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Highlights / Annotations / Catch Notes For May

Home Highlights May

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May 8, 2021 Case Laws Income Tax

Determining the ALP under transfer pricing provisions - Determination of market value of of electricity - When a captive power plant in an industry supplies electricity.....
May 8, 2021 Case Laws Income Tax

Addition u/s 68 - non maintenance of books of accounts - There was no actual credit of cash or otherwise received by the assessee. No entries are made in the books of......
May 8, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - addition as concealed income u/s. 69 - The fact that the assessee has consistently alleged connivance of the bank authorities coupled......
May 8, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Addition on account of non-genuine gifts - Penalty proceedings are separate and independent. It is an admitted fact that assessee offered the......
May 8, 2021 Case Laws Income Tax

Disallowance of Depreciation on furniture provided at the residence of employee - the assessee has not filed any evidence to prove the fact that the concerned Individual....
May 8, 2021 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - the assessee has given evidences, on which no findings was given by Ld. CIT(A), in our view, the assessee reasonably explained the facts......
May 8, 2021 Case Laws Income Tax

Unexplained reduction in closing work in progress - As there was a difference on account of change in following of accounting standard from AS 7 to AS 9 in the valuation....
May 8, 2021 Case Laws Customs

Refund of the redemption fine and penalty remitted - Department application for revision is pending but no stay / interim protection sought against the order of......
May 8, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Suffice to say that the Corporate Debtor admitted that in-spite of receipt of demand notice from the Operational Creditor it could not make payment.....
May 8, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Debtor failed to make repayment of its dues - Operational Creditors - existence of debt and dispute not - For the purpose of defeating the....
May 7, 2021 Case Laws Income Tax

Bogus LTCG - disallowance of exemption claimed by assessee u/s 10(38) on account of LTCG - there is no live link in the order of SEBI about the transactions of shares of....
May 7, 2021 Case Laws Income Tax

Addition towards ROC expenses - section 35D provides amortization of certain expenses, which are in the nature of capital/intangibles/preliminary expenses, which have......
May 7, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - AO gets jurisdiction to reopen the assessment only after he records the reasons for reopening and thereafter, issues notice u/s 148......
May 7, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - it is very clear in view of the detailed explanation filed by the appellant the AO had formed an opinion before passing the original......
May 7, 2021 Case Laws Income Tax

Addition towards office rent and office maintenance charges - apportionment of expenses to the sister concerns and group companies - When all the assessee's sister......
May 7, 2021 Case Laws Income Tax

Allowable deduction of remuneration paid to the partners u/s 40(b) - selection of the any head of income, more particularly of the head "Profit or gain of business or......
May 7, 2021 Case Laws Customs

EPCG Scheme - Amendment in Shipping Bills - mention of the EPCG licence number on the shipping bill, mandatory or not - an opportunity must be extended to the petitioner....
May 7, 2021 Case Laws Customs

Recovery during pendency of litigation - pre-deposit was made - In the light of the categoric statement of the Board to the effect that no coercive action shall be taken....
May 7, 2021 Case Laws Customs

Service of order - change of address which was notified too - notice sent to an old address - delay in filing appeal or not - there is no actual ‘service’ or......
May 7, 2021 Case Laws Insolvency and Bankruptcy

Exclusion from the period of CIRP - In the instant case, even though it is found that Regulation 30 C could have been applied for exclusion of 179 days on account of the....
May 7, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt and dispute or not - The terms and conditions in work order do not say that only if the cranes are put to use, the hiring charges.....
May 7, 2021 Case Laws Money Laundering

Offence under PMLA - Former Minister in the Government of Karnataka and his relatives and others - No legal right having been accrued in favour of the petitioners to......
May 6, 2021 Case Laws GST

Validity of attachment order - Seeking interim relief sought, that is for lifting of attachment of bank account pending appeal - The same cannot be considered as the......
May 6, 2021 Case Laws GST

Grant of Bail - issuance of fake invoices of other firms without accompanying the goods - No previous involvement of accused in any similar offence has been brought on......
May 6, 2021 Case Laws Income Tax

Validity of order of Settlement Commission u/s 245C - When the prerequisite condition contemplated in the provision stipulates that the person approaching the second......
May 6, 2021 Case Laws Income Tax

Capital Gains - cost of acquisition - As regards the details of the expenditure furnished of the assessee which are being sought as exempt by the assessee, find that......
May 6, 2021 Case Laws Income Tax

Penalty invoking the provisions of section 271D - Managing Director of the assessee company had extended cash to the company - loan or deposits u/s 269SS - By invoking......
May 6, 2021 Case Laws Income Tax

Addition on account of interest u/s 40(a)(ia) - ld. CIT (A) has rightly arrived at the decision that entire transaction of the assessee having been reflected in the......
May 6, 2021 Case Laws Income Tax

Penalty u/s.271(1)(b) - there was a reasonable cause with the assessee in not complying with the requirements of the AO in such a short period for the reasons discussed.....
May 6, 2021 Case Laws Companies Law

Oppression and Mismanagement - This ‘Tribunal’ keeping in mind of the ingredients of Section 241 and 242 of the Companies Act, 2013 comes to a resultant conclusion that.....
May 6, 2021 Case Laws Insolvency and Bankruptcy

Seeking release of attached property and to restore possession - property of Corporate Debtor who is not a financial establishment as defined under Section 2(e) WBPIDFE.....
May 6, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - since the affidavit not having been notarized is only a procedural irregularity and it is a curable defect. This irregularity can be rectified by......
May 6, 2021 Case Laws Money Laundering

Money laundering - proceeds of crime - huge difference between the said cash deposit and the income of the petitioner - creation of benami Funds - the objective......
May 6, 2021 Case Laws Wealth-tax

Wealth tax assessment - ownership of the Gold in possession of the assessee - Limited power to deal with the Gold - Legal heirs - the Tribunal ought not to have included....
May 5, 2021 Case Laws GST

Grant of Bail - generation of eway bills of 16 firms by concealing the identity of the real purchaser and real seller tax evasion and revenue loss - - Taking into......
May 5, 2021 Case Laws GST

Cancellation of registration - to state that registration will not be revived since the petitioner has incorrectly availed of ITC would be putting the cart before the......
May 5, 2021 Case Laws GST

Detention of goods alongwith vehicle - The petitioner cannot be said to have any intention to evade tax if any mistake is, for the sake of argument without conceding it,....
May 5, 2021 Case Laws GST

Provisional attachment of Bank accounts of petitioner - despite of due service to the bank the bank has chosen not to remain present - being a drastic power, the......
May 5, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition u/s 68 - Upon perusal of assessee’s written submissions as placed on record, another pertinent fact to be noted is that all......
May 5, 2021 Case Laws Income Tax

Additional depreciation u/s 32(1)(iiia) - whether the process of blending of butane and propane which is carried out in scientific manner, with use and aid of......
May 5, 2021 Case Laws Income Tax

Benefits of India UAE Double Taxation Avoidance Agreement - the assessee company is a resident of the UAE, in terms of requirements of article 4(1)(b) of the Indo-UAE......
May 5, 2021 Case Laws Income Tax

TDS u/s 195 - interest u/s. 201(IA) - The levy of interest to compensate for the delay in realization of taxes, in the event of the taxability of subject income being......
May 5, 2021 Case Laws Income Tax

Unexplained money - If the Assessing Officer is able to establish on the basis of evidence gathered that the assessee has paid on- money to the extent quantified by him,....
May 5, 2021 Case Laws Income Tax

Treatment of long-term capital loss arising from transfer of shares - denial of carry forward for set-off against Long Term Capital Gain - the Section 74 has not been......
May 5, 2021 Case Laws Income Tax

Nature of expenditure - expenditure on design charges for T3 Airport construction - There was no enlargement of the permanent structure of which the income would be the.....
May 5, 2021 Case Laws Income Tax

Unexplained income - The revenue authorities should have given due regard and latitude to human conduct and behaviour while considering the validity and truthfulness of.....
May 5, 2021 Case Laws Service Tax

Rate of interest on delayed payment of service tax - The respondents have quantified interest 24% per annum on the basis of Notification dated 01.03.2016 presuming that.....
May 5, 2021 Case Laws Service Tax

All the decisions were actually brought to the notice of the adjudicating authority. The adjudicating authority has chosen to disregard them on the ground that the......
May 4, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Sham transaction of gift - No new material surfaced during the reassessment proceedings on which the AO could have formed a requisite......
May 4, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - reopening beyond the period of four years - Merely because while framing assessment for the subsequent year, the AO noticed certain......

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F: Consolidated SCN and Order

A: TYPES OF CUSTOMS DUTY IN INDIA

F: Issuance of show cause notice by the additional Director General, Dire...

F: ITC on Inward supplies availed in the next Financial Year

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...

F: ITC Issue in case of Acqusition of Company in Insolvency

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