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Highlights / Annotations / Catch Notes For April of 2021

Home Highlights April April 2021 Year 2021

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Showing 1 to 50 of 384 Records

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April 30, 2021 Case Laws GST

Levy of GST - license fee granted to the Private Contractors to run parking of vehicles - liability of the licensees are well enumerated with reference to Section 7 and.....
April 30, 2021 Case Laws GST

Cancellation of petitioner's registration - without resorting to the power of suspending the registration, if there is any, the respondent surely cannot block the......
April 30, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - huge difference between data reflected in Form 26AS and assessee's statement - The grounds placed before this Court for reopening of......
April 30, 2021 Case Laws Income Tax

Property attached in respect of arrears of tax due to the Income Tax Department - The tax liability of the aforesaid firms of which the fourth respondent and her husband....
April 30, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - It cannot be stated that the impugned notice has been issued merely on account of change of opinion. Further, the petitioner has also......
April 30, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - addition u/s 68 - Merely on an allegations levelled by DIT (Inv.), as in this case explaining the general modus operandi carried out by....
April 30, 2021 Case Laws Income Tax

TDS at the higher rate of 20% in case of payee without PAN under the provisions contained u/s 206AA - CIT (A) has erred in holding that in this case, provisions......
April 30, 2021 Case Laws Income Tax

Loss on purchase of land or earnest money paid - The undisputed fact is that the assessee is engaged in the business of real estate and that these payments were made in.....
April 30, 2021 Case Laws Income Tax

Loss is negative profit. Both positive and negative profits are of revenue character. Both must enter into computation, wherever it becomes material, in the same mode of....
April 30, 2021 Case Laws Customs

Benefit under Service Exports from India Scheme (SEIS) - once it is held that the Impugned Orders have been passed on basis of Instructions which are otherwise ultra......
April 30, 2021 Case Laws Customs

Verification regarding the Certificate of Origin produced - Concessional rate of Customs Duty - The said verification cannot be treated as prima facie verification under....
April 30, 2021 Case Laws Customs

Application for contempt proceedings - The jurisdiction under the Contempt of Courts Act is not to be invoked unless the Court finds that the act on the part of the......
April 30, 2021 Case Laws Customs

Classification of imported goods - LCD-Module - the imported LCDs were used in the manufacture of instrument cluster and that these are not part of speedometer - thus,......
April 30, 2021 Case Laws Customs

Refund of SAD - rejection on the ground that the appellant has neither paid VAT nor CST on the imported goods - When goods imported are otherwise, not fully exempted......
April 30, 2021 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - It appears to the naked eye that the last balance confirmation letter in which there is a signature appears to be......
April 30, 2021 Case Laws Money Laundering

Money Laundering - siphoning of funds - The Adjudicating Authority does not become functus officio on expiry of the period of 180 days from the passing of the order of......
April 30, 2021 Case Laws Central Excise

CENVAT Credit - input services - Outward Transport Service - the valuation of goods is on MRP basis. In such circumstances as per the plain reading of the Input Service.....
April 30, 2021 Case Laws VAT and Sales Tax

Rate of tax - there cannot be two sales tax, one for the supply inside the State and the other for another State supply. Once the concession is extended as far as the......
April 30, 2021 Case Laws VAT and Sales Tax

Levy of Sales Tax - works contract or not - conversion of corrugated box - addition made only on estimation without having any rational nexus with materials on record -.....
April 30, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - they had an existing liability to the complainant and in the discharge of such liability the petitioners jointly issued the....
April 29, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - There is no indication of any application of mind by the authority. Moreover, the approval under Section 151 of the Act had to be......
April 29, 2021 Case Laws Income Tax

Validity of Recovery proceedings - The conduct of the petitioners is also relevant. Not only have the returns been filed belatedly but the petitioners have also chosen......
April 29, 2021 Case Laws Income Tax

Stay orders - Recovery proceedings - The amount recovered from petitioner over and above the amount as per instructions, memoranda, circular towards demand of tax for......
April 29, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Merely, offer made by the assessee in our considered view, ought not to have been taken as a conclusive evidence of earning salary......
April 29, 2021 Case Laws Income Tax

Capital gain on sale of land - nature of land sold - once the amendment to the above statutory provision came vide Finance Act, 2013 w.e.f. 01-04-2014 the assessee’s......
April 29, 2021 Case Laws Income Tax

Disallowance of depreciation of plant and machinery - even assuming for a moment, the asset was not put to use in the business of the assessee, but when the plant and......
April 29, 2021 Case Laws Income Tax

Addition as headless deemed income - Unaccounted income u/s. 68 to section 69D - In sub-section (2) of section 115BBE as introduced by Finance Act, 2012 only......
April 29, 2021 Case Laws Service Tax

Refund of Service Tax - The refund of tax if any borne by the petitioner had to be made only within a period of limitation prescribed under Section 11B of the Central......
April 29, 2021 Case Laws Service Tax

Levy of Service Tax - appellant is a partner and the service recipient is a partnership firm - the appellant is a partner performing some duties for which he has an......
April 29, 2021 Case Laws Central Excise

Violation of principles of natural justice - there is nothing to indicate as to how this affixing at company premise should be construed as sufficient notice to the......
April 29, 2021 Case Laws Central Excise

Refund claim - Applicability of Doctrine of unjust enrichment - the purchaser of the goods was not entitled to a claim for refund of duty made under protest by the......
April 29, 2021 Case Laws Central Excise

CENVAT Credit - input services - nexus with the manufacture of final product - Since, the above reasoning is not flowing from the show cause notice even without going......
April 28, 2021 Case Laws GST

Levy of CGST and SGST - Supply of branded packaged rice or not - There are no error in the view of the authorities. Firstly, the conclusions of these authorities are......
April 28, 2021 Case Laws Income Tax

TDS credit u/s 199 - The subscription amount is the income of M/s.Sun TV Network Limited and as such, the same is taxable in the hands of M/s.Sun TV Network Limited. The....
April 28, 2021 Case Laws Income Tax

Levy of penalty u/s 271 (1) (c) - there is no substance in the contention of the learned counsel for the appellant in claiming that the said amendment has been applied......
April 28, 2021 Case Laws Income Tax

Penalty imposed u/s 271AAB - Defective notice - The Tribunal, has verbatim reproduced the penalty notice and we find that the notice is absolutely vague and none of the.....
April 28, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - assessment order had been passed on the amalgamating company - notice u/s.148 of the Act dated 30/03/2016 was issued in the....
April 28, 2021 Case Laws Income Tax

Correct head of income - The provisions of section 56 of the I.T.Act states that in case the property and equipment are let out and if the rent receivable are......
April 28, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - basis of client code modification - Merely, there were client codes modifications carried out by the broker cannot the......
April 28, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - AY 2005-06 - non granting the approval u/s 10(23C)(vi) - the reopening merely on the basis of that the assessee has not got approval......
April 28, 2021 Case Laws Income Tax

On a conjoint reading of section 80-IC(7) read with section 80-IA(5), it can safely be gathered that for the purpose of determining the quantum of deduction under......
April 28, 2021 Case Laws Customs

Quantum of penalty u/s 112(b) of the Customs Act - Smuggling - Gold Jewellery - Role of the petitioner in the act of smuggling the gold and currency notes is quite......
April 28, 2021 Case Laws SEBI

Offence under SEBI - complainant foisting vicarious liability upon the accused No.1 - criminal breach of trust of the complainant and sold its shares to their own......
April 28, 2021 Case Laws Central Excise

Rebate of central excise duty - time limitation - in view of the well settled position of law that the procedural requirement cannot defeat the substantial right of the.....
April 28, 2021 Case Laws VAT and Sales Tax

Reopening of assessment - applicability of time limitation - Exemption from levy of Entry Tax - The reopening of the assessment for the year prior to 2012-13 is beyond......
April 27, 2021 Case Laws GST

Levy of GST - Supply of services or not - Principles of mutuality - amount collected as membership subscription fees - The applicant is not liable to pay GST on......
April 27, 2021 Case Laws GST

Seeking a direction to the respondents to extend the period of time for submitting of Form GSTR-9 and GSTR-9C for the financial year 2019-20 - we are not inclined to......
April 27, 2021 Case Laws GST

Confiscation of goods - jewellery items - evasion of GST or not - officers of the respondent department during shadow operation noticed two persons entering and coming......
April 27, 2021 Case Laws GST

Bail application - claiming false input tax credit on the basis of false sales invoices - The investigation in the matter is still under progress and the department has.....
April 27, 2021 Case Laws Income Tax

Liability for payment of advance tax - Amalgamation of company - whether the Company is obliged under the Act to pay advance tax between 1-04-2016 and 20-03-2017 for the....

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N: Foreign Exchange Management (Foreign Currency Accounts by a Person Res...

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES

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