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Highlights / Annotations / Catch Notes For February

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February 19, 2021 Case Laws Income Tax AT

Invalid Reopening of Assessment on Unexplained Bank Deposits Due to Incorrect Reasons by Assessing Officer.
February 19, 2021 Case Laws Income Tax AT

Disallowed Salaries u/s 40A(2)(B) Overturned Due to Lack of Fair Market Value Inquiry by Assessing Officer.
February 19, 2021 Case Laws Income Tax AT

Penalty Imposed for Violating Section 269SS: Unsecured Loan Over Rs. 20,000 Not Justified by NEFT Speed, No Section 273B Immunity Granted.
February 19, 2021 Case Laws Income Tax AT

No TDS Liability on Foreign Commission Payments u/s 40(a)(i) as Income Doesn't Arise in India.
February 19, 2021 Case Laws Income Tax AT

Assessee's GAM charges reimbursed on actual basis allowed; no income element involved per Revenue's undisputed facts.
February 19, 2021 Case Laws Income Tax AT

Option Price from Joint Venture Share Sale Not Taxable, Revenue's Interpretation Lacks Merit, Says Investor in Insurance Business.
February 19, 2021 Case Laws Income Tax AT

Assessee Ineligible for Section 80IA Deduction: Interest and Surcharges Not Directly Tied to Main Business Activity.
February 19, 2021 Case Laws Income Tax AT

No Evidence of Income Concealment Found in Section 132 Search; Taxpayer's Books of Account Accepted Without Estimation.
February 19, 2021 Case Laws Central Excise AT

Commissioner (Appeals) Decision Flawed: No Proof of Letter Delivery Violates Natural Justice Principles, Adjournment Denial Unjustified.
February 19, 2021 Case Laws VAT and Sales Tax HC

VAT Audit Report Validity Upheld; No Breach of Section 64(4) Tamil Nadu VAT Act; Petitioner Liable for Liabilities.
February 19, 2021 Case Laws Indian Laws SC

Court Dismisses Application to Extend Term of IP Appellate Board Chairperson Beyond Age Limit of 65 Years.
February 19, 2021 Case Laws Indian Laws HC

POA holder can file private complaints u/s 200 on behalf of original complainant, court confirms legal standing.
February 19, 2021 Case Laws Indian Laws HC

Higher Court Remands Cheque Dishonor Case Due to Trial Court's Inadequate Evidence Assessment, Citing Negotiable Instruments Act.
February 18, 2021 Case Laws GST HC

Court Rules GST Registration Suspension Unlawful Due to Lack of Required Personal Hearing; Sets Aside Suspension.
February 18, 2021 Case Laws GST HC

Court Upholds Validity of Investigation u/s 6(2)(b) of CGST Act, 2017; No Grounds for Interference Found.
February 18, 2021 Case Laws GST HC

Court Orders Banks to Let Petitioners Access Accounts After Year-Long Attachment Under GST Act Section 83(2.
February 18, 2021 Case Laws GST HC

Petitioners Allege Harassment by CGST During Pandemic; High Court Directs Streamlining of Inquiry u/s 70.
February 18, 2021 Case Laws GST HC

Petitioner's Credit Ledger Blocked Without Reasons; Rule 86A Issues on "Reasons to Believe" and Automatic Cease Date Raised.
February 18, 2021 Case Laws GST HC

GST Officer Denied Bail for Alleged Bribery and Collusion in Tax Evasion Scheme, Court Cites Serious Revenue Loss Risk.
February 18, 2021 Case Laws Income Tax AT

Charitable Trust Retains Exemption u/s 11: 14% Loan Interest Rate Deemed Normal by Tax Authorities.
February 18, 2021 Case Laws Income Tax AT

No Penalty for Taxpayer: Tribunal Rules Belief of Non-Taxable Income Valid u/s 271(1)(c) Explanation 3.
February 18, 2021 Case Laws Income Tax AT

Penalty u/s 271AAB Invalid Due to Lack of Business Income and No Disclosure Requirement for Undisclosed Jewellery Income.
February 18, 2021 Case Laws Income Tax AT

CIT(A) Overrules AO: Deletions of Bogus Sundry Creditors u/s 41(1) Upheld Due to Consistent Balances.
February 18, 2021 Case Laws Income Tax AT

Court Allows Hindu Undivided Family to Pursue Remedy; Limitation Will Not Affect Case if Act Invoked in 4 Weeks.
February 18, 2021 Case Laws Central Excise HC

Court Rules on Petition Maintainability; Allows Pursuit of Statutory Remedy in Central Excise Case Without Limitation Hindrance.
February 17, 2021 Circulars Customs

IGST Refund Claims Approved Despite Data Mismatches Between GSTR-1 and GSTR-3B Not Sent to ICEGATE.
February 17, 2021 Case Laws Central Excise HC

Court Grants SEZ Unit Excise Duty Exemption for Diesel Used in Leased Equipment Essential to Manufacturing Process.
February 17, 2021 Case Laws Income Tax HC

High Court Rules Penalty u/s 271(1)(c) Unjustified Due to Debatable Assessment Proceedings.
February 17, 2021 Case Laws Income Tax HC

Court Rules Partner Residence Disclosure Essential for Jurisdiction in Section 127(2) Transfer Case.
February 17, 2021 Case Laws Income Tax HC

Jurisdiction Transfer u/s 127(2) for Partnership Firm: Court Supports Efficiency, Moves Case to Faridabad for Convenience.
February 17, 2021 Case Laws Income Tax HC

ITAT Dismisses Appeal Over Low Tax Effect Under 10 Lakhs, Citing Board Circular No. 21/2015; High Court Clarifies Notional Tax Inclusion.
February 17, 2021 Case Laws Income Tax HC

Court Rules Increase in Plant Value Not Needed for Section 80IA(4)(iv)(c) Tax Deduction on Renovation Costs.
February 17, 2021 Case Laws Income Tax HC

No need for capitalizing renovation costs to claim deduction u/s 80IA(4)(iv)(c) of the Income Tax Act.
February 17, 2021 Case Laws Income Tax HC

High Court Overturns ITAT Order, Upholds Revenue's Right Under Explanation 2(b), Section 153 of Income Tax Act.
February 17, 2021 Case Laws Income Tax AT

CIT Revises Order u/s 263 Due to Inadequate Scrutiny of Substantial Discount Claim, Demands Deeper Investigation.
February 17, 2021 Case Laws Income Tax AT

Trust's Uniform Advances Qualify for Tax Exemption, Not Considered Personal Benefit u/s 13(3) of Income Tax Act.
February 16, 2021 Case Laws GST HC

CBITC Not Required to Provide Legal Advice on Goods Interception Procedures; Consult Legal Advisors for Guidance.
February 16, 2021 Case Laws GST HC

Court Allows Confiscation Proceedings to Continue but Orders Provisional Release of Goods with Conditions.
February 16, 2021 Case Laws GST HC

Court Orders GST Council to Act on Input Tax Credit Claims; Mandamus Issued for Portal or Hard Copy Processing.
February 16, 2021 Case Laws Income Tax AT

Dispute Over Capital Gains Timing in JDA: Transfer Taxed in 2012-2013 Under Income Tax Act Section 2(47.
February 16, 2021 Case Laws Income Tax AT

Court Rules on Unexplained Investment: Additions for Cash Deposits Deleted u/s 69, Based on Service Charges or Peak Balance.
February 16, 2021 Case Laws Income Tax AT

Tax Deduction Not Required for Contingent Liabilities u/s 40(a)(ia); Tax Deducted Upon Final Billing.
February 16, 2021 Case Laws Income Tax AT

Architects can estimate past building materials; inspector's party legitimacy doubts dismissed, no extra tax liability imposed.
February 16, 2021 Case Laws Income Tax AT

Interest Income Error: Business Loss Increased but Not Allowable; Assessed Under "Income from Other Sources.
February 16, 2021 Case Laws Income Tax AT

Unexplained Share Application Money u/s 68: Sufficient Documentation Leads to No Interference in Tax Commissioner's Order.
February 16, 2021 Case Laws Customs AT

Officers lacked reasonable belief to prove gold was smuggled; burden of proof remains with authorities u/s 123.
February 16, 2021 Case Laws SEBI SC

Mutual Fund Scheme Winding Up Requires Majority Unitholder Consent Per Regulation 18(15); Objections to Poll Results Rejected.
February 16, 2021 Case Laws Insolvency and Bankruptcy Tri

NCLT can order compliance with Resolution Professional's directives under Insolvency and Bankruptcy Code Section 19(2).
February 15, 2021 Case Laws GST HC

Court Denies Writ of Mandamus for GST Portal Access Due to Lack of IT Grievance Redressal Complaint.
February 15, 2021 Case Laws GST HC

Court Recommends Section 73 Proceedings for Input Tax Credit Blockage Due to Vendor's GSTR-3B Non-Filing.

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