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Highlights / Annotations / Catch Notes For March of 2021

Home Highlights March March 2021 Year 2021

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Showing 101 to 150 of 462 Records

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March 24, 2021 Case Laws Income Tax

Revision u/s 263 - Income derived from the partnership firm and claimed as exemption under s. 10(2A) - Non-examination of such crucial aspects which has direct bearing......
March 24, 2021 Case Laws Income Tax

Accrual of income - production and sale of steam without any consideration - The transaction is between the holding and subsidiary company. Therefore in my opinion the......
March 24, 2021 Case Laws Income Tax

Additional depredation u/s 32 (1)(iia) - process of delivery of CNG to automobiles at the CNG filling centres - Fulfilment of mandate of manufacture or production -......
March 24, 2021 Case Laws Income Tax

Rejection of books of accounts - GP addition/estimation - Non maintenance of records of quantitative details renders the accounts of assessee incomplete. Preparation of.....
March 24, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - scope and ambit of the expression "erroneous" - Since the submissions/explanations were found to be satisfactory, no further information was......
March 24, 2021 Case Laws Income Tax

Deprecation u/s 32 on goodwill - Depreciation could not be denied to the Taxpayer merely for the reason that the assets were classified as ‘goodwill’ in the books of......
March 24, 2021 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - bogus LTCG - Except the statement of the assessee u/s. 132(4) agreeing for the addition there is no seized incriminating material....
March 24, 2021 Case Laws Customs

Seeking refund of IGST - rejection of refund, filed before Assistant Commissioner of Central Tax, observing that the claim for refund is to be processed by the Customs......
March 24, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - In the instant case part or instalment of the amount of debt has become ‘due and payable’ as on 22.09.2016. It being a......
March 24, 2021 Case Laws Service Tax

Validity of order passed by the commissioner when the application for Advance Ruling is pending - A vibrant system of advance ruling can go a long way in reducing the......
March 24, 2021 Case Laws Central Excise

Rejection of refund - Pre-deposit or receivable - principles of unjust enrichment - On the one hand, the appellant claims that the amount paid is to be treated as......
March 24, 2021 Case Laws VAT and Sales Tax

Levy of Compounding Fee - detention of goods - The first respondent has not recorded as to why the documents produced by the appellant cannot be accepted. If any......
March 24, 2021 Case Laws VAT and Sales Tax

Initiation of proceedings of reassessment - pendency of proceedings under the Act do not exist - after more than 7 years, on the basis of objection of audit para, the......
March 24, 2021 Case Laws VAT and Sales Tax

Claim for additional input tax credit at the rate - No time limit has been prescribed under the provisions of the Act for making a claim for additional input tax credit.....
March 23, 2021 Case Laws GST

Classification of goods - rate of GST - erecting and commissioning of lifts installed for domestic use - the rate of GST on the services covered under 995466 is......
March 23, 2021 Case Laws GST

Levy of GST - Services of Membership Association - amounts collected from its members for setting up the 'Sinking Fund'/ Corpus Fund - supply of goods or services or......
March 23, 2021 Case Laws GST

Classification of goods - PP Non-Woven Bags - the goods/articles covered under Chapter 39 cannot be classified under any of the Chapters falling under Section XI.......
March 23, 2021 Case Laws GST

Exemption from GST - services such as loading, unloading, packing, storage or warehousing of imported agricultural products including wheat, to any importer or trader -.....
March 23, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - The writ-applicant has claimed deduction under Section 35(1)(ii) of the Act and not under Section 80GGA of the Act. This fact is also......
March 23, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - validity of reasons to believe - undisclosed profit - No approval sought from the Additional Commissioner/Commissioner of Incometax......
March 23, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - For mere verification or for a fishing inquiry re-opening of the assessment is not permissible. However, such is not the case on hand......
March 23, 2021 Case Laws Income Tax

Notice u/s 153C against deceased person - liability of legal heir of late assessee - The only proposition of law that is applicable in the present litigation is that a......
March 23, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - When the A.O. admits in the notice under section 142(1) Dated 20.10.2014 that assessee filed return of income under section 148 of the.....
March 23, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Pr.CIT has recorded his satisfaction for reopening of the assessment in a most mechanical manner without considering even the......
March 23, 2021 Case Laws Income Tax

Assessment u/s 153A - excess jewellery found in the residence of the assessee during the search - all the family members are income tax payee and are filing their......
March 23, 2021 Case Laws Income Tax

Addition u/s 68 - AO doubted the credit worthiness - It is not a case where the ld. CIT(A) has not given an opportunity to the AO to rebut the submissions made before......
March 23, 2021 Case Laws Income Tax

Revision u/s 263 - Addition u/s 69A of the Act read with section 115BBE - the findings and directions of the ld Pr CIT contained are not borne out of material available.....
March 23, 2021 Case Laws Customs

Constitutional validity of notification issued / authenticated by the DGFT - In view of the provisions of the Customs Act and Foreign Trade Act, notification issued by......
March 23, 2021 Case Laws Money Laundering

Grant of Anticipatory Bail - accumulation of huge wealth disproportionate to known sources of income - Arrest of accused may be required for effective investigation of......
March 23, 2021 Case Laws Central Excise

Refund of Unutilised Credit in cash - section 142(6) of CGST Act, 2017 - the appellant has an arguable case for refund under Central Excise Act, but since the claim is......
March 23, 2021 Case Laws Central Excise

Refund claim - amount paid during the investigation - When a specific provision is available in the statute covering the specific cases, it is the duty to examine......
March 23, 2021 Case Laws VAT and Sales Tax

Exemption in terms of Entry 65/Schedule A of TNVAT Act - The feature of input tax credit is what gives value added taxes their main economic characteristic, that of......
March 23, 2021 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - Here it has come out in clear terms that the cheques were handed over two years prior to the date of presentation.....
March 23, 2021 Case Laws Indian Laws

Dishonor of Cheque - Service of notice regarding cheque bouncing - the contention of the learned counsel for the petitioner that the notice was served upon the son of......
March 22, 2021 Case Laws GST

Seeking necessary amendments in the GST portal in respect of 14 pending export invoices - seeking grant of pending refund in respect of exports made through such 14......
March 22, 2021 Case Laws GST

Seeking stay on the investigation - Jurisdiction of Delhi unit of DGGI - once the Gautam Budh Commissionerate had taken steps to investigate the petitioner, the other......
March 22, 2021 Case Laws GST

Validity of refund rejection order - excess tax was paid - As mandated by Rule 92 and is also the demand of principles of natural justice, no notice of show cause was......
March 22, 2021 Case Laws GST

Jurisdiction - The complaint filed by respondent No.2 cannot be said to be beyond his jurisdiction because the previous sanction of the Commissioner as provided for......
March 22, 2021 Case Laws GST

Classification of goods - Roja Pakku - Merely because the petitioner had earlier opted to be classified under Chapter 21, the petitioner's past conduct cannot operate as....
March 22, 2021 Case Laws Income Tax

Addition of security deposit - since the security deposit continues as a liability in the books of the assessee club, the assessing officer could not have added the same....
March 22, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - As specifically stated that although it is the case of the assessee that the cash deposit was from the opening cash balance, yet upon......
March 22, 2021 Case Laws Income Tax

TP Adjustment - selection of MAM - CUP method or TNMM - it is not the case of the Petitioner that a hearing was not held. In fact, the Petitioners have averred that on......
March 22, 2021 Case Laws Income Tax

Revision u/s 263 - Exemption claimed u/s 80 IB(11- C) - If certain assessment order was made by the Income Tax Officer the same could not be branded as erroneous by the.....
March 22, 2021 Case Laws Income Tax

Exemption u/s 11 denied - intimation was issued u/s. 143(1) - The Central Processing Center has also taxed the entire gross receipt of the assessee without allowing any.....
March 22, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition u/s 68 - AO has mentioned wrong and incorrect facts in the reasons recorded for reopening of the assessment and did not apply.....
March 22, 2021 Case Laws Income Tax

LTCG or STCG - Sale of ground floor of residential unit - whether it give rise to long term capital gains or short term capital gains - Computation from period of......
March 22, 2021 Case Laws Income Tax

Penalty u/s 272A (2) (k) - assessee has failed to submit the quarterly TDS statements in Form No. 26Q - The reasonable cause of ignorance of technical knowledge lack of.....
March 22, 2021 Case Laws Income Tax

Long Term Capital Gain - CIT(A) in holding that the land to the extent of 35% only is transferred whereas entire land has been transferred to the developers for which......
March 22, 2021 Case Laws Income Tax

Revision u/s 263 - Addition u/s 68 - there is no material on record to demonstrate the source of funds so infused by way of share capital in the assessee company. The......
March 22, 2021 Case Laws Income Tax

Disallowance for late payment of employees contribution to ESI and PF - The respective enactment has although provided deterrent to the employer in the form of interest.....

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