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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 AT

Excise Duty Demand on Raw Grade Vegetable Oil Dismissed Due to Notification No. 4/2005-CE for 100% Export Unit.
July 16, 2021 Case Laws VAT and Sales Tax HC

Courts Urge Petitioners to Exhaust Statutory Remedies Before Filing Writs in VAT and Sales Tax Disputes.
July 16, 2021 Case Laws VAT and Sales Tax HC

Court Rules Late 'F' Form Submission Can't Reopen Finalized Assessments Without Valid Reason Under CST Rule 12(7.
July 16, 2021 Case Laws VAT and Sales Tax HC

Court Rules Higher Tax Imposition Unjustified; No Evidence of Wilful Tax Evasion Under VAT Act Section 21(5.
July 15, 2021 Case Laws GST AAR

AAR Rules No GST on Exam Fee Transactions by Institutes Acting as Pure Agents for Non-Enrolled Students.
July 15, 2021 Case Laws GST HC

Interest under CGST Act Section 50 applies to revenue errors, not wrongful ITC claims; compensatory interest upheld.
July 15, 2021 Case Laws GST HC

Court Clarifies GST Exemption for RWA Contributions: Only Amounts Over Rs. 7,500 Subject to Tax per Circular No.109/28/2019.
July 15, 2021 Case Laws Income Tax HC

Court Questions PCIT Order u/s 264 for Ignoring Assessee's Submissions; Time-Barred Argument Rejected by Respondents.
July 15, 2021 Case Laws Income Tax AT

Section 68 Dispute: CIT-A Criticized for Lack of Reasoning on Unexplained Share Application Money from Six Companies.
July 15, 2021 Case Laws Income Tax AT

Brokerage Fees for Mutual Fund Investments Classified as Revenue Expenditure, Not Capital, No Enduring Benefit Provided.
July 15, 2021 Case Laws Income Tax AT

Section 11 Exemption Inapplicable for Trusts with Amended Constitutions; Section 12A Proviso Not Available Prior to New Registration.
July 15, 2021 Case Laws Income Tax AT

Tribunal Allows Appeal on Late TDS Filing Fees u/s 234E; CIT(A) Order Set Aside.
July 15, 2021 Case Laws Income Tax AT

Trust Developing Infrastructure for Gem and Jewellery Sector in Surat Qualifies for Tax Exemptions u/ss 11 and 12.
July 15, 2021 Case Laws Customs AT

No evidence found against customs inspector in fraudulent carpet export case; no proof of conspiracy or personal gain.
July 15, 2021 Case Laws Companies Law Tri

Offence Compounding Under Companies Act Now Tribunal-Approved, No Special Court Needed Post-Amendment; Referencing NCLAT Rulings and Section 441(6).
July 15, 2021 Case Laws Insolvency and Bankruptcy Tri

Resolution Applicant Accused of Violating Plan; Former RP Lacks Authority to Pursue Charges Without Government Approval.
July 15, 2021 Case Laws VAT and Sales Tax HC

Court Allows Submission of 'H' Forms Post-Assessment Due to COVID-19 Disruptions; Emphasizes Natural Justice Principles.
July 14, 2021 Case Laws GST AAR

GST Valuation for Second-Hand Gold Jewellery: Follow Rule 32(5) for Supplies from Unregistered Individuals.
July 14, 2021 Case Laws GST AAR

GST on AAI Residential Colony Construction Near Bengaluru Airport Set at 12% for Self-Use by Staff.
July 14, 2021 Case Laws GST AAR

Hospital Pharmacy Supplies Subject to GST; Consultation Services Exempt as Healthcare Under GST Tariff Schedule.
July 14, 2021 Case Laws GST AAR

GST Rates for Construction: 1.5% on Affordable Apartments, 7.5% on Others per Notification No. 11/2017, Item (i) & (ia.
July 14, 2021 Case Laws GST AAR

GST Rate Dispute: Are Unbooked Units in Unapproved Project Subject to Old or New Rate? Key Notification Insights.
July 14, 2021 Case Laws GST AAR

Customs Tariff Act: Jackfruit, Tapioca, and Potato Chips Classified Under Tariff Heading 2008 19 40 as Namkeens.
July 14, 2021 Case Laws GST AAR

Coir Mats with PVC, Rubber, or Latex Backing Classified Under Tariff 5703 90 90, GST Rate Set at 12.
July 14, 2021 Case Laws GST AAR

Understanding Input Tax Credit: Common Credit for Taxable & Exempt Supplies Requires Reversal as per CGST Rule 42, 2017.
July 14, 2021 Case Laws GST AAR

GST Rate for Imported Food Safety Reagents Set at 12% Under Customs Tariff Heading 3822 00 90.
July 14, 2021 Case Laws GST AAR

Local Water Transport Services, Including Houseboat Cruises with Meals, Classified Under SAC 996415.
July 14, 2021 Case Laws GST AAR

Warranty Supplies Free from GST Unless Extra Payment Received, Then GST Applies per Rate Schedule.
July 14, 2021 Case Laws Income Tax HC

Court Rules on Delay in Filing Tax Return; Scrutiny Period Starts from Single Judge's Order Date.
July 14, 2021 Case Laws Income Tax AT

Interest from Bank Deposits for Guarantees Must Be Classified as Business Income for Duty Benefits under Customs Act.
July 14, 2021 Case Laws Income Tax AT

Section 68: No Previous Action on Share Purchase; Sale Amount Not Fully Taxable Under Income Tax Act.
July 14, 2021 Case Laws Income Tax AT

Interest Disallowance Clarified: Advance Not Presumed from Interest-Bearing Funds if Interest-Free Funds Exceed Advance. Additions Deleted.
July 14, 2021 Case Laws Income Tax AT

Authorities' Penny Stock Classification Lacks Evidence, Unjustly Disallows LTCG Exemption u/s 10(38), Quashing Deemed Necessary.
July 14, 2021 Case Laws Income Tax AT

No Property Transfer in Joint Development Agreement; No Capital Gains Tax Due u/s 2(47) of Income Tax Act.
July 14, 2021 Case Laws Income Tax AT

PCIT Challenges Deduction u/s 54B; AO's Order Deemed Flawed, Case Sent Back for Further Review.
July 14, 2021 Case Laws Customs AT

Appellant's Challenge to Fine and Penalty for Abandoning Goods Deemed Untimely Due to Procedural Lapse in Payment Process.
July 14, 2021 Case Laws Service Tax HC

Court Upholds Settlement Commission's Decision; Errors or Inaccuracies Can Be Corrected Under Established Procedures.
July 14, 2021 Case Laws VAT and Sales Tax HC

Review Petition u/s 67(5) AP VAT 2005: Tribunal Chairman Absence Sparks Hearing and Order Instructions.
July 13, 2021 Case Laws GST AAR

Banana, jackfruit, tapioca chips, and jaggery-coated banana chips taxed at 12% GST under Customs Tariff Act Chapter 2008.
July 13, 2021 Case Laws GST AAR

Tanker Body Building on Customer's Chassis Classified as Supply of Services, Attracts 18% GST Rate.
July 13, 2021 Case Laws GST AAR

Medical Instrument Placements to Hospitals and Labs Without Payment Considered Supply Under GST Rules.
July 13, 2021 Case Laws Customs SC

Supreme Court Criticizes Revenue's Delayed Appeal, Stresses Accountability for Officers Neglecting Due Process.
July 13, 2021 Case Laws Customs HC

GJEPC Not a 'State' Under Article 12; Petition Under Article 226 Not Maintainable in High Court.
July 13, 2021 Case Laws Income Tax HC

Court Halts Enforcement of Section 194N Tax Deduction on Cash Withdrawals Over Rs. 1 Crore Until September 30, 2021.
July 13, 2021 Case Laws GST HC

High Court Remands Case for Fresh Adjudication After Registration Cancellation Due to Late Reply u/r 22(3.
July 13, 2021 Case Laws Income Tax HC

Assessment Reopening Justified u/s 147; Disallowed Expenditures Due to Legal Infringements; High Court Supports Despite Time Limit.
July 13, 2021 Case Laws Customs HC

Resolution Applicant Not Liable for Customs Duty Recovery; Approved Plan Binds All, Including Government Per Section 31(1.
July 13, 2021 Case Laws Companies Law HC

Disqualified directors seek reactivation of DIN/DSC to start new businesses; CFSS-2020 extension could aid eligibility.
July 13, 2021 Case Laws Income Tax AT

CIT(A) Oversteps: Cannot Direct Assessing Officer on Penalties; Income Estimation Alone Insufficient for Penalty u/s 271(1)(c.
July 13, 2021 Case Laws Income Tax AT

CIT(A) Refund Order Based on CBDT Circular No.2/2011 Overturned; TDS Credit Denied to Assessee.

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