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Highlights / Annotations / Catch Notes For June

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June 12, 2021 Case Laws Income Tax

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

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

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

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

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

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

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

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

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

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

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

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

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....
June 11, 2021 Case Laws GST

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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......

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H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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 ...

A: Director Identification Number

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