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Highlights / Annotations / Catch Notes For April of 2021

Home Highlights April April 2021 Year 2021

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Showing 151 to 200 of 384 Records

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April 17, 2021 Case Laws Income Tax

Bad debts - Disallowance of deduction claimed in respect of notional interest taxed as income in earlier year, which was not realized by the appellant - the assessee is.....
April 17, 2021 Case Laws Income Tax

Addition on account of estimation of net taxable profit earned on the total 'on money' - difference in the sale price - The statement of purchaser cannot alone prove......
April 17, 2021 Case Laws Income Tax

Penalty u/s. 271(1)(c) - unexplained share application money and unsecured loans - No incriminating material was found during the curse of search relating to the alleged....
April 17, 2021 Case Laws Income Tax

Disallowance of interest - As rightly noted by Ld. CIT(A), it was not the case the case where the funds were borrowed for the purpose of business and the excess funds......
April 17, 2021 Case Laws Customs

Rewards under the Merchandise Exports from India Scheme ('MEIS') - Seeking completion of process of sanctioning and grant of the reward - the petitioner had not......
April 17, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Time limitation - The Annual Returns/Audited Balance Sheets, one-time settlement proposals, proposals to restructure loans, by whatever names......
April 17, 2021 Case Laws Service Tax

CENVAT Credit - exempted activity or not - trading in mutual funds - The appellant cannot be termed as “service provider” because he only makes an investment in the......
April 17, 2021 Case Laws Central Excise

CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment.....
April 17, 2021 Case Laws Indian Laws

Dishonor of two cheques - dispute remained pending for past 16 years - humongous pendency of complaints u/s 138 of the Act - The High Courts may issue practice......
April 16, 2021 Case Laws GST

Applicability or determination of liability to pay Tax - Solar HT XLPE & LT XLPE Cables - In the instant case, any decision on the issue cannot be taken, since the......
April 16, 2021 Case Laws GST

Rejection of request for filing of GST TRAN-1 - Even according to the respondents, though Rule 117 of CGST Rules, 2017, originally stipulates that Form TRAN-1 is filed......
April 16, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - the learned Single Judge was justified in coming to the conclusion that the jurisdictional requirements for invocation of Section......
April 16, 2021 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - The object of Section 14A is to curb the practice to claim deduction of expenses incurred in relation to exempt income against taxable......
April 16, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Sham transaction - accommodation entries - during the search directors of the company admitted of providing accommodation entry, which.....
April 16, 2021 Case Laws Income Tax

Power of CIT(A) enhancing the income of the assessee u/s. 251(1)(a) r.w.s. 251(2) - The Ld. CIT(A) is not empowered to enhance the assessment by computing book profits......
April 16, 2021 Case Laws Income Tax

TDS u/s 195 - use of logo - license fee payment without deducting TDS SUPIMA, USA - Agreement clearly shows that the payment is made by the assessee to use the Logo of......
April 16, 2021 Case Laws Income Tax

Addition u/s 68 - undisclosed share application monies received from 5 companies - AO could have carried out independent verification of all the parties by issuing......
April 16, 2021 Case Laws Income Tax

Disallowing on account of expenses incurred in giving free samples of veterinary medicines - In fact these expenses are incurred wholly and exclusively for the purpose......
April 16, 2021 Case Laws Customs

Import of Brass Scrap(Melon) from Maldives - re-export of goods allowed or not - selling of goods allowed or not - by selling the goods in question to someone who is......
April 16, 2021 Case Laws Insolvency and Bankruptcy

Seeking extinguishing of demand towards Central Sales Tax and VAT - Since the Respondents have not filed their claims relating to the earlier period till the date of......
April 16, 2021 Case Laws Service Tax

Levy of penalty - There are no reason why the said benefit cannot be extended to the penalty imposed under Section 76, since both the Sections are to be read along with.....
April 16, 2021 Case Laws Service Tax

Interest on differential amount of service tax - revision of price of storage charges - Extended period of limitation - There is no case of fraud, mis-representation or.....
April 16, 2021 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - there are various transactions of the loan as per the complainant's contention itself. If that would be the case,.....
April 15, 2021 Case Laws GST

Liability of GST - rate of GST - pure agent services or not - The supplier of the applicant does not fulfil/satisfy all the conditions required for being a ‘Pure agent’.....
April 15, 2021 Case Laws GST

Classification of goods - Flavored Milk sold under trade name of Power Sip - The word “beverage”, though not defined under CGST Act, 2017, is considered, in common......
April 15, 2021 Case Laws GST

Classification of supply of goods - Aluminium Foil Type Winding Inverter Duty Transformer - by devising certain clauses, it is sought to bring about a splitting up of......
April 15, 2021 Case Laws GST

Classification of goods - HSN Code - rate of tax - Flavored Milk - ‘flavoured milk’ is classifiable under Tariff Item 2202 99 30 of the First Schedule to the Customs......
April 15, 2021 Case Laws Income Tax

tay of demand - whether AO can grant deposit orders of a lesser amount than 20% pending appeal without making reference to the administrative Pr.CIT/CIT? - Since the......
April 15, 2021 Case Laws Income Tax

Condonation of delay of 248 days in filing cross-objections - it is apparent that the ITAT has not focused on the issue of whether there was sufficient cause for......
April 15, 2021 Case Laws Income Tax

Applications u/s 119(2)(b) for condoning the delay and accepting the return - The department ought to have taken a justice-oriented approach instead of taking a highly......
April 15, 2021 Case Laws Income Tax

Addition u/s 56(2)(viib) - Thus the issue of shares at ‘face value’ by the amalgamated company (assessee) to the shareholders of amalgamating company in pursuance of......
April 15, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - failure on the part of legal heir of the deceased assessee to explain the source of part of the deposits - The mere failure on the part of the......
April 15, 2021 Case Laws Income Tax

Disallowance of expenses u/s 40A(3) - ertain payments in excess of ₹ 20,000/- by cash - The assessee was bound to procure the coal to keep the furnace going to......
April 15, 2021 Case Laws Customs

Rejection of refund claim - Customs Duty paid in excess - period of limitation - it is crystal clear that when the customs duty is paid in excess, the department is......
April 15, 2021 Case Laws Customs

Valuation of imported goods - The appellant had indeed declared the value of the goods incorrectly and on being pointed out agreed to reassessment of duty and waived his....
April 15, 2021 Case Laws Insolvency and Bankruptcy

The NCLAT being the duly constituted Appellate Tribunal, under the IBC, is free to regulate its procedure and the manner in which it wishes to hear matters, including......
April 15, 2021 Case Laws Insolvency and Bankruptcy

Approval of resolution plan - change the main business of the ‘Corporate Debtor’ form printing business to running Data Centers - Thus, it can be seen from the Sections.....
April 15, 2021 Case Laws Service Tax

Recovery of CENVAT Credit - recipient of service - payment of service tax under wrong head - in terms of Rue 2 (l) of CCR, the appellant is entitled to take cenvat......
April 15, 2021 Case Laws Central Excise

CENVAT Credit - Input service distribution - unit exclusively engaged in the manufacture of exempted goods - On perusal of the order passed by the Tribunal, it is......
April 15, 2021 Case Laws VAT and Sales Tax

Refund of Input Tax Credit - failure to reverse the input tax credit in respect of the invisible loss ratio - The petitioner himself has come forward and given in......
April 14, 2021 Case Laws GST

Local Authority or not - Ahmedabad Municipal Transport Service - applicant being a “local authority” is providing advertisement service to the business entity,......
April 14, 2021 Case Laws GST

Classification of goods - rate of GST - Supply of products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a mixed supply.....
April 14, 2021 Case Laws GST

Utilisation of Input Tax Credit - The applicant cannot use the Input Tax Credit Balance available in the Electronic Credit Ledger legimately earned on the......
April 14, 2021 Case Laws GST

Governmental Authority or not - National Institute of Design, Paldi, Ahmedabad (NID) - Since it has been established from the discussions hereinabove, that NID has been.....
April 14, 2021 Case Laws GST

Classification of goods - rate of GST - Plastic Toys - The Toys of plastic manufactured and supplied by the applicant fall under 95030030 - the GST applicable on the......
April 14, 2021 Case Laws GST

Classification of services - Health Care Services - The medicines, consumables and implants used in the course of providing health care services to in-patients for......
April 14, 2021 Case Laws GST

Seeking grant of Bail - vicarious liability - evasion of GST - The economic offence having deep rooted conspiracies and involving huge loss of public funds needs to be......
April 14, 2021 Case Laws Income Tax

Declaration filed under section 4(1) of the DTVSV Act - From a plain reading of the provisions of the DTVSV Act and the Rules it emerges that the Respondent- Designated.....
April 14, 2021 Case Laws Income Tax

Estimation of income - Accommodation entry provider - the only material with the Revenue authorities is that of the statement of entry operators confirming that they......
April 14, 2021 Case Laws Income Tax

Legality of approval granted by the designated superior authority u/s 153D - The addl. CIT in short appears to have adopted a short cut in the matter and an undertaking.....

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Quick Updates:

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Latest Case Laws

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Latest Circulars

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

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...

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,...

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