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Highlights / Annotations / Catch Notes For December of 2021

Home Highlights December December 2021 Year 2021

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Showing 351 to 400 of 514 Records

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December 10, 2021 Case Laws Income Tax AT

Reassessment u/s 147 Valid: New Evidence Justifies Notice Issuance and Order Framing by Assessing Officer.
December 10, 2021 Case Laws Income Tax AT

PCIT's Attempt to Revise Accepted Tax Loss Deemed Inappropriate Due to Time Limit Violation u/s 263.
December 10, 2021 Case Laws Income Tax AT

Financial Crisis Delays TDS Filing; No Penalty u/s 271A(2)(g) Due to Reasonable Cause Per Section 273B.
December 10, 2021 Case Laws Income Tax AT

Deduction for Late TDS Interest u/s 37(1) of Income Tax Act: Rewarding Default or Justified Expense?
December 10, 2021 Case Laws Income Tax AT

Interest Income from Deposits Not Eligible for Tonnage Tax Scheme u/s 115VI; Classified as 'Other Sources' Income.
December 10, 2021 Case Laws Income Tax AT

Assessing Officer Wrongly Disallows Depreciation; Accounting Entries Don't Define Correct Income Calculation for Assessee.
December 10, 2021 Case Laws Customs HC

High Court rules denial of MEIS benefits unjustified due to technical lapse; supports exporter's intent to claim benefits.
December 10, 2021 Case Laws Companies Law HC

Court Quashes Criminal Complaint on Directorship Offences; Pending Compounding Application u/s 441 Addressed.
December 10, 2021 Case Laws Companies Law Tri

Company Seeks Compounding of Offence u/s 67(3) of Companies Act, 1956; No Pending Complaints or Investigations.
December 10, 2021 Case Laws Central Excise AT

Appellants entitled to CENVAT credit refund for export services u/r 5; rejection based on incorrect notification.
December 10, 2021 Case Laws VAT and Sales Tax HC

Late CST Registration Amendment Allowed; Rules Permit Date Changes Despite Delay; Respondents Must Update Portal for Compliance.
December 10, 2021 Case Laws Indian Laws SC

Court Upholds Cheque Dishonor Claim: Appellant's Coercion Defense Rejected, Previous Financial Dealings Point to Legitimate Debt.
December 9, 2021 Case Laws GST HC

Petitioner's Delay in Requesting Certified Copy of Assessment Order Leads to Loss of Appeal Right.
December 9, 2021 Case Laws GST HC

Court Orders Respondents to Accept TRAN-1 Form Submission Online or Manually for Input Tax Credit Claims.
December 9, 2021 Case Laws GST AAR

Switch Board Cabinets for Railways Classified Under HSN 8537, Not as Parts of Railway Bogies per Chapter 8607.
December 9, 2021 Case Laws GST DSC

Court Grants Bail in Fraudulent ITC Transfer Case; Magistrate Court to Handle Trial; Strict Conditions Imposed.
December 9, 2021 Case Laws Income Tax HC

Court Upholds Tribunal's Decision on Educational Trust's Tax Exemption u/s 11 and 13(1)(c) of Income Tax Act.
December 9, 2021 Case Laws Income Tax HC

High Court Upholds Tribunal's Decision: Godown Rent Discounts u/s 194I Are Independent Business Decisions by Assessees.
December 9, 2021 Case Laws Income Tax AT

Section 12AA Registration Denied: Applicant Didn't Meet Requirements; Commissioner Can Decide on Available Evidence.
December 9, 2021 Case Laws Customs AT

Refund Claim Filed Within Reasonable Time as No Specific Time Limit in Section 9A(2)(b) for Anti-Dumping Duty.
December 9, 2021 Case Laws Companies Law HC

Company Law Board's Discretionary Power u/s 402 Upholds Investor Protection Against Mismanagement and Oppression.
December 9, 2021 Case Laws VAT and Sales Tax HC

Court Rules on Excess Tax Refund for High Speed Diesel Oil Despite Missing Revised Return; AO Must Follow Law.
December 9, 2021 Case Laws Income Tax AT

PCIT's Revision u/s 263 Overruled: AO's Original Assessment on Penny Stock Loss Deemed Valid.
December 9, 2021 Case Laws Customs AT

Customs Broker License Revocation Overturned; No Violation of Regulation 10(b) Found in Representation Case.
December 9, 2021 Case Laws Service Tax AT

Is Erecting Girders for Roads and Bridges a Service or Supply of Tangible Goods? Exploring Classification Issues.
December 9, 2021 Case Laws Central Excise HC

Company, Director Face Penalty; Pay 25% of Duty Within 30 Days for Reduced Penalty Benefit.
December 9, 2021 Case Laws Indian Laws HC

Supreme Court: Insolvency Moratorium Shields Company, Not Directors; Individuals Liable for Cheque Dishonor Prosecution.
December 9, 2021 Case Laws Indian Laws HC

Plaintiff's Claim Dismissed Due to Lack of Proof on Cheque Endorsement; Trial Court's Decision Stands Unchallenged.
December 8, 2021 Case Laws GST AAR

Joint Custody of Goods Without Ownership Rights Not a GST Supply; No Invoice, No Supply if Goods Destroyed.
December 8, 2021 Case Laws GST AAR

GST on Canteen Facilities: Employers and Employees Are Related Persons; Valuation Follows Rule 28, Not Nominal Recovery.
December 8, 2021 Case Laws GST AAR

GST Applies on Employee Notice Pay Under Para 5(e) of Schedule II; Leaving Without Notice is a Taxable Service.
December 8, 2021 Case Laws Income Tax HC

Court Confirms Ample Opportunity for Petitioner to Be Heard in Section 142(2A) Income Tax Act Audit Case.
December 8, 2021 Case Laws Income Tax HC

Court Rules Draft Assessment Order Must Be Served Before Finalizing u/s 144B; Prior Notices Insufficient.
December 8, 2021 Case Laws Income Tax HC

Petitioner Challenges Tax Return Rejection; Calls for Software Improvements u/s 139 to Align with Apex Court Directives.
December 8, 2021 Case Laws Income Tax AT

Section 56(2)(vii) FMV Rule: Post-transfer events don't affect tax applicability; AO's valuation method without expert invalid.
December 8, 2021 Case Laws Income Tax AT

Challenge to Reopening Assessment u/s 147: No New Evidence, Only a Change of Opinion.
December 8, 2021 Case Laws Income Tax AT

Periodic Maintenance Costs Disallowed in Book Profit Adjustments u/s 115JB Despite Contractual Obligation.
December 8, 2021 Case Laws Income Tax AT

Depreciation on Toll Road Annuity Rights Allowed as Intangible Asset u/s 32(1)(ii) of Income Tax Act.
December 8, 2021 Case Laws Income Tax AT

Higher Net Profit Rate Needs Specific Defects in Accounts; Mere Rejection of Books Insufficient, Says Court.
December 8, 2021 Case Laws Income Tax AT

Exemption Denied: Section 54 Requires Residential Property, Shops on Residential Plot Not Eligible for Tax Break.
December 8, 2021 Case Laws Customs SC

Merchanting Trade Transactions for PPE from China to US Upheld; Clause 2(iii) Complies with Articles 14, 19(1)(g), 21.
December 8, 2021 Case Laws Customs HC

Court Quashes Fine on Importer for Second Bill of Entry; Late Fee Imposition Unjustified Under Regulation 4(3.
December 8, 2021 Case Laws Customs AT

Penalty Imposed u/s 112(a) of Customs Act for Collusion and Forgery to Evade Duty; Fraud Nullifies Actions.
December 8, 2021 Case Laws Customs AT

Conversion of Free Shipping Bills to Drawback Allowed, But Limited to Bills Within 3 Years of Application Date.
December 8, 2021 Case Laws Customs AT

Imported Shoes Confiscated for Mis-declaration; Violates IPR u/r 6 and Section 11, Seizure Upheld u/s 111(l.
December 8, 2021 Case Laws Central Excise AT

Appellant Granted Refund of Rs. 21 Lakhs After Being Cleared of Duty Liability; Includes Cash and Cenvat Credit Payments.
December 8, 2021 Case Laws VAT and Sales Tax HC

Court Dismisses Unreasonable Interpretation in VAT and Sales Tax Case; No Error Found in 2014 Order.
December 8, 2021 Case Laws Indian Laws HC

Court Denies Accused Reasonable Chance to Explain in Cheque Dishonor Case; No Evidence Presented to Rebut Presumptions.
December 8, 2021 Case Laws Indian Laws HC

Cheque Dishonor: Chairman or Managing Director Not Automatically Liable; Corporation Must Be Included in Complaint.
December 8, 2021 Case Laws Indian Laws HC

Accused Found Guilty u/s 138 for Issuing Dishonored Cheque Despite Legal Notice and Failing to Pay Debt.

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