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Highlights / Annotations / Catch Notes For June of 2021

Home Highlights June June 2021 Year 2021

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Showing 201 to 250 of 385 Records

June 16, 2021 Case Laws Income Tax AT

Penalty u/s 271 (1) (c) - under reporting of student fee - In the case in hand the assessee, though explained the reasons for discrepancy in the fee recorded in the......
June 16, 2021 Case Laws Income Tax AT

Appellate order as passed by National Faceless Appeal Centre - NFAC - the centralizedNFAC have chooses to contemptuously ignore the binding precedent of Jurisdictional......
June 16, 2021 Case Laws Income Tax AT

Penalty u/s. 272A(2)(k) - Assessee had not offered any reasonable cause for delay in filing of TDS statements u/s. 200(3) - The default committed by the assessee is only....
June 16, 2021 Case Laws Income Tax AT

Deduction u/s 80P(2)(a)(i) - providing credit facility to its members - It is interesting to note here that both the authorities below alleged that the assessee is......
June 16, 2021 Case Laws Income Tax AT

Deduction u/s 80IB(11A) - The contribution of the assessee towards infrastructure development cannot be undermined, because the construction of the warehouses will be......
June 16, 2021 Case Laws Income Tax AT

Disallowance of excess depreciation of electrical installation - since the assessee is engaged in manufacturing of cotton yarn and the electrical installation for which.....
June 16, 2021 Case Laws Service Tax AT

Refund of unutilized CENVAT Credit - rejection of refund on the ground that credit was transferred to GST regime through TRAN-1 - it is not a case that the appellant has....
June 16, 2021 Case Laws Central Excise AT

Denial of Refund claim - Since the appeal of the appellant is pending and during the pendency of the said appeal, the Department cannot withhold the amount recovered......
June 16, 2021 Case Laws VAT and Sales Tax HC

Validity of assessment order - inclusion/ addition of coffee husk in the total turnover of the petitioner - The generation of residue such as coffee husk and sale or......
June 16, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - Restoration of case - When no prejudice has been caused to the petitioners herein by restoring the complaint to its original number it does not lie.....
June 15, 2021 Case Laws GST AAR

Classification of services - Works Contract - activities of construction - The Proposed Modus operandi for construction of ‘Unit’ which is ‘other than affordable......
June 15, 2021 Case Laws GST AAR

Scope of Advance Ruling application - Classification of goods - it is seen that the classification of the a products and the applicable rate under GST has been decided......
June 15, 2021 Case Laws Income Tax AT

Levying the penalty u/s.271(1)(c) - Just for making wrong claims made advertently or inadvertently, therefore, penalty cannot be levied u/s.271(1)(c) of the Act and......
June 15, 2021 Case Laws Income Tax AT

LTCG on compulsory acquisition - In the absence of notification the benefit under section 96 of RFCTLARR Act 2013, cannot be extended to the assessee. In our view the......
June 15, 2021 Case Laws Income Tax AT

Powers conferred to CIT(A) u/s 251 - CIT(A) power to direct the AO for issuance of notice u/s 148 - In the present case, Ld.CIT(A) annulled the assessment and further......
June 15, 2021 Case Laws Income Tax AT

Penalty levied u/s. 271G - nternational transactions - assessee ignoring the provisions of Section 92D of the Act as well as Rule 10D of the Income Tax Rules - Section......
June 15, 2021 Case Laws Income Tax AT

Exemption u/s 11 - salary payments to the specified persons u/s 13(3) - As the salary had been paid to the specified persons against the services provided by them the......
June 15, 2021 Case Laws Income Tax AT

Revision u/s 263 - The revenue is disputing on non conduct of enquiry, but we find the assessee firm has discharged its burden of proof on submitting the vital requisite....
June 15, 2021 Case Laws Service Tax AT

Interest on delayed refund - relevant date - The non-payment of refund to the applicant claimant within three months from the date of such application or in the case......
June 15, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - insufficiency of funds - presumption of service of notice - The complaint should have been filed by 03.12.12, Admittedly, the complaint was filed on....
June 15, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - insufficiency of funds - It is true that the burden of proof on the accused to rebut the presumption is only of preponderance of probabilities and......
June 14, 2021 Case Laws Income Tax HC

Validity of assessment - order passed u/s 143(3A) & 143(3B) - Petitioner is also right in his contention that the CBDT notification dated 31.03.2021, to which, we have......
June 14, 2021 Case Laws Income Tax HC

Validity of assessment - non issuance of a show cause notice-cum-draft assessment order; which is a mandatory requirement u/s 144B - The impugned assessment order dated.....
June 14, 2021 Case Laws Income Tax AT

Reopening of assessment u/s 147 r.w.s. 148 - We reject the argument of AR that even in the case where there is no assessment made by the AO or the return is processed......
June 14, 2021 Case Laws Income Tax AT

Addition as income from on money - Year of assessment - addition based on seized material emanating out of the search - Since the nature and source of credit being on-......
June 14, 2021 Case Laws Income Tax AT

Addition u/s 68 - In this case, the AO has made additions only on the basis of statement recorded from third party ignoring various evidences filed by the assessee to......
June 14, 2021 Case Laws Income Tax AT

Validity of assessment order passed u/s.153A - ACIT in short appears to have adopted a short cut in the matter and an undertaking from AO was considered adequate by him.....
June 14, 2021 Case Laws Customs HC

In the event of non-filing of an appeal, the litigants are not only deprived of an opportunity, but the High Court cannot appreciate those facts culled out with......
June 14, 2021 Case Laws Customs HC

The petitioner, instead of preferring an appeal, has chosen to move the present writ petition and such an approach cannot be appreciated by this Court, in view of the......
June 14, 2021 Case Laws Customs HC

Demand of arrears of amount payable towards Cost Recovery Charges - Container Freight Licence - implementation of the VI Pay Commission as a result of which the salaries....
June 14, 2021 Case Laws Insolvency and Bankruptcy Tri

Initiation of CIRP - If the parties fail to file any documents, inspite of opportunity being granted, then the Tribunal is perforce required to arrive at a conclusion......
June 14, 2021 Case Laws Insolvency and Bankruptcy Tri

CIRP proceedings - Fraudulent activity on the part of Corporate Debtor - the e-mail communications being exchanged between the parties, it is seen that the Corporate......
June 14, 2021 Case Laws VAT and Sales Tax HC

Refund of excess tax paid - It is upon the petitioner approaching this Court and filing the above Writ Petition, the respondents have set in motion the process of......
June 14, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - petitioners were neither signatories to the cheque nor parties to the agreements - Partner of the partnership firm - territorial jurisdiction -......
June 12, 2021 Case Laws GST HC

Maintainability of appeal before the appellate authority - time limitation - this Court is of the view that the mere delay in enclosing a certified copy of order......
June 12, 2021 Case Laws GST HC

Seeking Bail - fake / bogus ITC without any purchase or sale of goods - compounding of offences - Section 132 of the Act of 2017 - considering the fact that, the......
June 12, 2021 Case Laws Income Tax HC

Validity of assessment order - Faceless Assessment - Request for personal hearing rejected - since the revenue, time and again, portrays to the assessees’ at large, in......
June 12, 2021 Case Laws Income Tax HC

Reopening of assessment u/s 147 - the dropping of the earlier proceedings was only on account of technical reasons. It was not after a thorough scrutiny and......
June 12, 2021 Case Laws Income Tax HC

Revision u/s 263 - denial of deduction u/s 54 in the hands of Individual - Partition of HUF or not - reading of sub- section 171 of the Income Tax Act, 1961 makes it......
June 12, 2021 Case Laws Income Tax AT

TP addition - Specified Domestic Transaction (SDT) of Rent payment - Once it is held that the property was used by the assessee for its business purpose and the Revenue.....
June 12, 2021 Case Laws Income Tax AT

Exemption u/s.10(23C)(vi) - payment of lease rent to trustees of the trust - ld. CIT(E) had stated that this payment of lease rent is in violation of provisions of......
June 12, 2021 Case Laws Income Tax AT

Penalty u/s. 271(1)(c) - recording of specific finding or not? - In para 7 of the penalty order u/s. 271(1)(c), the Assessing Officer held that it is found to be a fit......
June 12, 2021 Case Laws Income Tax AT

Addition u/s 68 - Each one of them has confirmed the MCX transaction and the confirmation account of each individual customers, transaction by transaction was submitted.....
June 12, 2021 Case Laws Income Tax AT

Inclusion of an amount on the basis of Form 26AS to the returned income of the assessee - The assessee who had denied ownership of the aforesaid income or the source......
June 12, 2021 Case Laws Insolvency and Bankruptcy Tri

Enforcement of a claim - time barred debt or not - The Applicant, in the present case, would not be in a position to approach the Civil Court by way of a suit for......
June 12, 2021 Case Laws Central Excise AT

CENVAT Credit - capital goods - availment of credit while availing depreciation - The adjustment in the balance sheet of 2015-16 cannot be considered as reversion of the....
June 11, 2021 Case Laws GST AAR

Interpretation of the term “a contract” - TDS applicability under section 51 of the GST Act - no contract or contract of continuous supply - In the first scenario, since....
June 11, 2021 Case Laws GST AAR

Classification of machinery - The machineries manufactured and sold by the applicant like Automatic Feeder with Breaker, Drying machine, Cleaning and Grading Machine,......
June 11, 2021 Case Laws GST HC

Constitutional Validity of levy of IGST on supply of services outside India - providing marketing and promotion services - Export of services - By artificially creating.....
June 11, 2021 Case Laws GST HC

Input Tax Credit - dummy and sham firms - fake and fabricated invoices without supply of any physical goods - As the law stands, in such type of offences, while granting....

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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...