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Highlights / Annotations / Catch Notes For July

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July 6, 2021 Case Laws Income Tax

Taxability of profits arising on sale of three flats through execution of sale deeds - proportionate cost of construction for three flats out of total eight flats comes.....
July 6, 2021 Case Laws Income Tax

Disallowance of swap charges on loans obtained by the assessee - The utilization of the loans for the purposes of business has not been disputed by the learned DR before....
July 6, 2021 Case Laws Income Tax

Set-off of MAT credit u/s 115JAA - surcharge and cess - The observation of the Ld.CIT(A) that the issue is debatable one is not sustainable - majority of the decisions......
July 6, 2021 Case Laws Income Tax

Capital gain computation - As such the assessee has claimed higher value than the fair market value as per the AO. Thus in our considered view, the AO has no power to......
July 6, 2021 Case Laws Income Tax

Revision u/s 263 - The Pr. CIT has not pointed out as to what is the error committed by the AO in accepting the replies from various parties. Without pointing out any......
July 6, 2021 Case Laws Income Tax

Deduction u/s 35(1)(ii) - Disallowance of donation made to School of Human Genetics & Population Health, Kolkata - The assessee would be eligible for benefit of weighted....
July 6, 2021 Case Laws Income Tax

Disallowance u/s 43B on account of GST remaining unpaid - Facts relating to the issue need to be determined and verified in the first place, including amongst other......
July 6, 2021 Case Laws Income Tax

Deduction u/s 80IC - whether process of deriving the finished products amount to manufacture? - each of the respondents is paying excise duty, some of the respondents......
July 6, 2021 Case Laws Income Tax

Addition of profit shifted out and the loss shifted in by way of Client code modification - Profit or the loss during the time when code were modified - transactions in.....
July 6, 2021 Case Laws Income Tax

Deduction u/s 80IC - ‘initial assessment year’ - whether the initial Assessment Year can be re-fixed in case of substantial expansion? - Although, the Department has......
July 6, 2021 Case Laws Customs

Validity of adjudication order - The original adjudicating authority i.e. Deputy Commissioner of Customs in terms of section 122 of Customs Act, 1962, has the pecuniary.....
July 6, 2021 Case Laws Service Tax

Sabka Vishwas (Dispute Resolution) Scheme, 2019 - Recovery of erroneous double service tax liability - Works Contract Service - deposit of service tax was ignored -......
July 6, 2021 Case Laws Service Tax

Taxability - services rendered by ICICI Econet Internet and Technology Fund floated by the Settlor - The impugned trusts have violated the principles of mutuality by......
July 6, 2021 Case Laws Service Tax

Levy of Service Tax - security agency service or not - Home Guards department - scope of the term ‘person’ - Since State cannot be a person, it cannot be a “security......
July 6, 2021 Case Laws Central Excise

CENVAT Credit - input services - Commercial and Industrial Construction Services - These are not related to ‘Commercial Construction Service’ rather they are input......
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......

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Latest Case Laws

What's New:
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What's New:
Latest Circulars

F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: Registration Required or Not

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

F: Interest u/s 50 of CGST Act 2017

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

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