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Highlights / Annotations / Catch Notes For July of 2021

Home Highlights July July 2021 Year 2021

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Showing 251 to 300 of 418 Records

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July 13, 2021 Case Laws Income Tax AT

Hospital Correctly Deducted Tax u/s 194J for Consultants Due to Lack of Employer-Employee Relationship.
July 13, 2021 Case Laws Central Excise AT

Court Rules Procedural Lapse on CENVAT Credit During GST Transition Doesn't Affect Substantive Rights, Supports Appellant's Case.
July 13, 2021 Case Laws Income Tax AT

No Penalty for Excess Depreciation Claim: Section 271(1)(c) Not Applicable, No Income Concealment Found.
July 13, 2021 Case Laws Income Tax AT

Assessee's TDS Credit Denied Due to Mistaken Registration as 'Local Authority' Instead of 'Association of Persons'.
July 13, 2021 Case Laws Income Tax AT

AO Unjustified in Selective Figures for Section 153A Assessment; Must Consider Both Pay-In and Pay-Out with NBOT.
July 13, 2021 Case Laws Income Tax AT

Trustees' Shareholding in ABHSL Below 20%: Not a Related Party Under Income Tax Act Section 13(3.
July 13, 2021 Case Laws Indian Laws HC

Court Upholds Conviction: Signatory Liable for Bounced Cheque Issued from Personal Account Despite Company Debt.
July 13, 2021 Case Laws Indian Laws HC

Acquittal in Cheque Dishonor Case: Accused Rebuts Presumption u/s 139, Complainant Fails to Prove Financial Capacity.
July 12, 2021 Case Laws GST HC

Court Allows One Week to Challenge Bank Account Attachment u/s 83 of Central GST Act.
July 12, 2021 Case Laws GST HC

High Court Overturns Refund Rejection for Input Tax Due to Lack of Explanation and Natural Justice Violation.
July 12, 2021 Case Laws Income Tax HC

Court Voids NFAC Assessment Order for Non-Compliance with Natural Justice; New Order Allowed u/s 143(3) & 144-B.
July 12, 2021 Case Laws Income Tax HC

Court Sets Aside Assessment Order Due to E-Filing Portal Issues; Assessment Can Resume from June 2021 Stage.
July 12, 2021 Case Laws Customs HC

Section 110A Amendment: Authority Can Provisionally Release Seized Goods During Proceedings, High Court Supports Ongoing Actions.
July 12, 2021 Case Laws Indian Laws HC

Court Confirms Company's Authority to File Complaint on Dishonored Cheque; Challenges to Authorization Addressed at Trial.
July 12, 2021 Case Laws Customs HC

Court Rules on Goods Clearance Without Demurrage: Contractual Issues Must Be Resolved Elsewhere, Not Under Writ Jurisdiction.
July 12, 2021 Case Laws Customs HC

Court Rules on Release of Imported Goods Without Demurrage Fees; Customs Act Detention Certificate Enforces Compliance by Service Providers.
July 12, 2021 Case Laws Income Tax HC

Case Remitted for Reconsideration: Delayed TDS Payment Charges u/ss 276B and 278B Evaluated for Reasonable Cause.
July 12, 2021 Case Laws Insolvency and Bankruptcy AT

Tribunal Affirms NCLT Cochin's Decision: Challenge to Resolution Plan Rejection Deemed Inappropriate in Insolvency Process.
July 12, 2021 Case Laws Service Tax AT

Service Tax Not Applicable: Compensation for Wind Turbine Maintenance Failures Isn't Payment for Tolerating Poor Service.
July 12, 2021 Case Laws Income Tax AT

Court Rules Income Cannot Be Estimated from Unexplained Investment When Payment Source Is Undisputed.
July 12, 2021 Case Laws Income Tax AT

Penalty u/s 271(1)(b) Quashed Due to Reasonable Cause; Notice from Assessing Officer Not Received by Assessee.
July 12, 2021 Case Laws Insolvency and Bankruptcy AT

Corporate Debtor's Attempt to Reopen CIRP Denied; Only Operational Creditor Can File, Says Adjudicating Authority.
July 12, 2021 Case Laws Income Tax AT

Assessee's Business Loan Not Deemed Dividend as per Section 2(22); Consistent Advances Since 2010 Justified.
July 12, 2021 Case Laws Insolvency and Bankruptcy Tri

Joint Shareholder Seeks Withdrawal of CIRP; Establishes Locus Due to Uncontested Interest by Interveners.
July 10, 2021 Case Laws GST HC

Court Confirms Mandatory Pre-SCN Consultation Requirement Met Under Master Circular Paragraph 5.0 in Document Review Case.
July 10, 2021 Case Laws GST HC

Appeal Deadline Extended Due to COVID; Ex-Parte Order Challenged for Violating Natural Justice Allowed on Agreed Terms.
July 10, 2021 Case Laws GST HC

Ex parte orders invalidated for breaching natural justice; petitioner denied fair hearing and orders lack sufficient reasoning.
July 10, 2021 Case Laws GST HC

GST Liability on Pre-2017 Works Contracts: Who Bears the Burden? Madhya Pradesh Govt to Address Contractor Concerns.
July 10, 2021 Case Laws Income Tax HC

High Court Rules Sale of Emission Reduction Credits from Wind Energy as Capital Receipt, Not Business Income.
July 10, 2021 Case Laws Income Tax HC

Section 153C Assessment Valid: Section 148 Lapsed Due to Jurisdiction Issues; Section 147 Proceedings Abated.
July 10, 2021 Case Laws Income Tax AT

Court Rules Late Fees u/s 234E Unenforceable for Defaults Before June 1, 2015; Favors Taxpayer Interpretation.
July 10, 2021 Case Laws Income Tax AT

Section 158BD Proceedings Invalid for Lack of Jurisdictional Basis; Actions Quashed Due to Missing Seized Materials.
July 10, 2021 Case Laws Income Tax AT

Assessment Reopening Requires Clear Reasons by AO u/s 147; CIT(A) Upholds Taxpayer's Legal Challenge.
July 10, 2021 Case Laws Income Tax AT

Startup Exempt from Excess Share Premium Tax u/s 56(2)(viib), CIT(A) Supports Assessee Over Assessing Officer's Decision.
July 10, 2021 Case Laws Customs HC

High Court Criticizes 12-Year Delay in Customs Case Resolution; Officer Change Not a Valid Excuse u/s 28.
July 10, 2021 Case Laws Customs AT

Customs Broker License Suspension Challenged: Broker Accused of Illegal Export Activities, Claims Role Limited to Document Filing (Regulation 14, CBLR 2018.
July 10, 2021 Case Laws Service Tax AT

Refund Claim for Canceled Flat Booking Filed Within One-Year Limit from Sale Consideration Return Date.
July 10, 2021 Case Laws Central Excise AT

Court Rules Accounting Practices Don't Affect Tax Refund Claims Under Unjust Enrichment Principles; One Year Records Insufficient.
July 10, 2021 Case Laws VAT and Sales Tax HC

Reassessment Order Invalid Under Karnataka VAT Act: Time-Barred by Section 46(1), Section 40(2) Conditions Not Met.
July 10, 2021 Case Laws Indian Laws HC

Court Upholds Interim Compensation for Dishonored Cheque u/s 143A, Validates Magistrate's Order as Mandatory and Legal.
July 9, 2021 Case Laws GST HC

Court Rules Unreasonable Deadlines for GST TRAN-1 Filing and Revision; Calls for Fair Rectification Period u/s 120A.
July 9, 2021 Case Laws Income Tax HC

High Court: No Reopening u/s 147 Without New Evidence; Section 144C Failure Insufficient for Sections 147/148 Actions.
July 9, 2021 Case Laws Income Tax HC

High Court Allows 99-Year Lease Expense Deduction for 2007-2008, Deems It Fully for Business Purposes.
July 9, 2021 Case Laws Income Tax HC

Court Rules No TDS on Payments to Workmen Under Contingency-Driven Special Package, Not Voluntary Retirement Scheme.
July 9, 2021 Case Laws Income Tax HC

Court Rules Petitioner Must Pay 50% of Disputed Tax u/s 3 of DTVSV Act in Revenue Appeal Case.
July 9, 2021 Case Laws Income Tax HC

Petitioners Win Refund and Interest from Capital Gains Account Scheme; Form-G Approval Not Required Due to Unrecorded Transaction.
July 9, 2021 Case Laws Income Tax AT

Assessing Officer's Capital Gains Calculation Flawed: Misapplication of Section 45(5A) on Fair Market Value, Missing Full Consideration.
July 9, 2021 Case Laws Income Tax AT

Court Rules Name on Account Form Alone Doesn't Prove Beneficial Ownership Under Black Money Act, 2015.
July 9, 2021 Case Laws Income Tax AT

Court Sets Aside Principal CIT's Findings on Exemption Claim Due to Ambiguity in Chemical Item Description u/s 263.
July 9, 2021 Case Laws Income Tax AT

Interest from STDRs before business start is taxable as income from other sources; no Section 57(iii) deduction allowed.

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