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Highlights / Annotations / Catch Notes For March of 2021

Home Highlights March March 2021 Year 2021

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Showing 1 to 50 of 462 Records

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March 31, 2021 Case Laws Income Tax HC

High Court Dismisses Petition on Tax Refund Withholding u/s 241A Due to Ongoing Assessment Concerns.
March 31, 2021 Case Laws Income Tax AT

Assessee Faces Conflict: Payment Secrecy vs. TDS Compliance Under Income Tax Act, Seeks Relief u/s 197.
March 31, 2021 Case Laws Income Tax AT

Dispute Over Jurisdiction of Assessing Officer and Case Transfer u/ss 120 and 124 of Income Tax Act.
March 31, 2021 Case Laws Income Tax AT

PCIT cannot invoke Section 263 to override A.O's plausible view on Section 56(2)(viib); applies only to residents.
March 31, 2021 Case Laws Income Tax AT

BMC Expense Disallowance Overturned: Buyer Held Responsible for Charges, CIT(A) Confirms Allowance After AO Acceptance.
March 31, 2021 Case Laws Customs AT

Appellant fails to meet burden u/s 123 in gold smuggling case; questions arise over legal strategy and appeal choices.
March 31, 2021 Case Laws Customs AT

Appeal Filed Late but Within Condonable 90-Day Limit; Matter Restored Under Commissioner (Appeals) Authority.
March 31, 2021 Case Laws Customs AT

Valuation of Imported Laptops Challenged; Declared Value Rejected Due to NIDB Data; Case Sent Back for Review.
March 31, 2021 Case Laws Insolvency and Bankruptcy SC

Period of Limitation Under IBC: Flexible Interpretation in Light of SARFAESI Act and Section 238A Considerations.
March 31, 2021 Case Laws Service Tax AT

Legal Flaw: Order Exceeds Show-Cause Notice Scope in CENVAT Credit Refund Dispute; Misclassification as Intermediary Challenged.
March 31, 2021 Case Laws Service Tax AT

Allegations Dismissed: Rule 4A(1) and Rule 3 Misapplied to Service Recipient in CENVAT Credit Case.
March 31, 2021 Case Laws VAT and Sales Tax HC

Court Rules Against Suo Motu Revisional Power in Sales Tax Case Due to Distinct Facts in Cited Decision.
March 30, 2021 Case Laws GST HC

High Court Stays Bank Guarantee Order in CGST Act Case; Petitioner Must Not Sell or Alienate Assets.
March 30, 2021 Case Laws Income Tax AT

Section 40A(3) Cash Payment Disallowance Overturned; Section 6DD(k) Provides Relief for Genuine Expenses Unquestioned by AO.
March 30, 2021 Case Laws Income Tax AT

Section 41(1) Inapplicable: Advances Misclassified as Bogus Creditors, Not Claimed as Allowance or Deduction for Loss or Liability.
March 30, 2021 Case Laws Income Tax AT

Assessee's Section 12A Registration Cancellation Valid from March 20, 2015; Cannot Be Forced to Maintain It Pre-12AA.
March 30, 2021 Case Laws Companies Law SC

Court Supports Tata Sons, Overturns Past Rulings; SP Group and CPM's Arguments on Conversion Provisions Dismissed.
March 30, 2021 Case Laws Insolvency and Bankruptcy SC

Supreme Court Confirms CIRP Application Timely Filed; Fresh Limitation Period Starts with Each Debt Acknowledgment.
March 30, 2021 Case Laws Insolvency and Bankruptcy SC

Guarantor Faces Insolvency Proceedings Under CIRP After Principal Borrower Defaults on Loan.
March 30, 2021 Case Laws Income Tax HC

Court Questions Validity of Sanction Order in Reopened Tax Assessment u/ss 147 and 151 of Income Tax Act.
March 30, 2021 Case Laws Income Tax HC

Department Advised to Carefully Assess Before Denying Trust's Tax Exemption Due to Lost Records from 1978 Floods u/s 11.
March 30, 2021 Case Laws Income Tax HC

Revenue Must Specify Conditions for Reopening Assessment u/s 147; New Material Required Post Section 143(1) Intimation.
March 30, 2021 Case Laws Income Tax HC

Tax Notice Error: Assessment Reopening Under Sec 147 Challenged Due to Notice Sent to Wrong Address, Violating Sec 148.
March 30, 2021 Case Laws Income Tax HC

Assessment Valid Despite Late Handover of Seized Materials; Jurisdiction Upheld u/s 153A.
March 30, 2021 Case Laws Income Tax HC

High Court Confirms Reassessment Notice Validity u/s 147; Sanction Obtained Simultaneously with Notice Issuance.
March 30, 2021 Case Laws Income Tax HC

IRS Officer's Contempt Appeal Dismissed; Court Rules No Standing After Information Submission.
March 30, 2021 Case Laws Service Tax AT

CENVAT Credit Entitlement Affirmed for Input Service Distributor in Tour Operator Services Case.
March 30, 2021 Case Laws Customs AT

Customs Broker License Revoked, Penalty Imposed for Fraudulent Activities and Ignoring Document Discrepancies in Customs Operations.
March 30, 2021 Case Laws Income Tax AT

Performance Guarantees Are Corporate Guarantees: No Separate Treatment Required, Says Transfer Pricing Document.
March 30, 2021 Case Laws Income Tax AT

Cash Deposit Source Confirmed: AO Failed to Verify Agricultural Income, Section 68 Addition Deleted.
March 30, 2021 Case Laws Service Tax AT

Cenvat Credit Reversal Demand Unfounded; No Allegation of Non-Compliance with Rule 6(3A) Notification Procedure in Show Cause Notice.
March 28, 2021 Case Laws GST AAAR

Applicant Challenges GST Rate Change from 12% to 18% Citing Mistake; Section 102 of CGST Act Invoked.
March 27, 2021 Case Laws GST HC

Petitioner Challenges Reversal of Differential Tax Due to Transition from VAT to GST Effective July 1, 2017.
March 27, 2021 Case Laws Income Tax HC

Court Dismisses Contempt Action Against IRS Due to Lack of Pleadings and Opportunity to Present Case.
March 27, 2021 Case Laws Income Tax AT

TDS u/s 195 Not Applicable for License Fee Payments; Income Not Taxable in India.
March 27, 2021 Case Laws Income Tax AT

Additions in Section 153A Assessments Require Proven Nexus with Seized Diary and Corroborative Evidence.
March 27, 2021 Case Laws Income Tax AT

Assessing Officer's addition of unexplained cash unjustified; presumed acceptance of reported cash position for 2016-17.
March 27, 2021 Case Laws Income Tax AT

Assessee Wins Deduction Claim for Interest Income from Co-operative Bank u/s 80P(2)(d) of Income Tax Act.
March 27, 2021 Case Laws Income Tax AT

Court Allows 200% Deduction for In-House R&D Expenditure u/s 35(2AB) of Income Tax Act &D.
March 27, 2021 Case Laws Income Tax AT

Assessee Wins TDS Credit Dispute: Ruling Allows Credit Despite Mistaken Deposit Under Deceased Husband's PAN.
March 27, 2021 Case Laws Income Tax AT

Revenue's Appeal Dismissed: AO's Remand Report Supports Assessee, Revenue Not an Aggrieved Party, Appeal Not Maintainable.
March 27, 2021 Case Laws Income Tax AT

Appeals Filed 43 Days Late Condoned Due to Lack of Culpable Negligence or Malafide Intent by the Assessee.
March 27, 2021 Case Laws Income Tax AT

CIT(A) Upholds Rejection of Assessee's Books for Stock Discrepancies; AO's Additions Deleted Due to Lack of Evidence.
March 27, 2021 Case Laws Customs HC

Tribunal Confirms Penalty Under Customs Act Section 112(a) for Favoritism to IEC Holder; Evidence Reassessment Validates Decision.
March 27, 2021 Case Laws Customs AT

Customs Clearance: Appellant Demonstrated Due Diligence but Proceedings Flawed Due to Noncompliance with Time Limits.
March 27, 2021 Case Laws Customs AT

Revenue Authorities Fail to Prove Gold is Smuggled; Decision Based on Unacceptable Assumptions and Presumptions.
March 27, 2021 Case Laws Customs AT

Court Overturns Confiscation of Gold and Car; Appellant Proves Lawful Ownership and Source, Penalty Set Aside.
March 27, 2021 Case Laws Insolvency and Bankruptcy AT

Revenue Department's Late Sales Tax Claim Post-Resolution Plan Challenges CIRP Timelines, Raises Concerns Over Delayed Submissions.
March 27, 2021 Case Laws Money Laundering HC

Debit-Freezes Invalid Without Proper Justification Under PMLA Sections 5 or 17, Order from November 6, 2020 Challenged.
March 27, 2021 Case Laws Indian Laws SC

Electoral Bond Scheme, 2018: Donor Anonymity Maintained Unless Court or Criminal Case Demands Disclosure. Non-KYC Applications Rejected.

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H: GST Assessment Order Set Aside for Lacking Document Identification Num...

H: Refund of Unutilised Input Credit Allowed After Shipping Bills Properl...

H: Penalty Under Section 271C Deleted For Bona Fide Short TDS Deduction O...

H: Additions Under Section 68 Invalid When Based on Undisclosed Investiga...

H: Reassessment Order Set Aside: AO's Failure to Follow Procedure and Com...

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