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Highlights / Annotations / Catch Notes For March of 2021

Home Highlights March March 2021 Year 2021

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Showing 401 to 450 of 462 Records

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March 5, 2021 Case Laws VAT and Sales Tax HC

Court Rules Assessee Proved Input Tax Credit Claim; Not Liable for Supplier's Tax Payment Failure.
March 5, 2021 Case Laws VAT and Sales Tax HC

High Court Reviews Tribunal's Dismissal on VAT, Sales Tax in Firm Asset Transfer Case: Dissolution vs. Sale Debate.
March 5, 2021 Case Laws VAT and Sales Tax HC

Court Finds Sample Invoices Insufficient to Prove Works Contract Under Article 226 in VAT, Sales Tax Case.
March 4, 2021 Case Laws GST AAR

Mysuru Zoo Restaurant Must Pay 5% GST on Food Supplies Without Claiming Input Tax Credit.
March 4, 2021 Case Laws GST AAR

Hand Sanitizer Not Classified as Medicinal Product Under HSN 3004 Due to Lack of Disease-Specific Prophylactic Use.
March 4, 2021 Case Laws GST AAR

Hand Sanitizers Classified as Disinfectants, Not Drugs: Alcohol-Based Products Not Considered Medicaments.
March 4, 2021 Case Laws GST DSC

Bail Denied for Alleged ITC Fraud Due to Offense Severity, Accused's Role, and Current Evidence.
March 4, 2021 Case Laws Income Tax SC

Indian Residents Not Required to Deduct Tax for Payments to Foreign Software Suppliers Under IT Act Section 195.
March 4, 2021 Case Laws Income Tax HC

High Court dismisses writ petition; conditions for interest waiver u/s 220(2A) of Income Tax Act must be jointly met.
March 4, 2021 Case Laws Income Tax AT

Books of accounts rejected u/s 145(3) due to unverified purchases and expenses; income estimation required.
March 4, 2021 Case Laws Income Tax AT

Interest Expenses Allowed u/s 36(1)(iii) as Funds Not Misused or Prematurely Repaid.
March 4, 2021 Case Laws Income Tax AT

Income Additions Require Evidence, Not Assumptions: Unsupported 2% Commission on Accommodation Entries Deemed Unsustainable.
March 4, 2021 Case Laws Income Tax AT

Reassessment u/s 147 Invalid: AO Lacked Concrete Evidence, Relied Only on CIB Report, No Nexus Established.
March 4, 2021 Case Laws Customs HC

Authority Must Exercise Fair Discretion in SVLDRS Declaration Rejections, Ensuring Natural Justice and Right to Hearing.
March 4, 2021 Case Laws Insolvency and Bankruptcy HC

Court Rules Section 18 Acknowledgment Does Not Extend Limitation for CIRP; Tribunal Can't Admit Late Bank Application.
March 4, 2021 Case Laws Insolvency and Bankruptcy AT

Appellant's Financial Troubles Can't Block Corporate Insolvency Resolution Process: Debt and Default Undisputed.
March 4, 2021 Case Laws Insolvency and Bankruptcy AT

Resolution Professional Needs 66% CoC Approval for Interim Finance Under IBC Section 28; Adjudicating Authority's Order Overturned.
March 4, 2021 Case Laws Service Tax HC

Declaration Rejection Invalidated Due to Natural Justice Breach; Authority Failed to Share Key Document with Affected Party.
March 4, 2021 Case Laws Service Tax HC

Court: Service Tax Registration Not Required for CENVAT Credit Refund on Export Input Services.
March 4, 2021 Case Laws Central Excise AT

12% Interest Awarded on Delayed Tax Refund from Deposit Date to Refund Date in Tax Matter Case.
March 4, 2021 Case Laws Central Excise AT

Tribunal's Clear Orders Upheld: Unlawful Duplication of Demand Overturned After Remand; Appeal Proper Route for Disagreement.
March 4, 2021 Case Laws VAT and Sales Tax HC

Automatic Interest Applied on Self-Assessment Tax Defaults; Adjudication Required for Incomplete Returns per Rule.
March 4, 2021 Case Laws VAT and Sales Tax HC

Court Deems Notice Necessary to Address Alleged Turnover Suppression Affecting Tax Payment Delay and Penal Interest Imposition.
March 4, 2021 Case Laws Indian Laws SC

Limitation Period for Objections to Arbitral Award Starts When Signed Copy is Available, Here on 19.05.2018.
March 3, 2021 Case Laws Income Tax HC

High Court Rules Revenue Unjustified in Denying Trust Registration & Approval; CIT's Scrutiny u/s 12AA(3) Needed.
March 3, 2021 Case Laws Income Tax HC

Petitioner Challenges Lack of Interim Stay in Settlement Case u/s 245C; Conditional Stay Granted by Single Judge Bench.
March 3, 2021 Case Laws Income Tax HC

High Court Confirms Income Additions Based on 26AS Statement; Petitioner Failed to Dispute Entries or Maintain Proper Records.
March 3, 2021 Case Laws Income Tax HC

Court Upholds Section 206AA: Everyone, Including Those with Non-Taxable Income, Must Obtain a PAN.
March 3, 2021 Case Laws Income Tax AT

Company Wins Approval to Remit Superannuation Fund Contributions Under IT Act Section 40A(9.
March 3, 2021 Case Laws Income Tax AT

Section 263 Revision Order Set Aside: Pr.CIT Finds No Error in AO's Assessment Despite Lack of Expense Verification.
March 3, 2021 Case Laws Income Tax AT

Company's Reimbursement of Sub-distributor Expenses Not Managerial Services; No Tax Deduction Required u/s 194J.
March 3, 2021 Case Laws Income Tax AT

Interest Rate Variance on FCCDs Within Limits; Tax Officer's Adjustment Unwarranted, Income Addition to Be Removed.
March 3, 2021 Case Laws Income Tax AT

Appellate Authority Upholds Use of TNMM Over Resale Price Method for Transfer Pricing Adjustment in ALP Calculation.
March 3, 2021 Case Laws Customs HC

Petitioner Denied MEIS Reward Due to Declaration Error; Entitled to Rewards for Exporting Notified Goods Under FTP 2015-20.
March 3, 2021 Case Laws Insolvency and Bankruptcy SC

IBC Moratorium: Cheque Dishonor Cases Barred for Corporate Debtors, Continue Against Individuals Per Section 141 of Negotiable Instruments Act.
March 3, 2021 Case Laws Service Tax HC

Court Dismisses Appeal as Time-Barred u/s 85(3A) of Finance Act, 1994; Indian Limitation Act Section 5 Not Applicable.
March 3, 2021 Case Laws Service Tax HC

High Court Dismisses Petition Alleging Bias in Preventive Show-Cause Notice Under Master Circular Paragraph 5.0.
March 3, 2021 Case Laws VAT and Sales Tax HC

Writ Petition Maintainability Challenged: Procedural Lapses in 2008-09 Penalty Order; Dealer Denied Personal Hearing Under Article 226.
March 2, 2021 Case Laws GST HC

Taxpayer's Input Tax Credit Denied Due to GST-Tran-1 Form Error; High Court Orders Verification by GST Officer.
March 2, 2021 Case Laws Income Tax HC

Assessment Reopening u/s 147 Justified: Direct Nexus Between Income Escapement Material and Information Found.
March 2, 2021 Case Laws Income Tax AT

Assessee's Appeal on Section 50C Valuation Denied: No Statutory Right u/s 246A for Valuation Officer Reference.
March 2, 2021 Case Laws Income Tax AT

Court Rules Against Ad Hoc Disallowance of 30% Advertisement Expenses Benefiting Third Parties, Orders Deletion of Disallowance.
March 2, 2021 Case Laws Income Tax AT

CIT-A Lacked Jurisdiction in Issuing 50 Orders, Ignoring DGIT Directions; Actions Prejudicial to Revenue Interests.
March 2, 2021 Case Laws Income Tax AT

Security Deposit Not Taxable Income Due to Conditional Transfer Agreement, Case Highlights Development Rights Sale.
March 2, 2021 Case Laws Insolvency and Bankruptcy SC

CIRP under IBC Section 7 proceeds despite pending winding-up petition; NCLT jurisdiction prevails over Companies Act once criteria met.
March 2, 2021 Case Laws Indian Laws SC

Supreme Court Criticizes Misuse of FIR in Cheque Dishonor Case, Urges High Court to Quash Under Article 226 or Section 482.
March 2, 2021 Case Laws VAT and Sales Tax HC

Goods Like Seat Covers and Cycle Locks Qualify as "Parts" for Tax Benefits Under Entry-12, Says Legal Interpretation.
March 2, 2021 Case Laws Customs AT

Imported Betel Nuts Classified Under Chapter 8, CTH 08028010, After Comprehensive Review by Commissioner (Appeals.
March 2, 2021 Case Laws Service Tax AT

Dispute Over CENVAT Credit Validity Due to Inaccurate Service Descriptions in Documents; Show Cause Notice Issued.
March 2, 2021 Case Laws Central Excise AT

Appeal Delay of 367 Days Condoned Due to Late Order Receipt; Certified Copy Issued on 25.11.2019.

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