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Highlights / Annotations / Catch Notes For March of 2021

Home Highlights March March 2021 Year 2021

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Showing 51 to 100 of 462 Records

123 4 5 6........ 10

March 27, 2021 Case Laws Indian Laws

Dishonor of cheque - compounding of offences - The parties have agreed to end the proceedings by way of compromise and the opposite party no.2 has already received the......
March 26, 2021 Case Laws GST

Classification of Supply - sale from the portion of the sweetmeats and bakery shop - input tax credit - Supply of food and beverages from the sweetmeats counter by the......
March 26, 2021 Case Laws GST

Seeking to allow rectification of Form GST TRAN-2 filed for the month of July 2017 - The writ-applicants cannot be made to lose the benefit of deemed transitional tax......
March 26, 2021 Case Laws GST

Grant of transitional credit u/s 140(1) - The respondents failed to resolve the issue as raised by the writ applicant in the present writ application, despite the fact......
March 26, 2021 Case Laws Income Tax

Exemption u/ 11 - declining to condone the delay in filing Form No.10B - mandate of section 119(2)(b) - at this stage, petitioner may approach CBDT under the aforesaid......
March 26, 2021 Case Laws Income Tax

Rectification u/s 154 - Transfer pricing adjustments - The assessee carried the matter on appeal to the Tribunal and once again, the assessee never raised any contention....
March 26, 2021 Case Laws Income Tax

Claim of depreciation @ 60% on switches and routers - it can be safely held that the switches and routers as they cannot be used without computer, they form part of......
March 26, 2021 Case Laws Income Tax

Transfer of the proceedings u/s 127(2)(a) - Centralization of case under search - Faceless Assessment - The Income Tax department has recently introduced a scheme of......
March 26, 2021 Case Laws Income Tax

Representative assessee u/s 160 or u/s 161 - In the present case, the assessing officer has passed an order in the name of the assessee without specifying that the above....
March 26, 2021 Case Laws Income Tax

Income from house property - Income received on leasing of land and building - the assessee had correctly shown the said income under the head “income from house......
March 26, 2021 Case Laws Income Tax

Addition u/s 68 - acquiring shares of certain companies from certain shareholders without paying any cash consideration - provisions of section 68 of the Act does not......
March 26, 2021 Case Laws Income Tax

Penalty u/s 271AAB on the undisclosed income - the assessee has very much admitted the undisclosed income and surrendered the undisclosed income. The assessee also paid.....
March 26, 2021 Case Laws Income Tax

Claim of higher depreciation of ‘Bizerba weighing scales’ - A photocopy (xerox) machine can also be attached to a computer, however, that does not entitle it for......
March 26, 2021 Case Laws Income Tax

Income accrued in India - permanent establishment (PE) - Withholding of tax in India - vessel engaged in seismic survey at high sea - The sum paid by the applicant to......
March 26, 2021 Case Laws Income Tax

Revision u/s 263 - AO allowed of the assessee‟s claim for deduction of forfaiting charges as revenue expenditure - as the A.O while framing the assessment had......
March 26, 2021 Case Laws Customs

Violation of principles of natural justice - Release of imported goods of the petitioner - No notice in writing under section 124(a) of the Customs Act was given to the.....
March 26, 2021 Case Laws Customs

Production of “installation” certificate of the goods imported free of duty under the “Project Import Regulations, 1986” - The Tribunal after considering the documents......
March 26, 2021 Case Laws Customs

Valuation - related party transaction - respondent has furnished the Impugned Investigation Report concluding that the petitioner’s relationship with its group companies....
March 26, 2021 Case Laws Insolvency and Bankruptcy

Seeking to withdraw resolution plan after approval - EMD and the Performance Bank Guarantee - With the withdrawal of the Plan by the Applicant and the entire CIRP coming....
March 26, 2021 Case Laws Service Tax

Extended period of limitation - The extended period cannot be invoked because the show-cause notice was issued on the basis of departmental audit undertaken for the......
March 26, 2021 Case Laws Central Excise

Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),......
March 26, 2021 Case Laws Central Excise

CENVAT Credit - input services - much water has flown after the amendment in the definition of input services with effect from 1.4.2011 and prior to 1.4.2011,......
March 25, 2021 Case Laws GST

Non-bailable warrants - Apprehension for taking into custody - Recovery of taxes - It is well settled that custodial interrogation is qualitatively more elicitation......
March 25, 2021 Case Laws GST

Levy of CGST, IGST and TNGST - duty free shops in the various airports - no purpose will be served by asking the petitioner to pay GST and thereafter claim refund.......
March 25, 2021 Case Laws VAT and Sales Tax

Input Tax Credit (ITC) - Liability of tax on petitioners - the Person who supplied / sold the goods, ought to have been examined. They should have been confronted. -......
March 25, 2021 Case Laws Income Tax

Exemption u/s 11- Power of AO to consider revised Form 10 - revised Form 10 for accumulation of income can be furnished in the course of assessment proceedings before......
March 25, 2021 Case Laws Income Tax

Assessment of trust - 'Pharmacy' income as income of charitable trust - it is evident that the Tribunal has not recorded any reasons whether or not the assessee has......
March 25, 2021 Case Laws Income Tax

Validity and scope of remand order of ITAT - At this stage, the learned counsel for the assessee contended that the Tribunal did not specify the years for which the......
March 25, 2021 Case Laws Income Tax

Unjust adjustment of excess refunds - intimation ought to be given to the assessee before making an adjustment of refund towards pending tax dues u/s 245 - The......
March 25, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - The two situations are distinct and different. Thus, where the transaction itself on the basis of the subsequent information, is found.....
March 25, 2021 Case Laws Income Tax

TDS u/s 195 - Since the Singapore HO recovered the same amount from the Indian BO as was incurred by it to third parties without any profit element, the receipt cannot......
March 25, 2021 Case Laws Income Tax

Assessment of trust - claim of depreciation - Exemption u/s 11 - section 32 of the Income-tax Act providing for depreciation for computation of income derived from......
March 25, 2021 Case Laws Income Tax

TDS @ 20% on the foreign remittance u/s 206AA - absence of furnishing of Permanent Account Number (PAN) - Section 206AA of the Act does not override the provision of......
March 25, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - No doubt, the Assessing Officer may not accept the explanation furnished by the assessee with regard to source and nature of credit, but that by.....
March 25, 2021 Case Laws Income Tax

TP Adjustment - Working capital adjustment - there is no need for making any negative working capital adjustment, when assessee does not carry on with any working......
March 25, 2021 Case Laws Income Tax

Disallowance of Stale Cheque - As perused the assessment order. The assessee is a public sector company, audited by C&AG. The assessee has been following regular system.....
March 25, 2021 Case Laws Income Tax

TP Adjustment - CIT(A) under the garb of "rule of consistency" adopted the TP analysis made by the TPO - This method of TP analysis is unheard of as every assessment......
March 25, 2021 Case Laws Customs

Jurisdiction - proper officer to issue SCN - The show cause notice was issued by the Additional Director General of DRI. The Hon'ble Supreme Court had held that he......
March 25, 2021 Case Laws Customs

Violation of principles of natural justice - petitioner has been put under the "Denied Entity List" (DEL) - Rule 7 of the Foreign Trade (Regulation) Rules, 1993 makes it....
March 25, 2021 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Deduction of amount of pre-deposit made at any stage of appellate proceedings - The first respondent to re-work.....
March 25, 2021 Case Laws Service Tax

Refund of service tax - business of chit funds - foreman commission was introduced in the Finance Act, 2015 - The appellant has proved that the incidence of service tax.....
March 25, 2021 Case Laws Service Tax

100% EOU - Refund of unutilized CENVAT Credit - scope of input services - Since all the input services involved in the present cases except those four services viz.,......
March 25, 2021 Case Laws Service Tax

Classification of services - commercial/industrial service or not - services provided to educational trust - contract works - non-impleading of the second respondent in.....
March 25, 2021 Case Laws Service Tax

Levy of service tax - renting of immovable property Service - charitable institution - If the petitioner felt that it was not liable to pay tax for renting of its......
March 25, 2021 Case Laws VAT and Sales Tax

Levy of penalty under Section 53(12)(a)(i) of the KVAT Act - The levy of penalty is not automatic, but is discretionary in nature. Therefore, the matters which have a......
March 25, 2021 Case Laws VAT and Sales Tax

Levy of penalty - Whether imposition of penalty under Section 43(2) of the Orissa Value Added Tax Act, 2004 (OVAT Act) can only be levied if the escapement is “without......
March 25, 2021 Case Laws VAT and Sales Tax

Re-assessment order - discrepancies found during the verification of refund claimed - the AA did verify the books of accounts of revision petitioner to verify the refund....
March 24, 2021 Case Laws GST

Seeking to activate registration of the petitioners - The respondents are directed to unblock / activate the registration of the writ applicants under the GST Act and......
March 24, 2021 Case Laws GST

Transitional credit - Carry forward of Input Tax Credit - Non filing or their TRAN-1 or revised TRAN-1 within the stipulated period - the reasoning of the learned single....
March 24, 2021 Case Laws GST

Transitional credit - Merely because there was a glitch in the website and or that the website is not working properly, a registered dealer cannot be denied the benefit.....

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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 ...

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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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