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Highlights / Annotations / Catch Notes For June of 2021

Home Highlights June June 2021 Year 2021

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Showing 251 to 300 of 385 Records

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June 11, 2021 Case Laws GST HC

Implementation of GST in works contract in post-GST regime - Since the demand of recovery is pertaining to the excess payment received by the Petitioner, we do not see......
June 11, 2021 Case Laws GST HC

Release of detained goods - expiry of E-way bill - Inter-state purchases - Rule 138(10) of the GST Act, 2017 - It was the duty of 2nd respondent to consider the......
June 11, 2021 Case Laws GST HC

Maintainability of petition - seeking relief from Bail conditions - GST fraud - The litigant should adopt a proper mechanism provided under the law for redressal of his.....
June 11, 2021 Case Laws Income Tax AT

Disallowance of interest payment converted into FITL (Funded Interest Term Loans) - the impugned ‘funded interest term loan’ is not a loan transaction but assessee’s......
June 11, 2021 Case Laws Income Tax AT

Levy of tax on interest income - Status of the assessee - Resident but not ordinarily resident - NRI Account - Provisions of Section 5(2) are also not applicable as the.....
June 11, 2021 Case Laws Income Tax AT

Validity of jurisdiction assumed by AO u/s 147 - Assessment was not complete based not valuation report - While a formal rejection of books may not, at times, be......
June 11, 2021 Case Laws Income Tax AT

Revision u/s 263 - assumption of revisionary jurisdiction by PCIT - once the revenue has accepted the income from trading in commodity on NSEL as business income, then......
June 11, 2021 Case Laws Income Tax AT

Exemption u/s 11 - Registration u/s 12AA - imparting education - the assessee was having necessary approval /affiliation from the respective authorities as required by......
June 11, 2021 Case Laws Income Tax AT

Entitlement u/s 54B - Benefit of exemption in the hands of HUF - purchase of agriculture land - In the case of individual assessee, the parents of the assessee fulfill......
June 11, 2021 Case Laws Income Tax AT

Addition u/s 40A(2) - assessee has paid interest to certain related parties and treated interest rate @ 15% reasonable and disallowed excess rate paid to related parties....
June 11, 2021 Case Laws Customs HC

Seeking Modification of order of Settlement Commission - The order of the first respondent Settlement Commission is a package and it is not a substitute for an......
June 11, 2021 Case Laws Companies Law Tri

Seeking direction to investigate the affairs of Company by Inspector(s) appointed by the Central Government - freezing of assets of the R-1 Company for a period of 3......
June 11, 2021 Case Laws Insolvency and Bankruptcy Tri

Encashment of Bank Guarantees during CIRP period - scope of moratorium u/s 14 of IBC - If bank guarantee is beyond the mentioned amount in the bank guarantee, if the......
June 11, 2021 Case Laws Insolvency and Bankruptcy Tri

Fresh claim after approval of resolution plan - Arrears against the Corporate Debtor/Applicant - As soon as the Order approving the Resolution Plan was passed by this......
June 11, 2021 Case Laws Central Excise HC

Manufacture of RMC at site or not - The petitioners, only because they had not installed either stone crushers with vibrators or sand mill or because they purchased......
June 10, 2021 Case Laws Income Tax HC

Faceless assessment - return was processed under Section 143(1) - As incumbent upon the respondent/revenue to accord a personal hearing to the petitioner. - The entire......
June 10, 2021 Case Laws Income Tax HC

Validity of assessment order - faceless assessment - Violation of provisions of Section 144B - That being the position, there is no option, but to set aside the impugned....
June 10, 2021 Case Laws Income Tax AT

Income taxable in India - Offshore/foreign supplies - from assessment order for A.Y. 2016-17, it is evident that, the Assessing Officer had framed an assessment on 24.12....
June 10, 2021 Case Laws Income Tax AT

TP Adjustment - Benchmarking of interest receivable on loan - when the assessee has charged higher interest on loan to subsidiary compared to the prevailing interest......
June 10, 2021 Case Laws Income Tax AT

Addition u/s 56(vii) - Addition on account of alleged under-valuation - Since, in the instant case, the assessee has sold her 12.5% share in the property to her son at......
June 10, 2021 Case Laws Income Tax AT

Addition in respect of the Share Capital and Share Premium as unexplained cash credit u/s. 68 - the assessee could able to substantiate its case and satisfy three......
June 10, 2021 Case Laws Income Tax AT

Disallowance of delayed deposit of contribution received by the employees’ towards provident funds and ESI fund - CPC was not justified in disallowing the payment. We......
June 10, 2021 Case Laws Income Tax AT

Exemption u/s 54EC - Assessee has not been able to raise any material contention to dispute this position. He has only submitted that the assessee wanted to invest the......
June 10, 2021 Case Laws Income Tax AT

Disallowance of interest u/s. 36(1)(iii) - The authorities below have neither given any cogent reasons for rejecting the contention of the assessee based on the audited.....
June 10, 2021 Case Laws VAT and Sales Tax HC

Validity of assessment order - time limitation - delay in service of demand notice - As per the order sheets, the notice for hearing for the purposes of assessment were.....
June 10, 2021 Case Laws VAT and Sales Tax HC

Levy of Entry Tax - it is evident that an exemption Notification should be strictly interpreted and the burden of proving its applicability is on the assessee to show......
June 9, 2021 Case Laws GST HC

Determination of tax - In the instant case, though show cause notice was issued on 06.01.2021, asking the petitioner herein to submit objections, in the considered......
June 9, 2021 Case Laws Income Tax HC

Validity of issuance of notice under Section 153C - The issuance of the invalid notice dated 14.06.2019 does not compromise the assessment proceedings as, the invalid......
June 9, 2021 Case Laws Income Tax HC

Attachment order - recovery proceedings - The impugned letter was issued by the Tax Recovery Officer to the Sub Registrar, seeking certain details, the same would not......
June 9, 2021 Case Laws Income Tax AT

Addition u/s 69A - unexplained cash deposit - CIT(A) when recorded that without borrowing or having opening cash balance, there is no way the cash deposits for the......
June 9, 2021 Case Laws Income Tax AT

Exemption claimed u/s 54B - exemption denied as AO concluded there was no agricultural operation carried out the lands in dispute - the assessee has furnished the......
June 9, 2021 Case Laws Income Tax AT

Undisclosed unaccounted expenditure and undisclosed income - By the connotation of "right person", it is meant the person who is liable to be taxed, according to law,......
June 9, 2021 Case Laws Income Tax AT

Reopening of assessment u/s 147 - undisclosed income - As the assessee in the case before us had at no stage applied for a copy of the reasons to believe on the basis of....
June 9, 2021 Case Laws Companies Law Tri

This matter can be referred to arbitration. The parties are at loggerheads since 2006 onwards and have probably approached every judicial forum to seek reliefs. We see......
June 9, 2021 Case Laws Insolvency and Bankruptcy Tri

Fresh claim after CIRP proceedings - The CIRP is a time-bound process and if the Adjudicating Authority sets the clock back for the reason that the Applicant was not......
June 9, 2021 Case Laws VAT and Sales Tax HC

Validity of assessment order - reversal of Input Tax Credit - suppression of sales - mismatch of information - The impugned order is set aside on the ground that no......
June 9, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - acquittal of the accused - rebuttal of presumption - It is settled that there may not be sufficient negative evidence which could be brought on......
June 8, 2021 Case Laws GST DSC

Seeking Grant of Bail - duty evasion by generating goods-less invoices leading to revenue loss - Evidently, in contra distinction with the word make, signs, seal,......
June 8, 2021 Case Laws Income Tax AT

Salary reimbursed by the AE to the assessee - attribution of salary to the supervisory PE - no adverse inference can be drawn against the assessee merely on the......
June 8, 2021 Case Laws Income Tax AT

Quantum of the household expenses - the assessee has not furnished any information qua to the household expenses. Thus there remains no alternate except to estimate the.....
June 8, 2021 Case Laws Income Tax AT

Revision petition u/s. 264 - disallowance of carry forward of loss to subsequent years - CIT while disposing of the 264 petition of the assessee, had clearly directed......
June 8, 2021 Case Laws Income Tax AT

Addition based on loose sheets found during the search - on money payment - Addition u/s. 69A r.w.s.115BBE - -Since, search u/s. 132 was conducted in the residence and......
June 8, 2021 Case Laws Income Tax AT

Exemption u/s. 11 - claim of exemption u/s.11 was rejected on the ground that construction of road in village Palitana and Shankheswar was not object of the trust -......
June 8, 2021 Case Laws Income Tax AT

Addition u/s 69/115BBE - unexplained money on the basis of difference in stock statement submitted to the lender bank - When no defect is found with the accounts of the.....
June 8, 2021 Case Laws Income Tax AT

Validity of assessment - Non service of notice u/s 143(2) - unless there is service of notice in accordance with provision under Section 282 of the Act separately......
June 8, 2021 Case Laws Income Tax AT

Reopening of assessment u/s 147 - while reopening no allegation was made by the learned AO of failure on the part of the assessee to disclose fully and truly all......
June 8, 2021 Case Laws Income Tax AT

Disallowance of prior period interest expenses - As assessee had included the same in the closing work-in-progress in AY 2012-13. Hence this is a clear case of omission.....
June 8, 2021 Case Laws Customs HC

Import of raw cashew nuts - objections on the phytosanitary certificate - Though the consignment has reached, the same has not been cleared so far. Even if it is......
June 8, 2021 Case Laws Companies Law Tri

Redemption of Secured Non-Convertible Debentures (NCDs) - Scope of Resolution plan - The statutory rights of the debenture holders cannot be sacrificed and jeopardized,.....
June 8, 2021 Case Laws Indian Laws HC

Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of......

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