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Highlights / Annotations / Catch Notes For February of 2021

Home Highlights February February 2021 Year 2021

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Showing 51 to 100 of 432 Records

123 4 5 6........ 9

February 25, 2021 Case Laws VAT and Sales Tax

Scope of SCN - Cancellation of assessee's registration - At present the assessing authority appears to have passed a wholly ex parte order inasmuch as in first place it.....
February 25, 2021 Case Laws VAT and Sales Tax

Levy of Tax - transfer of right to use of goods or not - supply of cranes under the agreement to the BHEL - In view of the decisin of SC, there is no transfer of right......
February 25, 2021 Case Laws Income Tax

Addition u/s 68 - allowability of the expenditure under section 69C - ITAT concluding that genuineness of the high-seas sales cannot be doubted merely because the......
February 25, 2021 Case Laws Income Tax

LTCG on sale of property - There are several disputed questions of fact which in my considered view are best left open to be decided by the authorities under the......
February 25, 2021 Case Laws Income Tax

Addition u/s 69B relating to difference in sundry debtors - On clarification sought by the AO, the assessee had explained the difference stating that the list of debtors....
February 25, 2021 Case Laws Income Tax

LTCG - Addition u/s 68 - Eligibility for deduction u/s 54 - When all the documents were placed before the AO who has not taken note thereof for the reasons best known to....
February 24, 2021 Case Laws GST

Appeal against the rejection of application for Rectification of mistake (ROM) by the AAR - The appeal filed against the ROM order is not maintainable in as much as the.....
February 24, 2021 Case Laws GST

Classification of goods - renting of e-bikes(Miracle), bicycles(Move) without operator - there are no transfer in the right to use the goods and we hold that in the......
February 24, 2021 Case Laws GST

Cancellation of petitioner's GST registration - scope of SCN - Since an alternative remedy in form of appeal under Section 107 of the CGST Act is available to the......
February 24, 2021 Case Laws GST

Validity of SCN for cancellation of GST registration - Failure to file GST returns and pay taxes due ot covid-19 - there are no fault on the part of the proper officer......
February 24, 2021 Case Laws Income Tax

Income accrued or deemed to accrue in India - As the design services were inextricably connected with setting up of the plant and were rendered through this PE, the......
February 24, 2021 Case Laws Income Tax

Rejection of extension of time for payment of the last installment of Tax under Income Disclosure Scheme, 2016 (IDS) - The case on hand is not one of illegal recovery of....
February 24, 2021 Case Laws Income Tax

Validity of proceeding u/s. 153C - protective assessment - The seized material leads to the satisfaction that it has a bearing on the determining of the total income of.....
February 24, 2021 Case Laws Income Tax

Addition u/s 68 - Cash deposits in bank account as undisclosed income - Section 68 makes it clear that in respect of a cash credit entry the explanation offered by the......
February 24, 2021 Case Laws Income Tax

Validity of reopening of assessment - The Revenue has not taken any action for reopening the case of co-owner and thereby accepted the similar STCG on same transaction,.....
February 24, 2021 Case Laws Income Tax

Bogus purchases - it cannot be said that the purchase have been bogus especially when the quantitative details have been tallied item wise and the sale proceeds have......
February 24, 2021 Case Laws Customs

Smuggling - Gold - validity of SCN - As per submission of the petitioner, the allegations made in the Show Cause Notice are vague allegations without any corresponding......
February 24, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The Adjudicating Authority was concerned with the insolvency resolution qua the operational debt, which the Corporate Debtor owed to the Operational....
February 24, 2021 Case Laws Service Tax

SVLDRS - the second declaration was filed on 10.01.2020 whereas the first declaration was rejected on 12.02.2020 - the quantum of service tax liability of the petitioner....
February 24, 2021 Case Laws Service Tax

Extended period of limitation - Merely because the Appellant collected an amount inclusive of taxes does not mean that service tax was included because there are many......
February 24, 2021 Case Laws Central Excise

Refund claim - Period of limitation - Relevant Date - Finalization of provisional assessment - the appellant was required to make an application for refund within a......
February 24, 2021 Case Laws Central Excise

CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted......
February 24, 2021 Case Laws VAT and Sales Tax

Classification of goods - Bicycle Chain Cover, Bell, Cycle Stand, Handle Grip Cover and Cycle Seat Cover, accessories - Since the Tribunal has yet not expressed its......
February 24, 2021 Case Laws VAT and Sales Tax

Levy of tax - Inter-state sale - While following the decision of HC, the Tribunal committed an error in not correctly noting the ultimate relief for the assessment year.....
February 24, 2021 Case Laws VAT and Sales Tax

Refund - the rejection of claim for refund only on the ground that there is no provisions under the JVAT Act, 2005 for entertaining such a claim is not sustainable in......
February 24, 2021 Case Laws VAT and Sales Tax

Refund - Seeking return the amount of tax collected from the different parties during the said period of assessment - since 2014, the respondent authorities have not......
February 24, 2021 Case Laws VAT and Sales Tax

Doctrine of Promissory Estoppel - Withdrawal of subsidy granted on account of change of opinion - definition of captive power plant - benefit of exemption of capital......
February 24, 2021 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - Brass fittings - The products of the assessee though can be used as sanitarywares, also are used in general water supply and are.....
February 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - self cheque - the cheque is styled as a self cheque and over and above it, the term "or bearer" has not been scored off. The holder of the cheque......
February 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - In this case the cheque amount is ₹ 52,000/-. The case of the year 2003. Now we are in the end of the year 2020. So nearly seventeen years the....
February 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - The preponderance of probabilities is tilting in favour of the accused. The accused has also brought on record such facts, material and......
February 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - A cheque given in discharge of a time barred debt will not constitute an unconditional undertaking or promise in writing either expressly or......
February 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - petitioner has issued stop payment instructions to the banker - Once it was held that the cheque pertains to the account of the petitioner and that.....
February 23, 2021 Case Laws GST

Withholding of Provisional/ Final refund on the ground that investigation is pending - Part B of Form GST RFD07 is not a form for the purposes of communicating the......
February 23, 2021 Case Laws GST

Grant of Bail - fake GST challan and GSTR-3B return - CA by profession - The plea of rendering co-operation to the department by the accused appears to be baseless as it....
February 23, 2021 Case Laws Income Tax

Status of assessee - period of stay in India - Not Ordinarily Resident in India - Since the NOR status and the purchase of stock option of the assessee is a mixed......
February 23, 2021 Case Laws Income Tax

Validity of assessment U/s. 153C - assumption of jurisdiction u/s. 153C - In the instant case, assessee was the attorney holder of the seller. The sale deed was found......
February 23, 2021 Case Laws Income Tax

Disallowance on account of excess shortage/ breakage to 30% - exceptional inventory loss - the assessee has claimed such loss on account of passing of the of the expiry.....
February 23, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Bogus purchases - we are of a strong conviction that in the absence of documentary evidence supporting the genuineness of the purchases claimed......
February 23, 2021 Case Laws Income Tax

Revision u/s 263 - It is well settled principle of law where A.O. has exercised quasi-judicial power vested in him in accordance with law and arrived at a conclusion and....
February 23, 2021 Case Laws Customs

Seeking provisional release of goods - The respondents are directed to permit the petitioner to have the goods mutilated at the cost of the petitioner, but under the......
February 23, 2021 Case Laws Customs

Auction - inaction on the part of the original consignees to submit bills of entry followed by the non-clearance of the goods for home consumption or warehousing - This.....
February 23, 2021 Case Laws Customs

Time limit for issue of Notice - Customs Broker - "Issue of Notice" versus "Service of Notice" - The word ‘issue’ in regulation 17 of the 2018 Regulations or regulation.....
February 23, 2021 Case Laws Companies Law

PIL - Seeking for a direction against respondents No. 1 to 10 therein to forthwith constitute a Multi- Disciplinary Investigation Team to investigate and prosecute......
February 23, 2021 Case Laws SEBI

Debenture Trustees liability in default - Violation of SEBI Act - Proceedings of SEBI are only at the show-cause stage. The petitioners have the opportunity to establish....
February 23, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - As per the ‘Companies (Acceptance of Deposits) Rules, 2014’, the term ‘deposit’ is defined under rule 2(1) (c ) in an inclusive fashion. The meaning....
February 23, 2021 Case Laws Companies Law

Oppression and Mismanagement - Delhi Gymkhana Club - At this stage, interim relief can be granted on the basis of legal considerations justifying such grant to prevent......
February 23, 2021 Case Laws Insolvency and Bankruptcy

Withdrawal from CIRP on the ground that the Applicant is in the process of re-structuring the debt of the Corporate Debtor - As a matter of fact, in this case no......
February 23, 2021 Case Laws Insolvency and Bankruptcy

CIRP - Relating parties - As on the date of it becoming a part of the CoC, Respondent No. 2 was purely a Financial Creditor of the Corporate Debtor and hence, it cannot.....
February 23, 2021 Case Laws VAT and Sales Tax

Rectification of mistake - It appears that the order passed by the appellate authority dismissing the rectification petition was also confirmed - That again will not......

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F: Transfer of ITC without filing ITC-02

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