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Highlights / Annotations / Catch Notes For December of 2021

Home Highlights December December 2021 Year 2021

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Showing 301 to 350 of 514 Records

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December 14, 2021 Case Laws Income Tax AT

Nine-Month Delay in Tax Appeal Filing Deemed Reasonable Due to Pursuing Section 154 Rectification with Assessing Officer.
December 14, 2021 Case Laws Income Tax AT

Penalty for Late Tax Filing Waived Due to Trustee's Illness; Reasonable Cause u/s 273B Established.
December 14, 2021 Case Laws Income Tax AT

Service Tax Payment Under VCES 2013 Should Be Deductible as Current Year Expenditure, Says Assessee.
December 14, 2021 Case Laws Income Tax AT

Penalty Order Issued for Non-Compliance with Notices, But Assessee Had Reasonable Cause u/s 271(1)(b.
December 14, 2021 Case Laws Income Tax AT

Assessee's Deduction Claim u/s 80IB(10) Valid Despite Additional Income from On-Money Receipts; Section 80A(5) Restriction Inapplicable.
December 14, 2021 Case Laws Income Tax AT

Court Upholds Salary Payment Exemption u/s 11; No Evidence of Excessive Payments or Non-Rendered Services Found.
December 14, 2021 Case Laws Income Tax AT

Incriminating material under IT Act Sections 153C and 153A must relate to specific assessment year for valid additions.
December 14, 2021 Case Laws Income Tax AT

Reassessment u/s 147 Invalid: Facts Disclosed in Notes to Accounts, No Failure in Disclosure Found.
December 14, 2021 Case Laws Customs AT

Courier Suspension Revoked: Compliance with Regulation 12(1)(x) CIER Confirmed, No Violations Found, Fine Reversed.
December 14, 2021 Case Laws Service Tax HC

Tribunal Rules Activity Exempt from Service Tax for Business Support Services, No Errors Found in Order Issued.
December 14, 2021 Case Laws VAT and Sales Tax HC

Right to Cross-Examine in VAT and Sales Tax Cases: Ensuring Fairness and Preventing Procedural Impropriety in Penalty Decisions.
December 14, 2021 Case Laws VAT and Sales Tax HC

Court Upholds Constitutional Validity of Section 8(a) Proviso, Rejects Alteration of Clear Statutory Language in Kerala VAT Act Case.
December 13, 2021 Case Laws GST AAR

GST Applies to Religious Event Rentals Over Rs. 1,000 Per Day, Per Entry 13 of Notification 12/2017.
December 13, 2021 Case Laws Income Tax HC

Tribunal's Decision Lacks Justification, Case Remanded to CIT for Fresh Review u/s 263.
December 13, 2021 Case Laws Income Tax HC

High Court rules Section 194G of Income Tax Act doesn't apply to lottery incentives passed from assessee to retailers.
December 13, 2021 Case Laws Income Tax AT

Section 68 Dispute: Unexplained Cash Credit Addition Contested Due to Lack of Assessing Officer's Appeal Grounds.
December 13, 2021 Case Laws Income Tax AT

Interest Expenses Not Deductible from Salary When Unrelated to Services Rendered; Interest-Free Loans to Employer Not Justified.
December 13, 2021 Case Laws Income Tax AT

Educational Society's Audit Penalty u/s 271B Overturned; Not Engaged in Business Activities, No Penalty Applicable.
December 13, 2021 Case Laws Income Tax AT

Entity's Income from Bogus Metal Purchases Estimated at 5% Profit Rate Due to Grey Market Savings.
December 13, 2021 Case Laws Customs AT

Appellant Penalized u/s 114A of Customs Act for Misdeclaration; Goods Confiscated and Later Abandoned During Appeal.
December 13, 2021 Case Laws Customs AT

Tariff Classification for Motorcycle Production Imports Relies on Rule 1 of Import Tariff Interpretation Guidelines.
December 13, 2021 Case Laws Companies Law HC

Court Rules Director Disqualifications Invalid Under 1975 Rules; Sections 164 and 167 of Companies Act Not Applicable.
December 13, 2021 Case Laws Insolvency and Bankruptcy AT

Private Sale in CIRP Must Ensure Transparency, Fairness, and Open Opportunity After E-Auction Failure.
December 13, 2021 Case Laws Service Tax SC

Split Judgment on Service Tax Levy for Interchange Fees: Justice Joseph Allows Appeal, Justice Bhat Dismisses.
December 13, 2021 Case Laws Central Excise HC

Tribunal Urged to Respect Past Decisions Despite Superseded Notifications for Consistent Decision-Making, Says High Court.
December 13, 2021 Case Laws Central Excise HC

High Court Rules Appeals Unmaintainable on Excise Duty Exemption for Oil Refining By-products; Penalty u/r 26 Stands.
December 13, 2021 Case Laws VAT and Sales Tax SC

Deposit Made Under Protest Can't Offset Mandatory Pre-Deposit for Appeal u/s 26(6A) of Maharashtra VAT Act.
December 11, 2021 Case Laws GST AAR

No ITC on GST for works contracts related to immovable property as per Section 17(5), except for machine foundations.
December 11, 2021 Case Laws GST AAR

Tax Rates on Ad Space in Print Media: 2.5% for basic, 9% for ornate as per Serial No. 21, Item (ii).
December 11, 2021 Case Laws GST HC

Court Permits Extension Request to Correct GST TRAN-1 Form Errors u/r 120A of 2017 Rules.
December 11, 2021 Case Laws GST AAR

Pulp Wood Logs Classified Under HSN Code 4403, Taxed at 9% CGST and SGST as per Schedule-III, Sl.No.134.
December 11, 2021 Case Laws GST AAR

Transfer Credit Details to ISD in GSTR-1 u/r 54(1A); Allocate IGST Credit for CGST/SGST as per Section 49.
December 11, 2021 Case Laws Income Tax HC

Court Rules Petitioner Exempt from Additional Income Tax on Distributed Profits u/s 115-O, SIDBI Act Section 50 Applies.
December 11, 2021 Case Laws Income Tax HC

High Court Orders Tribunal to Reassess Non-Identification of Payees and Deduction Disallowance u/s 40(a)(ia.
December 11, 2021 Case Laws Income Tax AT

Revenue's Stance on Forex Gains Inconsistent with Previous Years; Principle of Consistency Should Apply.
December 11, 2021 Case Laws Income Tax AT

Assessees' Right Upheld: Physical Appeals Valid Despite Revenue Portal Issues, CIT(A) to Decide on Merits.
December 11, 2021 Case Laws Income Tax AT

Rejection of Section 12AA registration affects Section 11 exemption; deemed speculative and not legally sustainable.
December 11, 2021 Case Laws Income Tax AT

Penalty Imposed for Late TDS Returns Filing u/s 272A(2)(k) Overturned Due to Reasonable Cause.
December 11, 2021 Case Laws Income Tax AT

Taxpayer's Payment to Asset Management Firm Not Subject to Related Person Rules u/s 40A(2.
December 11, 2021 Case Laws Income Tax AT

Penalty u/s 271AAB Invalid Due to Uncertainty and Incorrect Notice u/s 274 of Income Tax Act.
December 11, 2021 Case Laws Income Tax AT

High Market Valuation of Land Deemed Irrelevant in Share Value Discrepancy Case u/s 56(2)(vii)(b) of Income Tax Act.
December 11, 2021 Case Laws Insolvency and Bankruptcy AT

Authority Misinterprets MD's Letter; No Debt Acknowledgment for Creditor u/s 18 Limitation Act in CIRP Case.
December 11, 2021 Case Laws Service Tax AT

Appellant Faces Unjust Service Tax Double Collection; Refund Rejection Due to Time Limit Deemed Unfair.
December 11, 2021 Case Laws Central Excise HC

Tribunal's Decision Overturned: Demand Under Show Cause Notice Found Unjustified Due to Lack of Evidence and Time Limitation.
December 10, 2021 Case Laws GST HC

Court Faults Bank Account Freeze Without Notice Under Goa GST Act; Appointment of Officer Not Justification for Action.
December 10, 2021 Case Laws GST AAAR

Appellant's services to State Urban Development Agency and PMAY classified as pure services under GST, per Articles 243W and 243G.
December 10, 2021 Case Laws Income Tax HC

Court Quashes Order u/s 144B for Ignoring Stay; No Contempt Notice for Assessing Officer's Oversight.
December 10, 2021 Case Laws Income Tax HC

High Court Affirms ITAT's Decision: Medical Services Qualify for Tax Exemption u/s 12AA, Income Tax Act.
December 10, 2021 Case Laws Income Tax HC

Assessee's Notional Capital Gains Adjustment Complies with Section 43A, Avoids Tax on Unrealized Gains, Balances Credits/Debits.
December 10, 2021 Case Laws Income Tax HC

High Court dismisses appeal; TDS must be remitted to the Income Tax Department per Section 194LA of the Income Tax Act.

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