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Highlights / Annotations / Catch Notes For July of 2021

Home Highlights July July 2021 Year 2021

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Showing 201 to 250 of 418 Records

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July 16, 2021 Case Laws Central Excise

100% EOU - demand of excise duty on the raw grade oil - In the present case the vegetable oil falling under chapter 15.07 during the relevant period is chargeable to nil....
July 16, 2021 Case Laws VAT and Sales Tax

Maintainability of petition - availability of alternative remedy of appeal - The practise of filing the Writ Petition without exhausting the statutory remedies are in......
July 16, 2021 Case Laws VAT and Sales Tax

Refusal to permit the petitioner to file ‘F’ forms - interstate transfer to branch unit at Karnataka - While the proviso to Rule 12(7) of the CST Rules gives opportunity....
July 16, 2021 Case Laws VAT and Sales Tax

Re-classification of goods - rate of tax on hire charges - There is no finding that the assessee had wilfully evaded tax - When the assessee having not been put on......
July 15, 2021 Case Laws GST

Levy of GST - supply of service or not - pure agent services - payment made to American Academy of Professional Coders (AAPC) as examination fee for students on behalf......
July 15, 2021 Case Laws GST

Levy of interest under Section 50 of the Central Goods and Services Tax Act, 2017 - The provisions of Section 42 can only be invoked in a situation where the mismatch is....
July 15, 2021 Case Laws GST

Threshold limit of contribution to RWA to claim exemption from payment of GST - validity of Circular No.109/28/2019 - The plain words employed in Entry 77 being, ‘upto’.....
July 15, 2021 Case Laws Income Tax

Validity of order passed by PCIT u/s 264 - Non-consideration of submissions of the assessee - Contention of the respondents that it was time barring matter is not......
July 15, 2021 Case Laws Income Tax

Addition u/s 68 - share application money received from 6 different companies unexplained - The learned CIT-A did not utter a word in his whole order that what would be.....
July 15, 2021 Case Laws Income Tax

Expenditure on brokerage expenditure paid for obtaining investments in mutual funds - investment made in the funds yields income over a period of years, however the said....
July 15, 2021 Case Laws Income Tax

Exemption u/s 11 - Constitution of the Trust does not remain the same as it was prior to the amendment and hence when the constitution itself is changed and the......
July 15, 2021 Case Laws Income Tax

Late filing fees u/s 234E - intimation u/s 200A - TDS return for the 1st quarter for the financial year 2014-15 was filed on 25. 08.2015, which was due on 15. 07.2014 -.....
July 15, 2021 Case Laws Income Tax

Exemptions u/s 11 and 12 - Charitable activity u/s 2(15) - The assessee trust is carrying out the activities of general utility of development of infrastructure for......
July 15, 2021 Case Laws Customs

Allegation for conducting market inquiry improperly by the Inspector (Cutoms) (now deceased) - No question arises of abeting him at a stage later than the commission of.....
July 15, 2021 Case Laws Companies Law

Compounding of offence u/s 233B of the Companies Act, 1956 read with the Companies (Cost Audit Report) Rules, 2011 - The amendment takes away the need of taking......
July 15, 2021 Case Laws Insolvency and Bankruptcy

Allegation of Wilful and deliberate violation of Resolution Plan by the successful Resolution Applicant(Rl) - application seeking award of criminal punishment be filed......
July 15, 2021 Case Laws VAT and Sales Tax

Validity of rejecting original ‘H’ declaration forms after completion of the assessment order - there are force in the submission of learned counsel for petitioner that.....
July 14, 2021 Case Laws GST

Determination of quantum of GST - used/ second hand gold jewellery - In the case of applicant dealing in second hand goods and invoicing his supplies as “second hand......
July 14, 2021 Case Laws GST

Classification of services - rate of GST - construction of AAI residential colony - The construction of Airport Authority of India residential colony for self use or......
July 14, 2021 Case Laws GST

Liability of GST - Healthcare services - supply of medicines, implants and other items to patients - the supply of medicines and allied items by the pharmacy run by the.....
July 14, 2021 Case Laws GST

Rate of GST - promotion of villa projects for the villa buyers - The applicant is liable to pay GST at the rate of 1.5% in respect of the services of construction of......
July 14, 2021 Case Laws GST

Rate of GST - unbooked 11 units in the project , which did not get the approval for villa from local authorities before 31.03.2019 - levy of old GST rate or new GST rate....
July 14, 2021 Case Laws GST

Classification of goods - rate of tax - classifiable as NAMKEENS or not - jack fruit chips sold without BRAND NAME - Frying and roasting are two popular cooking methods.....
July 14, 2021 Case Laws GST

Classification of goods - Mats, Mattings and Floor Covering of Coir, if backed by PVC, Rubber, Latex etc - Mats, Matting and Floor Covering of Coir backed by PVC,......
July 14, 2021 Case Laws GST

Availment and utilisation of input tax credit (ITC) - where common credit on inputs or input services partly used for effecting taxable supplies and partly for effecting....
July 14, 2021 Case Laws GST

Classification of goods - rate of GST - import as well as supply of “Laboratory reagents for rapid testing of food safety parameters” - the laboratory reagents for rapid....
July 14, 2021 Case Laws GST

Classification of services - local water transport services of passengers by ferries, cruises and the like - resort providing various other services - providing house......
July 14, 2021 Case Laws GST

The supply of goods or services or both during warranty period without consideration in discharge of the warranty obligation is not liable to GST. However, if any......
July 14, 2021 Case Laws Income Tax

Condonation of delay in filing the return of income - Period of limitation for scrutiny assessment - The prayer made by the learned counsel for the Income Tax department....
July 14, 2021 Case Laws Income Tax

Correct head of Income - Interest income earned from deposits kept in banks for availing bank guarantees - AO directed to assess interest income from bank deposits for......
July 14, 2021 Case Laws Income Tax

Addition u/s 68 - No action appears to have been taken in the preceding assessment year treating the purchase of the shares as bogus. Once such bogus purchase is sold......
July 14, 2021 Case Laws Income Tax

Disallowance of interest on the advance - Simply because the assessee has secured loan from Standard Chartered Bank that does not mean that same interest bearing fund......
July 14, 2021 Case Laws Income Tax

Bogus LTCG - Disallowing exemption u/s 10(38) - penny stock - The said company held as a penny stock company by the authorities below without any corroborative evidence.....
July 14, 2021 Case Laws Income Tax

Capital gain on JDA - Transfer u/s 2(47) - There was no transfer of property under this JDA. Also without accrual of construction to the assessee, assessee was not......
July 14, 2021 Case Laws Income Tax

Revision u/s 263 - deduction under section 54B - No doubt the assessee declared capital gain but, whether its exemption can be claimed on purchase of other agriculture......
July 14, 2021 Case Laws Customs

Abandonment of goods - relinquishment of title to the goods - It is too late a stage for the appellant to raise an issue in so far as the levy of fine and penalty are......
July 14, 2021 Case Laws Service Tax

Challenging the order of the settlement application - erroneous demand of interest - This Court is of the opinion that the order passed by the Settlement Commission,......
July 14, 2021 Case Laws VAT and Sales Tax

Authority to undertake a review contemplated under Section 67(5) of Andhra Pradesh Value Added Tax, 2005 - since the regular Chairman of the Tribunal is not functioning,....
July 13, 2021 Case Laws GST

Classification of supply - rate of tax - banana chips - jackfruit chips - tapioca chips - supply without registration of brand name - jaggery coated banana chips......
July 13, 2021 Case Laws GST

Classification of supply - supply of goods or supply of services - Classification code - activity of tanker body building on job work basis, on the chassis supplied by......
July 13, 2021 Case Laws GST

Supply or movement of goods otherwise than by way of supply - placement of specified medical instruments to unrelated customers like hospitals, labs etc for their use......
July 13, 2021 Case Laws Customs

Condonation of delay in filing appeal - Revenue appeal - the delay was unexplained - The objective is to complete a mere formality and save the skin of the officers who.....
July 13, 2021 Case Laws Customs

Status of an entity - GJEPC - comes under definition of 'State' or under 'other authority' - GJEPC is not discharging any public / state functions and as such not an......
July 13, 2021 Case Laws Income Tax

Constitutional validity and legality of Section 194N - Deduction of tax at source at the rate of 2% on cash withdrawals from, inter alia, a banking company exceeding......
July 13, 2021 Case Laws GST

Cancellation of petitioner's registration certificate - petitioner has omitted to file reply within time allowed and even within 30 days of receiving the notice - the......
July 13, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons are communicated and the reasons would show that the expenditures are expressly disallowed under the deeming fiction created by....
July 13, 2021 Case Laws Customs

Recovery of duty of Customs from the successful Resolution Applicant - Orders of finalization of bills of entry of the Superintendent - the judgment of the Jharkhand......
July 13, 2021 Case Laws Companies Law

Seeking for reactivation of DIN/DSC of the Directors - Disqualified directors of struck off companies - The CFSS-2020 was last extended till 31st December 2020. If the......
July 13, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - CIT(A) has given direction to the Assessing Officer to levy penalty equivalent to 100% tax under section 271(1)(c) of the Act. Mere estimate of......
July 13, 2021 Case Laws Income Tax

Refund of TDS to the deductor - CIT(A) allowed the refund - as per the CBDT’s Circular No.2/2011 dated 2.04.2011, there is a procedure for the deductor to claim refund......

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Latest Circulars

F: Stock damaged in recent floods

F: GST on Solar Plant

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 ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

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

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

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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