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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

1 234 5 6 7........ 10

March 24, 2021 Case Laws Income Tax AT

Income from Partnership Firm Exemption u/s 10(2A) Deemed Erroneous; Revision Jurisdiction Invoked u/s 263.
March 24, 2021 Case Laws Income Tax AT

Holding Company's Free Steam Supply to Subsidiary Not Taxable Under Income Tax Act, No Presumptive Income Accrued.
March 24, 2021 Case Laws Income Tax AT

CNG Delivery to Cars Qualifies for Additional Depreciation Under IT Act Section 32(1)(iia) Due to Distinct Identity.
March 24, 2021 Case Laws Income Tax AT

Books of Accounts Rejected Due to Incomplete Records and Discrepancies in Inventory and Accounting Standards.
March 24, 2021 Case Laws Income Tax AT

CIT's Section 263 Revision Challenged: AO's Assessment Found Accurate, No Error in Preliminary Project Evaluation.
March 24, 2021 Case Laws Income Tax AT

Goodwill Assets Eligible for Depreciation u/s 32 if Qualify as Business Rights in Slump Sale Agreement.
March 24, 2021 Case Laws Income Tax AT

Addition u/s 68 for Bogus Gains Contested; No Incriminating Evidence Found During Section 153A Assessment.
March 24, 2021 Case Laws Customs HC

Deputy Commissioner of Customs at ICD Whitefield to review and decide on IGST refund claim within eight weeks.
March 24, 2021 Case Laws Insolvency and Bankruptcy AT

Corporate Insolvency Resolution Process: Debt Default Date Confirmed as September 22, 2016; Application Filed Timely in October 2018.
March 24, 2021 Case Laws Service Tax HC

High Court Upholds Commissioner's Order Despite Pending Advance Ruling Application; Highlights ARA Delays Impact on Tax Investigations.
March 24, 2021 Case Laws Central Excise AT

Refund Denied: Appellant's Claim Rejected Due to Unjust Enrichment; Lacked Required Documentation for Pre-Deposit Status.
March 24, 2021 Case Laws VAT and Sales Tax HC

Compounding Notice Deemed Non-Speaking Due to Lack of Explanation, Violating Natural Justice Principles; Procedural Deficiencies Noted.
March 24, 2021 Case Laws VAT and Sales Tax HC

Reassessment Under VAT Act Section 34 (8A) Challenged Due to Lack of Pending Proceedings After Seven Years.
March 24, 2021 Case Laws VAT and Sales Tax HC

Dealers can claim additional input tax credit without time limits; Section 35 doesn't restrict late filings for statutory benefits.
March 23, 2021 Case Laws GST AAR

GST Set at 18% for Lift Erection and Commissioning Services, Code 995466, Across All Sectors and Areas.
March 23, 2021 Case Laws GST AAR

GST Applies to Membership Association's Non-Returnable Sinking Fund Contributions as Advances, Not Deposits, Under Current Regulations.
March 23, 2021 Case Laws GST AAR

PP Non-Woven Bags Classified Under Chapter 39, Not Section XI, for GST Purposes, per AAR Updates.
March 23, 2021 Case Laws GST AAR

GST Applies to Services for Imported Wheat at Karaikal Port, Says AAR; No Exemption for Importers or Traders.
March 23, 2021 Case Laws Income Tax HC

High Court Rules Assessing Officer Cannot Reopen Assessment on Mere Opinion Change Without Evidence u/s 147.
March 23, 2021 Case Laws Income Tax HC

Section 147 Challenge: Reopening Assessments Without Proper Approval for Section 148 Notices Raises Concerns Over Mechanical Error Admissions.
March 23, 2021 Case Laws Income Tax HC

Reopening Assessment u/s 147 Valid When Based on Tangible Evidence, Not Mere Verification or Fishing Inquiries.
March 23, 2021 Case Laws Income Tax HC

Notice u/s 153C of Income Tax Act Invalid if Issued to Deceased; Legal Heirs Not Liable.
March 23, 2021 Case Laws Income Tax AT

Reassessment u/s 147 Quashed Due to Absence of Section 143(2) Notice; CIT(A) Upholds Decision.
March 23, 2021 Case Laws Income Tax AT

Section 147 Assessment Reopening Invalid: Pr.CIT's Approval u/s 151 Lacks Proper Consideration, Deemed Mechanical and Ritualistic.
March 23, 2021 Case Laws Income Tax AT

Taxpayer's Income Adjusted: Section 153A Search Reveals Excess Jewelry; Addition to Income Limited to Taxpayer's Share.
March 23, 2021 Case Laws Income Tax AT

CIT(A) Upholds Deletion of Addition u/s 68 After Reviewing Investor Creditworthiness and AO's Opportunity to Respond.
March 23, 2021 Case Laws Income Tax AT

Income Tax Act: Section 263 Revision u/s 69A Set Aside Due to Lack of Evidence and Assessee Hearing.
March 23, 2021 Case Laws Customs HC

High Court Upholds DGFT Notification Validity u/s 3(2) of Foreign Trade Act, Binding on Petitioners.
March 23, 2021 Case Laws Money Laundering HC

Court Evaluates Anticipatory Bail in Wealth Disproportion Case; Highlights Presumed Innocence and Declares Section 45 Conditions Unconstitutional.
March 23, 2021 Case Laws Central Excise AT

Appeal for Refund Under CGST Act Dismissed by CESTAT Due to Lack of Jurisdiction; Presented Case Under Wrong Act.
March 23, 2021 Case Laws Central Excise AT

Refund Claim During Investigation Requires Statutory Compliance; Verify Provisions and Conditions for Valid Assessment.
March 23, 2021 Case Laws VAT and Sales Tax HC

Court Rules Denying ITC Benefit Contradicts Legislative Intent of Entry 65/Schedule A, TNVAT Act.
March 23, 2021 Case Laws Indian Laws HC

Cheque Dishonor Case: Cheques Presented After Two Years Deemed Invalid; Fails Legal Debt Enforcement.
March 23, 2021 Case Laws Indian Laws HC

Court Upholds Presumption of Liability in Cheque Dishonor Case; Notice Served Validly Despite Being Given to Petitioner's Son.
March 22, 2021 Case Laws GST HC

High Court Directs GST Portal Amendments for 14 Export Invoices; Orders Pending Export Refund to Be Processed.
March 22, 2021 Case Laws GST HC

Court Rules: Delhi DGGI Must Halt Investigation Once Gautam Budh Commissionerate Begins Its Probe; No Dual Probes Allowed.
March 22, 2021 Case Laws GST HC

Court Restores Tax Refund Case for Reconsideration Due to Lack of Show Cause Notice, Citing Rule 92 Breach.
March 22, 2021 Case Laws GST HC

Complaint Valid Without Prior Sanction; Section 132(6) CGST Act Applies Post-Investigation During Charge-Sheet Presentation.
March 22, 2021 Case Laws GST HC

Reclassification of Roja Pakku Goods: Petitioner's Past Classification Not Binding; Inquiry to Address Controversies Underway.
March 22, 2021 Case Laws Income Tax HC

High Court Upholds Tribunal's Decision: Security Deposit Shouldn't Be Added to Club's Income by Assessing Officer.
March 22, 2021 Case Laws Income Tax HC

Assessment Reopened u/s 147: AO Finds Discrepancies in Claimed Income Source, Justifying Reassessment of Tax Return.
March 22, 2021 Case Laws Income Tax HC

Court Upholds DRP Decision on Transfer Pricing Method; No Breach of Natural Justice in Hearing Process.
March 22, 2021 Case Laws Income Tax HC

High Court Affirms Tribunal: Principal Commissioner Cannot Revise Assessment Order u/s 263 for Section 80 IB(11-C) Exemption.
March 22, 2021 Case Laws Income Tax AT

Tribunal Rules CPC's Rejection of Exemption Claim u/s 143(1) Unjustified; Expenditure Must Be Considered.
March 22, 2021 Case Laws Income Tax AT

Court Invalidates Assessment Reopening: AO's Incorrect Facts and Poor Consideration u/ss 147 and 68 Lead to Annulment.
March 22, 2021 Case Laws Income Tax AT

Ground Floor Sale: Long-Term Capital Gains Start from Property Acquisition Date, Not Possession Date, Overruling CIT Assessment.
March 22, 2021 Case Laws Income Tax AT

Tribunal Waives Penalty for First-Time TDS Filing Default Due to Lack of Technical Knowledge and Infrastructure.
March 22, 2021 Case Laws Income Tax AT

Land Transfer Dispute: Tax Appeal Dismissed, Only 35% of Land Considered Transferred for Capital Gains Calculation.
March 22, 2021 Case Laws Income Tax AT

Income Tax Act Section 263 Revision: Lack of Evidence for Source of Share Capital u/s 68 Leads to Case Review.
March 22, 2021 Case Laws Income Tax AT

Late Payment of ESI/EPF Contributions Leads to Taxable Income Additions u/s 36(1)(iv) Due to Delays.

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