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Highlights / Annotations / Catch Notes For June

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June 28, 2021 Case Laws Income Tax

Condonation of delay in filing appeal - “sufficient cause or reason” of delay - If the negligence or omission is a by-product of a deliberate attempt with mala fide......
June 28, 2021 Case Laws Income Tax

Bogus LTCG - penny stock purchases - genuineness of claim of exempt income u/s 10(38) of the Act from Long Term Capital Gain - Since we have held the transaction of Long....
June 28, 2021 Case Laws Income Tax

Bogus STCG or not - Since the source of purchase has been disputed as the registration of broker was cancelled much before the transaction of purchase made by the......
June 28, 2021 Case Laws Customs

Revocation of Customs Broker License - There are no allegation in the notice nor any finding in this regard on the correctness of the value determined by the Chartered......
June 28, 2021 Case Laws Service Tax

Validity of SCN - challenge on the ground that as per Section 73(4B) of the Finance Act, 1994, the period given for passing the order has expired - it is found......
June 28, 2021 Case Laws Service Tax

Valuation - Business Auxiliary Services - services received from foreign commission agents - It is seen that the notification is very clear. The exemption is granted to.....
June 28, 2021 Case Laws Central Excise

Refund of Excise Duty - Duty was paid under protest or not - The amount in question was collected by the Department without issue of show cause notice at the......
June 28, 2021 Case Laws Indian Laws

Dishonor of Cheque - rebuttal of presumption - The mere ipse dixit of the petitioner and the statement in defence under Section 313 Cr.P.C without any material does not.....
June 28, 2021 Case Laws Indian Laws

Dishonor of cheque - The interest payments could not have been made in a vacuum but in connection with the loan given to the respondent by the petitioner. These facts......
June 28, 2021 Case Laws Indian Laws

Dishonor of Cheque - If a bare perusal of a complaint or the evidence led in support of it shows that the essential ingredients of the offence alleged are absent or that....
June 26, 2021 Case Laws GST

Validity of summons issued u/s 70 - Proper officer - search/inspection proceedings u/s 67 of the CGST Act - Mr.Rastogi appears to have misread the powers of the Board to....
June 26, 2021 Case Laws Customs

Classification of imported goods - Art paper of different descriptions - It is evident from the seizure that the importer had classified the Art paper of different......
June 26, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - TP Adjustment - The impugned order is not a suo-motu proceedings initiated by the Transfer Pricing Officer under Sub-Section 2B of......
June 26, 2021 Case Laws Income Tax

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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......

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F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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