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Highlights / Annotations / Catch Notes For June of 2021

Home Highlights June June 2021 Year 2021

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Showing 1 to 50 of 385 Records

12 3 4 5........ 8

June 30, 2021 Case Laws Service Tax HC

Constitutional Validity of Sections 65 (30a), 65(105) (zzq), 66 and 67 of Chapter V of Finance Act, 1994 - levy of service tax - composite contract - Contractors......
June 30, 2021 Case Laws GST HC

Levy of state tax on petrol and diesel - inclusion of petrol and diesel in the GST regime - Article 279 A (6) of the Constitution of India - GST Council, Central......
June 30, 2021 Case Laws GST HC

Validity of order passed u/s 74(1) - No sufficient time was afforded to the petitioner to represent his case; (b) order of assessment passed ex parte in nature, does not....
June 30, 2021 Case Laws Income Tax HC

Vivad Se Vishwas scheme 2020 - ITAT had condoned the delay in filing the appeal - Once it is considered that the appeal before the Tribunal is deemed as having been......
June 30, 2021 Case Laws Income Tax HC

Agricultural income or not - Profit from the sale of Jaggery - As also seen that though manufacturing of jaggery can be done by a small scale by a group of farmers by......
June 30, 2021 Case Laws Income Tax AT

Unverifiable purchases - Merely maintaining the books of accounts and not giving a plausible explanation regarding the purchases, the same cannot be stated that it is......
June 30, 2021 Case Laws Income Tax AT

Assessment u/s 153A - Disallowance of section 80IAB - CIT(A) has already rejected the contention of the AO in remand proceeding which were based on the appraisal report.....
June 30, 2021 Case Laws Income Tax AT

Ad hoc disallowance of expenses - the disallowance @ 25% made by the A.O. is on the higher side, since the assessee is a limited company and its accounts are being......
June 30, 2021 Case Laws Income Tax AT

Penalty levied u/s 271B - delayed furnishing of tax audit report u/s 44AB due to delay in getting statutory audit report under companies act - assessee had indeed......
June 30, 2021 Case Laws Income Tax AT

Estimation of interest income - the cancellation of banking license of the assessee and settlement of the advances is under one time settlement Scheme (OTS) etc. The......
June 30, 2021 Case Laws Income Tax AT

Revision u/s 263 by CIT - Whether waiver of loan has been held to be capital receipt - the basis for assuming jurisdiction u/s. 263 of the Act is Note II to Schedule......
June 30, 2021 Case Laws Insolvency and Bankruptcy Tri

Legality of approved Resolution Plan - Since FSP is a different nature of company than a normal Corporate Debtor, where in thousands, Lakhs of Small Investors invest......
June 30, 2021 Case Laws Service Tax HC

Valuation - exclusion of reimbursement of expenses - The reply does not contain the bifurcation of the amounts liable to service tax and the reimbursable expenses, which....
June 30, 2021 Case Laws VAT and Sales Tax HC

Validity of attachment notice - recovery of arrears of sales tax - for the purpose of recovery of any amount due under this Act, it is only the specified officers of the....
June 29, 2021 Case Laws GST AAR

Levy of GST / IGST - training to students at behest of Directorate of Welfare of Scheduled Caste and Backward Classes Department, Haryana - the training imparted by M/S.....
June 29, 2021 Case Laws Income Tax HC

Direct Tax Vivad Se Vishwas Act, 2020 - It is a matter of first principles that the order of condonation of delay relates to the appeal and once delay has been condoned.....
June 29, 2021 Case Laws Income Tax HC

Recovery proceedings - Attachment of property - ownership over the property in respect of which the petitioner is now seeking to exercise an exclusive right as an owner.....
June 29, 2021 Case Laws Income Tax AT

Exemption u/s 11 - eligible for registration under section 12A - the appellant, the Delhi Police Welfare And Recreational Club Fund is charitable in its objects and is a....
June 29, 2021 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - defect in the SCN - AO has issued a generic show cause notice in a printed form without mentioning the specific charge by striking off the......
June 29, 2021 Case Laws Income Tax AT

Revision u/s 263 - period of limitation - We adopting a cautious but not a pedantic approach, though, refrain from restraining the A.O from proceeding with the......
June 29, 2021 Case Laws Income Tax AT

Addition u/s 68 - Bogus LTCG on sale of shares - all the documentary evidences have not been found to be non genuine and the source of sale consideration is well......
June 29, 2021 Case Laws Income Tax AT

Reopening of assessment u/s 147 - All the documentary evidences shows no iota of evidence that there was any intention of the assessee to evade tax by over stating the......
June 29, 2021 Case Laws Customs HC

Amendment of shipping bills - It would be too harsh to state in such circumstances, specifically in the light of the facts as noticed by me above in paragraph Nos.2 to 5....
June 29, 2021 Case Laws Customs HC

Release of seized goods - Black Pepper - freely importable goods or not - The prayer sought for in the writ petition is not maintainable or rather has to be taken to be.....
June 29, 2021 Case Laws Customs AT

Revocation of Customs Broker License - alleged undervaluation - It is not within the remit of the customs broker to be conversant with the negotiations on price or the......
June 29, 2021 Case Laws Customs AT

Continuation of Suspension of Customs Broker Licence - overvaluing the export goods - The appellant could not bring any evidence to negate the prima facie findings of......
June 29, 2021 Case Laws Central Excise AT

Refund of excess paid excise duty - It is clear from these documents that the appellant has not claimed rebate on these invoices. They have also furnished the......
June 29, 2021 Case Laws VAT and Sales Tax HC

Unnecessary delay - In the present case, undoubtedly, the assessees are adopting the delay tactics. Unfortunately, the system also supports such litigants in disposal of....
June 29, 2021 Case Laws VAT and Sales Tax HC

Maintainability - requirement with the pre-deposit or security - The Tribunal has considered the relevant aspects namely the financial position of the petitioner and has....
June 29, 2021 Case Laws VAT and Sales Tax HC

Effective opportunity - Courts have consistently interpreted the phrase 'effective opportunity' to mean and include an opportunity of personal hearing as well. In this......
June 29, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - acquittal of the accused - After having admitted that the Ext. P1 cheque was issued by him, in the absence of a plausible and satisfactory......
June 29, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - Requirement to deposit of the amount - the word used in Section 138 is "fine" and therefore, discretion is available to the Court under Section 148.....
June 28, 2021 Case Laws GST HC

Reversal of Input Tax Credit - loss arising from manufacturing process - The reversal of ITC involving Section 17(5)(h) by the Revenue, in cases of loss by consumption......
June 28, 2021 Case Laws Income Tax AT

Disallowance of interest on advances to subsidiaries u/s.40A - AO was of the opinion that the assessee has diverted interest bearing funds to subsidiaries for......
June 28, 2021 Case Laws Income Tax AT

Revision u/s 263 - Jurisdiction of AO - There was no change of jurisdiction sought by the Revenue as per Section 124 read with Section 120 of the Income Tax Act, 1961.......
June 28, 2021 Case Laws Income Tax AT

Rejection of books of accounts - difference in stock - Once the difference is very negligible which can be due to various factors and reasons including the quality of......
June 28, 2021 Case Laws Income Tax AT

LTCG - cost of acquisition of shares - Since the assessee has not submitted Balance Sheet as on 1st April 1981 of the company M/s. Somani & Co. Pvt. Ltd., in our......
June 28, 2021 Case Laws Income Tax AT

Condonation of delay in filing appeal - “sufficient cause or reason” of delay - If the negligence or omission is a by-product of a deliberate attempt with mala fide......
June 28, 2021 Case Laws Income Tax AT

Bogus LTCG - penny stock purchases - genuineness of claim of exempt income u/s 10(38) of the Act from Long Term Capital Gain - Since we have held the transaction of Long....
June 28, 2021 Case Laws Income Tax AT

Bogus STCG or not - Since the source of purchase has been disputed as the registration of broker was cancelled much before the transaction of purchase made by the......
June 28, 2021 Case Laws Customs AT

Revocation of Customs Broker License - There are no allegation in the notice nor any finding in this regard on the correctness of the value determined by the Chartered......
June 28, 2021 Case Laws Service Tax HC

Validity of SCN - challenge on the ground that as per Section 73(4B) of the Finance Act, 1994, the period given for passing the order has expired - it is found......
June 28, 2021 Case Laws Service Tax AT

Valuation - Business Auxiliary Services - services received from foreign commission agents - It is seen that the notification is very clear. The exemption is granted to.....
June 28, 2021 Case Laws Central Excise AT

Refund of Excise Duty - Duty was paid under protest or not - The amount in question was collected by the Department without issue of show cause notice at the......
June 28, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - rebuttal of presumption - The mere ipse dixit of the petitioner and the statement in defence under Section 313 Cr.P.C without any material does not.....
June 28, 2021 Case Laws Indian Laws HC

Dishonor of cheque - The interest payments could not have been made in a vacuum but in connection with the loan given to the respondent by the petitioner. These facts......
June 28, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - If a bare perusal of a complaint or the evidence led in support of it shows that the essential ingredients of the offence alleged are absent or that....
June 26, 2021 Case Laws GST HC

Validity of summons issued u/s 70 - Proper officer - search/inspection proceedings u/s 67 of the CGST Act - Mr.Rastogi appears to have misread the powers of the Board to....
June 26, 2021 Case Laws Customs HC

Classification of imported goods - Art paper of different descriptions - It is evident from the seizure that the importer had classified the Art paper of different......
June 26, 2021 Case Laws Income Tax HC

Reopening of assessment u/s 147 - TP Adjustment - The impugned order is not a suo-motu proceedings initiated by the Transfer Pricing Officer under Sub-Section 2B of......

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