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Highlights / Annotations / Catch Notes For May

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May 15, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - notice beyond the period of four years - No error is pointed out in the returns or annexures filed by the petitioner or any of the......
May 15, 2021 Case Laws Income Tax

Revision u/s 263 - Ld. Pr. CIT exercising jurisdiction under section 263 of the Act, directed the AO to make fresh assessment on the issues which were not the subject......
May 15, 2021 Case Laws Income Tax

Undisclosed income u/s 68 - In the present case the assessee has explained the nature and source of the amount in question and to substantiate his contention submitted......
May 15, 2021 Case Laws Income Tax

Income taxable in India - TDS on payment to Federal Aviation Agency FAA -USA - the payments are not excluded from the purview of Section 196 on this ground. FAA per se......
May 15, 2021 Case Laws Income Tax

Undisclosed overseas deposits - We keep in mind all these peculiar facts and circumstances more particularly the fact that such religion congregations indeed involve day....
May 15, 2021 Case Laws Income Tax

Nature of land sold - Capital asset u/s 2(14) or agricultural land - it is categorically clear that the travel distance of Nighu village by road is around 9 kilometers......
May 15, 2021 Case Laws Income Tax

Special audit u/s 142(2A) - the exercise of jurisdiction under section 142(2A) of the Act has been exercised in a mechanical, routine and perfunctory manner and so is......
May 15, 2021 Case Laws Customs

Levy of Interest - demand of interest before determining liability of customs duty - it is fact on record that the appellant has enjoyed duty paid way back in 2013 on......
May 15, 2021 Case Laws Customs

Refund of SAD - rejection on the ground of time limitation - If importer imported goods in March, 2020, after lockdown due to the Pandemic Covid 19 in all over country,.....
May 15, 2021 Case Laws Insolvency and Bankruptcy

Fresh claim after approval of Resolution Plan - Consequence of Award in the arbitration proceedings - The view of the Supreme Court as crystallized in Essar is that......
May 15, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - In the present case, the trial Court as well as appellate Court have come to the conclusion that the accused had taken loan....
May 15, 2021 Case Laws Indian Laws

Dishonor of Cheque - inter-corporate loan (in the form of deposit) given to petitioner being one of the Directors - The settled proposition of law is that though there......
May 14, 2021 Case Laws GST

Validity of assessment order - non-filing of GSTR-3B return - best judgment assessment under Section 62 of Telangana GST Act - the matter is remitted back to the 1st......
May 14, 2021 Case Laws Income Tax

Order passed before the time prescribed for filing the reply - Validity of assessment - violation of principles of natural justice - there shall be a stay on the......
May 14, 2021 Case Laws Income Tax

Order passed before the time prescribed for filing the reply - Validity of assessment - violation of principles of natural justice - faceless assessment scheme - The......
May 14, 2021 Case Laws Income Tax

Stay of demand - We are of the view that rejection of the stay-application is nothing but harassment to the assessee as there is no distinction between the facts of the.....
May 14, 2021 Case Laws Income Tax

Addition u/s 68 r.w.s 115BBE - As cash receipts represent the sales which the assessee has rightly offered for taxation. We have gone through the trading account and......
May 14, 2021 Case Laws Income Tax

Condonation of delay in filing in appeal - Since, in this case there was mistake on the part of the Assessing Officer, as he did not bring the addition made by him in......
May 14, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Disallowance of interest expenditure under section 43B as well as disallowance export product development expenses - Just because the assessee......
May 14, 2021 Case Laws Income Tax

TDS u/s 194A - Disallowance of interest expenses u/s 40(a)(ia) - non deduction of TDS - it is noticed that counsel of the assessee has voluntarily agreed for the......
May 14, 2021 Case Laws Customs

The filing of appeal in the instant case would not be regarded as filing of appeals repeatedly since the earlier order came to be passed by the third respondent not on......
May 14, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - provision for the payment of Provident Fund dues not made - After approval of the Resolution Plan under Section 31, the claims as provided.....
May 14, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Debtor failed to make repayment of its dues - time limitation - the guarantor(s) on 20.02.2018 had executed ‘Balance and Security......
May 14, 2021 Case Laws Insolvency and Bankruptcy

Liquidation of company - It must be borne in mind that the IBC treats the CIRP and Liquidation process as two separate stages and the proof of claim is to be filed......
May 14, 2021 Case Laws Service Tax

Defaulter under the SVLDRS scheme or not - failure to pay the amount mentioned in SVLDRS-3 in time - Seeking adjustment of refund under Income Tax with amount payable......
May 14, 2021 Case Laws Service Tax

Levy of service tax on freight charges - GTA Services - Appellant being manufacturer - No consignment note was issued by any of the transporters - delivery of the goods.....
May 14, 2021 Case Laws Central Excise

Reversal of Cenvat Credit - cenvat credit on common inputs - The relevant provisions and procedure nowhere requires that an assessee should pay an amount higher than......
May 14, 2021 Case Laws Central Excise

CENVAT Credit - common inputs and input services - it is an undisputed fact that the appellant had reversed the entire amount of Cenvat credit as required under Rule......
May 14, 2021 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - the trial Court has rightly held that the accused was successful to rebut the presumption available to her under Section.....
May 14, 2021 Case Laws Indian Laws

Dishonor of cheque - the complaints filed under Section 200 Cr.P.C. through Power of Attorney holder maintainable or not - If the the Power of Attorney holder is having.....
May 13, 2021 Case Laws GST

Refund of input tax credit in respect of tax paid on purchase of goods utilized for export - Delay in receipt of Convertible foreign exchange - The matter requires......
May 13, 2021 Case Laws GST

Levy of penalty u/s 122(2)(a) of CGST/APGST Act - notice under Section 73(1) within three months prior to the time limit specified in sub-section (10) of Section 73, not....
May 13, 2021 Case Laws GST

Registration of fresh GST number of the Corporate Debtor - keeping the Corporate Debtor as a going concern - a suo-moto cancellation of GST registration on an earlier......
May 13, 2021 Case Laws GST

Seeking grant of Bail - different entities were clubbed to arrive at alleged amount of tax evasion of ₹ 6.31 crores - without discussing the evidence in detail, at....
May 13, 2021 Case Laws Income Tax

No doubt a party may choose to waive the right to be heard and instead choose to rely only on written submissions - it is the duty of the adjudicating authorities to......
May 13, 2021 Case Laws Income Tax

Interest free advances given by the assessee to its group concerns - the assessee and its group concerns were paying the taxes at the maximum marginal rate as evident......
May 13, 2021 Case Laws Service Tax

Rejection of application under SVLDRS - The stand of the petitioner has, as noticed by me at paragraph 9 above, no legal sanction and the interpretation put forth does......
May 13, 2021 Case Laws Income Tax

Assessment u/s 153A - scope of assessments u/s 153C/ 153A - the additions made in the order passed u/s 143(3) r.w.s. 153C, for the captioned assessment years which are......
May 13, 2021 Case Laws Income Tax

Revision u/s 263 - Enhancement of valuation of closing stock - assessee could not point out any defect or discrepancy in the recomputation made by Pr. CIT for......
May 13, 2021 Case Laws Income Tax

Interest income on fixed deposits received - AO has rightly treated the interest received during the construction period from the money parked as fixed deposits and......
May 13, 2021 Case Laws Income Tax

Long term capital gain - air Market Value (FMV) thereof u/s. 48(ii) r.w.s. Expl (iii) r.w.s. 55A - FMV of the assessee's capital asset @ ₹ 400 per sq. yard by......
May 13, 2021 Case Laws Income Tax

Revision u/s 263 - LTCG - deduction as claimed by the assessee u/s 54F - Pr. CIT was not justified in imposing his view upon the assessing officer on wrong appreciation.....
May 13, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Since the present assessment order is framed on the very same reasons, which were considered by the Tribunal (supra) while quashing the....
May 13, 2021 Case Laws Income Tax

Exemption u/s. 11 & 12 - commercialization of education - paying huge commission to middle men to bring students to assessee’s institution - It is not a case of broker......
May 13, 2021 Case Laws Income Tax

Penalty levied u/s. 271C - Non deduction of TDS - the provision created at the end of the accounting year has not been credited to the relevant parties to whom the......
May 13, 2021 Case Laws Insolvency and Bankruptcy

Validity of unilateral changes made to the Resolution Plan - implementation of Resolution Plan - It is for the respondent Banks to take a decision as to whether the......
May 13, 2021 Case Laws Customs

Discharge of the accused under the prevention of corruption of act - officers of Central Excise Department - allegation of fraudulent availing the benefit of DEPB (Duty.....
May 13, 2021 Case Laws Companies Law

Oppression and mismanagement - The complete exclusion of the petitioner group from the board cannot be justified merely by pointing out that the meeting is a validly......
May 13, 2021 Case Laws Indian Laws

Dishonor of Cheque - initiation of Criminal Case - Whether a criminal case initiated under Section 138 of Negotiable Instrument Act, after ending in conviction and reach....
May 12, 2021 Case Laws GST

TRAN-1 credit denied - permission to file revised Form GST TRAN-1 manually or otherwise to carry forward credit - Following the decision in the case of [2021 (3) TMI 953....

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Latest Case Laws

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What's New:
Latest Circulars

F: Interest u/s 50 of CGST Act 2017

F: Export Return

F: Late fee or penalty if GSTR 9 not filed

F: Consolidated SCN and Order

A: TYPES OF CUSTOMS DUTY IN INDIA

N: Extension of due date for filing of return in FORM GSTR-3B for the mon...

F: Registration Required or Not

F: Stock damaged in recent floods

A: Is the Government Waging War on the Gaming Industry with Direct Taxes?

A: Date of online filing of appeal be considered as date of filing GST ap...

A: Documents Required to Register a Pvt. Ltd. Company in India

A: State GST Department not empowered to initiate proceedings when Centra...

N: Appointment of Adjudicating Authorities u/n CGST Act and IGST Act.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

H: Cooperative societies' delayed audit report filing excused due to reas...

H: Unexplained income assessment challenged; statutory appeals allowed to...

H: Property rental income rightly assessed as 'income from house property...

H: Taxman's faceless assessment order quashed for violating natural justice.

H: Co-owners rent income: AOP assessment; Plinth not a building for house...

H: Higher yarn wastage led to tax addition, despite consistent records an...

H: Charitable trust's one-time fundraising event involving donation coupo...

H: Taxman's addition for unexplained property purchase deleted due to inc...

H: Denying registration to trust promoting public welfare activities like...

H: Bank's Tax Tussle: Interest-Free Funds, Bad Debts, and Business Expend...

H: Trust's income taxability: Lack of registration triggers normal tax ra...

H: Event Management Firm Wins Case: Excess Payments Allowed for Business ...

H: Construction firm's tax case: Revenue recognition method upheld, commi...

H: Water meter duty dispute resolved: 'BAYLAN' branded products classifie...

H: Customs broker saved from penalties by amending bills after fictitious...

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