Laundering HC

Section 32A IBC Prioritizes Bankruptcy Code Over PMLA in Liquidation, Limiting Money Laundering Prosecutions on Corporate Debtors.
December 16, 2021 Case Laws Service Tax HC

Appeal Dismissed Due to Missed Three-Month Deadline u/s 85; No Sufficient Cause for Delay Provided.
December 16, 2021 Case Laws Service Tax AT

Penalty Under Finance Act Section 78 Overturned: No Intentional Duty Evasion in Freight Charge Mark-Up Case.
December 16, 2021 Case Laws Service Tax AT

Reversing CENVAT Credit in Books of Accounts is Valid Under GST, Qualifies for Refund Without Electronic Transfer.
December 16, 2021 Case Laws Service Tax AT

Appeal Rejected for Late Filing; Commissioner Overlooked Section 85(3)A of Finance Act, 1994 Allowing Delay Condonation.
December 16, 2021 Case Laws Central Excise AT

CENVAT Credit Approved for Maintenance of Shop Floor Computer Hardware, Including AMC Charges for Factory Use.
December 16, 2021 Case Laws Indian Laws SC

Arbitral Award Dispute: Did Arbitrator Exceed Scope by Modifying Contract Terms and Awarding Extra Compensation?
December 16, 2021 Case Laws Indian Laws SC

Supreme Court Rules on Bail Application: Confessional Statement Under NDPS Act Section 67 Is Insufficient Without Possession Evidence.
December 15, 2021 Case Laws GST AAAR

Land Filling Pit Excluded from 'Plant and Machinery' for GST Input Tax Credit u/s 17, Not Eligible for Credit.
December 15, 2021 Case Laws GST AAR

Reverse Charge Mechanism Applies to Renting Services from SEEPZ Authority Under IGST Act, Section 5(3). Not Zero-Rated.
December 15, 2021 Case Laws GST AAR

Sub-contractor for Aurangabad road project must apply 12% GST: 6% SGST and 6% CGST per contract terms.
December 15, 2021 Case Laws GST AAR

Section 7 Amendment: Member Contributions for Administrative Expenses Now Subject to GST as Taxable Supply of Services.
December 15, 2021 Case Laws GST AAR

Surface Coating on New Goods vs. Repair on Worn-Out Goods: Different GST Rates and SAC Classification Explained.
December 15, 2021 Case Laws Income Tax HC

High Court Orders Revenue to Compute Interest on Advance Tax Payment u/s 244A; No Delay by Petitioner Found.
December 15, 2021 Case Laws Income Tax HC

Court Rules Assessee's Activities Don't Qualify for Exemption u/s 11; Misinterpretation of Section 2(15) Proviso Noted.
December 15, 2021 Case Laws Income Tax AT

Taxpayer's Depreciation Claim Valid u/s 32 for New Factory Assets Used in Production During the Year.
December 15, 2021 Case Laws Income Tax AT

Court Dismisses Appeal: No Evidence Linking NRE Account Remittances to Indian Income; Sections 147 and 68 Challenged.
December 15, 2021 Case Laws Income Tax AT

Court Rules Section 80IB Deduction Cannot Reduce Book Profit for MAT u/s 115JB of Income Tax Act.
December 15, 2021 Case Laws Income Tax AT

Cash Deposits Not Income: Bank Statements Aren't Books of Account u/s 68 of Income Tax Act.
December 15, 2021 Case Laws Income Tax AT

Product Licenses Managed by AE; Assessee Handles Non-AE Sales Expenses as per Technical Agreement with FDC-UK.
December 15, 2021 Case Laws Income Tax AT

Trust's Registration Cancelled u/s 12AA: A.O. Failed to Examine Trust Records for Sections 11, 12, 13 Compliance.
December 15, 2021 Case Laws Central Excise AT

CENVAT Credit on Coal Cannot Be Denied Due to Duty Payment Below Central Excise Rates, Per Notification 12/2012-Cus.
December 15, 2021 Case Laws Central Excise AT

Debate Over Excise Duty on Air Conditioner Parts: Do Assemblies Meet Criteria for Complete Units?
December 15, 2021 Case Laws VAT and Sales Tax HC

Reassessment under OVAT Act Section 43 requires formal acceptance of self-assessment u/s 39 for pre-October 2015 periods.
December 15, 2021 Case Laws Indian Laws HC

Dishonor of Cheque: Compoundable Offense u/s 138, Resolved Per Section 147 of Negotiable Instruments Act.
December 14, 2021 Case Laws GST AAR

Diesel Marine Engine Parts for Indian Navy: 5% IGST or 2.5% CGST and SGST Under GST Tariff Headings 8902-8907.
December 14, 2021 Case Laws Income Tax HC

UK Software Payments to India Not Taxable as Royalty, Says High Court; Overturns AAR Ruling Under Income Tax Act.
December 14, 2021 Case Laws Income Tax HC

High Court Remands Case to Tribunal for Reconsideration on Penalties u/ss 269T and 271E of Income Tax Act.
December 14, 2021 Case Laws Income Tax AT

Assessee can claim business expenses for infrastructure services and equipment hire; entitled to deductions under IT Act Section 24(a).

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