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Highlights / Annotations / Catch Notes For July of 2021

Home Highlights July July 2021 Year 2021

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Showing 1 to 50 of 418 Records

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July 31, 2021 Case Laws Service Tax SC

Supreme Court denies refund for service tax on government buildings; exemption applies prospectively under Notifications 12/2012 & 25/2012.
July 31, 2021 Case Laws GST HC

Court Quashes Ex Parte Orders, Restores Cases for Reconsideration, Citing Extended Deadlines Amid COVID-19 Disruptions.
July 31, 2021 Case Laws Income Tax HC

Assessee Fails to Explain Cash Discrepancy; Revenue Authorities Confirm Proposed Additions Due to Unexplained Cash Deficit.
July 31, 2021 Case Laws Income Tax HC

High Court Remands Case for New Decision Due to Missing Show Cause Notice u/ss 143(3A)/144B.
July 31, 2021 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Requires Assessing Officer's Satisfaction; Acceptance of Addition Alone Insufficient for Penalty.
July 31, 2021 Case Laws Income Tax AT

Allahabad High Court Case Challenges Income Tax Assessment Timing and Exclusions u/ss 143, 153A, and 153B.
July 31, 2021 Case Laws Income Tax AT

Taxpayer Eligible for 100% Deduction from A.Y. 2009-10 Due to Section 80IC Misinterpretation by AO on Substantial Expansion.
July 31, 2021 Case Laws Income Tax AT

Appellant's Sale of Mortgaged Land Assessed as Long-Term Capital Gain by Tax Authority.
July 31, 2021 Case Laws Income Tax AT

Deduction Allowed u/s 80IAB for SEZ Operation and Maintenance Income, Developer Entitled to Tax Benefits.
July 31, 2021 Case Laws Central Excise AT

Appellant granted Cenvat credit for manufacturing goods despite Bill of Entry in supplier's name due to favorable declaration.
July 31, 2021 Case Laws Income Tax AT

Income Tax Appeals Commissioner Fails to Verify Sale Deed Facts; No LTCG for Assessee on Retained Land.
July 31, 2021 Case Laws Income Tax AT

Penalty for Capital Gains on Agricultural Land Transfer Deemed Inappropriate; CIT(A) Deletes Penalty u/s 271(1)(c.
July 30, 2021 Case Laws GST AAR

Tertiary Treated Water for Power Generation Classified as "Purified Water," Subject to GST Under Notification No. 01/2017-C.T. (Rate.
July 30, 2021 Case Laws GST HC

Court Rules Against Vehicle Detention: Petitioner Not a Dealer, Ambulances for Personal Use in Business Startup.
July 30, 2021 Case Laws Income Tax HC

High Court Quashes Assessment Order Due to Jurisdictional Error u/s 144C(1) of the Income Tax Act.
July 30, 2021 Case Laws Income Tax HC

High Court Dismisses Writ Petition: No Violation of Natural Justice in Section 147 Assessment Reopening Case.
July 30, 2021 Case Laws Income Tax HC

Court Upholds Reassessment u/s 147 Against Non-Existing Company; Suggests Appeals for Further Remedies.
July 30, 2021 Case Laws Income Tax AT

PCIT's Attempt to Revise Assessment Order u/s 263 Deemed Impermissible Due to Statute of Limitations.
July 30, 2021 Case Laws Income Tax AT

Dispute Over Bogus Purchases: Pr. CIT Challenges AO's 1.6% Income Addition u/s 263, Suggests Higher Rate.
July 30, 2021 Case Laws Income Tax AT

Error in Tax Assessment: Interest Income Misclassified, Affects Work-in-Progress & Taxable Income for 2015-16 & 2016-17.
July 30, 2021 Case Laws Customs AT

Penalties Reduced for Alleged Diamond Smuggling Due to Lack of Evidence u/s 112(b) of Customs Act.
July 30, 2021 Case Laws Companies Law Tri

Tribunal Orders Restoration of Company u/s 252(3) of Companies Act 2013, Citing Future Growth Potential.
July 30, 2021 Case Laws Service Tax AT

LLP Wins Service Tax Refund: Reverse Charge Mechanism Not Applicable; Refund with Interest Due in 45 Days.
July 30, 2021 Case Laws Central Excise AT

Appeal delay condoned due to applicant's proactive steps; cost imposed on appellant.
July 30, 2021 Case Laws Indian Laws HC

Court Analyzes Dishonored Cheque in Alleged Fraud Case; Presumption u/s 139 of Negotiable Instruments Act Applies.
July 29, 2021 Case Laws GST HC

Court Rules E-Way Bill Not Required for Transporting Minimally Used Personal Vehicles; Revenue's Appeal Dismissed.
July 29, 2021 Case Laws Income Tax HC

Court Rules RBI Bonds as Current Assets, Not Capital; Upholds Tribunal's Findings on Business Asset Classification.
July 29, 2021 Case Laws Income Tax AT

High Court: Section 194LA of Income Tax Act doesn't apply to Development Right's Certificates; assessee not in default u/s 201(1).
July 29, 2021 Case Laws Income Tax AT

Penalty Imposed u/s 271(1)(c) Overturned; Lack of Justification for Filing Inaccurate Income Particulars. No Appeal Filed.
July 29, 2021 Case Laws Income Tax AT

Court Upholds Validity of Assessment u/ss 153C and 147 in Bogus Bill Issuance Case; Taxpayer Rights Protected.
July 29, 2021 Case Laws Income Tax AT

Disallowing Mark-to-Market Loss Unjust When Gains Accepted: Assessee Faces Double Disallowance on Forward Contracts.
July 29, 2021 Case Laws Income Tax AT

Court Rules Late Filing Fee u/s 234E Unsustainable for Pre-June 1, 2015 Defaults; Fee to be Deleted.
July 29, 2021 Case Laws Income Tax AT

Additional Depreciation Approved for Machinery at Collection Centers in Diagnostic Labs, Integral to Report-Making Process.
July 29, 2021 Case Laws Customs HC

Commissioner of Central Excise, Goa, appointed as proper officer u/s 4(1), empowered for customs duties. (1.
July 29, 2021 Case Laws Customs HC

High Court Can't Resolve Factual Disputes Over Container Release; Requires Evidence for Resolution by Proper Authorities.
July 29, 2021 Case Laws Customs AT

Refund Claim for Additional Customs Duty Rejected Due to Discrepancies; Case Remanded for Reconsideration of Errors.
July 29, 2021 Case Laws Customs HC

Petitioner Demands Return of Bank Guarantees After Extended Delay in Certificate of Origin Verification; Customs Given Six Months.
July 29, 2021 Case Laws Indian Laws HC

Court Rules Against Legal Action on Account Holder for Cheque Dishonored Without Their Signature.
July 28, 2021 Case Laws GST HC

Rule 86-A: Blocking Input Tax Credit for Fraudulent or Ineligible Claims; Future Credits May Be Affected.
July 28, 2021 Case Laws Income Tax AT

Revision u/s 263: AO's Inconsistent Treatment of Loan Deposits and Interest Payments Deemed Erroneous.
July 28, 2021 Case Laws Income Tax AT

Unregistered Trusts u/s 12A: Corpus Donations Count as Income, No Section 11 Exemption Available.
July 28, 2021 Case Laws Income Tax AT

Shared Services Payments Not Taxable as Fees for Technical Services, No Independent Technical Knowledge Transfer Found.
July 28, 2021 Case Laws Income Tax AT

Penalty u/s 271AAA Overturned: Tribunal Orders Deletion of Penalty on Undisclosed Jewelry and Cash.
July 28, 2021 Case Laws Income Tax AT

Section 201(1) Proceedings: No TDS Deduction on Year-End Provisions Justified by Accounting Practice; Interest Paid Shows Good Faith.
July 28, 2021 Case Laws Income Tax HC

Petitioner Deposits 20% of Demanded Amount; Court Orders Release of Attached Property in Recovery Case.
July 28, 2021 Case Laws Income Tax HC

Dispute Over Forfeited Auction Amount: Should it Benefit the Petitioner or Government? Rule 58 of Income Tax Act Explored.
July 28, 2021 Case Laws Income Tax HC

Central Government-Owned Bodies Not Entitled to Central Gov Perquisites Valuation for Residential Accommodation u/r 3, Table 1.
July 28, 2021 Case Laws Customs HC

Court Upholds Revenue's Decision on Importer's Request to Mutilate Scrap Paper for Exemption.
July 28, 2021 Case Laws Insolvency and Bankruptcy AT

Appellant challenges the directive to produce balance sheets during a pending Section 9 IBC application; appeal validity questioned.
July 28, 2021 Case Laws Insolvency and Bankruptcy AT

Court Upholds Approved Resolution Plan Validity; Liquidation Would Leave Appellant Uncompensated, Reinforcing Plan's Approval Decision.

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