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Highlights / Annotations / Catch Notes For December of 2021

Home Highlights December December 2021 Year 2021

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Showing 51 to 100 of 514 Records

123 4 5 6........ 11

December 29, 2021 Case Laws Customs

Refund claim of Special Additional Duty (SAD), which is in lieu of sales tax - rejection on the ground of time limitation - The Hon’ble Delhi High Court has also held......
December 29, 2021 Case Laws Customs

Delayed refund - Levy of Interest - interest on excess amount of customs duty deposited under protest at the time of passing of the Bill of Entry on provisional basis -.....
December 29, 2021 Case Laws VAT and Sales Tax

Principles of Natural Justice - There has been lapse on the part of the petitioner which now is sought to be explained as a mistake and error committed by the petitioner....
December 28, 2021 Case Laws GST

Seeking grant of bail - only allegation against the petitioner is that the principal accused used the address of the premises where the business of the petitioner is......
December 28, 2021 Case Laws Income Tax

TDS credit - AO did not allow the TDS credit on the ground that the corresponding income of this TDS has not been offered to tax by the assessee as it was not received......
December 28, 2021 Case Laws Income Tax

Validity of assessment u/s 153A - Non issuance of notice U/s 143(2) - Protective assessment - the assessment has been made on a protective basis, but, it is not clear......
December 28, 2021 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - Unsecured cash credits - documentary evidences on record have not been rebutted by the A.O. through any evidence or material on......
December 28, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Addition u/s 68 - scope of section 147 - unsecured creditors - The assessee, situated in Aurangabad, received loans running into crores from......
December 28, 2021 Case Laws Income Tax

Claim of deduction u/s. 35AD by stating that the appellant did not build the hotel building - Once deduction u/s.35AD of the Act is claimed then by virtue of section......
December 28, 2021 Case Laws Income Tax

Penalty u/s.271D & 271E - Period of limitation for imposing penalty u/s 275(1)(c) - he discussion by the AO in the assessment order and making reference to the Addl. CIT....
December 28, 2021 Case Laws Income Tax

Computation of capital gains on the constructed area falling into assessee's share as per JDA - acted constructed are cannot be determined, as they are non-existent as......
December 28, 2021 Case Laws Income Tax

TP Adjustment - Disallowance of expenditure u/s 40(a)(ia) - any expenditure not for the purpose of business, the A.O. can certainly re-characterize the same as not......
December 28, 2021 Case Laws Income Tax

Computation of capital gain - determination of deemed sale consideration under section 50C - CIT(A) accepted contentions of the assessee - part payment makes it clear......
December 28, 2021 Case Laws Customs

Rejection of request of provisional release of the goods - import of Black Pepper - prohibited goods or not - The appellant would remit the entire duty if not remitted......
December 28, 2021 Case Laws Customs

Maintainability of appeal - Jurisdiction of HC to entertain an appeal against the order of CESTAT - foreign-going vessel or not - No decision on the point of......
December 28, 2021 Case Laws Customs

Valuation of imported goods - payment for the services, sought to be included - The payment for the services, sought to be included by customs authorities in the......
December 28, 2021 Case Laws Money Laundering

Seeking grant of Bail - Smuggling - rule of presumption of innocence - Section 45(1) of the PML Act - It is a matter of great concern that the Petitioner has been in......
December 28, 2021 Case Laws Central Excise

Recovery of CENVAT Credit - fraudulent availment of CENVAT Credit - Merely because the company issuing invoice was found non-existent, the appellant could not be denied.....
December 28, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - Applying the ratio decidendi of Damodar S.Prabhu and the guidelines framed therein, on the strength of compromise arrived......
December 27, 2021 Case Laws GST

Cancellation of Bail - violation of conditions of Bail - generation of black money and hawala transactions - issuance of fake paper invoices - Section 70 of the CGST......
December 27, 2021 Case Laws Income Tax

Benefit of DTVSV Act with respect to certain pending income tax litigations before various appellate levels - pendency of these two criminal proceedings - both the......
December 27, 2021 Case Laws Income Tax

Penalty u/s. 271(1)(b) - assessee failed to give reasons for non-compliance of statutory notice u/s. 142(1) - till the disposal of appeal by the CIT(A) the assessee......
December 27, 2021 Case Laws Income Tax

Disallowance on account of depreciation claimed on the cost incurred in relation to the land being non depreciable asset - To our understanding, the impugned expenses......
December 27, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - receipt of share premium - the power of revision u/s 263 does not allow for supplanting or substituting the view of the Assessing Officer. The.....
December 27, 2021 Case Laws Income Tax

Claim of balance additional depreciation on the assets which were put to use in earlier year - Number of days asset put to use - whether machinery is put to use for less....
December 27, 2021 Case Laws Income Tax

Addition u/s 68 - Bogus share transactions - penny stock purchases - The facts of the case and the evidences clearly support the claim of the assessee that the......
December 27, 2021 Case Laws Income Tax

Depreciation disallowed on the reason that 4 trademarks have been included in the block of assets are not put to use - in relation to block of assets, it is not possible....
December 27, 2021 Case Laws Customs

MEIS - Seeking direction to remove the name of the petitioner from the Denied Entity List - benefit of Merchandise Export from India Scheme - The contention that unless.....
December 27, 2021 Case Laws Customs

PIL - There is no prohibition, restriction or regulation to sale, purchase, possession or breeding of the exotic species within India under the provisions of the Customs....
December 27, 2021 Case Laws Customs

Smuggling - Gold - validity of continued detention of the detenues - COFEPOSA - The detenue was free to produce materials to question the detention made against him and.....
December 27, 2021 Case Laws Customs

Levy of penalty u/s 112 of Customs Act on Chartered Accountant (CA) - allegation of fabricating documents and wrongly verifying statements - There are no hesitation to......
December 27, 2021 Case Laws Customs

Exemption from levy of Integrated Goods & Service Tax - re-import of parts/engines of aircraft sent outside the country for repair - Appellant is thus entitled to......
December 27, 2021 Case Laws Insolvency and Bankruptcy

Rejection of claim of wages - Section 40(2) of I&B Code - Some of the Appellants failed to provide any proof of having been appointed in service of employment of the......
December 27, 2021 Case Laws Money Laundering

Seeking grant of Anticipatory Bail - Socio-economic criminals are economically sound, therefore, in releasing them on anticipatory bail there is probability of......
December 27, 2021 Case Laws Indian Laws

Dishonor of Cheque - suspended director - Since the petitioner is not a juristic person, but is a natural person, and, though he is a suspended director, yet when he is.....
December 25, 2021 Case Laws GST

Principles of natural justice - validity of adjudication order - Exercising a jurisdiction in an irregular manner by an authority is different from exercising a......
December 25, 2021 Case Laws GST

Cancellation of registration of the petitioner - due to loss incurred, the taxes were not paid - the petitioner shall pay the amount in ten (10) equal installments to be....
December 25, 2021 Case Laws GST

Violation of principles of natural justice - disallowance of input tax credit - This Court also feels that the matter can better be appreciated and gone into by the......
December 25, 2021 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - defective notice - Since it has been found that the show cause notice dated 12.02.2008 that was issued to the Assessee was vague and the.....
December 25, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - net loss of cancellation of forward contract - When the primary facts necessary for assessment are fully and truly disclosed, the AO is....
December 25, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - There is complete non application of mind on the part of Joint CIT, Range 5(3), Mumbai, while granting sanction under section 151 of......
December 25, 2021 Case Laws Income Tax

Lower deduction certificate u/s 197 - The reasons proceed only on the basis of the liability, if any, which may, or may not, be fastened upon another group company, i.e.....
December 25, 2021 Case Laws Income Tax

Deduction u/s 80P(2)(d) - Interest income earned by the Society comes with the category of income from other sources and Section 80P(2)(d) deals with the eligible......
December 25, 2021 Case Laws Income Tax

MAT computation u/s 115JB - Bad and doubtful debts inclusion to the book profits for computation of MAT liability u/s 115JB - Whether the ITAT has committed the gross......
December 25, 2021 Case Laws Income Tax

Exemption u/s 54 - assessee has invested in three residential house properties at three different places - scope of amendment - whether exemption is available in respect....
December 25, 2021 Case Laws Income Tax

Addition on account of diversion of income / profit - there is no evidence to prove that this was some kind of sham arrangement of profits along with markup and......
December 25, 2021 Case Laws Income Tax

Revision u/s 263 - claim for deduction u/s 54B - the assessment order cannot be termed as “erroneous”. There is no material on record indicating that the appellant had......
December 25, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - as per CIT AO had failed to verify applicability of the provisions of Section 56(2)(viia) - As far as the invocation of Explanation 2 to......
December 25, 2021 Case Laws Income Tax

Exemption u/s 11 - Expenditure on distributing prize, Honorarium to jury, Event management expenses and Employee benefits - Whether expenditure incurred directly or......
December 25, 2021 Case Laws Customs

Provisional release of goods - import of Dry Dates - non-furnishing of Phytosanitary Certificate of country of origin - The two parallel proceedings cannot continue......

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