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Highlights / Annotations / Catch Notes For June of 2021

Home Highlights June June 2021 Year 2021

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Showing 51 to 100 of 385 Records

123 4 5 6........ 8

June 26, 2021 Case Laws Income Tax HC

Reopening of assessment u/s 147 - Reassessment beyond the period of four years - sufficiency of the reasons cannot be gone into in a writ proceedings - Perusal of the......
June 26, 2021 Case Laws GST HC

Reversal of IGST - Validity of notice - Revenue submits that, the impugned communication is only an intimation of IGST payable and consequentially, a request to the......
June 26, 2021 Case Laws VAT and Sales Tax HC

Validity of provisional assessment order - The procedures to be followed in the department for assessment are well settled. Thus, the authorities competent are not......
June 26, 2021 Case Laws Service Tax HC

Rejection of application before Settlement Commission - The provisions for settlement are provided in a statute enabling the aggrieved person to come out with true facts....
June 26, 2021 Case Laws Customs HC

Recovery of Customs Dues - non-fulfilment of export obligation under Export Promotional Capital Goods (EPCG) Authorization - entitlement to release bank guarantee or not....
June 26, 2021 Case Laws Service Tax AT

Levy of Service tax - Noticepay - amount received as consideration towards tolerating the act of breach of contract by the employee - declared service or not - mployer......
June 26, 2021 Case Laws Customs AT

Levy of late fee charges - delay in filing the bills of entry - under Notification No. 26/2017 itself, it is stated that such late fee can be waived if sufficient......
June 26, 2021 Case Laws Income Tax AT

Addition based on statements recorded u/s. 132(4) - Effect of retraction of statements recorded u/s. 132(4) of the Act - Taxation of capitation fee alleged to have been.....
June 26, 2021 Case Laws Insolvency and Bankruptcy AT

Validity of order of Adjudicating authority (NCLT) observations against the IRP to refer the matter to IBBI. - Order of NCLT relies more on uploading of the Order on......
June 26, 2021 Case Laws Customs AT

Refund of IGST - Duty drawback - Since interpretation under GST/IGST is involved, the orders are set aside and the matter is remanded back to the file of the......
June 26, 2021 Case Laws Income Tax AT

Revision u/s 263 - unsecured loans receipts - Given that the AO basis a mere confirmation so filed by the assessee which in reality is not a confirmation in absence of......
June 26, 2021 Case Laws Income Tax AT

Reopening of assessment u/s 147 - addition made on protective basis - the present appeal is being decided only on the basis of the fact that substantive addition has......
June 26, 2021 Case Laws Income Tax AT

Addition made on account of gains from cancellation of forward contract - Allegation that, the so-called asset could not be created not any foreign exchange loan was......
June 26, 2021 Case Laws Income Tax AT

Reopening of assessment u/s 147 - additional depreciation u/s. 32(1)(iia) disallowed - ld. CIT(A) has no power under the provision of law to give direction to the AO for....
June 26, 2021 Case Laws Income Tax AT

Notional short term capital gain on transfer or otherwise of some real estate asset - Since assessee inadvertently shown the property as capital asset and moved an......
June 26, 2021 Case Laws Income Tax AT

Revision u/s 263 - Once the valuation report has not been sent by the valuation officer to the assessing officer/assessee, within the period stipulated by the act that......
June 26, 2021 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - Penalty under section 271(1)(c) of the Act is leviable to be imposed only where the assessee has concealed its particulars of income or furnished....
June 26, 2021 Case Laws Income Tax AT

Deduction u/s 80IC - substantial expansion - Initial assessment year - in case substantial expansion is carried out as defined in clause (ix) of Sub-section-8 of Section....
June 26, 2021 Case Laws Income Tax AT

Accrual of income - real income - since the basis, modality and the amount on which the capacity charges, deemed generation charges and capacity Index Incentives were to....
June 26, 2021 Case Laws Central Excise AT

CENVAT Credit - supplementary invoices - In the present case there is no sale of goods, but the differential duty has been paid on stock-transfer of goods by the sister.....
June 26, 2021 Case Laws Customs AT

Levy of fine and penalty - Valuation of imported goods - There are no merit in the order of the authorities below in mechanically imposing fine and penalty on the......
June 25, 2021 Case Laws Income Tax HC

Assessment u/s 144C - issuance of draft order as mandatory and contemplated u/s 144(C) not adhered to - Once the procedure has been followed and the Appellate Tribunal......
June 25, 2021 Case Laws Income Tax HC

Exemption u/s 10 (23C) (vi) - The main object of the petitioner indicates that it is in the field of education. There are also indication that the petitioner had not......
June 25, 2021 Case Laws Income Tax HC

Assessment u/s 153A - “relevant assessment year” - It is not for me to fathom the wisdom of the parliament. We cannot assume that the amendment introduced by the Finance....
June 25, 2021 Case Laws Income Tax AT

Allowability of the interest paid to the partner by the assessee firm calculating on the opening balance of the capital account of the partner without considering the......
June 25, 2021 Case Laws Income Tax AT

Tax payable u/s 115-O - dividend distribution tax rate being restricted by the treaty provision dealing with taxation of dividends in the hands of the shareholders (i.e.....
June 25, 2021 Case Laws Income Tax AT

Unexplained cash deposited in the bank account - source of receipt - sale of agriculture produce to non-existing firm - The assessee has supported the closure of the......
June 25, 2021 Case Laws Income Tax AT

Reopening of assessment u/s 148 - siphoning of profits of the firm - Amply clear that the plea of the Revenue that though the commission was initially paid to the agents....
June 25, 2021 Case Laws Income Tax AT

TDS u/s 195 - Royalty - purchase of software in the present facts does not amount to give rise to any taxable income in India as a result of which provisions of sec. 195....
June 25, 2021 Case Laws Income Tax AT

Estimation of income - interest and salary paid to partners - The AO made the assessment by estimating the income of the assessee by rejecting the books of account by......
June 25, 2021 Case Laws Income Tax AT

Taxability of interest income in the hands of Partner instead of Partnership firm - Allegation that assessee did not disclosed the receipt of Interest in his return of......
June 25, 2021 Case Laws Income Tax AT

Levy of fee/interest u/s 234E of the Act by the CPC, Bangalore - CIT(A) was of the opinion that the delay was not to be condoned - the delay ought to have been condoned.....
June 25, 2021 Case Laws Customs HC

Principles of Natural Justice - assessment order is not preceded by a pre-assessment notice or show cause notice - Service by indirect methods, such as publication and......
June 25, 2021 Case Laws Customs AT

Levy of penalty u/s 112 (b) of the Customs Act - appellant did not file the IGMs in question - Undisputed peculiar facts of the case are that the appellant is neither......
June 25, 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 25, 2021 Case Laws Insolvency and Bankruptcy Tri

Avoidable transactions - undervalued or preferential transactions - gifts made to related party - It is concluded that the impugned transactions as alleged by the......
June 25, 2021 Case Laws Service Tax AT

Refund of the Service Tax - Tax was paid under mistake of law - change in tax regime - the Service Tax paid under mistake of law has to be refunded irrespective of the......
June 25, 2021 Case Laws Service Tax AT

CENVAT Credit - trading of service (exempted service) - The appellants have been meticulously reversing the proportionate credit attributable to the trading activity.......
June 25, 2021 Case Laws VAT and Sales Tax HC

Jurisdiction of AO - The procedures to be followed in the department for assessment are well settled. Thus, the authorities competent are not expected to commit such......
June 25, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - primary or secondary evidence - Just because respondent No.2 has not lodged any complaint with the police concerned about lost of original......
June 24, 2021 Case Laws GST AAR

Classification of supply of goods/services - rate of GST applicable - composite works contract - The rate of GST on supply of works contract service which is being......
June 24, 2021 Case Laws GST HC

Refund of IGST - tax paid on Ocean Freight under the reverse charge mechanism - his Court held that the levy of the IGST under the RCM on the Ocean Freight for the......
June 24, 2021 Case Laws Income Tax HC

Reopening of assessment u/s 147 - ALV estimation - We are unable to see application of mind by the AO of the materials available before him. The AO has not recorded any.....
June 24, 2021 Case Laws Income Tax HC

Validity of assessment - Though the Income Tax Act does not anywhere contemplate issuance of a show cause notice prior to finalisation of scrutiny assessments, as a......
June 24, 2021 Case Laws Income Tax HC

Acceptable ground for the purpose of entertaining a Writ Petition - the finding of such appellate forums would be a valuable assistance for the purpose of exercise of......
June 24, 2021 Case Laws Income Tax AT

Assessment u/s 153A - Protective assessment while making additions in the hands of son/grandson - interest income arising out of funds - By no stretch of imagination the....
June 24, 2021 Case Laws Income Tax AT

Reopening of assessment u/s 147 - assessee had shown fixed assets but he had not offered any income from the said property - The reasons recorded by the Assessing......
June 24, 2021 Case Laws Income Tax AT

Exemption u/s 11 - grant of registration u/s. 12AA - the view of the ld. CIT (Exemption) that the appellant company is a commercial organization merely because it is......
June 24, 2021 Case Laws Income Tax AT

Exemption u/s 80G - the fair opportunity shall be granted to the assessee trust before coming to the conclusion as directed. Competent Authority shall make every......
June 24, 2021 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - Unexplained expenditure u/s 69C - CIT(A) was indeed justified in deleting the penalty, as there was no concealment of income on the part of the......

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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...