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Highlights / Annotations / Catch Notes For February of 2021

Home Highlights February February 2021 Year 2021

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Showing 151 to 200 of 432 Records

1 2 345 6 7 8........ 9

February 19, 2021 Case Laws Income Tax

Penalty levied u/s 271D - accepting unsecured loan above ₹ 20,000/- violating provisions of section 269SS - In the present times the bank transfers are quick......
February 19, 2021 Case Laws Income Tax

TDS u/s 195 - disallowance u/s 40(a)(i) - commission paid to non-resident outside India for the services rendered outside India will not fall in the category of the......
February 19, 2021 Case Laws Income Tax

Expenses Incurred with no income element - Reimbursement of Global Account Management (GAM) charges - These so called expenses without any income element embed in them......
February 19, 2021 Case Laws Income Tax

Nature of receipt - option price received against to sell the shares of the joint-venture company - After considering all these facts the Dabur has invested into the......
February 19, 2021 Case Laws Income Tax

Deduction u/s.80IA - Interest and other income - the assessee is not entitled for deduction towards eligible profit u/s.80IA of the Act in respect of other income......
February 19, 2021 Case Laws Income Tax

Estimation of income - NP determination - non rejection of books of accounts - The assessee has maintained regular books of account which are duly audited. A search......
February 19, 2021 Case Laws Central Excise

Principles of Natural Justice - The Commissioner (Appeals) did not have any proof of the postal department regarding service of the letter dated January 10, 2018 and......
February 19, 2021 Case Laws VAT and Sales Tax

Jurisdiction - Validity of impugned VAT Audit Report - Merely because the statements were recorded in front of the second respondent, by itself, will not mean that the......
February 19, 2021 Case Laws Indian Laws

Right to be appointed / function as Chairperson Intellectual Property Appellate Board, till a new chairperson of Board is appointed - The applicant seeks extension of......
February 19, 2021 Case Laws Indian Laws

Right on power of attorney (POA) holder - Maintainability of a private complaint under Section 200 of the Code at the behest of the original complainant - on perusal of.....
February 19, 2021 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - Without discussing the evidence of complainant or accused in a proper perspective simply stating there are latches in the....
February 18, 2021 Case Laws GST

Cancellation of the Goods and Service Tax (GST) registration of the petitioner - This Court, therefor, does not wish to enter the domain of the authority and leaves all.....
February 18, 2021 Case Laws GST

Validity of summon order - Competent officer / authority u/s 6(2)(b) of CGST Act 2017 - Jurisdiction - The investigations being conducted by competent Officers against......
February 18, 2021 Case Laws GST

Attachment of bank account - One year passed - Section 83(2) - The respondents-Banks are directed to allow the petitioners to operate their bank accounts forthwith - HC
February 18, 2021 Case Laws GST

Summon Order - seeking to take instruction as to the basic documents required by the Inquiry Officer, who is holding an inquiry u/s 70 - petitioners allege that they are....
February 18, 2021 Case Laws GST

Blocking of petitioner’s credit ledger - no reasons assigned for such blockage - reasons to believe - Rule 86A - for the purposes of Rule 86A(3) which stipulates that......
February 18, 2021 Case Laws GST

Grant of Anticipatory Bail - GST officer - taking bribe - connivance in evasion of GST - If the dealer is sure that the goods sent in transit and the documents......
February 18, 2021 Case Laws Income Tax

Exemption u/s 11 - assessee is a charitable Trust and it was granted registration u/s 12A - Denial of exemption as assessee is charging exorbitant interest rates on the.....
February 18, 2021 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Capital gain on sale of property - Allegation of the AO that, return of income has not been filed voluntarily - There was a reasonable......
February 18, 2021 Case Laws Income Tax

Penalty levied u/s 271AAB - assessee in the return of income has disclosed income on account of undisclosed jewellery - The assessee has neither earned any business......
February 18, 2021 Case Laws Income Tax

Addition u/s 41(1) - additions towards sundry creditors as bogus - AO made the disallowance in question holding that the assessee had made payments in cash to 24 parties....
February 18, 2021 Case Laws Income Tax

Assessment of HUF - protective addition in the hands of the assessee - additional evidence - The petition disposed off with the directions that the petitioners have been....
February 18, 2021 Case Laws Central Excise

Maintainability of petition - availability of an equally alternative remedy stipulated under the Statute - The petition disposed off with the directions that the......
February 17, 2021 Circulars Customs

Sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR- 3B mismatch error - Circular
February 17, 2021 Case Laws Central Excise

SEZ unit - Eligibility of HSD/fuel for exemption from Central Excise Duty - The respondent has itself accepted this position as exemption is granted with demur to......
February 17, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Exemption u/s 11 - CIT(A) has categorically observed that no evidence had been brought on record to adduce that furnishing of inaccurate details.....
February 17, 2021 Case Laws Income Tax

Transfer of case u/s 127(2) - Jurisdiction in case of partners of partnership firm - the petitioner was required to disclose that its partners were residing at Faridabad....
February 17, 2021 Case Laws Income Tax

Transfer of case u/s 127(2) - Jurisdiction in case of partners of partnership firm - Once we find the partners of the petitioner to be residents of Faridabad and......
February 17, 2021 Case Laws Income Tax

Maintainability of appeal - ITAT dismissed the appeal on the ground of low tax effect being less than 10 lakhs - Board Circular No.21/2015 - Determination of tax effect.....
February 17, 2021 Case Laws Income Tax

Deduction claimed u/s 80IA(4)(iv)(c) - expenditure required to be capitalized or not - nature of expenditure on renovation and modernization in the books of accounts -......
February 17, 2021 Case Laws Income Tax

Deduction claimed u/s 80IA(4)(iv)(c) - There is no requirement of capitalization of expenditure on renovation and modernization in the books of accounts is condition......
February 17, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - The tribunal has not considered the provisions of Explanation 2(b) to Section 153 of the Act, by which the Assessing Authority is......
February 17, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Where the factual scenario of a case prima facie indicates claim of huge discount which is a matter of limited scrutiny and thus cry for......
February 17, 2021 Case Laws Income Tax

Exemption u/s 11 - The advance was given in the normal course of activity of the trust for purchase of uniforms and coats for which necessary evidences including bill......
February 16, 2021 Case Laws GST

There is no such obligation on the Central Board of Indirect Taxes and Customs (CBITC) and the counsel for the petitioner has not cited any authority holding so, to......
February 16, 2021 Case Laws GST

Release of goods - Sale of goods through broker - Broker is not tracable - Purchaser refused to admitting the transaction with the applicant - Let the proceedings with......
February 16, 2021 Case Laws GST

Opening of the GST Common Portal so as to enable the petitioner to claim the benefit of the input credit - A mandamus is issued directing the GST Council to consider the....
February 16, 2021 Case Laws Income Tax

Capital gain - JDA entered - Transfer u/s 2(47) - We are not in agreement with the argument of the learned AR that the transfer took place in the assessment year......
February 16, 2021 Case Laws Income Tax

Unexplained investment u/s 69 - cash deposit - the alleged transactions of cash deposits and corresponding entries of cheque issued were not in the nature of any......
February 16, 2021 Case Laws Income Tax

Disallowance under Section 40(a)(ia) - provision for expenses under the head ‘repairs and maintenance’ on which tax was not deducted at source - TDS on contingent......
February 16, 2021 Case Laws Income Tax

Bogus purchases - AO’s observation that none of the architects can find out the actual material, steel bars used construction of any building of 2 to 3 years cannot be......
February 16, 2021 Case Laws Income Tax

Adding same income twice - interest income - if interest income is excluded from profit & loss account, the business loss would increase further. However, the same would....
February 16, 2021 Case Laws Income Tax

Unexplained share application money u/s 68 - the ld. CIT (A) has duly satisfied himself as the assessee and the parties could provide documents relating to identity,......
February 16, 2021 Case Laws Customs

Smuggling - Gold - It is true that the conduct of the appellants was suspicious - But, the Officers did not have a reasonable belief in the first place to assert that......
February 16, 2021 Case Laws SEBI

Winding up of mutual fund scheme - Procedure and manner of winding up - For the purpose of clause (c) to Regulation 18(15), consent of the unitholders would mean consent....
February 16, 2021 Case Laws Insolvency and Bankruptcy

As per Section 19(2) of the IBC, 2016, it is made clear that this Tribunal (NCLT) can direct such personnel or other person to comply with the instructions of the......
February 15, 2021 Case Laws GST

Seeking directions to have access to the GST common portal to enable him to upload the returns for the period from the date of implementation of the GST Act - He failed.....
February 15, 2021 Case Laws GST

Input Tax Credit - blocking of its electronic credit ledger due to non-filing of GSTR-3B by its vendor though GSTR-I was filed by him - the petitioner should subject......
February 15, 2021 Case Laws Income Tax

Loss arising from sale of subject land - Section 50C applicability - the assessee had certain rights under the agreement - from the clear plain and unambiguous language.....
February 15, 2021 Case Laws Income Tax

Levy of penalty u/s 221 - Error / Mentioning of wrong AY in the penalty order - Financial incapacity of an assessee to pay the tax - Year of assessment - The aforesaid......

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