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Highlights / Annotations / Catch Notes For July of 2021

Home Highlights July July 2021 Year 2021

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Showing 301 to 350 of 418 Records

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July 9, 2021 Case Laws Customs HC

Court Rules Against Premature EDD Recovery Order; Respondents Should Have Awaited CESTAT Appeal Outcome.
July 9, 2021 Case Laws Service Tax AT

Appellant Granted Service Tax Refund u/s 142(9)(b) of CGST Act, 2017, Overcoming Unjust Enrichment Clause.
July 9, 2021 Case Laws VAT and Sales Tax HC

High Court Allows Input Tax Credit for Unit-2 Under KVAT Act; Section 12(2) Conditions Met, Rule 133 Clarified.
July 9, 2021 Case Laws VAT and Sales Tax HC

High Court Dismisses Writ Petition Under Article 226, Urges Use of Statutory Remedies First to Uphold Public Benefit.
July 9, 2021 Case Laws VAT and Sales Tax HC

Court Rules ITC Reversal on Damaged Inputs Misconceived; Losses in Manufacturing Not Covered u/s 17(5)(h.
July 8, 2021 Case Laws Income Tax AT

Court Rules Unexplained Investments Invalid; No Property in Individual's Name, Assessment Officer's Addition Deleted.
July 8, 2021 Case Laws Income Tax AT

Tax Authorities' Forfeiture Claim Lacks Evidence; Section 51 of Income Tax Act Reduces Property Cost Due to Forfeiture.
July 8, 2021 Case Laws Income Tax AT

Court Reviews Disallowance of Professional Fees for Retained Family Members in Business Management and Operations.
July 8, 2021 Case Laws Service Tax HC

Appellant Must Comply with Summons to Benefit from Master Circular on Service Tax, Says Court.
July 8, 2021 Case Laws Service Tax AT

Refund Granted for Incorrect Service Tax Category; Chartered Accountant's Certificate Upheld; Unjust Enrichment Principles Applied.
July 8, 2021 Case Laws Central Excise AT

CENVAT Credit Allowed for Plastic Buckets and Containers as Integrated Business Inputs, Not Separately Billed to Customers.
July 8, 2021 Case Laws Central Excise AT

CENVAT Credit Eligibility for Capital Goods: Pipeline Connection to Refinery Examined Under Evolving Cenvat Credit Rules 2000-2004.
July 8, 2021 Case Laws VAT and Sales Tax HC

Court Rules Bona Fide Purchaser Not Liable for Selling Dealer's KVAT Act Non-Compliance; ITC Reassessment Scrutinized.
July 8, 2021 Case Laws Indian Laws HC

High Court Affirms Liability for Issuing Signed Blank Cheques; Presumption of Debt Discharge Upheld.
July 7, 2021 Case Laws GST AAAR

AAAR Confirms Alcohol-Based Hand Sanitizer Not a Medicament Under Chapter Heading 3004; Affects GST Tax Rate.
July 7, 2021 Case Laws GST AAAR

Classify Isopropyl Alcohol Products per Customs Tariff Act; DGFT Codes Not Applicable, AAR Decision Upheld.
July 7, 2021 Case Laws GST AAR

Airbus SAS Services Classified as Intermediary Under GST; No Export Benefits Due to Cost-Plus Markup Compensation.
July 7, 2021 Case Laws GST HC

High Court Rules Interest on Delayed GST Payment via Credit Adjustments u/s 50 Should Be Set Aside.
July 7, 2021 Case Laws Income Tax HC

Supreme Court's Insights on Assessing Officer's Recorded Reasons Under Income Tax Act Sections 153C and 147.
July 7, 2021 Case Laws Income Tax HC

Tribunal Rules One-Time Prepayment Premium as Revenue Nature Business Expenditure; Revenue's Appeal Dismissed.
July 7, 2021 Case Laws Income Tax AT

Denial of Exemption Under Sec 10(23) for Anonymous Donations Found Baseless; Authorities Failed to Verify Properly.
July 7, 2021 Case Laws Income Tax AT

Capital Gain Dispute: Section 50C Adjustment Contested Due to Valuation Discrepancy; Statutory Amendment Considered Retrospective.
July 7, 2021 Case Laws Income Tax AT

Section 10A Tax Deduction Eligibility for STPI Units: Applicability of CBDT Circular No. 1/2005 Examined for Business Restructuring.
July 7, 2021 Case Laws Income Tax AT

Government Employee Faces Section 69A Scrutiny Over Unexplained Rs. 10 Lakh Chit Fund Investment; Lacks Sufficient Evidence.
July 7, 2021 Case Laws Service Tax HC

High Court Overturns Adverse SVLDRS Order, Citing Hearing Errors; Case Restored for Reconsideration After 90% Payment Claim.
July 7, 2021 Case Laws Service Tax HC

Court Dismisses Late Writ Petition for SVLDRS Tax Payment; Petitioner Advised to Address Board Directly.
July 7, 2021 Case Laws Service Tax AT

Extended Limitation for Service Tax Requires Proof of Wilful Suppression to Evade Tax, Mere Suppression Insufficient.
July 7, 2021 Case Laws Service Tax AT

Convenience Fee for Online Movie Tickets Not Taxable as OIDAR Service, No Service Tax Imposed for Ticket Code Use.
July 6, 2021 Case Laws GST HC

IRCTC GST Reimbursement Case: Arbitrator Resolves Dispute on Production Charges and Meal Supply Since July 1, 2017.
July 6, 2021 Case Laws GST HC

High Court Denies Bail for Economic Offenses Involving Fraudulent GST Claims, Citing Significant State Losses and Development Impact.
July 6, 2021 Case Laws GST HC

High Court Orders Re-adjudication of GST Assessment Due to Lack of Reasoning and Natural Justice Violation.
July 6, 2021 Case Laws GST HC

Court Rules No Refund for Unused Input Tax Credit Transitioned via Trans-1 u/s 54 of CGST Act 2017.
July 6, 2021 Case Laws Income Tax HC

Court Orders Tax Authorities to Apply 1996-97 Tax Refund to Arrears, Not Penalty.
July 6, 2021 Case Laws Income Tax AT

TDS on Lounge Facility Payments: Not Section 194I, Correctly u/s 194C for Services Rendered.
July 6, 2021 Case Laws Income Tax AT

High Court Clarifies Additional Interest Eligibility u/s 244A(1A); Applies Prospectively from June 1, 2016.
July 6, 2021 Case Laws Income Tax AT

No tax on flat sales as construction costs exceed proceeds; assessing officer's profit addition must be removed.
July 6, 2021 Case Laws Income Tax AT

Swap Charges on Business Loans Allowed as Deduction; Substance Over Form Principle Upheld in Tax Assessment.
July 6, 2021 Case Laws Income Tax AT

Tribunal Orders Set-off of MAT Credit, Including Surcharge and Cess, Following Calcutta and Madras High Court Decisions.
July 6, 2021 Case Laws Income Tax AT

AO Cannot Alter Assessee's Declared Asset Value for Capital Gains as of April 1, 1981.
July 6, 2021 Case Laws Income Tax AT

Tax Authority Fails to Identify Specific Errors by Assessing Officer; No Prejudice to Revenue's Interest Found.
July 6, 2021 Case Laws Income Tax AT

Assessee entitled to weighted deduction for donation u/s 35(1)(ii), unaffected by later withdrawal of approval.
July 6, 2021 Case Laws Income Tax AT

Section 43B Disallowance: Verify if unpaid GST is part of rental or business income. Assess u/s 23 for deduction.
July 6, 2021 Case Laws Income Tax AT

Eligibility for Deductions u/s 80IC: Does Deriving Finished Products Qualify as Manufacturing?
July 6, 2021 Case Laws Income Tax AT

Broker Code Modifications in F&O: Digit Changes Alone Cannot Infer Against Assessee, AO's Criterion Challenged.
July 6, 2021 Case Laws Income Tax AT

Court Upholds 100% Tax Deduction u/s 80IC for Substantial Expansion, Dismissing Department's Objections.
July 6, 2021 Case Laws Customs AT

Deputy Commissioner Lacks Authority to Adjudicate Customs Case Over Rs. 5 Lakh u/s 122 of Customs Act.
July 6, 2021 Case Laws Service Tax HC

Court Orders Re-evaluation of SVLDRS-1 Application for Double Service Tax Liability on Works Contract Service.
July 6, 2021 Case Laws Service Tax AT

ICICI Econet Fund's services taxed due to commercial activities, violating mutuality principles; not recognized as a trust.
July 6, 2021 Case Laws Service Tax AT

Court Rules Home Guards Not Subject to Service Tax; State Not Classified as "Person" or "Security Agency.
July 6, 2021 Case Laws Central Excise AT

CENVAT Credit Approved for Essential Plant Operations: Maintenance, Safety, and Cleaning Services Qualify Under Central Excise Rules.

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