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Highlights / Annotations / Catch Notes For June of 2021

Home Highlights June June 2021 Year 2021

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Showing 301 to 350 of 385 Records

1 ....3 4 5 678

June 7, 2021 Case Laws GST HC

Levy of GST - carrying on the business of a race club, which includes lay-out and preparing any land for running of horse races, steeplechases of races of any other kind....
June 7, 2021 Case Laws GST HC

Refund of GST from the electronic cash ledger - There is a default in compliance of Rule 90(1) read with para 2(d) of Circular No.79, and since the acknowledgment in......
June 7, 2021 Case Laws Income Tax HC

Seeking return of original documents seized from the petitioner at the time of search - This Court is of the opinion that for issuing a direction to the respondent, it......
June 7, 2021 Case Laws Income Tax AT

Unexplained cash credit u/s 68 - AO was free to make the necessary enquiry and addition under section 68 in the hands of the recipient were unjustified. Furthermore,......
June 7, 2021 Case Laws Income Tax AT

Grant received from holding company as capital receipt - AO has not specifically invoked section 56(2). The dubious method adopted by the assessee of claiming the......
June 7, 2021 Case Laws Income Tax AT

Unexplained share application and Share Premium - Addition u/s 68 - The assessee had discharged its onus to prove the identity, creditworthiness and genuineness of the......
June 7, 2021 Case Laws Income Tax AT

Addition on noting made in scribbling pad found and seized - AO ought to have considered the entire material available in the diary in toto together with the explanation....
June 7, 2021 Case Laws Income Tax AT

Addition made towards interest expenses claimed - assessee derived income from letting out the properties i.e. rental income, which has been shown as income from......
June 7, 2021 Case Laws Companies Law Tri

Levy of fine / penalty - Failure to file the copies of the Annual Returns with the Registrar of Companies, Maharashtra, Mumbai within prescribed time - bona fide delay......
June 7, 2021 Case Laws Insolvency and Bankruptcy HC

Interim direction to allow the petitioner to operate its bank account - siphoning off of funds while CIRP proceedings are ongoing - unfreezing of attached Bank Accounts.....
June 7, 2021 Case Laws Service Tax HC

Levy of service tax - food that is ‘taken away’ or collected from restaurants or eateries, in parcels - Once processed and readied for delivery, the parcels are brought.....
June 7, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - payment of compensation or fine - proceedings contained in chapter XVII of the Negotiable Instruments Act - Quasi criminal proceedings or not - The.....
June 7, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - standard of proof for rebuttal presumption - The accused has discharged the burden under Section 118(a) and 139 of the Negotiable Instrument Act......
June 7, 2021 Case Laws Indian Laws HC

Bribe - demand or solicitation of money from the complainant or not - Assistant commissioner, Sales Tax - During the course of hearing of the appeal on 28.02.1996, the......
June 5, 2021 Case Laws GST HC

Validity of blocking of credit ledger and its continuance beyond one year - Rule 86-A(3) of the CGST Rules, 2017 - in light of blocking having been made on 21.01.2020,......
June 5, 2021 Case Laws GST DSC

Seeking grant of Bail - fraudulent availment of input tax credit - evasion of GST - The applicant is sole proprietor of his firm and responsible for every act of his......
June 5, 2021 Case Laws GST DSC

Right of bail under Section 167(2) Cr.P.C - offence u/s 132(1)(b), 132(1)(c), 132(1)(1)(i) of CGST Act, 2017 - The statutory period as provided under Section 167(2) Cr.P....
June 5, 2021 Case Laws GST DSC

Grant of Bail - bogus invoices - issuance of fake invoices without actual delivery of goods - The fact of the matter is that accused has himself disclosed that all......
June 5, 2021 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - Assessee has failed to explain the source with support of evidence, but his explanation was not found to be false. The lapse committed at his end....
June 5, 2021 Case Laws Income Tax AT

Revision u/s 263 - Doctrine of merger - the subject-matter in question “Disallowance under section 14A r.w.r.8D” ‘ has been considered and decided by the Commissioner of....
June 5, 2021 Case Laws Income Tax AT

Revision u/s 263 - ‘On-money’ receipt - the view taken by the A.O. was one of the possible views and the assessment order passed by him could not be held to be erroneous....
June 5, 2021 Case Laws Income Tax AT

Deduction u/s 80P - Denying Section 80P deduction on parking of surplus funds in private banks and the interest received from the LIC deposits involving varying sums -......
June 5, 2021 Case Laws Income Tax AT

TP Adjustment - ALP adjustment qua receipt of management services - the assessee has already filed its detailed paper book in the nature of supportive evidence......
June 5, 2021 Case Laws Customs HC

Import of goods - refractory bricks - freely importable or restricted imports - The adjudicating authority could have contacted the other port authorities and......
June 5, 2021 Case Laws Customs AT

Valuation - transaction value of food supplements imported - undervaluation and mis-declaration of goods - rejection of declared value - In the present case, it is......
June 5, 2021 Case Laws Customs AT

Recovery of Refund of SAD - Neither the assessee can seek refund nor Revenue can proceed to recover the refund already sanctioned without challenging the earlier order......
June 5, 2021 Case Laws Companies Law Tri

Oppression and mismanagement - Merely because the Petitioner/Applicant is a majority shareholder in the Respondent No. 1, it is not entitled or authorised to file the......
June 4, 2021 Case Laws GST HC

Interim release of the goods at the time of filing of the appeal - . It seems that provisions of Sections 130 and 140 of Punjab Goods Service Tax Act, 2017 are not clear....
June 4, 2021 Case Laws GST HC

Grant of Interim Bail - core argument of the petitioner's counsel was that the case of the petitioner would fall only under Section 132(1)(e) of the Central Goods and......
June 4, 2021 Case Laws GST HC

Input tax credit - non-payment of GST from April, 2018 to March 2019 - concealment of facts - initiation of inquiry under Section 74(1) of the CGST Act, 2017 -......
June 4, 2021 Case Laws Income Tax HC

Income from house property or income from other sources - If they are inseparable and the intention is to carry on the business of letting out the commercial property......
June 4, 2021 Case Laws Income Tax HC

Disallowance of deduction claimed in respect of transitional liability - scientific method adopted for ascertaining the transitional liability of Home Travel Concession.....
June 4, 2021 Case Laws Income Tax HC

Receipt of Interest on amount received on compulsory acquisition of land for constructing a house - If only the petitioner is able to demonstrate that the petitioner's......
June 4, 2021 Case Laws Income Tax AT

TP Adjustment - Treatment of export incentives as non-operating - it is not any initial period of operations of the assessee as taken note of by the DRP. It appears that....
June 4, 2021 Case Laws Income Tax AT

Claim of Interest u/s.36(1)(iii) - security deposits paid to director’s wife for taking her bungalow on lease - The said property had been taken on lease by the assessee....
June 4, 2021 Case Laws Income Tax AT

Revision u/s 263 - non examination of issue of advance given and commision expenses paid - during the assessment the assessee has filed reply to the quarry raised by the....
June 4, 2021 Case Laws Income Tax AT

Income from house property - Levy of deemed rent on the unsold real estate property of the assessee who is a real estate developer - nothing stops the assessing officer.....
June 4, 2021 Case Laws Income Tax AT

Accrual of income - ownership of land vested with the state government - Assessee is acting as an agent of the Government of Maharashtra and thus, the income in question....
June 4, 2021 Case Laws Income Tax AT

Revision u/s 263 - brought forward loss as deducted in computing the book profit u/s.115JB - We have been confronted with a situation in which the AO incorrectly applied....
June 4, 2021 Case Laws Income Tax AT

Where the TDS amount has been deposited to the Government Exchequer thorough cheque, whether the date of tendering cheque to the Government’s Banker or the date of......
June 4, 2021 Case Laws Income Tax AT

Capital gain of sale of asset/factory - regular sale or slump sale - It is settled law that assessee cannot be allowed to take shifting stands while it is claiming that.....
June 4, 2021 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - addition u/s 68 - Penalty has been levied in a mechanical manner without application of mind. In our view, this is a serious mistake in the......
June 4, 2021 Case Laws Income Tax AT

Revision u/s 263 - addition u/s 68 - the assessee was only one of the conduit - entire amount of sales cannot be taxed in the hands of the assessee as unexplained cash......
June 4, 2021 Case Laws Central Excise HC

Area Based exemption - refund of Excise duty - benefit of N/N. 20/2008-Central Excise - This petition stands disposed of by directing the Principal Commissioner of GST......
June 4, 2021 Case Laws VAT and Sales Tax HC

The subordinate authority is not empowered to supersede the orders passed by the appellate authority and an administrative discipline requires that the subordinate......
June 4, 2021 Case Laws VAT and Sales Tax HC

Recovery of dues of deceased dealer - charge against property - if the Department wants to recover the dues of the deceased dealer, then the same cannot be recovered......
June 3, 2021 Case Laws GST HC

Transition of unutilized CENVAT credit - rectification of mistake in filing TRAN-1 form - a genuine mistake should not result in the Petitioners’ losing out on their......
June 3, 2021 Case Laws GST HC

Scope of the Contract - Deduction at source towards GST - Impact of increase rate of GST as 12% from existing tax as 2% or 5% - The tax liability will have to be borne......
June 3, 2021 Case Laws Income Tax HC

Reopening of assessment u/s 147 - excess claim of Deduction u/s 10B - The case of the respondent (Revenue) is that the petitioner was in the habit of making an excess......
June 3, 2021 Case Laws Income Tax HC

Reopening of assessment u/s 147 - undisclosed LTCG - when the information was specific with regard to transactions of penny stock entered into by the assessee, and the......

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