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Highlights / Annotations / Catch Notes For June of 2021

Home Highlights June June 2021 Year 2021

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Showing 151 to 200 of 385 Records

June 21, 2021 Case Laws Central Excise AT

Empowerment to deny availment of exemption extended to indigenously manufactured goods - The essence of optimal sourcing being the disregarding of customs frontiers, the....
June 21, 2021 Case Laws VAT and Sales Tax HC

Cancellation of the Sales Tax Eligibility Certificate - Entitlement for sales tax incentive - entitlement to priority industry status - Industrial Policy Resolution 1996....
June 21, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - acquittal of the accused - rebuttal of presumption - Even though the accused is required to probabalise his defence to rebut the presumptions, he......
June 19, 2021 Case Laws GST HC

Service of SCN - while attaching the bank locker, no SCN served on the petitioner to offer his explanation - the petitioner has issued fake GST invoices without supply......
June 19, 2021 Case Laws GST HC

Maintainability of appeal - time limitation - This is a case of substantial compliance and the interests of justice ought not to be constrained by a hyper technical view....
June 19, 2021 Case Laws Income Tax HC

Reopening of assessment u/s 147 - In the instant case, the A. O. has disposed of the objections of the petitioner by passing a speaking order considering all legal and......
June 19, 2021 Case Laws Income Tax AT

Exemption u/s 11 - DIT(E) cancelled the registration u/s 12AA of the Act on the ground that the assessee violated the provision of section 13(3) of the Act for taking......
June 19, 2021 Case Laws Income Tax AT

Bad Debts - Investments written-off - Nevertheless, no new manufacturing unit would have come into existence and no new asset was proposed to be acquired by the assessee....
June 19, 2021 Case Laws Income Tax AT

Penalty u/s 271AAB/271(1)(c) - cash was seized u/s 132A - the discrepancies were found during the survey - Obviously, no penalty can be imposed unless the conditions......
June 19, 2021 Case Laws Income Tax AT

Denial of exchange loss - Unexpalined loss from the income - provisions of section 43A applicability - AS-11 is mandatory and required to be followed in computing the......
June 19, 2021 Case Laws Income Tax AT

TDS u/s 195 - Disallowance u/s 40(a)(i) - the said income in the hands of non-resident has to be considered in the light of the provisions of DTAA between India and the.....
June 19, 2021 Case Laws Income Tax AT

Revision u/s 263 - nature of expenditure - There is no averment in the reply of the assessee that the amount of share application money was received for ‘brand building’....
June 19, 2021 Case Laws Income Tax AT

Revision u/s 263 - non application of mind by AO on search figures of income - PCIT has not brought any material to justify the alleged income of ₹ 210 crores.......
June 19, 2021 Case Laws Customs HC

Rejection of claim for Preferential Duty - Areca nuts - certificate of origin (COO) - The certificate of origin in this case as well as the clarification obtained by the....
June 19, 2021 Case Laws Customs AT

Jurisdiction - proper officer for issuance of SCN - DRI is proper officer or not - the show cause notice was issued by the Additional Director General, DRI under Section....
June 19, 2021 Case Laws Customs AT

Classification of imported goods - Pottassium Humate - there are no justification for issuing the order by the Assistant Commissioner after the expiry of more than one......
June 19, 2021 Case Laws Insolvency and Bankruptcy AT

Maintainability of application - initiation of CIRP - Whether the MOU dated 20 May 2016 is valid or not is a disputed question and needs further investigation. Such......
June 19, 2021 Case Laws Insolvency and Bankruptcy Tri

Condonation of delay in filing the claim before the RP - the Applicant has failed to establish the reason for the delay in submission of the claim. This led us to the......
June 19, 2021 Case Laws Service Tax HC

Benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - petitioner had not filed returns during the relevant period - The stand of the Department is in......
June 19, 2021 Case Laws Service Tax HC

Benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refusal to accept the manual returns filed - The requirement of electronic filing is further......
June 19, 2021 Case Laws Service Tax AT

CENVAT Credit - input services - the scheme of the Act read with the Rules has to be read harmoniously. If for something missing in the rules, the cenvat credit is......
June 19, 2021 Case Laws VAT and Sales Tax HC

Requirement to comply with the pre-deposit of 12.5 per cent of the disputed tax along with the appeal - Here the appeal does not relate to imposing of tax for the......
June 18, 2021 Case Laws GST HC

Constitutional validity of Section 13(8)(b) read with Section 8(2) of the IGST Act - Supply of intermediary services as intermediary to his overseas customers - Neither.....
June 18, 2021 Case Laws Income Tax HC

Rectification u/s 154 - Provision for bad and doubtful debts is under Section 36 (1) (viia) - This Court is of the considered opinion that Section 154 cannot be......
June 18, 2021 Case Laws Income Tax AT

MAT computation u/s 115JB - In this case, the assessee had incurred business loss / depreciation losses as per books in the AYs 1999-00 & 2000-01 & AYs 2011-12 & 2012-13....
June 18, 2021 Case Laws Income Tax AT

Penalty levied u/s 271(1)(c) - disallowance u/s 40 (a)(ia) only for lack of payment of TDS while the payment was bonafide - Though the failure on the part of the......
June 18, 2021 Case Laws Income Tax AT

Revision u/s 263 - undisclosed of share application and share premium - the failure of AO to examine the above facts during the assessment proceedings the assessment......
June 18, 2021 Case Laws Income Tax AT

Unexplained expenditure u/s 69C - The AO has not brought any evidence on record which can demonstrate that assessee has incurred expenses for development work. - There......
June 18, 2021 Case Laws Customs HC

Though the Sastras spoke of rules of war (Yudha Dharma), the approach was often that all is fair in love and war. Attainment of victory was more important than observing....
June 18, 2021 Case Laws Customs HC

Smuggling - Gold - Electronic goods - baggage rules - Where the fundamental right of the noticees to fair adjudication has been violated, adjudication proceedings cannot....
June 18, 2021 Case Laws Companies Law HC

Enforceability and validity of Oral Agreement - oral agreement for lifting water, exists or not - The first Appellate Court rightly came to the conclusion that there has....
June 18, 2021 Case Laws VAT and Sales Tax HC

Levy of Penalty u/s 53(3) of the VAT Act - Under declaration of tax - as the petitioner-assessee was not put on adequate notice with regard to imposition of higher......
June 17, 2021 Case Laws Income Tax HC

Reopening of assessment u/s 147 - disallowance u/s 36(i)(ii) for directors remuneration - Assessee argued absence of any fresh material in the possession of the AO and......
June 17, 2021 Case Laws Income Tax AT

Disallowance being pre-operative expenses on the reason that date on which VAT license was obtained was the date of commencement of business and not the date of......
June 17, 2021 Case Laws Income Tax AT

Reopening assessment u/s. 148 - incomplete information and unconcluded proceedings - even on merits, the case of the Revenue has no legs to stand in absence of any......
June 17, 2021 Case Laws Income Tax AT

Income received from letting of the premises - Mthough the Assessing Officer has discarded the claim of the assessee stating that it is a related party transaction, but.....
June 17, 2021 Case Laws Income Tax AT

Reopening of assessment - capital gain on sale of property - the revised valuation as so determined in respect of both the properties works out to less than 10% of the......
June 17, 2021 Case Laws Income Tax AT

Reopening of assessment - capital gain on sale of property - assessee was appointed as the power of attorney holder by the owner in respect of her immovable property -......
June 17, 2021 Case Laws Customs HC

Enhancement of rate of duty - Crude Palm Oil of Edible Grade in bulk - Effective date - The two requirements are to be complied, namely, publication of the said......
June 17, 2021 Case Laws Insolvency and Bankruptcy Tri

Requirement on the side of Adjudicating Authority to issue notice to the Personal Guarantor at the time of appointing RP - Section 95 of IBC, 2016 - Non-issuance of......
June 17, 2021 Case Laws Insolvency and Bankruptcy Tri

Initiation of CIRP - real estate project - The nature of Debt is a "Financial Debt" as defined under section 5(8) of the Code. It has also been established that there is....
June 17, 2021 Case Laws Service Tax AT

Levy of penalty - delayed payment of service tax - When the tax amount stands already deposited with interest, the very SCN was not required to be issued under Section......
June 17, 2021 Case Laws Service Tax AT

SEZ unit - Refund of Service Tax - Management or Business Consultant Service - period from July 2017 to September 2017 - claim was filed on 29/05/2018 - rejection refund....
June 17, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - Admittedly, the cheques, on being presented, were dishonoured with the remark "exceeds arrangement" meaning thereby there were no sufficient balance....
June 16, 2021 Case Laws GST AAR

Exemption from GST - service of operating mini AC buses by the applicant for B.E.S.T (Brihan Mumbai Electricity Supply Transport Undertaking) - Benefit of exemption not.....
June 16, 2021 Case Laws GST AAR

Classification of goods - scientific and technical instruments/ equipment supplied to public funded research institutions, research institutions, universities, Indian......
June 16, 2021 Case Laws GST AAR

Classification of services - Fee from parks - Market fee-daily - Market fee-weekly - Fees for bays in bus stand (bus stand entrance fee collection) - Bus -stand......
June 16, 2021 Case Laws GST HC

Challenging the order of granting anticipatory Bail - fictitious and non-existent firms - fake ITC availed - The petitioner has not been able to make out a case of......
June 16, 2021 Case Laws GST HC

Seeking grant of anticipatory Bail - receipt of only invoices against which ITC was wrongly availed - it is not the case of the department that the petitioners are......
June 16, 2021 Case Laws Income Tax AT

Addition of outstanding service tax liability u/s 43B - whether the provisions of sec.43B is attracted when no deduction was claimed by the assessee? - the outstanding......

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F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Export Return

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

H: Customs penalties overturned due to denial of cross-examination, inadm...

H: TDS Amount Deposited: Court Quashes Economic Offense Cases Over Tax De...

H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

H: Audit objection can't justify reassessment if contrary to facts & evid...

H: Counterfeit goods can't be absolutely confiscated if IPR Rules not fol...

H: Allocation of common expenses, transfer pricing, prior period expenses...

H: Chartered accountant's resignation delayed audit report filing; no tax...

C: SMS and E-mail alerts to investors by stock exchanges

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...

T: Validity of Writ Petitions and Section 153C Proceedings: Examining the...

T: Interpreting Time Limits for 80G Registration for Charitable Instituti...

T: Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Econom...

T: Interplay between the provisions of Section 153C and Section 147: Limi...