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Highlights / Annotations / Catch Notes For August of 2021

Home Highlights August August 2021 Year 2021

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Showing 1 to 50 of 457 Records

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August 31, 2021 Case Laws GST AAR

Construction Services Not Composite Supply: Other Charges Taxed Separately at 18% GST, Not Under SAC 9954.
August 31, 2021 Case Laws GST AAR

Hostel accommodation for students exempt from GST as fees are under Rs. 1000 per day, per student.
August 31, 2021 Case Laws Customs HC

High Court Criticizes CESTAT for Misinterpreting Decision and Overlooking Facts in Customs Brokers License Revocation Case.
August 31, 2021 Case Laws Income Tax HC

Court Confirms Depreciation as Deduction in Income Calculation u/s 11(1)(a) of Income Tax Act, 1961.
August 31, 2021 Case Laws Income Tax HC

Petitioner Entitled to Tax Credit Under Direct Tax Vivad Se Vishwas Act for Payments Made in Income Declaration Scheme.
August 31, 2021 Case Laws Income Tax HC

Settlement Application Rejected u/s 245C of Income Tax Act Due to Alleged Fact Suppression by Assessee.
August 31, 2021 Case Laws Central Excise AT

Appellant Admits to Illicit Cigarette Stock; Revenue Authority Not Required to Prove Legality of Materials. Demand Confirmed.
August 31, 2021 Case Laws Service Tax AT

Court Rules Service Tax on Film Exhibition Rights Unwarranted; No Service Provided by Appellant to Distributors.
August 31, 2021 Case Laws Income Tax AT

Interest on Delayed EDC Payments to HUDA Allowed as Revenue Expenditure u/s 37(1) of Income Tax Act.
August 31, 2021 Case Laws Income Tax AT

Court Rules Section 153A Assessment Unjustified; Allows Carry-Forward of Losses Despite Late Return Filing.
August 31, 2021 Case Laws Income Tax AT

Unexplained cash credits u/s 68 lead to income tax additions due to unsupported expenses and lack of TDS.
August 31, 2021 Case Laws Customs AT

Department Cannot Claim Misclassification of Imported Thermal Paper Rolls After Accepting Previous Classification Decision.
August 31, 2021 Case Laws Income Tax AT

Corporate guarantees are international transactions u/s 92B, per Finance Act 2012, impacting transfer pricing adjustments.
August 31, 2021 Case Laws Income Tax AT

Court Quashes PCIT's Revision Order on Share Subscriptions, Citing Adequate Investigation by Assessing Officer u/s 263.
August 31, 2021 Case Laws Income Tax AT

Appeal Delay Excused: Order Sent to Wrong Address, CIT (Appeals) Accepts Reasonable Cause for Late Filing.
August 31, 2021 Case Laws Income Tax AT

Venture Capital Fund Income Exemption Limited to VCU Investments per Section 10(23FB), Independent from Section 10(25) and 10(35.
August 31, 2021 Case Laws Central Excise AT

CENVAT Credit Allowed for R&D Building as Part of Factory; Denial of Credits on Input Services Overturned.
August 28, 2021 Case Laws GST HC

Court Orders Release of Machinery Detained Over Expired E-Way Bill; No Tax Evasion Found u/s 192A.
August 28, 2021 Case Laws GST HC

Court Denies Bail for Suspect in Fake Invoice Case, Citing Risks to Investigation and Evidence Integrity.
August 28, 2021 Case Laws GST HC

Court Orders Bail for Petitioner in Fake Invoice Case; Trial Delays Not Blamed on Accused's Actions.
August 28, 2021 Case Laws Income Tax AT

Assessee Entitled to Section 12AA Registration; CIT Exemption Cannot Deny Based Solely on Loan Receipt.
August 28, 2021 Case Laws Income Tax AT

Disallowance of Spouse's Professional Fees u/s 40A(2) Deemed Incorrect Due to Lack of Examination and Evidence.
August 28, 2021 Case Laws Income Tax AT

Court Remands Case for Reconsideration After Dispute Over Expense and Interest Disallowance by AO and CIT(A).
August 28, 2021 Case Laws Income Tax AT

Tax Authorities Scrutinize Lease Transactions as Sales for Income Understatement; Unregistered Lease Deeds Still Hold Legal Weight.
August 28, 2021 Case Laws Income Tax AT

Interest on Overdue Deposits Not Ascertained Liability; Officer's Rectification for 2013-14 Deemed Unjustified After 2009-10 Acceptance.
August 28, 2021 Case Laws Companies Law HC

Partnership to LLP conversion exempt from stamp duty and registration fees; no transfer instrument means no fees required.
August 28, 2021 Case Laws Insolvency and Bankruptcy AT

NCLT Denies CIRP Application: Loan Not Credited to Respondent's Account; MoU Lacks Validity as Financial Contract.
August 28, 2021 Case Laws Service Tax AT

Appellant's Delay in Receiving Order Raises Natural Justice Concerns; Commissioner to Decide Appeal on Merits.
August 28, 2021 Case Laws Central Excise AT

Refund Recovery Challenged Due to Delay Violating Natural Justice; Revenue's Prolonged Inaction Invalidates Proceedings.
August 28, 2021 Case Laws Central Excise AT

SSI Exemption: Flood-Damaged Goods Not Included in Aggregate Value of Clearance for Turnover Calculation.
August 28, 2021 Case Laws Central Excise AT

CENVAT Credit Reversal Overturned: Rule 6(6) Justifies Appellant's Suo-Moto Re-Credit for Mega Project Exemption Inputs.
August 28, 2021 Case Laws Central Excise AT

Court Grants 12% Interest on Refund Delayed Without Legal Authority; Rejected Section 11AB Defense by Revenue.
August 28, 2021 Case Laws Indian Laws HC

Acquittal in Cheque Dishonor Case: Legal Notice Service Not Proven, Section 138 Negotiable Instruments Act Unmet.
August 28, 2021 Case Laws Indian Laws HC

Court Criticized for Overturning Acquittal Without Considering Presumption in Complainant's Favor in Cheque Dishonor Case.
August 28, 2021 Case Laws Income Tax HC

Writ Petition Can't Challenge Assessment Reopening u/s 147; Procedural Issues Addressed in Reassessment Process.
August 28, 2021 Case Laws Income Tax HC

DRP Validates Draft Assessment Order, Confirms, Reduces, or Enhances Variations per Section 144C(5) Without Errors.
August 28, 2021 Case Laws Income Tax AT

Court Upholds IT Services Export Exemption u/s 10B, Despite Insufficient Documentation Claims by Assessing Officer.
August 28, 2021 Case Laws Income Tax AT

Assessee's LTCG Claims Validated by SEBI Order; CIT(A) to Reassess Based on New Evidence.
August 27, 2021 Case Laws GST HC

High Court Orders Tax Department to Allow VAT Credit Transition for Auto Financing Firm in Telangana.
August 27, 2021 Case Laws GST HC

Court Deems Challenge to Provisional Attachment Premature; Respondent's Objections u/r 159(5) Unresolved.
August 27, 2021 Case Laws Customs HC

High Court dismisses petition; seizure of goods pending investigation under Customs Act, Sections 108, 111, 112, and 124.
August 27, 2021 Case Laws Service Tax AT

Section 73-A Not Invoked: Excess Service Tax Recovery Cannot Be Demanded Without Appellate Challenge.
August 27, 2021 Case Laws Service Tax AT

Sub-contractor must pay service tax despite main contractor's payment, but claims beyond normal limitation period are void.
August 27, 2021 Case Laws Service Tax AT

Refund Approved: No SCN Issued for Deposited Amount in Investigation, Rejection Deemed Unauthorized, Amount Refundable.
August 27, 2021 Case Laws Service Tax AT

Appellant Entitled to Refund of Excess Service Tax Paid Before July 1, 2017; Limitation Period Not Applicable.
August 27, 2021 Case Laws Central Excise AT

CENVAT Credit Allowed: Control and Ownership Retained by Seller Until Delivery Under FOR Basis Sales.
August 27, 2021 Case Laws Central Excise AT

Court Rules Against Refund of Interest on Differential Duty Due to Price Variation Clause; Refund Deemed Erroneous.
August 27, 2021 Case Laws Central Excise AT

CENVAT Credit Allowed for Sales Promotion: Commission Paid to Financers Counts as Eligible Input Service.
August 27, 2021 Case Laws Income Tax HC

High Court Rules: Designated Authority Cannot Add Interest to Disputed Tax Under DTVSV Act.
August 27, 2021 Case Laws Income Tax HC

Court Finds No Violation of Natural Justice in Section 144B Assessment; Petitioner's Multiple Adjournments Not Justified.

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