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Highlights / Annotations / Catch Notes For August of 2021

Home Highlights August August 2021 Year 2021

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Showing 101 to 150 of 457 Records

1 234 5 6 7........ 10

August 24, 2021 Case Laws Income Tax AT

Equipment Hire Charges Disallowed u/s 40(a)(ia) Reversed; Matter Sent Back for Verification.
August 24, 2021 Case Laws Income Tax AT

Assessee's Income Estimated at 8% Sub-Contract Turnover; Rs. 18 Lakh Discrepancy Unverified, Additions Upheld by Assessing Officer.
August 24, 2021 Case Laws Income Tax AT

Court Remands Case: Section 153A Bogus Purchases Addition Hinges on Outcome of Substantive Addition in Related Case.
August 24, 2021 Case Laws Customs AAR

IPERL Flowmeter Components Classified Under Heading 90.26; Excludes Parts of General Use Per Note 1(f), Chapter 90.
August 24, 2021 Case Laws Customs AT

Appeal Rejected: Refund Claim for Special Additional Duty Filed Late Beyond One-Year Limit Per Notification No. 102/2007.
August 24, 2021 Case Laws Service Tax AT

Chartered Accountants Can Provide Export Consultancy; Commissioner (Appeals) Exceeded Scope in Denying Rebate on Service Tax Paid.
August 24, 2021 Case Laws Central Excise AT

CENVAT Credit Valid for Warranty Services: Tribunal's Earlier Decision Deemed Per Incuriam, Clarifies 'Means' Clause Interpretation.
August 24, 2021 Case Laws Central Excise AT

CENVAT Credit Reversal Demand Overturned Due to Lack of Specific Inventory Identification u/r 3(5B) Cenvat Credit Rules.
August 24, 2021 Case Laws Indian Laws SC

Court Rules Arrest Not Justified Before Chargesheet Despite Legal Authority, Citing 7-Year Delay in FIR Involvement.
August 23, 2021 Case Laws Income Tax HC

Settlement Commission's Order u/s 245D(4) Overturned for Lack of True Disclosure; Case Returned for Assessment.
August 23, 2021 Case Laws Income Tax AT

VAT Payment Delays: Liquidated Damages and Interest Not Tax Deductible, Explanation 1 to Section 37(1) Not Applicable.
August 23, 2021 Case Laws Income Tax AT

Online marketing payments to non-resident companies like Facebook and AWS not considered royalties u/s 9(1)(vi). No TDS.
August 23, 2021 Case Laws Income Tax AT

Section 68: Unexplained Cash Credits from NRIs via NRE Account Not Taxable per CBDT Circular on Investments.
August 23, 2021 Case Laws Income Tax AT

Court Urges Reassessment of Special Tax Rate on Interest Income Under India-USA DTAA; Delayed Documents Must Be Considered.
August 23, 2021 Case Laws Income Tax AT

Director's Commission as Employment Incentive Exempt from Section 194H and 194J, Not Disallowed u/s 40(a)(ia.
August 23, 2021 Case Laws Income Tax AT

Depreciation Claim Denied: Assessee Fails to Prove Software Ownership u/s 32 of Income Tax Act.
August 23, 2021 Case Laws Income Tax AT

Dispute on 8% Markup in Transfer Pricing for Capital Goods Purchase Remanded to DRP for Arm's Length Price Assessment.
August 23, 2021 Case Laws Income Tax AT

Dispute Over Surrendered Income Classification u/s 263: Deemed or Business Income? AO's Interpretation Challenged.
August 23, 2021 Case Laws Income Tax AT

Land Acquisition Compensation Taxed as Capital Gain; No Exemption u/s 10(37) Due to Lack of Agricultural Use Evidence.
August 23, 2021 Case Laws Income Tax AT

Court Rules Statements in Search Not Incriminating for Unabated Assessments u/ss 153A, 2(22)(e) of Income Tax Act.
August 23, 2021 Case Laws Customs AT

Customs Broker Penalized for Mis-declaration of Goods; Importer Claims No Liability Due to Supplier Error; CBLR 2013 Cited.
August 23, 2021 Case Laws Customs AT

Shipping Bill Amendments Delayed: Department Gets Final 3-Week Extension Under CESTAT Rule 41 to Act or Appeal.
August 23, 2021 Case Laws Income Tax HC

Tax Assessment Order Challenged: Lack of Show Cause Notice Violates Natural Justice and Faceless Assessment Scheme Procedures.
August 23, 2021 Case Laws Customs AAR

Imports of API, Chikni, Unflavoured, and Flavoured Supari fall under Chapter 8, heading 0802 80 90.
August 23, 2021 Case Laws Income Tax HC

Assessment Reopened u/s 147 for Suspected Bogus LTCG; AO Cites Investigation Report and Incomplete Disclosure by Petitioner.
August 23, 2021 Case Laws Customs AT

Appellant Granted Permission for Inspection and Provisional Release of Seized Goods Under Customs Act Section 110(1.
August 23, 2021 Case Laws Income Tax AT

CIT(A) rightly deletes additions; no seized material found u/s 153A for bogus purchases in subsequent years.
August 21, 2021 Case Laws GST AAR

Leasing of Overseas Tank Containers Deemed a Service Under CGST Act; GST Applies Only if Purchase Option Used.
August 21, 2021 Case Laws GST HC

Court Allows Claim for Interest on Delayed Input Tax Credit Refund; Emphasizes Timely Action by Respondents.
August 21, 2021 Case Laws GST HC

Court Quashes Ex-Parte Order Due to Violation of Natural Justice; Bank Account Attachment Vacated for Reconsideration.
August 21, 2021 Case Laws Income Tax HC

High Court affirms limited review power on Section 147 Income Tax Act assessments; assessing officer's belief is key.
August 21, 2021 Case Laws Income Tax AT

Court Rules Lease Termination Receipt Taxable as Income, Not Non-Taxable Capital Receipt.
August 21, 2021 Case Laws Income Tax AT

Assessing Officer's classification of deposits as anonymous donations u/s 115BBC ruled unlawful due to clear creditor identification.
August 21, 2021 Case Laws Income Tax AT

Deemed Dividends: Unsecured Loans Between Related Companies Not at Arm's Length, Section 2(22)(e) Applied in GI Power Case.
August 21, 2021 Case Laws Income Tax AT

ITAT decision errors aren't rectifiable u/s 254(2); appeal to High Court for relief on Section 271(1)(c) penalties.
August 21, 2021 Case Laws Income Tax AT

Taxing Profit Element in Grey Market Purchases Deemed Fair by CIT(Appeals); VAT Savings Considered.
August 21, 2021 Case Laws Income Tax AT

Court Deletes Additions After Assessee Proves Genuine Purchases with Substantial Evidence; No Contradictory Material Found.
August 21, 2021 Case Laws Insolvency and Bankruptcy AT

Tribunal's Role in Assessing Intent for Contempt u/s 425 of Companies Act, 2013: Key Responsibilities Explained.
August 21, 2021 Case Laws Service Tax AT

Appellants Not Liable for Service Tax Pre-Section 66A; Discharged Tax for Credit, Creating Revenue-Neutral Scenario.
August 21, 2021 Case Laws Central Excise HC

High Court Orders Resolution by December 2021 for Case with 2006 SCN and 2010 Writ Petition Order.
August 21, 2021 Case Laws Central Excise AT

Tribunal's 2017 order on CENVAT credit stands; Commissioner oversteps remand scope, denies credit u/r 2(l)(A).
August 20, 2021 Case Laws GST AAR

Instant Gota/Methi Gota Mix with Chutney Classified as Mixed Supply; 18% GST Applied Under HSN 2106 90.
August 20, 2021 Case Laws GST AAR

Advance Ruling Voided u/s 104 CGST Act Due to Fact Suppression; Investigation Continues Per Section 70(1.
August 20, 2021 Case Laws GST AAR

GST Not Applicable on Employee Canteen Charges Collected and Paid to Service Provider by Applicant.
August 20, 2021 Case Laws Income Tax HC

High Court Rules AO's Order Erroneous: Loan Waivers and Unclaimed Balances Must Be Taxed u/s 263.
August 20, 2021 Case Laws Income Tax AT

Excess Area from Land Partition Not Taxable as Business Income u/s 28(iv) of Income Tax Act.
August 20, 2021 Case Laws Income Tax AT

PCIT's Order u/s 263 Deemed Invalid Due to Lack of Independent Inquiry on On-Money Receipt Case.
August 20, 2021 Case Laws Income Tax AT

Assessing Officer Must Refer to District Valuation Officer if Deemed Value u/s 50C is Disputed.
August 20, 2021 Case Laws Income Tax AT

Assessee Challenges Reopening of Proceedings Under Sec 147; Claims Lack of Proper Reasoning and Violation of Natural Justice Principles.
August 20, 2021 Case Laws Income Tax AT

Court Rules No Deemed Gift for Unfinalized Land Transaction u/s 56(2)(vii)(b) of Income Tax Act.

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