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Highlights / Annotations / Catch Notes For February of 2021

Home Highlights February February 2021 Year 2021

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Showing 401 to 432 of 432 Records

1 ....5 6 7 89

February 2, 2021 Case Laws Income Tax

Disallowance of interest paid on late payment of TDS - These are only damages thrust on the assessee for non-payment of dues to the Revenue within the stipulated period.....
February 2, 2021 Case Laws Service Tax

Condonation of delay in filing appeal - UOI, which has competent legal advice at its command, cannot, particularly in the facts of the present case, be heard to contend.....
February 2, 2021 Case Laws Service Tax

Valuation of taxable services - inclusion in assessable value, the items supplied on free of cost - the decision of the Supreme Court in Bhayana Builders are clearly......
February 2, 2021 Case Laws VAT and Sales Tax

Levy of Entry Tax - Casual Trader - The Legislature could not, possibly, have intended that a person making 2 or 3 transactions should be treated as a “Casual Trader”,......
February 2, 2021 Case Laws Wealth-tax

Reassessment of wealth tax - vacant urban land not included - Unless, the AO brings on record any evidence to prove that there was a structure, we cannot concur with......
February 2, 2021 Notes Indian Laws

Tax Deduction at Source (TDS) on purchase of goods - FINANCE Bill, 2021
February 2, 2021 Notes Indian Laws

TDS/TCS on non filer at higher rates - FINANCE Bill, 2021
February 2, 2021 Notes Indian Laws

AMENDMENTS IN THE CUSTOMS TARIFF ACT, 1975 - FINANCE Bill, 2021
February 2, 2021 Notes Indian Laws

AMENDMENTS IN THE CUSTOMS ACT, 1962 - FINANCE Bill, 2021
February 2, 2021 Notes Indian Laws

AMENDMENTS IN THE IGST ACT, 2017 - FINANCE Bill, 2021
February 2, 2021 Notes Indian Laws

AMENDMENTS IN THE CGST ACT, 2017 - FINANCE Bill, 2021
February 1, 2021 Case Laws GST

Grant of Bail - petitioner is in custody since 5th December, 2020 and that no interrogation is done - The bail cannot be granted solely on the ground that vires of......
February 1, 2021 Case Laws GST

Seeking to modify/revise Form GST TRAN-1 - The difficulty faced by the Petitioner was a genuine one. Due to an inadvertent human error and oversight on the part of the......
February 1, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - change of opinion - "Reason to believe" based on mere change of opinion - the decision in the case of Rinku Chakraborthy does not lay......
February 1, 2021 Case Laws Income Tax

Deduction u/s 80IA - cargo handling contract entered into with BIAL by assessee - the assessee is engaged in development operation and maintenance of an infrastructure......
February 1, 2021 Case Laws Income Tax

Receipt or accrual of any real income - Agricultural income - the tribunal has recorded the finding that the assessee was neither in possession of the agricultural land.....
February 1, 2021 Case Laws Income Tax

Income accrued in India - tratement of Income from cloud hosting services as royalty - income from cloud hosting services has erroneously held as royalty within the......
February 1, 2021 Case Laws Income Tax

Revision u/s 263 - the ld.AO has not conducted an inquiry which was required after taking into consideration the discrepancies in the accounts, and therefore the......
February 1, 2021 Case Laws Income Tax

TDS u/s 192 - leave fare concession [LFC] provided by the appellant to its employees - The estimation of income, in the hands of the employees under the head' income......
February 1, 2021 Case Laws Income Tax

Addition u/s 68 - each of the parties are assessed to Income Tax and as many of the loans have been repaid - The loan creditors in this case have also explained sources.....
February 1, 2021 Case Laws Income Tax

Addition u/s 68 - share application monay - unaccounted money has been laundered by creating fagade of paper work - shares issued to sister concern i.e., sole share......
February 1, 2021 Case Laws Income Tax

Assessment u/s 153A - admission made u/s 132(4) - The fundamental difference between evidentiary value of statement under S. 132(4) against the maker of statement......
February 1, 2021 Case Laws Income Tax

Capital gain computation - Failure of the assessee to offer capital gains in the appropriate year will not disentitle the assessee to claim cost of acquisition.......
February 1, 2021 Case Laws Income Tax

Income accrued or received by assessee - overdue interest income - Under mercantile system, interest income accrues with the time. In such cases, interest charged and......
February 1, 2021 Case Laws Customs

Seeking provisional release of container - Let the things be as they are we are not in position to find any reason for the enormous delay in handling of the goods which.....
February 1, 2021 Case Laws Service Tax

Power of CAG to conduct service tax audit of private party - Central Excise Revenue Audit (CERA) - Admittedly, in the present case the impugned notice / intimation dated....
February 1, 2021 Case Laws Service Tax

Power of CAG to conduct service tax audit of private party - Central Excise Revenue Audit (CERA) - Validity of notice intimating that petitioner’s case has been selected....
February 1, 2021 Case Laws Service Tax

Rejection of SVLDRS application for non-payment of dues (service tax) - Adjustment of pre-deposit made by the petitioner while the appeal is pending - This is a......
February 1, 2021 Case Laws Service Tax

Service tax Liability - extended period of limitation - The bona fide belief with regard to non taxability of sale of space for advertisement gets clearly established.......
February 1, 2021 Case Laws Service Tax

Levy of personal penalty - Levy of penalty of ₹ 1 Lakh each on the Managing Director as well as Chief Financial Officer under Section 78A of the Finance Act, 1944.....
February 1, 2021 Case Laws Service Tax

CENVAT credit - input services or not - Input service distributor (ISD) - The company is Tata Steel Limited, which is incorporated and registered under the Companies......
February 1, 2021 Case Laws Wealth-tax

Concealment of wealth - assessee has not filed wealth tax return u/s.14 - penalty proceedings u/s.18(1)(c) - The component of wealth based on the admission of return of.....

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