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Highlights / Annotations / Catch Notes For March of 2021

Home Highlights March March 2021 Year 2021

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Showing 351 to 400 of 462 Records

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March 8, 2021 Case Laws VAT and Sales Tax HC

Petitioner's Claims Dismissed for Not Meeting Pre-Deposit Requirement u/s 62(5) of Punjab VAT Act.
March 8, 2021 Case Laws Central Excise HC

Court Questions Penalty on Assessee Due to Insufficient Evidence of Material Diversion; Show Cause Notice Not Justified.
March 8, 2021 Case Laws VAT and Sales Tax HC

Court Rules Tax Refund Justified for Company on Excess Tax Paid for Diesel in Inter-State Trade for Mining Activities.
March 8, 2021 Case Laws Indian Laws HC

Disciplinary committee finds accountant guilty of misconduct on probability, questions raised on continuing without complainant's insistence.
March 8, 2021 Case Laws GST HC

Appeal Delay Condonation Denied: Appellate Authority Lacks Jurisdiction Beyond One-Month Extension u/s 129(1)(b) Penalty.
March 8, 2021 Case Laws Income Tax HC

Appeal Dismissed by ITAT Due to Unexplained 1924-Day Delay in Filing; Restoration Motion Denied.
March 8, 2021 Case Laws Income Tax AT

Transfer pricing adjustments should target only international transactions with associated enterprises, not entire entities, per ESAS - ALP guidelines.
March 8, 2021 Case Laws Income Tax AT

Sub-brokerage payments qualify as allowable business expenditures u/s 37; A.O.'s dismissal based on invalid evidence.
March 8, 2021 Case Laws Service Tax AT

Court Rejects Service Charge Claim on Non-Refundable Contribution for 'Renting of Immovable Property Service' Due to Lack of Evidence.
March 8, 2021 Case Laws Income Tax AT

Unexplained Investments and Income Surrender u/ss 69, 115BBE: Loss Set-Off Allowed Until 2016-17. Case Reconsidered.
March 8, 2021 Case Laws Income Tax AT

Assessment Order Invalidated: Jurisdictional Error Due to Wrong ITO Issuing Notice u/s 143(2.
March 8, 2021 Case Laws Income Tax AT

Income Tax Deduction u/s 80IC Upheld for Transport, Power, and Interest Subsidies Linked to Business Profits.
March 8, 2021 Case Laws Income Tax AT

Income from Non-Nursery Activities Not Exempt as Agricultural Income u/s 10(1), Appeal Dismissed.
March 8, 2021 Case Laws Income Tax AT

Refundable Security Deposit Not Subject to TDS u/s 194IA; No Default for Non-Deduction of TDS.
March 8, 2021 Case Laws Income Tax AT

Assessee Seeks 84-Day Delay Condonation for Appeal Due to Legal Counsel Change, Citing Income Tax Act Purpose.
March 8, 2021 Case Laws Insolvency and Bankruptcy Tri

Corporate debtor's resolution plan approved; addresses farmers' FRP dues. No new obligations for applicant post-resolution.
March 6, 2021 Case Laws GST DSC

Rohtak Court Lacks Jurisdiction for DGGI Case; Matter to Be Filed in New Delhi Court Under CGST Act.
March 6, 2021 Case Laws Income Tax HC

High Court Upholds ITAT's Decision on Share Premium Valuation u/s 56(2)(vii)(b); No Flaws Found in Method Used.
March 6, 2021 Case Laws Income Tax AT

Taxpayer's Challenge Fails as Reassessment Validity Hinges on Recorded Reasons, Not Provided by Taxpayer. No Error Found.
March 6, 2021 Case Laws Income Tax AT

Section 153A: Assessee's statement alone can't justify estimated additions without corroborative evidence found during a search.
March 6, 2021 Case Laws Income Tax AT

Trust Assessment: A.O. Wrongly Rejects Explanation Due to Common Director, Lacks Evidence u/s 68.
March 6, 2021 Case Laws Income Tax AT

Expenditures like stamp charges and loan fees deemed revenue, not capital; allowed for tax purposes.
March 6, 2021 Case Laws Income Tax AT

No Further Revision Allowed u/s 263 if Assessing Officer Follows Pr. CIT Directions Under Income Tax Act.
March 6, 2021 Case Laws Income Tax AT

Court Upholds 15% Revenue Attribution to Indian Permanent Establishment; Rule 27 Invoked to Challenge CIT(A) Decision.
March 6, 2021 Case Laws Income Tax AT

Doctrine of Merger Inapplicable: Jurisdiction Issue Not Raised or Considered by Superior Court, No Binding Order Exists.
March 6, 2021 Case Laws Customs HC

Court Rules Shipping Bill Amendment Valid; Declares Circular Ultra Vires Under Articles 14, 19(1)(g), and Customs Act Section 149.
March 6, 2021 Case Laws Customs AT

Refund of Special Additional Duty Granted After Proving No Unjust Enrichment via Chartered Accountant Certification.
March 6, 2021 Case Laws Companies Law AT

Majority Shareholders Approve Share Capital Reduction; Company Ordered to Revalue Shares, Compensate Shareholders at Fair Price.
March 6, 2021 Case Laws Service Tax HC

High Court Upholds Tribunal's Interpretation of Rules 5 and 6 on CENVAT Credit Refunds for 100% EOUs.
March 6, 2021 Case Laws Service Tax AT

SEZ Unit's Service Tax Refund on Insurance Services Upheld; Absence from Approval List Not Grounds for Rejection.
March 6, 2021 Case Laws Service Tax AT

Penalty for Wrongful CENVAT Credit Availment Removed Due to Lack of Justification u/r 15(1.
March 6, 2021 Case Laws Service Tax AT

Auctioneering via sealed bids isn't "auctioneer's service"; direct lending by appellants isn't business support for banks.
March 6, 2021 Case Laws Central Excise HC

High Court Overturns Tribunal's Penalty Reduction u/r 26(2); Finds Insufficient Justification for Credit Reversal.
March 6, 2021 Case Laws Indian Laws SC

Supreme Court Affirms International Nature of Transaction; Delhi High Court Lacks Jurisdiction to Appoint Arbitrator.
March 5, 2021 Case Laws GST AAR

Taxable Status of Works Contracts for Government Entities under GST: Commercial Services Subject to Taxation.
March 5, 2021 Case Laws GST DSC

Meerut Court Lacks Jurisdiction in DGGI Case; Transfers Records to Patiala House Court, New Delhi for Proper Proceedings.
March 5, 2021 Case Laws Income Tax HC

Assessee Denied Section 10(21) Tax Benefits Due to Classification as Institution by AO and DITE Approval.
March 5, 2021 Case Laws Income Tax HC

High Court Quashes Penalty for Late Filing of Annual Information Return Due to Lack of 60-Day Notice u/s 271FA.
March 5, 2021 Case Laws Income Tax AT

Tax Penalty u/s 271(1)(b) Overturned: Non-Receipt of Notices Justifies Non-Compliance for Government Employee.
March 5, 2021 Case Laws Income Tax AT

Taxpayer's Past Declarations Don't Bind Current Year; No Estoppel Against Statute; No 'Colourable Device' Found.
March 5, 2021 Case Laws Customs HC

High Court Rectifies Tribunal Order After Judicial Member Finds Clear Mistake in Records, Favoring Petitioner's Case.
March 5, 2021 Case Laws Customs HC

Supreme Court Confirms Section 114A of Customs Act: Penalty Equals Either Duty or Interest, Not Both.
March 5, 2021 Case Laws Customs AT

Customs House Agent Escapes Penalty u/s 112 Due to Lack of Evidence in Mis-declaration Case.
March 5, 2021 Case Laws Insolvency and Bankruptcy Tri

Corporate Guarantees Not Preferential Transactions u/s 43 of Insolvency and Bankruptcy Code.
March 5, 2021 Case Laws VAT and Sales Tax HC

Petitioner in IT services failed to seek proper tax guidance under Tamil Nadu VAT Act 2006, risking compliance issues.
March 5, 2021 Case Laws Service Tax HC

SVLDRS Scheme Offers Partial Tax Immunity; Section 125 Calls for Liberal Interpretation to Boost Voluntary Disclosures.
March 5, 2021 Case Laws Central Excise HC

Court Upholds Penalties for Capital Goods Removal Without Duty Payment, Violating CENVAT Credit Rules, 2004. Petitioners' Challenge Fails.
March 5, 2021 Case Laws Central Excise AT

Flats Bought with Gifted Funds Cannot Be Seized for Late Husband's Central Excise Dues Recovery.
March 5, 2021 Case Laws Central Excise AT

Cutting and slitting not considered manufacturing u/s 2(f) of Central Excise Act; no Excise Duty on resulting scrap.
March 5, 2021 Case Laws VAT and Sales Tax HC

Validity of Tax on Goods Use Transfer Under Review; Lacks Clear Test u/s 65(105)(zzzzj) Finance Act 1994.

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