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Highlights / Annotations / Catch Notes For March of 2021

Home Highlights March March 2021 Year 2021

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Showing 151 to 200 of 462 Records

1 2 345 6 7 8........ 10

March 22, 2021 Case Laws Service Tax

Valuation - inclusion of value of materials supplied by the respondent under a separate material supply contract with EDAs in the gross value of Works Contract Service -....
March 22, 2021 Case Laws VAT and Sales Tax

Levy of penalty under Section 72(2) of KVAT Act - Wrong classification of goods - it is evident that the levy of penalty under Section 72(2) of the Act is neither......
March 22, 2021 Case Laws VAT and Sales Tax

Period of limitation for initiating assessment - amendment with retrospective effect - it can be inferred that the amendment in Section 40 by virtue of the Amendment......
March 22, 2021 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of the Directors for having committed the offence under Section 138 of the N.I.Act - There is no allegation in the entire......
March 21, 2021 Case Laws GST

Time of supply - Absolute control of the money received in advance - The law is crystal clear that once any advance amount is received towards provision of any service......
March 21, 2021 Case Laws GST

Levy of tax - concealed turnover of iron scrap - non-production of books of accounts by the petitioner - discrepancy in the GSTR-3B and GSTR-2A or not - once the revenue....
March 21, 2021 Case Laws GST

Seeking reopening of portal for filing TRAN Declaration form - Section 140(3) of the CGST Act - In the present case also, the petitioner has made out a clear case for......
March 21, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Rejection of objections of the assessee - The stance of the Assessing Officer leads this Court to prima facie believe that the......
March 21, 2021 Case Laws Income Tax

Disallowance of provision of CSR u/s 115JB - provision made for CSR - In the present case, how the amount ear-marked for spending towards the CSR obligation will be......
March 21, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Earlier, ITAT remanded the matter back requesting the AO to provide reasons for initiating reassessment proceedings. - AO must have......
March 21, 2021 Case Laws Income Tax

Interest u/s 234A(1) or as per Sec. 234A(3) - It has categorically been mentioned in sub-section (3) of Section 234A of the Act that provisions of said sub-section can......
March 21, 2021 Case Laws Income Tax

Income from house properties OR business income - By simply sitting in the office, AO just assigned the reason that I don’t agree with your submission. - the ld.Revenue.....
March 21, 2021 Case Laws Customs

Reference the matter to the larger bench of 3 members by the Single Member Bench - Even if the learned Member hearing this appeal found it difficult to accept the view......
March 20, 2021 Case Laws Service Tax

Levy of Service Tax - Incentive received - (i) the air travel agent is promoting its own business and is not promoting the business of the airlines; - (ii) the air......
March 20, 2021 Case Laws Central Excise

Refund of excise duty paid - denial on the ground of time limitation - The Commissioner (Appeals) has wrongly invoked the provision of Clause (ec) for denying the refund....
March 20, 2021 Case Laws Service Tax

Reversal of CENVAT Credit - services provided to the service recipient located in the state of Jammu & Kashmir - As per Rule 2(e)(1), the taxable service, which is......
March 20, 2021 Case Laws Central Excise

Refund of CENVAT Credit - As audit team raised the objection, the appellant reversed the said amount, the matter ends. Later on, after almost three years they filed......
March 19, 2021 Case Laws GST

Seeking grant of Anticipatory Bail - illegal availment of ITC on GST, on the basis of forged invoices - other co-accused whose case was on similar footing was granted......
March 19, 2021 Case Laws Income Tax

Allowable expenditure under Income Tax Act - opening balance in Service Tax Set Off Account (STA) made by the assessee - In fact, the Tribunal has taken into......
March 19, 2021 Case Laws Income Tax

Allowable revenue expenditure - expenditure towards computerization - as per revenue assessee has spent the same on networking of 125 branches with a centralized......
March 19, 2021 Case Laws Income Tax

Set off of brought forward of business loss against capital gain arising on sale of business asset used for the purpose of business - Section 72(1) of the Act employs......
March 19, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - Having regard to the material on record, we are of the view that the Assessing Officer has initiated the......
March 19, 2021 Case Laws Income Tax

Disallowance of payment paid to the landlord towards the land expenses - Tribunal has merely relied upon certain clauses of the Joint Development Agreement which was......
March 19, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Addl. CIT who has given approval for such reopening has simply mentioned that “ yes, I am satisfied that this is a fit case for issue......
March 19, 2021 Case Laws Income Tax

Addition u/s.68 of the Act on account of share capital and share premium - In the absence of any business activity of a company, which was closed since 2007, we fail to.....
March 19, 2021 Case Laws Income Tax

Income from house property - ALV determination - AO has though adopted the rate of rent as it was agreed upon between the parties in respect of property in the vicinity.....
March 19, 2021 Case Laws Income Tax

Unexplained deposits made in Bank Account - Whether the amount represents receipt from transport business and taxable u/s 44AE - Held No - This claim could have been......
March 19, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - under-reporting of capital gains - where the relevant facts have been overlooked and has not taken cognizance of, resulting....
March 19, 2021 Case Laws Income Tax

Deduction u/s 35(2AB) - expenditure incurred on R&D centre - AO held that in the absence of Form 3CL, such deduction is not allowable - the assessee should not be......
March 19, 2021 Case Laws Customs

Seeking release of seized consignment - Section 110 (2) read with the proviso thereto - SCN not issued within six month and further extension of six month sought - The......
March 19, 2021 Case Laws Customs

Refund of SAD - sales during pre-GST period - Sale of goods at NIL / Exempted rate of VAT - both the authorities have wrongly relied upon the decision of the Apex Court.....
March 19, 2021 Case Laws Central Excise

Method of Valuation - assessable value adopted for payment of duty is lower than the actual cost of manufacture of said products - there is no flow back of additional......
March 18, 2021 Case Laws GST

Classification of services - services provided by main contractors - pure services or not - Project Development Service and Project Management Consultancy services......
March 18, 2021 Case Laws GST

Classification of supply - supply of services or not - subsidized shared transport facility provided to employees in terms of employment contract through third party......
March 18, 2021 Case Laws GST

Benefit of exemption from GST - Services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jaan Shikshan......
March 18, 2021 Case Laws GST

Profiteering - restaurant service - reduction in the GST rate not passed - The profiteered amount is determined as ₹ 78,41,754/- as has been computed in......
March 18, 2021 Case Laws Income Tax

Validity of the order of ITAT - Matter remitted back to the file of the Assessing Officer for reconsideration by Tribunal - Bogus LTCG - There was no material, which......
March 18, 2021 Case Laws Income Tax

TDS u/s 195 - amounts paid by the assessee to the non-resident computer software manufacturers / suppliers as consideration for the resale / use of computer software, is....
March 18, 2021 Case Laws Income Tax

TP Adjustment - selection of MAM - CUP cannot be applied on basis of comparable uncontrolled transactions- internal or external- that are undertaken in different......
March 18, 2021 Case Laws Income Tax

Disallowance of depreciation on Car - Although, the assessee could have made efforts to obtain a copy of the purchase invoice from the hypothecating bank and produced it....
March 18, 2021 Case Laws Income Tax

Method of accounting - taxation of an amount as income - It is not the case of the revenue that the income under these projects have not been offered to tax in......
March 18, 2021 Case Laws Income Tax

Unexplained Investment u/s 68 instead of u/s 69 - there is total lack of application of mind, the Assessing Officer had not formed the opinion objectively with reference....
March 18, 2021 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - Provisions of Section 2(22)(e) relating to loan or advance can be deemed as dividend only to the extent of accumulated profit or.....
March 18, 2021 Case Laws Income Tax

Excess claim of depreciation on boilers - The finding of the ld.CIT(A) is not based on correct appreciation of the material facts, rather the ld.CIT(A) has misconstrued.....
March 18, 2021 Case Laws Income Tax

Change in method of revenue recognition - Non recognizing income by changing the method - There is no valid explanation for claiming expenses related to the CAS services....
March 18, 2021 Case Laws Customs

Refund claim - Principles of unjust enrichment - the proof that, the incidence of duty has not been passed on - State represents the people of the country. - No one can.....
March 18, 2021 Case Laws Customs

Benefit of MEIS-Scheme - It is not case of conversion of shipping bills from one export promotion scheme - it is only a correction by a procedural lapse putting “Y”......
March 18, 2021 Case Laws Insolvency and Bankruptcy

Reinstating CIRP - Failure of corporate debtor to replay as per the settlement agreement - essence of time in the Settlement Agreement - Appellant has not been able to......
March 18, 2021 Case Laws Insolvency and Bankruptcy

Validity of Resolution Plan as approved - Expression fo Interest - application of a person who has not participated in CIRP - eligibility criteria for the prospective......
March 18, 2021 Case Laws Service Tax

Classification of services - Banking and other Financial Services or not - Since the basic function of the appellant is to construct the houses and then to sell it......

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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