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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 HC

Jurisdiction Validity of Show Cause Notice in Service Tax Demand: Favoring Revenue in Doubtful Cases.
July 28, 2021 Case Laws Service Tax AT

Court Confirms Services Classified Under "Renting of Immovable Property Service"; Correct Service Tax Paid by Assessee.
July 28, 2021 Case Laws Service Tax AT

Factory Setup Services Qualify for CENVAT Credit as 'Input Services' u/r 2(l)(ii) Post-April 1, 2011.
July 28, 2021 Case Laws Service Tax AT

Service Tax Not Applicable on Liquidated Damages for Tolerating Delays, Rules Court u/s 66E(e) of Finance Act.
July 28, 2021 Case Laws Service Tax AT

Extended Limitation u/s 73(1) Not Applicable Due to Unmet Conditions; Bona Fide Belief on Tax Liability.
July 28, 2021 Case Laws Service Tax HC

Show-Cause Notice Challenged for Inadequate Consultation; Issued Same Day Despite Request for Extension.
July 28, 2021 Case Laws Central Excise AT

Denial of CENVAT credit unjustified as input services were previously accepted; inconsistent standards for credit eligibility violate legal principles.
July 28, 2021 Case Laws VAT and Sales Tax HC

Reopening of Assessment Denied: Insufficient Cause for Delay in Filing Form 'C'; No Authority to Reopen After 4 Years.
July 28, 2021 Case Laws VAT and Sales Tax HC

Court Rules Against Sales Tax Recovery After 14-Year Delay Due to Lack of Diligence by Tax Authorities.
July 27, 2021 Case Laws Income Tax HC

Section 147: No Extension for Reopening Income Tax Assessment; Only Unassessed Income Can Be Re-evaluated.
July 27, 2021 Case Laws Income Tax HC

Section 264 Revision: Dispute Over Capital Gains Calculation and Asset Classification in Land Transaction Case.
July 27, 2021 Case Laws Income Tax HC

Reassessment Requires Fresh Review: Section 147 Case Nullifies Original Proceedings Without Initial Assessment Order.
July 27, 2021 Case Laws Income Tax AT

Interest Disallowance on Business Loan Overturned; Qualifies u/s 36(1)(iii) or 37(1) of Income Tax Act.
July 27, 2021 Case Laws Income Tax AT

Re-insurance profits not taxable in India as SRSIPL isn't a Permanent Establishment per India-Switzerland DTAA Article 7.
July 27, 2021 Case Laws Income Tax AT

Assessing Officer's Protective Assessment Without Substantive Assessment is Unsustainable; Risks Time-Barred Issues.
July 27, 2021 Case Laws Customs HC

Court Upholds Petitioner's Interpretation for MEIS Scrips Registration; Sets Aside Previous Order Favoring DHL's Limited Role.
July 27, 2021 Case Laws Customs HC

Dispute Over Excess Tax Refund on RBD Palm Oil Import Hinges on Notification Timing and Duty Rate Assessment.
July 27, 2021 Case Laws Service Tax AT

Cartage Challan Not a Consignment Note: Lacks Key Features for GTA Service Classification Under Tax Rules.
July 27, 2021 Case Laws Central Excise HC

Court Rules 107-Day Appeal Delay Not Excessive; Petitioner Can Contest Customs Decision Without Dismissal Risk.
July 27, 2021 Case Laws VAT and Sales Tax HC

Powder Coating Classification for VAT and Sales Tax Hinges on Epoxide or Polyester Resins, per Rule 3(b).
July 27, 2021 Case Laws Indian Laws HC

Court Rules Validity of Non-CTS-2010 Cheques to Be Determined at Trial, Citing RBI Circular and MICR Use.
July 27, 2021 Case Laws Indian Laws HC

Cheque Dishonor Case: Limitation Period Reset by Payment u/s 19 of the Indian Limitation Act.
July 26, 2021 Case Laws GST HC

Petitioner to Pay Tax for Provisional GST Registration Period; Ensures Recipients' ITC Eligibility Despite GSTR 2A Discrepancies.
July 26, 2021 Case Laws Income Tax HC

Court Upholds Reopening of Assessment Proceedings u/s 147; Petitioner Urged to Engage in Legal Process.
July 26, 2021 Case Laws Income Tax AT

Assessment u/s 153C Valid for Open Year; Not Affected by Section 153A Proviso Due to Missing 143(3) Order.
July 26, 2021 Case Laws Income Tax AT

Taxpayer Proves Current Year Expense Liability; CIT(A) Justifies Deleting Disallowance of Prior Period Store & Contract Costs.
July 26, 2021 Case Laws Income Tax AT

Outsourcing Solar Plant Installation Not Bogus; No Additions u/s 68 for Related Party Transactions.
July 26, 2021 Case Laws Income Tax AT

Hindu Undivided Family Can Claim Section 54B Exemption for LTCG on Agricultural Land Bought in Individual's Name.
July 26, 2021 Case Laws Income Tax AT

Penalty for Cash Loans from Relatives u/s 271D Removed; Education Loans Not Involving Banks Exempted.
July 26, 2021 Case Laws Customs HC

High Court lacks jurisdiction in container detention charge dispute; petitioner directed to Competent Forum for resolution.
July 26, 2021 Case Laws Service Tax HC

Ex-parte service tax decision challenged for violating natural justice; reassessment ordered under Article 226 jurisdiction.
July 26, 2021 Case Laws Service Tax AT

Appellant's Delay in Filing Appeal with Commissioner (Appeals) Condoned After Initial Error in Submission Route.
July 26, 2021 Case Laws VAT and Sales Tax HC

Court Reviews Input Tax Credit Rejection; Advises Petitioner to Seek Appellate Authority for Effective Resolution.
July 26, 2021 Case Laws VAT and Sales Tax HC

Court Criticizes Trend of Filing Writ Petitions to Avoid Pre-Deposit in Tax Appeals, Urges Adherence to Procedures.
July 24, 2021 Case Laws GST AAR

Leasing pallets and containers across GST-registered locations in India is a taxable service under IGST Act and Section 7 CGST Act.
July 24, 2021 Case Laws GST HC

Court Suggests Installment Plan for Interest Payment Due to Covid-19 Challenges; Petitioner to Approach Relevant Authority.
July 24, 2021 Case Laws Income Tax HC

Court Refuses to Quash Proceedings on Alleged Bogus Tax Deduction Claim u/s 482 CrPC; Serious Issues Involved.
July 24, 2021 Case Laws Income Tax HC

Court Orders Submission of Additional Objections for Reassessment u/s 147 of Income Tax Act; Hearing Opportunity Granted.
July 24, 2021 Case Laws Income Tax HC

Reopening Tax Assessments Allowed u/s 147 If New Information Shows Under-Assessment, Despite Prior Disclosure by Assessee.
July 24, 2021 Case Laws Income Tax AT

Section 10A Deduction Allowed for Delayed Foreign Remittances with Bank Extension Approval under Income Tax Act.
July 24, 2021 Case Laws Income Tax AT

Section 153C Proceedings Invalidated: Absence of Draft Order Violates CBDT Circular No. 09/2013 Requirements.
July 24, 2021 Case Laws Income Tax AT

Show cause notice u/s 263 quashed as transaction no longer specified u/s 92BA, Income Tax Act.
July 24, 2021 Case Laws Customs HC

Court Orders Release of Consignment After Error Found in Customs Judgment; Indemnity Bond Required for Potential Duty Liability.
July 24, 2021 Case Laws SEBI SC

Delhi High Court Upholds SEBI's Denial to Compound Price Rigging and Insider Trading Offences, Ensuring Market Integrity.
July 24, 2021 Case Laws Central Excise AT

High Court Decision Overrides Board Circular, Grants Joint Commissioner Authority to Issue Show Cause Notice and Adjudicate Case.
July 24, 2021 Case Laws VAT and Sales Tax HC

High Court: Writ Proceedings Under Article 226 Cannot Include Trials or Original Record Examination; Exhaust Remedies First.
July 23, 2021 Case Laws GST AAR

Advance Ruling Clarifies HSN Code "2619 00 90" for Waste Materials in Sponge Iron Production, Affects GST Rates.
July 23, 2021 Case Laws GST AAR

GST Liability on Flats: Tax Arises on Possession Transfer Date as per Notification No. 4/2018.
July 23, 2021 Case Laws GST HC

High Court Rules CGST Delhi North's Search and Seizure Unlawful Due to Lack of Jurisdiction and Legal Basis.
July 23, 2021 Case Laws GST HC

High Court Dismisses Revenue's Appeal on Unavailed Input Tax Credit, Upholds Procedural Fairness u/s 140 CGST Act.

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