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Highlights / Annotations / Catch Notes For March of 2021

Home Highlights March March 2021 Year 2021

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Showing 301 to 350 of 462 Records

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March 11, 2021 Case Laws VAT and Sales Tax

Classification of goods - Glow Mint Moisturiser - Glow Fair Moisturiser etc. - Even the supplier is aptly described as Glamour World. It is of course unsafe to base our.....
March 11, 2021 Case Laws VAT and Sales Tax

Allegation of taking Bribe - Petitioner, VAT officer, entered into a conspiracy with the assessee, under investigation, for an amicable settlement of the matter - It......
March 11, 2021 Case Laws Indian Laws

Period of limitation for filing an application u/s 11 of the Arbitration and Conciliation Act, 1996 - The period of limitation for filing an application under Section 11....
March 11, 2021 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability on Director - The prosecution under section 138 of the Act can be launched for vicarious liability against any person, who at......
March 11, 2021 Case Laws Indian Laws

Dishonor of Cheque - Personal liability of the Director / Signatory of the Company - The appellant is not entitled to contend that the offence has been committed by the.....
March 10, 2021 Case Laws GST

Requirement of furnishing "Bond" as directed by the HC earlier - whether the Bond should be accompanied by bank guarantee/security - seeking release of goods/vehicle on.....
March 10, 2021 Case Laws GST

Best judgment assessment made u/s 62(1) of GST - ex-parte order - Principles of Natural Justice - permission of filing of a monthly return after due date, subject to......
March 10, 2021 Case Laws Income Tax

Addition u/s 41(1) - amount ceased to be a liability - The amounts paid as tax has not been obtained in 1995- 96 as the same had not been refunded. Until the amount of......
March 10, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Assessee is required to be specifically made aware of the charges to be leveled against him/her. - Initiating penalty on the basis of invalid......
March 10, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - As reopening of the assessment has been made on the basis of AIR information which is not based on correct facts and the AO has not......
March 10, 2021 Case Laws Direct Taxes

Prohibition of Benami Property Transactions - Petitioner contends that the Petitioner as the head of a joint family representing him and his brothers are absolute owners....
March 10, 2021 Case Laws Direct Taxes

Benami Property - Transaction entered into between spouses - while enacting the Act, the legislatures have kept in mind the practical scenario of the society where a......
March 10, 2021 Case Laws Customs

Jurisdiction of DRI to issue Show Cause Notice (SCN) - Proper Officer - If it was intended that officers of the Directorate of Revenue Intelligence who are officers of......
March 10, 2021 Case Laws Customs

Extended period of limitation - It is pertinent to note that the importer had asked for a first check and had shown the cameras and the cameras were offered on 20.3.2012....
March 10, 2021 Case Laws Customs

Condonation of delay of 21 days in filing appeal - The delay of 21 days in filing the appeal before Commissioner (Appeals) is not an inordinate delay and is not......
March 10, 2021 Case Laws Customs

Refund of SAD - goods were sold prior to issuance of out of charge order by the Customs - merely the goods were sold prior to issuance of out of charge order by the......
March 10, 2021 Case Laws Central Excise

SVLDRS - re-determination of the 'amount payable' under the scheme - The deposit towards duty paid during investigation and during pendency of appeal proceedings in the.....
March 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - appellant accused claimed innocence - when the complainant exhibited all these documents in support of his complaints and recorded the statement of.....
March 10, 2021 Case Laws Indian Laws

Seeking for appointment of a Sole Arbitrator for adjudication of disputes between the parties - The emails dated 22nd July, 2014 and 25th July, 2014 produced here for......
March 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - scope of the term "other association of individuals" in case of a joint liability of two or more persons - Two private individuals cannot be said to....
March 9, 2021 Case Laws GST

Refund of unutilized input tax credit - When the law requires that no application for refund shall be rejected without giving an applicant an opportunity of being heard,....
March 9, 2021 Case Laws GST

Summons issued u/s 70 of the CGST Act, 2017 - The department would like to now proceed further in accordance with law - Even as on date, if the writ applicants have an......
March 9, 2021 Case Laws GST

Recovery of amounts of tax / GST collected by its vendors (members of the petitioner association), but not deposited - The members of the petitoner association are at......
March 9, 2021 Case Laws Income Tax

Claim for deduction in respect of taxes paid abroad - AO directed to allow the deductions in respect of taxes paid by the assessee abroad, in respect of which no foreign....
March 9, 2021 Case Laws Income Tax

Claim for refund of the taxes paid abroad, by the Indian tax authorities - No part of the income earned abroad had actually suffered tax in India, relief under section......
March 9, 2021 Case Laws Income Tax

Deemed dividend u/s.2(22)(e) - The provisions of section 2(22)(e) of the Act, is a deeming provision and should be construed strictly. It is an established fact that the....
March 9, 2021 Case Laws Income Tax

Disallowance of the claim of depreciation on intangible asset - amalgamation scheme initiated - when there is no transfer of the asset as well as there is no valuation......
March 9, 2021 Case Laws Income Tax

Advance ruling application u/s 245R - We do not find any design to avoid tax by any illegal or improper means. The submission of the Revenue is mostly on the merits of......
March 9, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - It is a settled principle of law that the AO cannot justify by taking recourse to some material and information beyond the scope of the....
March 9, 2021 Case Laws Income Tax

Revision u/s 263 - Addition u/s 68 - Assessee has discharged the onus on it; and twice the AO enquired about it and in the reassessment this issue has been thoroughly......
March 9, 2021 Case Laws Income Tax

TDS u/s 194C - TDS liability of aggregator of CABs / Taxis - one wing of the legislature has recognized Uber B.V. as an aggregator and not a service provider which again....
March 9, 2021 Case Laws Income Tax

Allocating expenses to agricultural income and non-agricultural income - AO having accepted fact that Head Office expenses needs to be apportioned between agricultural......
March 9, 2021 Case Laws Income Tax

Addition u/s 68 - Unexplained share capital - both the nature & source of the share application and premium received by it was fully explained by the assessee. -......
March 9, 2021 Case Laws Income Tax

Disallowance of non-compliance charges amounting paid to National Stock Exchange - in the tax audit report, the auditor, in his own wisdom, has stated that this amount......
March 9, 2021 Case Laws Income Tax

Loss on sale of depreciable assets - CIT(A) rejected the claim - non-filing of the return of income by due date can be basis for denial of claim for carry forward of......
March 9, 2021 Case Laws Income Tax

Deduction u/s 80IAB - development of SEZ - BOA has granted approval to the assessee. This approval has not been cancelled or suspended. It was valid. The assessee has......
March 9, 2021 Case Laws Income Tax

Unexplained deposits - the CIT (A) has neither verified the evidence by herself nor has called for any remand report from the AO, but has summarily accepted the evidence....
March 9, 2021 Case Laws Income Tax

Revision u/s 263 - TP Adjustment - Where the direction of the DRP have been held to be part of the assessment order, then, there can be no doubt that TP order is also......
March 9, 2021 Case Laws Companies Law

Maintainability of suit before Civil Court - Relegating the parties to continue with the civil suit would thus not be appropriate remedy, considering the manner in which....
March 9, 2021 Case Laws Insolvency and Bankruptcy

The NCLT/NCLAT could have exercised jurisdiction under section 60(5)(c) of the IBC to stay the termination of the PPA by the appellant, since the appellant sought to......
March 9, 2021 Case Laws Insolvency and Bankruptcy

Revision of claim towards salary after the approval of resolution plan - The Applicant had very conveniently decided to sleep over his right from the order dated......
March 9, 2021 Case Laws Insolvency and Bankruptcy

Rejection of fresh claim after the approval of Resolution Plan - The claims are to be filed in response to public notice which RP/IRP issued. In such contingency, after.....
March 9, 2021 Case Laws Service Tax

Rejection of application under SVLDRS - Effect of remanding back the order by the Tribunal for De-Novo adjudication - though the appeal of petitioner No.1 was heard by......
March 9, 2021 Case Laws Service Tax

Amnesty scheme - SVLDRS - Petitioner’s case falls within the ambit of ‘enquiry or investigation’, as the Petitioner was issued summons dated 10.05.2019 by the......
March 9, 2021 Case Laws Central Excise

Classification of goods - In any case all the show cause notices were issued only on and after 30.08.1995, raising a classification dispute, after having approved the......
March 9, 2021 Case Laws Service Tax

Validity of Show Cause Notice - SCN issued by the department without providing audit report to the petitioner - since, the matter is at the stage of show cause notice......
March 9, 2021 Case Laws Indian Laws

Dishonor of Cheque - Prosecution must prove the guilt of an accused beyond all reasonable doubt. The standard of proof so as to prove a defence on the part of an accused....
March 8, 2021 Case Laws Insolvency and Bankruptcy

CIRP - Former Employees claiming arrears of salary - Period of limitation - at least to the extent of an acknowledgement made by the then Managing Director of the......
March 8, 2021 Case Laws Insolvency and Bankruptcy

Failure to implement Resolution Plan - The appellant has been unable to raise the funds - Ultimately, what the request of the appellant reduces itself to, is that it......
March 8, 2021 Case Laws Insolvency and Bankruptcy

Doctrine of piercing the corporate veil - In proceedings for declaration of Wilful Defaulter, the corporate veil has to be lifted in order to examine the role of the......

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

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