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Highlights / Annotations / Catch Notes For July of 2021

Home Highlights July July 2021 Year 2021

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Showing 351 to 400 of 418 Records

1 ....4 5 6 789

July 6, 2021 Case Laws Central Excise

Clandestine removal - shortage of goods detected on stock taking - MS Ingots - Admissions are the best evidence and need no further proof as is the established principle....
July 6, 2021 Case Laws VAT and Sales Tax

Input Tax Credit - failure to register as VAT dealer - Assessee applied for VAT registration only on 18.05.2007 i.e., long after the expiry of stipulated period.......
July 6, 2021 Case Laws Indian Laws

Dishonor of Cheque - The complaint under Section 138 of the NI Act was filed in 2015 against the company and the petitioners herein, who have been arraigned as original.....
July 5, 2021 Case Laws GST

Validity of assessment order - The practise of filing the Writ Petition without exhausting the statutory remedies are in ascending mode and such Writ Petitions are filed....
July 5, 2021 Case Laws Income Tax

Exemption u/s 11 - Donation to other trusts - no explanation offered for many donations made by the Trust as to whether they were for activities in conformity with the......
July 5, 2021 Case Laws Income Tax

Rejection application for Revision u/s 264 in favor of assessee - Rejection on the ground the assessee has filing an appeal u/s 246 which was rejected by the CIT(A) due.....
July 5, 2021 Case Laws Income Tax

Eligibility under the DTVSV Scheme - appeals against the orders passed u/s 143(1)(a)(i) or (ii) as a separate category from the appeals from Clauses (iii) to (vi) of......
July 5, 2021 Case Laws Income Tax

Recovery proceedings - Attachment orders - rights over the property - seeking transfer of property in favor of purchaser - In this case admittedly the transfer was on......
July 5, 2021 Case Laws Income Tax

Deduction u/s. 37(1) denied - addition on account of export commission treating the same as non-genuine - The assessee before the authorities below failed to furnish the....
July 5, 2021 Case Laws Income Tax

The provisions of section 292BB of the Act deals with the situation where notice is not served or not served on time or served in a improper manner viz a viz the......
July 5, 2021 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - trading receipt i.e. in the course of the business - There may be several reasons for transferring the sum to the personal saving account.....
July 5, 2021 Case Laws Income Tax

Exemption u/s 11 denied - anonymous donations - In present case, it is highly improbable that an organization can receive donation of identical amount of ₹ 4,501/-....
July 5, 2021 Case Laws Income Tax

Revision u/s 263 - AO had issued u/s. 142(1) and has enquired about the details of sale of flat and LTCG etc. by asking question - AO had enquired about the issue of......
July 5, 2021 Case Laws Income Tax

Addition u/s 45(4) on account of revaluation of assets - distribution of the revaluation amount to the partners capital accounts during the continuation of the firm -......
July 5, 2021 Case Laws Customs

Entitlement of interest on pre-deposit - The interest on the pre-deposit refunded to the appellant is to be determined as pre amended Section 129EE of the Customs Act......
July 5, 2021 Case Laws Customs

Seeking release of seized goods - two-sided coated paper in rolls - it is considered to be too early for the Writ Court to express any opinion on the issue, because,......
July 5, 2021 Case Laws SEBI

Modes of charging fees to clients by Investment Advisors - Prescribing a mode for charging of fees as also the ceiling of fees to be charged by Investment Advisors......
July 5, 2021 Case Laws Central Excise

Refund of CENVAT Credit - clearances under CT1 Certificates for export - There is no provision in the definition of turnover of services that the export turnover should.....
July 3, 2021 Case Laws GST

Detention of goods alongwith vehicle - detention of goods on the ground that out of the two e-way bills generated by the petitioner validity of one of them had expired -....
July 3, 2021 Case Laws GST

Continuous Blocking of the electronic credit ledger beyond one year - Input tax credit - fake invoices issued by non-existing firms - Rule 86(A)(1) - The continuance of.....
July 3, 2021 Case Laws Income Tax

Exemption u/s 11 - whether the hostel activity of the trust which is imparting dental education in the institution established by it is a business activity incidental to....
July 3, 2021 Case Laws Income Tax

Validity of the Order of assessment passed after the death of the assessee - In the instant case, admittedly, after conclusion of the submissions, before an order was......
July 3, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - The only contention of the writ applicant is that during the course of the assessment proceedings, the Assessing Officer......
July 3, 2021 Case Laws Income Tax

TDS on accommodation provided by the petitioner to its employees - computation of rent for the purpose of computing perquisites - The respondents had not demanded any......
July 3, 2021 Case Laws Income Tax

Addition u/s. 56(2)(vii)(b) - difference in the value of shares transferred by the assessee company to its holding company, pursuant to a scheme approved by the Hon’ble.....
July 3, 2021 Case Laws Income Tax

Revision u/s 263 - scope of limited scrutiny - the issue of valuation of closing work-in-progress as well as matter relating to agriculture income, which are held by the....
July 3, 2021 Case Laws Income Tax

Expenditure incurred in respect of ESOP (Employees Stock Option Programme) - the employees have been given shares of the holding company at a discounted price and the......
July 3, 2021 Case Laws Income Tax

Treatment of interest earned on fixed deposits made out of funds of the assessee in the period prior to commencement of business - 'revenue or capital' receipt - the......
July 3, 2021 Case Laws Customs

Refund of additional duty - rejection of refund claim on the ground of failure to fulfill the Condition D of N/N.102/2007-C - mere cutting of the imported goods into......
July 3, 2021 Case Laws Service Tax

Refund of unutilized cenvat credit - validity of SCN - As per the Notification No.27/2012, there is no requirement to debit in the service return, the only requirement......
July 3, 2021 Case Laws Service Tax

Refund of unutilized cenvat credit - validity of SCN - transitional credit under GST - The transition of refund amount into GST regime was merely inadvertent error and......
July 3, 2021 Case Laws Service Tax

Delayed payment of service tax - completion certificate valid or not - construction of residential complex - Mere evasion of tax does not invite penalties unless and......
July 3, 2021 Case Laws Central Excise

Clandestine manufacture and clearance - Cigarettes - Raw material which was found lying in the factory of the appellant was admittedly not manufactured by the appellant.....
July 3, 2021 Case Laws Indian Laws

Dishonor of Cheque - prosecution against the person who signed the cheque or the person who has authorized the signatory - The law on the point is made very clear. When.....
July 2, 2021 Case Laws GST

Classification of services - services provided by the applicant to its overseas client - export of services or not - Place of supply - intermediary services - The......
July 2, 2021 Case Laws Income Tax

Depreciation on roads in the category of plant and machinery - whether roads developed and maintained by the assessee by agreement with the Government on the......
July 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - period of limitation - Once the notice under Section 148 of the Act is issued within the period of limitation by despatching the notice....
July 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Eligibility of reasons to believe - Entire recording of reasons to believe formed by the Assessing Officer were produced before the......
July 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - A non-speaking order in this regard cannot be sustained and therefore, the impugned order is to be construed as lacking, on application....
July 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Depreciation u/s 32 on all the assets @ 100% of the assets acquired during the year - The assessee has not admittedly produced the......
July 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - non-disclosure of capital gain - sale of assets which were transferred to the partnership firm as capital contribution - since the......
July 2, 2021 Case Laws Income Tax

Disallowance u/s.80IA in respect of electricity generated in power plant in Rajasthan - CIT(A) had rightly denied the claim of the assessee. We also find that the case......
July 2, 2021 Case Laws Income Tax

Deduction u/s 54 - It is settled law that when on an issue there is no jurisdictional High Court decision other Hon’ble High Court decision has to be followed by......
July 2, 2021 Case Laws Income Tax

Long term or Short term capital gain - holding period of asset - benefit of indexation - Transfer of property - Assessee has acquired a right in the asset and such right....
July 2, 2021 Case Laws Income Tax

Intimation passed u/s 143 (1) - adjustment made in intimation u/s 143 (1)(a) - both the adjustment made by the centralized processing centre for which assessee disagreed....
July 2, 2021 Case Laws Income Tax

Disallowance of interest expenses - expense on loan taken from its 100% Holding Company - Once the details are perused, the obvious conclusion is that there is a clear......
July 2, 2021 Case Laws Income Tax

Disallowance of Short Term Capital loss incurred on trading of shares - Conclusion drawn by the Revenue authorities on the basis of the common report of Director of......
July 2, 2021 Case Laws Income Tax

Income accruing or arising in India u/s 9(1)(i) - amount received by the assessee from Tata Communications Ltd. (“TCL”) as Standby Maintenance Charges - the Standby......
July 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Since, in the instant case, admittedly no addition has been made on account of the issue for which the case of the assessee was......
July 2, 2021 Case Laws Income Tax

Income from house property - annual letting value of unsold flats - Estimating rental income by the AO for these three flats as income from house property was not......

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