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Highlights / Annotations / Catch Notes For May of 2021

Home Highlights May May 2021 Year 2021

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Showing 1 to 50 of 404 Records

12 3 4 5........ 9

May 31, 2021 Case Laws GST HC

High Court Quashes Magistrate's Order for Police Investigation After Cognizance u/s 200 Cr.P.C.
May 31, 2021 Case Laws GST HC

High Court Vacates Attachment Order; Section 67 Misapplication Alleged to Violate Article 19(1)(g) Rights.
May 31, 2021 Case Laws GST NAPA

Cinemas Found Guilty of Profiteering on Movie Tickets Under Rs. 100; Violated Section 171 of CGST Act Before March 2019.
May 31, 2021 Case Laws Income Tax HC

Section 147: Reopening Assessment on Penny Stocks Hinges on Differentiating "New Ground" vs. "New Reasons" with Due Diligence.
May 31, 2021 Case Laws Income Tax AT

IDR Dividend from SCB-India Not Taxable in India Due to Indo-Mauritius Treaty Protections under Article 22(1).
May 31, 2021 Case Laws Income Tax AT

Taxpayer's Penalty Upheld for Late Audit Report Filing u/s 271B; Inconsistent Explanations Provided Without Evidence.
May 31, 2021 Case Laws Income Tax AT

Court Invalidates Assessment: AO's Additions Beyond Original Reasons Violate Section 147, Assessment Must Be Quashed.
May 31, 2021 Case Laws Income Tax AT

Tax Department Accepts Agricultural Income as Source for Unexplained Cash Deposits, Deletes Income Additions u/s 69A.
May 31, 2021 Case Laws Income Tax AT

Limited Scrutiny to Complete Scrutiny Conversion Challenged Due to Lack of Credible Evidence and CBDT Mandate Violation.
May 31, 2021 Case Laws Income Tax AT

Court Rules Unexplained Cash Not Linked to Credits or Investments, Sections 68-69D, 115BBE Not Applicable.
May 31, 2021 Case Laws Income Tax AT

Reopening Assessment u/s 147 Invalid Due to A.O.'s Lack of Due Diligence and Incomplete Facts.
May 31, 2021 Case Laws Income Tax AT

No Penalty for Late Filing as Educational Institution Had No Income Obligation u/s 272A(2)(e.
May 31, 2021 Case Laws Income Tax AT

On-Money Receipts u/s 68 Confirmed as Business Income for Builder Based on Loose Sheets and Mobile Data.
May 31, 2021 Case Laws Income Tax AT

Sales tools expenses u/s 37 deemed revenue expenditures and deductible; departmental challenge unsuccessful. Consistent application in subsequent years.
May 31, 2021 Case Laws Income Tax AT

No Penalty for Non-Deduction of TDS: Section 271(1)(c) Conditions Not Met, India-Singapore DTAA Applied.
May 31, 2021 Case Laws Income Tax AT

Section 263 Review: Assessing Officer's Acceptance of Corpus Fund Donation Upheld; Inquiry Deemed Comprehensive and Correct.
May 31, 2021 Case Laws Insolvency and Bankruptcy Tri

RBI's Role Limited in DHFL Resolution: No Intervention Allowed Beyond No-Objection Requirement per Rule 5(d) FSP Insolvency Rules.
May 31, 2021 Case Laws Insolvency and Bankruptcy Tri

Court Nullifies Trademark Transfer and Agreements; Orders Restoration of "Net4" and Return of Business Assets to Debtor.
May 31, 2021 Case Laws Service Tax AT

Court Grants Refund for Unutilized Education, Secondary & Higher Education, and Krishi Kalyan Cess in Cenvat Credit.
May 31, 2021 Case Laws Indian Laws HC

Court Upholds Presumption of Liability for Dishonored Cheque, Rejects Accused's Oral Denial as Insufficient Evidence.
May 31, 2021 Case Laws Indian Laws HC

High Court erred by intervening prematurely in dishonored cheque case; trial court's decision requires thorough evidence review.
May 29, 2021 News GST

GST Council Extends Compliance Deadlines, Reduces Late Fees, and Introduces Amnesty Scheme to Support Taxpayers Amid COVID-19 Challenges.
May 29, 2021 Case Laws Income Tax AT

Inherited Property Deemed Hindu Undivided Family Asset, Not Individual; Assessment Order May Be Quashed.
May 29, 2021 Case Laws Income Tax AT

Appellant's bid to reduce book profits u/s 115JB rejected; deemed revenue-neutral due to higher normal tax.
May 29, 2021 Case Laws Income Tax AT

Income Tax Addition u/s 69 Deemed Unsustainable Due to Lack of Evidence and Non-Disclosure of Foreign Information.
May 29, 2021 Case Laws Income Tax AT

Section 153C Assessment for 2014-15 Misses Deadline; Order Issued Too Late, Barred by Limitation.
May 29, 2021 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Imposed Due to Assessee's Genuine Intent in Revised Tax Return.
May 29, 2021 Case Laws Income Tax AT

Section 40(a)(ia) Disallowance Inapplicable for TDS Shortfall Due to Interpretation Differences in Tax Obligations.
May 29, 2021 Case Laws Income Tax AT

Section 44AD Benefits Granted: No TDS Deduction Required u/s 40(a)(ia) for Income Filed on Presumptive Basis.
May 29, 2021 Case Laws Customs HC

Suit for Malicious Prosecution Against Customs Filed Within One-Year Limit per Section 12(1) of Limitation Act.
May 29, 2021 Case Laws Customs AT

Transportation costs impact remnant ATF valuation under Customs Act Section 14(1) and 2007 Rule 10(2) only if incurred.
May 29, 2021 Case Laws Customs AT

Dispute Over Redemption Fine and Penalty for Goods Release; Section 18(2) Adjustment Without Section 28(1) Demand Challenged.
May 29, 2021 Case Laws Insolvency and Bankruptcy AT

Banks Must Reimburse Funds Taken Post-Insolvency Start; Violates Section 14 of Insolvency and Bankruptcy Code.
May 29, 2021 Case Laws Insolvency and Bankruptcy AT

Electricity Charges During CIRP: Recoverable Post-Resolution Plan Approval or u/s 53 if Liquidation Occurs.
May 29, 2021 Case Laws FEMA HC

High Court Notes Deficiency in FEMA Adjudication Process Due to Lack of Reasoning in Decision-Making.
May 29, 2021 Case Laws Service Tax HC

High Court Enforces Compliance on Pre-Deposit Use in Sabka Vishwas Scheme Disputes; Ensures Adherence to Specific Demands.
May 29, 2021 Case Laws Central Excise AT

Delayed Duty Interest Notice Barred by Limitation Due to Failure to Issue Within One-Year Period.
May 29, 2021 Case Laws Central Excise AT

Parle's CENVAT Credit Distribution on Input Services Based on Turnover Upheld u/r 7(d) of CENVAT Rules.
May 29, 2021 Case Laws Central Excise AT

Appellant Entitled to Interest on Delayed Refund Starting Three Months After Initial Claim Filing Date.
May 29, 2021 Case Laws Central Excise AT

Development Commissioner Approves Ceramic Colors Clearance in DTA; Department Can't Claim Suppression Due to Delayed Inquiry.
May 29, 2021 Case Laws VAT and Sales Tax SC

Dispute Over VAT Classification: Is an "Embroidered Ladies Suit" an Unstitched Textile Under Schedule V, Serial 1?
May 29, 2021 Case Laws Indian Laws HC

Kerala's 2018 Lottery Rules Valid but Restriction on Other States' Lotteries in Rule 4(4) Overturned as Ultra Vires.
May 28, 2021 Case Laws GST HC

Entities Pass Profits to Customers; Respondents Halt Coercive Measures on Petitioners Temporarily.
May 28, 2021 Case Laws Income Tax HC

Court Reviews Reopening of Tax Assessment u/s 147; Detailed Examination Required to Resolve Key Issues.
May 28, 2021 Case Laws Income Tax HC

Supreme Court rules software sales not considered royalty; not taxable u/s 9(1)(vi) or India-Israel DTAA.
May 28, 2021 Case Laws Income Tax AT

Tax Exemption Denied u/s 80G(5)(vi) Due to Alleged Religious Activity Violation; New Grounds Not Allowed.
May 28, 2021 Case Laws Income Tax AT

Court Rules Against Double Taxation: Fixed Deposit Income Attributed to Both Trust and Individual Must Be Corrected.
May 28, 2021 Case Laws Income Tax AT

Charitable Society Wins Tax Dispute: Assessing Officer to Apply Normal Rates, Overturning CPC's Maximum Marginal Rate Calculation.
May 28, 2021 Case Laws Income Tax AT

Share Capital Addition u/s 68 Deleted After Evidence Review by Assessing Officer and CIT(A) Lacked Thorough Examination.
May 28, 2021 Case Laws Income Tax AT

Fifty-five unsold shops classified as 'stock in trade' for 2013-14; Section 23(5) provisions not applicable yet.

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