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Highlights / Annotations / Catch Notes For April of 2021

Home Highlights April April 2021 Year 2021

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Showing 301 to 350 of 384 Records

1 ....3 4 5 678

April 6, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - undisclosed capital gain - a right person is liable to pay tax on his income and no option is available to tax income in the hands of......
April 6, 2021 Case Laws Income Tax

TP Adjustment - Arm's length price of the corporate guarantee fee - Lower authorities have also included a letter of comfort as part of corporate guarantee - We reject......
April 6, 2021 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - it is only where a loan advanced by a company to registered shareholder and other conditions set out in section 2(22)(e) are......
April 6, 2021 Case Laws Income Tax

Deduction u/s 80IA - More than ordinary profit shown by the assessee under section 80IA(10) - Admittedly, in the case on hand the assessee is showing higher amount of......
April 6, 2021 Case Laws Income Tax

Ex-parte order passed by CIT(A) - Non-appearance before CIT(A) since the affairs of the assessee company not having been properly looked into by the person incharge at......
April 6, 2021 Case Laws Customs

Release of seized goods - Drones - the Commissioner (Appeals) has taken a correct view after applying his mind so as to release the goods for immediate use so that the......
April 6, 2021 Case Laws Central Excise

Judicial Review of Show Cause Notice (SCN) - whether refunds granted earlier pursuant to the Judgment of the Apex Court can be considered to be refunds erroneously......
April 6, 2021 Case Laws VAT and Sales Tax

Levy of sales tax on turnover - High seas sale - Admittedly, the Bill of Entry is not the document of title and even assuming that there are certain interpolations or......
April 6, 2021 Case Laws VAT and Sales Tax

Levy of tax on turnover - Bill of Lading - title to the goods or not - In the instant case, the Revenue did not dispute the fact that the duty was paid by the ultimate......
April 5, 2021 Case Laws GST

Accrual of GST liability - when is the ‘date of receipt of payment’ where no tax invoice is issued under Section 31 - agreement for the sale of flats in a project -......
April 5, 2021 Case Laws GST

Condonation of delay in filing an appeal before AAAR against the order of AAR - the AAR was justified in rejecting the appeal on the ground of limitation as it was not......
April 5, 2021 Case Laws GST

Seeking grant of Bail - raid and search operation were conducted - fake firms - wrongful availment of credit - Suffice to say prima facie, the accused has committed an......
April 5, 2021 Case Laws Income Tax

TDS u/s 195 - payments made to non-resident - The amounts paid by resident Indian endusers/ distributors to non-resident computer software manufacturers/suppliers, as......
April 5, 2021 Case Laws Income Tax

Conversion of complete scrutiny from the limited scrutiny - In the present case, no administrative approval has been obtained from the CIT. The AO is also required to......
April 5, 2021 Case Laws Income Tax

Disallowance u/s 37(1) - interest free loan to its Managing Partner - it is not the contention that the Managing Partner has withdrawn his capital. As seen from the......
April 5, 2021 Case Laws Income Tax

Penalty u/s 271AAB - the assessee did not have any option to keep the return pending anymore and wait for the department to provide copy of statements. Had the assessee.....
April 5, 2021 Case Laws Income Tax

Computation of Capital Gain - provision for site development expenses against sale of plots and the disallowance being premium on re-purchase - Once the plots are sold......
April 5, 2021 Case Laws Income Tax

LTCG Addition - denial of natural justice - the Assessing Officer’s second round assessment order sufficiently indicates that he had afforded a number of opportunities......
April 5, 2021 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - activities of organizing seminars - The AO himself classified the activities under objects of general public utility......
April 5, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - denial of deduction under section 80IB(10) - Just because the claim for this A.Y. 2009–10 was rejected, the penalty cannot be imposed considering....
April 5, 2021 Case Laws Income Tax

Benefit of the provisions of Section 10 (23C)(iiiab) - There is a sweeping difference in according the any assessee to the provisions of Section 12AA and Section......
April 5, 2021 Case Laws Income Tax

Deduction u/S 80IA on Inland Container Depot - Unless shown otherwise, it cannot be held that the term ‘Inland Ports' is used differently under Section 80-IA of the IT......
April 5, 2021 Case Laws Income Tax

Validity of final assessment order passed u/s 143(3) r.w.s 144C - The view taken by DRP that it has no power to condone the delay is inasmuch as such power is absent......
April 5, 2021 Case Laws VAT and Sales Tax

The petitioner did not receive any of the notices said to be sent by the 2nd respondent and therefore, they had no occasion to submit their explanation/objection. So......
April 5, 2021 Case Laws VAT and Sales Tax

Condonation of delay in filing petition - No explanation is adduced for the elapse in time between 04.06.2016 and date of filing of this writ petition which is......
April 3, 2021 Case Laws GST

Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years....
April 3, 2021 Case Laws GST

Invocation of bank guarantee furnished by the petitioner for release of the goods - If the petitioner files statutory appeal challenging the order at Ext.P3 within the......
April 3, 2021 Case Laws VAT and Sales Tax

Disallowance of discount from the taxable turnover - There is no evidence that the dealer paid to the assessee the original value of the goods and not the discounted......
April 3, 2021 Case Laws Central Excise

Rejection of refund claims - The finding of fact recorded by the Commissioner of Appeals in respect of the fulfillment of the requirement under Notification No. 20/2007.....
April 3, 2021 Case Laws Central Excise

CENVAT Credit - input services - nexus with the output goods - expenses incurred in relation to after sales service - as long as services of TVSFS in relation to......
April 3, 2021 Case Laws VAT and Sales Tax

Reversal of Input Tax Credit (ITC) on furnace oil and LSHS oil - the furnace oil was used in the process of manufacturing of the final product and it has to be treated......
April 3, 2021 Case Laws Customs

Waiver of demurrage, rent and detention charges - The goods could not released only for the reason that they were detained by the customs authority. - the importer......
April 3, 2021 Case Laws VAT and Sales Tax

Restriction on Input tax credit - job-work - The amended Rule 133 came into force w.e.f., 1.4.2006 and provides that where a registered dealer carries on the business in....
April 3, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - The tabulations indicates that during some of the months there were less than 10 workers employed by the petitioner. Therefore, there......
April 3, 2021 Case Laws Income Tax

Exemption u/s 54F in respect of investment made in a house property in USA (foreign country) - In the light of the judgment delivered by Division Bench of this Court, as....
April 3, 2021 Case Laws Customs

Refund of SAD - SEZ unit - The authorities seems to have rejected Refund claims by O-I-O and then by O-I-A dated. 12-09-2018 for one or the other unjustified &......
April 3, 2021 Case Laws Central Excise

CENVAT Credit - sale of discarded scrap, i.e. used empty drums and empty bags - applicability of Rule 6 (3) - the said Rule has wrongly been invoked in case of the......
April 3, 2021 Case Laws Service Tax

Extended period of limitation - It is observed that admittedly appellant was regularly filing its return and was discharging the duty liability. There is nothing on......
April 3, 2021 Case Laws Income Tax

Order passed by the AO u/s 143 (3) read with section 144C (1) titling it as “Draft Assessment Order” - AO while passing the impugned order, issued the demand notice u/s.....
April 3, 2021 Case Laws Service Tax

Failure to pay Service Tax - Penalty on the office bearers - In view of the definition of company in Section 3 of Companies Act that the appellants Society is not a......
April 3, 2021 Case Laws Central Excise

100% EOU - Refund of unutilized Cenvat credit availed on inputs/input services - export of goods - appellant had not physically exported their goods but cleared the same....
April 3, 2021 Case Laws Income Tax

Additions towards excessive wastage as making charges - AO as well as learned CIT(A) were erred in estimating making charges mere relying upon statements of two......
April 3, 2021 Case Laws Income Tax

Interest expenditure disallowance u/s 36(1)(iii) - The term ‘put to use’ applies to capital asset only because capital asset is held to facilitate the business activity.....
April 3, 2021 Case Laws Income Tax

Capital gain tax - cost of acquisitionn - the long terms capital gains has to be from the date from which the capital asset in question was held by the previous owner......
April 3, 2021 Case Laws Income Tax

Exemption u/s 11 - Educational activiity u/s 2(15) - CIT-A treated the income from recording studio as business income under section 11(4A) treating the income from......
April 3, 2021 Case Laws Income Tax

Addition of advance received u/s. 2(22)(e) - The commercial transaction between the related company do not necessarily attract the provisions of Section 2(22)(e) unless.....
April 3, 2021 Case Laws Income Tax

Exemption u/s 11(1A) - It is true that the claim was not made in the return of income. It is equally true that revised return of income was also not filed. In our......
April 3, 2021 Case Laws Income Tax

Profit in the business of development - method of determining the profit - Merely because assessee had followed an unrecognised method to compute taxable income in the......
April 3, 2021 Case Laws Income Tax

Capital gain computation - Not allowing the deduction of cost of improvement - The assessee has not brought on record any document to show that this cost was paid by the....
April 2, 2021 Case Laws GST

Classification of supply - composite supply or not - r works relating to Planning, designing and supervision of construction of various building infrastructure......

1 ....3 4 5 678

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Latest Case Laws

What's New:
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Latest Circulars

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

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

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

A: Electronic Liability Register

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