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Highlights / Annotations / Catch Notes For March of 2021

Home Highlights March March 2021 Year 2021

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Showing 201 to 250 of 462 Records

1 2 3 456 7 8 9........ 10

March 18, 2021 Case Laws Service Tax

Refund of Service Tax - construction services provided by them to Haryana Housing Board - Haryana Housing Board has also filed refund claim which was entertained by the.....
March 18, 2021 Case Laws Central Excise

Principles of natural Justice - the order of Appellate Tribunal passed without dealing with any of the submissions made by the appellant - It is evident that the......
March 18, 2021 Case Laws Central Excise

Continuation of Criminal Proceedings - matter is pending for adjudication - The proceedings initiated against these petitioners are kept in abeyance till the disposal of....
March 18, 2021 Case Laws Central Excise

Clandestine production and removal - shortage of goods - duty evasion - The reliance of third party documents while conforming demand against present appellant is......
March 18, 2021 Case Laws Central Excise

CENVAT Credit - input - HR coils - MS plates - HT strappings - HRSS plates - GI flat - Grate Plate - CI Bend - MS Boiler Plates - SS Plates - these items are part and......
March 17, 2021 Case Laws GST

Classification of services - Leasing - Royalty - exploration of natural resources - This activity of payment of lease charge/ dead rent/ royalty is towards the supply of....
March 17, 2021 Case Laws GST

Levy of penalty - In the present case, the course adopted by the appeal authority leaves a lot to be desired. The appeal authority appears to have only considered and......
March 17, 2021 Case Laws GST

Seeking to revise/correct/file afresh declaration in GST Form TRAN-1 to enable it to claim transitional credit of eligible duties - This Court grants liberty to the......
March 17, 2021 Case Laws Income Tax

Late fee levied u/s 234E - delay in furnishing the tax deducted at source statement - the amendment to section 200A of the Act came into effect from 01/06/2015 and is......
March 17, 2021 Case Laws Income Tax

Penalty levied under 271(1)(c) - The revenue has tried to make out a case that since the addition was made pursuant to information from sales tax department, this......
March 17, 2021 Case Laws Income Tax

Disallowance of carry forward of business/unabsorbed depreciation in absence of evidences - when the issue is already pending before the learned Assessing Officer for......
March 17, 2021 Case Laws Insolvency and Bankruptcy

Condonation of delay of 193 days in filing appeal - The ‘time spent’ in prosecuting the legal remedy by the Petitioner/Appellant/Bank is required to be excluded while......
March 17, 2021 Case Laws Service Tax

Valuation - inclusion in taxable services or not - expense incurred by the agents, namely, travel, conveyance and vehicle running expenses, training expenses, printing......
March 17, 2021 Case Laws Service Tax

CENVAT credit - input services - It is immaterial that where is the location of the service was provided. It is important to see that irrespective of such services have.....
March 17, 2021 Case Laws Central Excise

Seeking appropriation of refund due to it in respect of one of its units against the demand in respect of its another unit - provisional assessment - the appellant had......
March 17, 2021 Case Laws VAT and Sales Tax

Input Tax Credit - The learned Single Judge was justified in dismissing the writ petitions as the appellant was claiming input tax credit based upon Form VAT 240 and by.....
March 16, 2021 Case Laws GST

Levy of service tax / GST on royalty - scope of the term "taxable service" - royalty in quarrying stones - While the revenue is not restrained from conducting and......
March 16, 2021 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - validity of notice issued u/s 274 - mere failure to tick mark the applicable grounds - These proceedings culminate under a different......
March 16, 2021 Case Laws Income Tax

Rejection of application under Direct Tax Vivad Se Vishwas Act, 2020 (DTVSVA) - Appellant / Assessee has filed an appeal with the application for condonation of delay......
March 16, 2021 Case Laws Income Tax

Tax evasion in the guise of tax planning - Colourable Devise - arrangement to avoid payment of taxes on account of correct quantum of capital gain that would result on......
March 16, 2021 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Filing of revised return offering an additions sum after initiating enquiry proceedings after the expiry of permissible period - Once we.....
March 16, 2021 Case Laws Income Tax

TDS u/s 195 - Scope of the term 'Interest' - Monitoring fees paid by the assssee to DEG Bank, Germany qualified as ‘interest’ both under Income-tax Act, 1961 as well as.....
March 16, 2021 Case Laws Income Tax

Addition u/s 41(1) - cessation of liability - waive of loan as part of one time settlement of loan with the banks - The benefit gained by the assessee on account of......
March 16, 2021 Case Laws Income Tax

Unexplained expenditure - Additions u/s 69C - commission paid by account payee cheques - no such details of the property, which has been sold through those persons, have....
March 16, 2021 Case Laws Income Tax

Nature of land sold after plotting - Agriculture land or not - Merely for the reason that no agricultural operations was carried out during the period and subsequent use....
March 16, 2021 Case Laws Income Tax

Maintainability of appeal before the CIT(A) u/s 246A - interlocutory order disposing off objections filed by assessee against reopening of the concluded assessment u/s......
March 16, 2021 Case Laws Income Tax

Appropriate rate for benchmarking - receivables from AEs - it would be most appropriate if the LIBOR rate is applied as most appropriate rate of interest for imputing......
March 16, 2021 Case Laws Insolvency and Bankruptcy

CIRP - Neither the Section of law nor the Regulation says that the claim of a debt can be made only when there is a default. The debt and default would be a sine qua non....
March 16, 2021 Case Laws Insolvency and Bankruptcy

Backdoor entry for approval of resolution plan - The action of the RP and CoC is in violation of the express provisions of the Code and Regulations made thereunder.......
March 16, 2021 Case Laws VAT and Sales Tax

Violation of principles of natural justice - Refund of VAT paid on goods sold - The appellate authority appointed by the Government for hearing appeals under Section 72.....
March 16, 2021 Case Laws VAT and Sales Tax

Classification of goods - Chandrika Soap - Handmade soap or not - It must be predominantly made by hand. It does not matter if some machinery is also used in the process....
March 16, 2021 Case Laws Indian Laws

Period of limitation for appointment of Arbitrator - The Appellant’s laconic letter dated 23.01.2007, which stated that the matter was under consideration, was within......
March 16, 2021 Case Laws Indian Laws

Petition of the Revenue is rejected on the ground that in the case on hand, no assessment determining the obligation/liability under the Luxuries Act is made, penalty......
March 15, 2021 Case Laws GST

Scope of Advance Ruling application - functions entrusted to a municipality under article 243W of the Constitution - pure services or not - In the present case the......
March 15, 2021 Case Laws Income Tax

Period of limitation for palling an order passed by the TPO u/s 92CA (3) read with section 153 - Computation of period of 60 days given by the taxpayer extracted in the.....
March 15, 2021 Case Laws Income Tax

Determination of amount payable as compensation - the cut-off date for the purpose of determining its taxability is the date when the assessee was found to be entitled......
March 15, 2021 Case Laws Income Tax

Penalty u/s. 271(1)(c) - surrender of income in survey proceedings - From the conduct of the assessee, it is clear that the surrender was lacking voluntariness. In our......
March 15, 2021 Case Laws Income Tax

Validity of assessment - Jurisdiction - An irregularity in the assessment order may be rectified by remitting back the matter to the assessment. In the case on hand it......
March 15, 2021 Case Laws Income Tax

Chargebility of interest income - In view of the terms of contract, the fixed deposit and earning of interest on such fixed deposit was intricately connected with the......
March 15, 2021 Case Laws Income Tax

Disallowance towards interest expenses incurred on term loans - The loan having been utilized for acquisition of capital asset in the earlier years is thus not an......
March 15, 2021 Case Laws Income Tax

Addition on account of suppression of sale - The entire amount of suppressed sale cannot be treated as income of the assessee. It is because there was no evidence......
March 15, 2021 Case Laws Customs

Customs Brloker - Penalty u/s 112(a) of the Customs Act, 1962 and Section 114AA of the Customs Act, 1962 - misdeclaration of imported consignment - clearance of cosmetic....
March 15, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Renewal of lease of land - clearance of past dues - It is also not in doubt that required approvals have to be given by the concerned......
March 15, 2021 Case Laws Service Tax

100% EOU - Refund of unutilized CENVAT credit of service tax availed on input services - The appellant is entitled to refund of CENVAT credit in relation to input......
March 15, 2021 Case Laws Indian Laws

Dishonor of Cheque - rebuttal of presumption - Although it is not necessary for the accused to enter the witness box, the burden of proof is required to be discharged by....
March 15, 2021 Case Laws Indian Laws

Appeal of the Bank under the SARFAESI Act - The present case, is a classic example how the judicial system is getting clogged with frivolous litigation. The facts and......
March 14, 2021 Case Laws GST

Classification of goods - Geo Membrane for Water Proof Lining Fabrics - The product of the applicant namely “Geo Membrane for Waterproof Lining fabrics (also referred to....
March 14, 2021 Case Laws GST

Exemption from GST - State Examination / Education Board - The applicant is eligible to claim exemption benefit, in respect of services supplied for the exams mentioned.....
March 14, 2021 Case Laws Service Tax

Petitioner’s declaration under the scheme (SVLDRS) was rejected on the ground that petitioner had filed the declaration after initiation of enquiry - - The respondent No....
March 14, 2021 Case Laws GST

Bail application - allegation of issuing fake invoices - there are no instance of the petitioners tampering with documents or trying to influence any witness being......

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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