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Highlights / Annotations / Catch Notes For July of 2021

Home Highlights July July 2021 Year 2021

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Showing 51 to 100 of 418 Records

123 4 5 6........ 9

July 28, 2021 Case Laws Service Tax

Validity of SCN - Jurisdiction - The service tax are demanded only for other services which all are not covered under the exemption clause and therefore, these facts are....
July 28, 2021 Case Laws Service Tax

Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per....
July 28, 2021 Case Laws Service Tax

CENVAT Credit - input services - services used in setting up their plants - Although setting up the factory is not manufacture in itself, it is an activity directly in......
July 28, 2021 Case Laws Service Tax

Levy of service tax - liquidated damages recovered by the appellant for acts of default - consideration for tolerance of an act or not - it is not possible to sustain......
July 28, 2021 Case Laws Service Tax

Extended period of limitation - The ingredients mentioned in terms of proviso to Section 73(1) has not been fulfilled by the Department and moreover in the present case,....
July 28, 2021 Case Laws Service Tax

Legality and validity of the show-cause notice - pre-show-cause notice consultation dated 12.4.2019 delivering the same to the petitioner assessee at 13.55 hours and......
July 28, 2021 Case Laws Central Excise

CENVAT Credit - The adjudicating authority does not dispute the usage of impugned input services for providing the output services but has disallowed the credit only on.....
July 28, 2021 Case Laws VAT and Sales Tax

Condonation of delay - sufficient cause - Request for Reopening of assessment order for accepting declarations in Form ‘C’ - power of authorities to reopen the......
July 28, 2021 Case Laws VAT and Sales Tax

Arrears of sales tax - actual defaulter - collection of arrears after lapse of 14 years - The first respondent has not collected the recovery of sales tax vigilantly......
July 27, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - third proviso - computation of period of limitation - the said proviso does not in any manner extend the period within which action......
July 27, 2021 Case Laws Income Tax

Revision u/s 264 - computation of income from capital gains - Although, there is a detailed discussion with regard to the nature of the transaction, as to whether it is.....
July 27, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - no original assessment order in the case of the assessee passed - Even assuming for the sake of argument that if an intimation under......
July 27, 2021 Case Laws Income Tax

Disallowance of the interest expenditure on the loan taken by the assessee - The transactions are driven by business considerations and are part of the commercial......
July 27, 2021 Case Laws Income Tax

Taxability of income received from re-insurance business in India - since SRSIPL is not a PE of the assessee, the profits earned from re-insurance business cannot be......
July 27, 2021 Case Laws Income Tax

The concept of protective assessment also becomes important in a situation where the addition on substantive basis is deleted and in such an event, protective assessment....
July 27, 2021 Case Laws Customs

Seeking registration of scrips - benefit under Merchandise Exports from India Scheme (MEIS) - The exports are thus, by the petitioner through DHL to a destination abroad....
July 27, 2021 Case Laws Customs

Refund of excess amount of tax - import of RBD Palm Oil - there is no dispute that the Notification was uploaded in the official website on 6-3-2018. Therefore, the rate....
July 27, 2021 Case Laws Service Tax

Classification of services - GTA services or not - cartage Challan - Such carting Challan is not equivalent to a consignment note which is issued by the transporter. The....
July 27, 2021 Case Laws Central Excise

Condonation of delay of 107 days in filing the appeal - The delay of 107 days is not inordinate for the 1st respondent/Appellate Authority to dismiss the appeal as the......
July 27, 2021 Case Laws VAT and Sales Tax

Classification of goods - powder quoting material - The product namely powder coating material is primarily composed of 'Epoxide Resins' or 'Polyester Resins' and......
July 27, 2021 Case Laws Indian Laws

Dishonor of Cheque - non-CTS-2010 cheque - valid cheque or not - the circular of the Reserve Bank of India shows that the banking channels, based on the digital......
July 27, 2021 Case Laws Indian Laws

Dishonor of Cheque - suit barred by limitation or not - According to Section 19 of the Indian Limitation Act, when the defendant made payment on account of the cheque......
July 26, 2021 Case Laws GST

GST registration - registration was granted but at a later date i.e., 09.03.2018 - The only possible manner in which the issue can be resolved is for the petitioner to......
July 26, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - This being the scope of Section 147 for reopening of assessment, this Court do not find any acceptable reason for the purpose of......
July 26, 2021 Case Laws Income Tax

Assessment u/s 153C - The assessment for the relevant AY was open assessment not having been concluded pursuant to the original return of income filed by the Assessee......
July 26, 2021 Case Laws Income Tax

Prior period expenses - expenses of store and spares and expenses in respect of the contract - assessee has demonstrated that liability has been crystallised in the year....
July 26, 2021 Case Laws Income Tax

Addition u/s 68 - related party transaction - Merely because M/s. LDC Holding Pvt. Ltd., outsourced solar plant installation work to a third-party, would not make the......
July 26, 2021 Case Laws Income Tax

Deduction u/s 54B - LTCG - Agriculture land purchased in the name Individual on behalf of HUF - Sale of agriculture land owned by HUF - In substance, the HUF is owner of....
July 26, 2021 Case Laws Income Tax

Levying penalty u/s 271D - Accepting loan / deposits in cash from relatives in violation of section 269SS - the assessee has taken loans from relatives to finance her......
July 26, 2021 Case Laws Customs

Refund of Container Detention Charges - The contractual relationship between the service providers, who is a private person and the petitioner cannot be resolved under......
July 26, 2021 Case Laws Service Tax

Principles of natural justice - matter was adjudicated ex-parte - It is settled law that when an order is passed in violation of the principles of natural justice the......
July 26, 2021 Case Laws Service Tax

Condonation of delay in filing appeal before Commissioner (Appeals) - Initially the appellant was advised to file a representation before the Chief Commissioner against.....
July 26, 2021 Case Laws VAT and Sales Tax

Consideration of both these aspects which are sought to be urged before this Court would certainly require this Court to record a finding of fact by examining the......
July 26, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - The practice of filing the Writ Petitions are in ascending mode without exhausting the appeal remedy mostly with an idea to avoid payment.....
July 24, 2021 Case Laws GST

Classification of supply - supply of services or not - pallets, crates and containers leased by CHEP India Private Limited located and registered in Karnataka to its......
July 24, 2021 Case Laws GST

Cancellation of registration of petitioner - non-payment of interest - delayed filing of returns GSTR-3B - Let the petitioner approach the concerned authority more......
July 24, 2021 Case Laws Income Tax

Bogus claim of Deduction u/s 35(i)(ii) - Criminal Petition is filed under Section 482 of the Code of Criminal Procedure, 1973 - as there are serious allegations against.....
July 24, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - admission of additional objections - the petitioner is directed to submit his further objections along with the materials,.....
July 24, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Mere production of books of account and the details by the assessee are one aspect of the matter and even with reference to such books.....
July 24, 2021 Case Laws Income Tax

Computation of deduction u/s 10A - belated receipt of foreign remittances on account of export sales - The only reason for not considering the alleged amount while......
July 24, 2021 Case Laws Income Tax

Validity of proceedings u/s 153C - related party transaction with subsidiary companies - Evidently, no draft order was passed in this case. See CBDT Circular No. 09/2013....
July 24, 2021 Case Laws Income Tax

Revision u/s 263 - When the ld. Commissioner issued a show cause notice under section 263 and ultimately passed impugned order; by that time the alleged domestic......
July 24, 2021 Case Laws Customs

Review petition - Rectification of error in the Judgement of the Court - Verification in respect of the Bill of Entry - Verification of country of origin - Inadvertent......
July 24, 2021 Case Laws SEBI

Compounding of offence - Price rigging and insider trading - Such alleged acts of price rigging and manipulation of the prices of the shares have a vital bearing on......
July 24, 2021 Case Laws Central Excise

Jurisdiction for passing adjudication order - when there is a clear observation of the hon’ble High Court in the present case itself that will prevail over the board......
July 24, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - exercise of jurisdiction erroneously - In the absence of exhausting such remedies, High Court is losing the benefit of deciding the matter....
July 23, 2021 Case Laws GST

Classification of goods - HSN code - rate of tax - wastes - Cinder Half-burnt Coal / Char Dolachar - ESP / Bag Filter Dust generated during the process of manufacturing.....
July 23, 2021 Case Laws GST

Levy of GST - time of supply - point of taxation - period involves both pre-GST period as well as post GST regime - flats allotted to land owner by the builder - As per.....
July 23, 2021 Case Laws GST

Search and seizure - jurisdiction of CGST Delhi North Commissionerate - reasons to believe - Admittedly, in the instant case, no investigations were carried out against.....
July 23, 2021 Case Laws GST

Revenue appeal against the decision of Single member bench of HC - Transition of unavailed input tax credit - non filing of TRAN-1 - section 140 of the Central Goods and....

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C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

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