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Highlights / Annotations / Catch Notes For July of 2021

Home Highlights July July 2021 Year 2021

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Showing 151 to 200 of 418 Records

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July 20, 2021 Case Laws Income Tax AT

Assessing Officer Must Adjust Income in Subsequent Year to Avoid Double Taxation on Construction Loss Claim.
July 20, 2021 Case Laws Customs HC

Petitioner fails to meet Net Foreign Exchange obligations under Special Economic Zone Rules, 2006, resulting in negative NFE over five years.
July 20, 2021 Case Laws Customs AT

Penalty u/s 117 of Customs Act Deemed Unwarranted After EGM Errors Corrected Promptly by Appellant.
July 20, 2021 Case Laws Customs AT

Late Fee Charges Waived Due to Justified Delay in Filing Bill of Entry for Shipping Document Amendments.
July 20, 2021 Case Laws VAT and Sales Tax HC

Court Rules Email Oversight Doesn't Violate Natural Justice; VAT Error Appeal Possible, No Current Interference Needed.
July 20, 2021 Case Laws VAT and Sales Tax HC

Karnataka Civil Services Rule 3 Violation: Official Guilty of Misconduct for Issuing Certificate Without Verification, Admits State Loss.
July 19, 2021 Case Laws GST AAAR

GST Rate for PVC Tufted Coir Carpets Set at 12% Under Tariff Heading 5703 90 90 Based on Manufacturing Process.
July 19, 2021 Case Laws GST AAAR

PVC Carpet Mats Classified Under Customs Tariff Heading 3918, Attract 18% GST, Aligning with SGST Member's View.
July 19, 2021 Case Laws GST HC

High Court Criticizes Officer for Ignoring Natural Justice, Section 73(9) in GST DRC Orders; Urges Procedural Compliance.
July 19, 2021 Case Laws Income Tax HC

Court Rules CUP Method More Suitable Than TNMM for Determining Arm's Length Price in Transfer Pricing Case.
July 19, 2021 Case Laws Income Tax HC

High Court Rules: Stock Discrepancy Addition Unsupported Without Bookkeeping Defects; Appeal Lacks Substantial Question of Law.
July 19, 2021 Case Laws Income Tax HC

E-Assessment Scheme Must Follow Legal Standards; Violations of Natural Justice Principles Render Decisions Void.
July 19, 2021 Case Laws Income Tax AT

Share Application, Premium Money Not Received This Year; Section 68 Addition Not Applicable for Assessee. Favorable Outcome.
July 19, 2021 Case Laws Income Tax AT

Section 54F Exemption: Investment in Residential Construction Qualifies for Tax Benefits Despite Incomplete Building Status.
July 19, 2021 Case Laws Income Tax AT

Section 43CA of Income Tax Act applies to stamp duty valuation differences in sale deeds executed in the relevant assessment year.
July 19, 2021 Case Laws Income Tax AT

No penalty u/s 271(1)(c) for minor breach as required info was provided; addition deleted on appeal.
July 19, 2021 Case Laws Income Tax AT

Revenue Authorities' Evidence u/s 69B Deemed Insufficient for Addition in On-Money Transaction Case.
July 19, 2021 Case Laws Income Tax AT

Forex Losses Treated as Non-Operating in Operating Profit Margin Calculation, Accepted by TPO; No Adjustments Needed.
July 19, 2021 Case Laws Income Tax AT

Failure to Serve Notice Due to Wrong Email Address Accepted as Sufficient Cause for Non-Compliance.
July 19, 2021 Case Laws Customs AT

CESTAT Rules 10% Pre-Deposit for Second Appeal; Commissioner's 17.5% Demand Deemed Illegal.
July 19, 2021 Case Laws Customs AT

Appeal Denied: Time Limitations Highlight Burden of Proof in Order Service Under Relevant Legal Sections.
July 19, 2021 Case Laws SEBI SC

Supreme Court Upholds SEBI's Authority on Mutual Fund Winding Up; Clarifies 'Consent' in Regulation 18(15)(c) Interpretation.
July 19, 2021 Case Laws Service Tax AT

Surrender Charges on ULIP Exits Not Taxable as Service Consideration, Clarifies Valuation Analysis for Insurance Sector.
July 17, 2021 Case Laws GST AAR

GST Classification of Puripapad: Entry No. 96 Confirms HSN 19059040 for Unfried Papad, Affects Tax Rate.
July 17, 2021 Case Laws Income Tax AT

Interest on Late Service Tax Payment Allowed as Deduction by CIT(A): Recognized as Compensatory, Not Penal.
July 17, 2021 Case Laws Income Tax AT

Assessing Officer Can't Change Protective to Substantive Assessment Without CIT(A) Direction; Must Follow Section 147 Conditions.
July 17, 2021 Case Laws Income Tax AT

CIT(A) Criticized for Ignoring Bombay High Court's Tiptop Decision on Notional Rent Estimation for Property Income.
July 17, 2021 Case Laws Income Tax AT

Violation of Section 269SS on cash deposits leads to penalties u/s 271D, not additions u/s 68.
July 17, 2021 Case Laws Income Tax AT

Assessee's Bogus Diamond Purchases Exposed; No Actual Diamonds Received, Profit Estimation Deemed Inappropriate.
July 17, 2021 Case Laws Income Tax AT

Court Rules Land Sale Profit as Capital Gains, Not Business Income, Supporting Appellant's Tax Classification Claim.
July 17, 2021 Case Laws Customs AT

EPCG License Case: Third-Party Exports by Rithvikk Garments Don't Violate Conditions for Sri Angallamman Knit Fabrics.
July 17, 2021 Case Laws Customs AT

Custodian Cleared of Penalty as Allegations Lack Evidence in Cargo Clearance Case.
July 17, 2021 Case Laws Customs AT

Court Supports Exporter's Right to Amend Shipping Bills for MEIS Benefits Despite Department's Objections.
July 17, 2021 Case Laws Insolvency and Bankruptcy AT

Intervenors Seek Withdrawal Without Pending Demand Notice; Emphasize Revival Over Debt Recovery Under Insolvency Code Section 8.
July 17, 2021 Case Laws Service Tax SC

Court Condones Delay in Special Leave Petition Filing; Recommends Streamlining Process to Prevent Future Delays.
July 17, 2021 Case Laws Service Tax AT

Refund Claim Approved for Input Service Tax Credit on Electrical Works for Modernization, Not New Construction.
July 17, 2021 Case Laws VAT and Sales Tax HC

Assistant Commissioner Shielded by Judges (Protection) Act from Corruption Allegations on VAT, Sales Tax Orders.
July 16, 2021 Case Laws GST AAR

E-way Bill Exemption Applies to Ordnance Factories and PSUs Under Ministry of Defence in India.
July 16, 2021 Case Laws GST AAR

Tendering Processes Classified as Supply of Services Under GST; Taxed Under Heading 9997 as Miscellaneous Services.
July 16, 2021 Case Laws GST AAR

Emerald Court Co-op must pay GST on maintenance fees over Rs. 7,500 as per amended Section 7, CGST Act 2017.
July 16, 2021 Case Laws GST AAR

Goods like Brush Holder Assembly, Lead Wires, and Insulating Rods for locomotives classified under heading 86.07 for railway use.
July 16, 2021 Case Laws Income Tax AT

Forex Contract Cancellation Loss Deemed Business Loss u/s 37(1) as Per AS-11, Not Speculative.
July 16, 2021 Case Laws Income Tax AT

Insufficient Evidence for Action u/s 153C: Seized Documents Lack Specificity and Recipient Details.
July 16, 2021 Case Laws Income Tax AT

Court Rules Leasehold to Freehold Conversion Costs Deductible as Improvement in Capital Gain Computation u/s 48.
July 16, 2021 Case Laws Income Tax AT

Reassessment u/s 147 Invalid Due to Change of Opinion Without New Material by Assessing Officer.
July 16, 2021 Case Laws Income Tax AT

PCIT's Order on Capital Gains Re-Computation Exceeds Limited Scrutiny Scope, Deemed Invalid u/s 263.
July 16, 2021 Case Laws Customs AT

Gold Bar with Defaced Serial Number Deemed Smuggled; Appellants Fail to Prove Legal Ownership or Duty Payment.
July 16, 2021 Case Laws Service Tax AT

Service Tax Refund Considered u/s 104 of Finance Act; KINFRA Confirms No CENVAT Credit Used.
July 16, 2021 Case Laws Service Tax AT

Court Rules in Favor of Exporter: CENVAT Credit Refund Allowed Despite Third-Party Payment Routing.
July 16, 2021 Case Laws Central Excise AT

CENVAT Credit Valid for Wrongly Paid Service Tax on Freight; No Reversal Required Under Reverse Charge Mechanism.

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