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Highlights / Annotations / Catch Notes For March

Home Highlights March

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March 5, 2021 Case Laws Service Tax

SVLDRS - Our courts are flooded with avoidable litigation and government by way present scheme has initiated step to minimise litigation and generate revenue, thus......
March 5, 2021 Case Laws Central Excise

Removal of Capital Goods without reversal of Credit / Payment of duty - Since the removals were contrary to spirit of the provisions of the CENVAT Credit Rules, 2004,......
March 5, 2021 Case Laws Central Excise

Recovery of Central Excise dues - whether the flats belonging to the appellant which she purchased under Registered Sale deeds out of monies received as gifts from her......
March 5, 2021 Case Laws Central Excise

Process amounting to manufacture - When the process of cutting and slitting itself does not amount to manufacture within the meaning of Section 2 (f) of the Central......
March 5, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - transfer of right to use of goods - As a matter of fact, the subject transaction may have been liable to tax under Section 65(105)(zzzzj).....
March 5, 2021 Case Laws VAT and Sales Tax

Input tax credit - Rejection of returns - There cannot be any dispute, that burden is cast on the assessee to establish the transaction to lay a claim for deduction of......
March 5, 2021 Case Laws VAT and Sales Tax

Transfer of the assets of a firm on dissolution or a sale or not - the Appellate Tribunal committed an error in dismissing the Revenue's appeal without examining the......
March 5, 2021 Case Laws VAT and Sales Tax

Nature of Transaction - No conclusion on facts can be arrived under Article 226 of the Constitution of India based on sample copies of invoices filed by the petitioner......
March 4, 2021 Case Laws GST

Classification of goods - rate of GST - supply of food inside the restaurant (branch) situated in zoological garden - the applicant has to pay GST @ 5%, on the supplies.....
March 4, 2021 Case Laws GST

Classification of goods - Hand Sanitizer - The product in question, no doubt is used as an alternative to soap, it can't be said to have a prophylactic use in COVID......
March 4, 2021 Case Laws GST

Classification of goods - hand sanitizers - Isopropyl rubbing alcohol IP - Chlorhexidine Gluconate - Isopropyl Alcohol solution - The applicant is of the understanding......
March 4, 2021 Case Laws GST

Seeking Grant of bail - availment of fraudulent ITC - connection of accused with the offence - Considering the facts and circumstances of the case, gravity of offence,......
March 4, 2021 Case Laws Income Tax

TDS u/s 195 - Royalty - amounts paid by the concerned persons resident in India to non-resident, foreign software suppliers - Given the definition of royalties contained....
March 4, 2021 Case Laws Income Tax

Waiver of Interest - From the cumulative reading of the contents of the applications it is revealed that the applications were filed at the drop of the hat just to avail....
March 4, 2021 Case Laws Income Tax

Rejection of books of accounts - rejection of books of account by invoking the provisions of section 145(3) - the AO has categorically noted in the assessment order......
March 4, 2021 Case Laws Income Tax

Disallowance u/s 36(1)(iii) on account of interest expense on borrowings - it was neither prudent for the assessee to divert any part of borrowed funds for nonbusiness......
March 4, 2021 Case Laws Income Tax

Accommodation entries - Estimation of income - the addition cannot be made on the basis of any hypothesis presumption albeit it has to be based on evidences or material.....
March 4, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - the AO has merely gone by the CIB report and was not even in possession of the sale deed and the exact specifics of the transaction at.....
March 4, 2021 Case Laws Customs

Rejection of declaration under SVLDRS - when a discretion is conferred upon an authority to decide an issue which has civil consequences upon the party concerned, such......
March 4, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - NPA - it appears that the bank had asserted, the bar of limitation did not apply as the corporate debtor had made......
March 4, 2021 Case Laws Insolvency and Bankruptcy

Stay of CIRP - Its clear that debt and default are not disputed. The financial woes of the Appellant and the liquidity problems faced by it, whether forced upon it or of....
March 4, 2021 Case Laws Insolvency and Bankruptcy

Corporate Debtor, going concern or not - interim funds to run the concern - On going through Section 28(1)(a), Section 28(3) and Section 28(4), it is clear that the......
March 4, 2021 Case Laws Service Tax

Rejection of declaration under the SVLDRS - duty demand or duty liability admitted by the person - It is a settled proposition of law that when an authority relies upon.....
March 4, 2021 Case Laws Service Tax

CENVAT Credit - service tax paid by them prior to registration with the Department - the service tax registration was not mandatory for refund of accumulated CENVAT......
March 4, 2021 Case Laws Central Excise

Claim of interest on delayed refund, from the date of deposit till the refund of the pre-deposit of principal amount - the assessee is entitled to claim interest from......
March 4, 2021 Case Laws Central Excise

Scope of the adjudication proceeding where the case has been remanded back by the tribunal - The fact of duplication of demand has been specifically examined in both the....
March 4, 2021 Case Laws VAT and Sales Tax

Levy of Interest - the default arising on non-payment of tax on an admitted liability in the case of a self-assessment will attract an automatic levy of interest,......
March 4, 2021 Case Laws VAT and Sales Tax

Levy of penal interest - delayed pament of tax - the appellant disputes the allegation of the Department that they are a defaulter, i.e. there has been a turnover......
March 4, 2021 Case Laws Indian Laws

Arbitral Award - Time Limitation for filing petition - the period of limitation for filing objections would have to be reckoned from the date on which the signed copy of....
March 3, 2021 Case Laws Income Tax

Exemption u/s 11 - registration filed under Section 12 AA and approval under Section 80G(5) denied - When the genuineness of the objects of the Trust were not questioned....
March 3, 2021 Case Laws Income Tax

Settlement of cases - Application of petitioner under Section 245C - grievance of petitioner against not granting interim stay while granting statutory right available......
March 3, 2021 Case Laws Income Tax

Additions based on 26AS statement - undisclosed income - Petitioner has not made any complaint at any stage regarding any fictitious or wrong entries in the 26AS......
March 3, 2021 Case Laws Income Tax

Constitutional validity of Section 206AA - Requirement to furnish Permanent Account Number (PAN) - Applicability for the person having non-taxable income - Conclusion......
March 3, 2021 Case Laws Income Tax

Disallowance of claims of superannuation fund u/s. 40A(9) and gratuity fund u/s. 40A(7) - the company had applied for the approval of Superannuation Fund as well as......
March 3, 2021 Case Laws Income Tax

Revision u/s 263 - CIT observed that, AO had accepted the assessee's claim without making any verification with respect to the various expenses claimed against the......
March 3, 2021 Case Laws Income Tax

TDS u/s 194J - A&M expenses - Non deduction of TDS - The claims made for selling and distribution network of sub-distributors was settled by HUL and reimbursed the same.....
March 3, 2021 Case Laws Income Tax

TP adjustment - interest paid by the assessee to its Associated Enterprise [AE] - variance does not exceed 5% for the FCCDs issued during the FYs 2008-09 and 3% for the.....
March 3, 2021 Case Laws Income Tax

TP Adjustment - re-computation of ALP by combining both Import of material and Export of Finished goods and applying TNMM and thereby upward adjustment - The order of......
March 3, 2021 Case Laws Customs

Rejection of applications filed under the Merchandise Exports from India Scheme (MEIS) - petitioner had inadvertently committed an error while filing up the claim form......
March 3, 2021 Case Laws Insolvency and Bankruptcy

Dishonor of Cheque - insufficiency of funds - Proceedings under IBC versus offence under the NI Act - for the period of moratorium, since no Section 138/141 proceeding......
March 3, 2021 Case Laws Service Tax

Maintainability of appeal - appeal was rejected as being time-barred - section 85(3A) of the Finance Act, 1994 - It is trite that when the statute prescribes a period of....
March 3, 2021 Case Laws Service Tax

Principles of natural justice - allegation is that SCN issued with a pre- determined and closed mind - it prima-facie appears that the SCN fell into the category of......
March 3, 2021 Case Laws VAT and Sales Tax

Maintainability of writ petition - It is worthwhile to point out that the order levying penalty for the assessment year 2008-09 is dated 30.1.2014. Though the dealer's......
March 2, 2021 Case Laws GST

Input tax credit - transitional credit - entering the details in wrong column of GST-Tran-1 form - His only grievance is that he is being denied the benefit of input tax....
March 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - There was live link or direct nexus between the material which suggested the escapement of income and information on the basis of......
March 2, 2021 Case Laws Income Tax

Computation of short term capital gain - deemed sale consideration u/s 50C - we are unable to comprehend as to on what basis an appeal had been filed by the assessee......
March 2, 2021 Case Laws Income Tax

Disallowance being 30% of the total advertisement expense - that merely because of the fact that advertisement expenditure incurred by the taxpayer has benefited the......
March 2, 2021 Case Laws Income Tax

Orders passed by CIT-A without proper jurisdiction - the very action of then Ld. CIT(A)in ignoring the binding directions given by DGIT and proceeding to pass orders......
March 2, 2021 Case Laws Income Tax

Accrual of income - Year in which income is taxable - Receipt of Security Deposit - Addition on account of sale of development rights by the assessee - the fulfillment......
March 2, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP when winding up petition was pending before the High Court - Any “suppression” of the winding up proceeding would, therefore, not be of any effect in.....

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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 ...

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H: Loan to equity conversion attracts income tax on excess share premium ...

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H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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