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Highlights / Annotations / Catch Notes For April of 2021

Home Highlights April April 2021 Year 2021

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Showing 351 to 384 of 384 Records

1 ....4 5 6 78

April 2, 2021 Case Laws GST

Classification of services - pure agent services or not - supervisory charges - The applicant indubitably is pure agent of the recipient FCI. The applicant is involved......
April 2, 2021 Case Laws GST

Classification of supply - supply of goods or supply of services - software license - the Explanatory Notes to the Scheme of Classification of Services stipulates that......
April 2, 2021 Case Laws GST

Classification of supply - Composite supply or not - leasing of property for use as residence along with basic amenities - Leasing of property for use as residence along....
April 2, 2021 Case Laws GST

Provisional Attachment of Bank Accounts - Section 83 does not provide for such delegation or authorization - Attachment of property including bank account of a person......
April 2, 2021 Case Laws GST

Simultaneous investigation by the Central and State GST authorities - the period of enquiry as far as Central tax authority is concerned is from July, 2017 to June, 2018....
April 2, 2021 Case Laws Income Tax

TDS u/s 195 - commission paid outside India - disallowance made under Section 40(a)(i) - the Associated Enterprises has rendered services out of India in the form of......
April 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - there is prima facie tangible material to form an opinion that the income has escaped assessment and the assessee failed to disclose......
April 2, 2021 Case Laws Income Tax

Penalty u/s 271(1)(b) - assessment has been completed u/s 143(3) - Assessee has not complied to the statutory notice issued by the AO - Since the assessment in the......
April 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - while disposing of the objections against the reopening, Assessing Officer has observed that it has credible information as received by....
April 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - In the case on hand, upon disclosure made by the assessee with regard to the date for put to use of the assets, the Assessing Officer......
April 2, 2021 Case Laws Income Tax

Doctrine of mutuality - Income generated by Clubs with the Appellate Association - the income in dispute relates to pay and park charges, rent from Vodafone Tower, rent.....
April 2, 2021 Case Laws Income Tax

Assessment u/s 153C - AR submitted that the impugned assessment order framed under S. 143(3) - the search took place - assessment ought to have been framed u/s 153C......
April 2, 2021 Case Laws Income Tax

Exemption u/s 11 - Grant of registration u/s 12AA - The provisions of section 11 (1)(c) comes into operation only once registration is granted u/s 12A of the Act and......
April 2, 2021 Case Laws Income Tax

Penalty u/s 271AAA - Addition being 10% of the undisclosed income - There remains no ambiguity to the fact that the AO has not brought anything on record including the......
April 2, 2021 Case Laws Income Tax

Nature of land sold - Agricultural land - the land in question of the assessee was situated beyond 8 KM from the municipal limits of Jaipur and was being used for......
April 2, 2021 Case Laws Income Tax

Estimation of income - Non genuine purchases of diamond - the first appellate authority himself has sustained addition @3% of the non genuine purchases under more or......
April 2, 2021 Case Laws Customs

Classification of imported consignment - two-sided coated paper in rolls - one-sided coated paper in rolls - the petitioner has classified the goods in question under......
April 2, 2021 Case Laws FEMA

Rejection of permission to remit foreign exchange - FEMA ODI Regulations - The appellant has rejected the application of the respondent at the behest of ED - We have......
April 2, 2021 Case Laws Central Excise

CENVAT Credit - duty paying documents - The party against whom the allegation of fraud is made has to be put on notice and heard. Evidence must be led wherefrom a......
April 2, 2021 Case Laws VAT and Sales Tax

Entitlement of deduction of freight - freight in the sale bill charged separately - part of sale price or not - since the Tribunal made a factual error as regards the......
April 2, 2021 Case Laws VAT and Sales Tax

Entitlement to Input Tax Credit - suppression of turnover or not - Bogus dealer - genuine purchase or not - There cannot be any dispute as to the burden cast on the......
April 1, 2021 Case Laws Income Tax

Depreciation u/s 32 on non compete fee - For the assessment year 2003-04, the CIT(A) allowed it and the Assessing Officer gave effect to the order passed by the CIT(A)......
April 1, 2021 Case Laws Income Tax

Penalty u/s 271C (1) (a) - delayed deposit of the TDS deducted by the assessee - When the non-deduction of the whole or any part of the tax, as required by or under the.....
April 1, 2021 Case Laws Income Tax

Recovery proceedings - attachment orders - The machinery prescribed under the provisions of the Income Tax Act, 1961 to deal with situation arising out of wrongful......
April 1, 2021 Case Laws Income Tax

Taxability of capital gain arising from sale of property - The assessee had acquired a right to get a particular flat from the builder and that right of the assessee......
April 1, 2021 Case Laws Income Tax

TDS on interest u/s 194A - Assessee in default u/s 201 read with section 201(1A) - The customers who have provided Form No. 15G/15H has specifically requests through......
April 1, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - bogus share capital transactions - The explanation offered towards bonafide issue of share capital cannot be outrightly rejected when tested on......
April 1, 2021 Case Laws Income Tax

Addition u/s 68 - addition on the basis of receipts in the ledgerised cash sheet - the addition made by the AO has led to double addition and the same nature of......
April 1, 2021 Case Laws Customs

Revocation of suspension of the Duty Credit Scrips - MEIS - he writ-applicant has been exporting the very same goods prior to the Foreign Trade Policy, 2015-20, and......
April 1, 2021 Case Laws Customs

Revocation of Customs Broker License - time limitation for issuance of SCN - Admittedly in this case, the 90th day from the date of offence report dated 7.9.2016 would......
April 1, 2021 Case Laws Service Tax

Recovery of service tax - The appellant is popularly known as a ‘telecommunication service provider’ and not as a ‘developer of immovable property’. The essence of the......
April 1, 2021 Case Laws Central Excise

Refund - rebuttal of presumption - the word “buyer” in clause (e) to proviso to Section 11B(2) of the Act cannot be restricted to the first buyer from the manufacturer......
April 1, 2021 Case Laws VAT and Sales Tax

Best judgement assessment - formulae for levying the purchase tax on the ground that separate accounts are absent - There was absolutely no necessity or need for making.....
April 1, 2021 Case Laws Indian Laws

Dishonor of Cheque - rebuttal of presumptions - The 2nd respondent did not even respond to the lawyer notice. It is true that no adverse inference can be drawn against......

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Quick Updates:

What's New:
Latest Case Laws

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What's New:
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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