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Highlights / Annotations / Catch Notes For August of 2021

Home Highlights August August 2021 Year 2021

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Showing 201 to 250 of 457 Records

1 2 3 456 7 8 9........ 10

August 18, 2021 Case Laws Service Tax

CENVAT Credit - Works Contract Service - Quiz Competition - It has been consistently held in various decisions that repair and maintenance of the office premises falling....
August 18, 2021 Case Laws Central Excise

Refund of accumulated credit - rejection on the ground that there was no “Physical Export” under Rule 5 - It is undisputed that for the period from January2014 to......
August 18, 2021 Case Laws Central Excise

Job-Work - liability to pay service tax - job-worker or principal - activity of manufacture undertaken by the job-workers, availing exemption under Notification - since.....
August 18, 2021 Case Laws Central Excise

Refund claim of the amount reversed under protest - if there is a short payment of duty, the only option for the Revenue is to follow the procedure prescribed under......
August 18, 2021 Case Laws Central Excise

Refund claim of pre-deposit - applicability of time limitation - the order dated 30.06.2014 of adjusting the paid amount towards the sanctioned demand was passed during.....
August 18, 2021 Case Laws Indian Laws

Dishonor of Cheque - Seeking compounding of offence at belated stage - compromise between the parties - In the instant case, the problem herein is with the tendency of......
August 17, 2021 Case Laws GST

Valuation - De-merger - transfer of MIS business to a resulting company - The value of assets which are outside the purview of GST is required to be included in the......
August 17, 2021 Case Laws GST

Levy of GST - Composite supply or Principal supply - The street lighting activity undertaken under the Energy Performance Contract dated 1st March 2019 (which involves......
August 17, 2021 Case Laws GST

Revision of GSTR 3B - the adjudication order is clearly appealable - The writ petition in extraordinary jurisdiction under article 226 of the Constitution of India is......
August 17, 2021 Case Laws GST

Confiscation of goods u/s 130 of the GST Act - petitioner sought 233.540 gms of gold ornaments for the purpose of displaying and not for sale - The issue has to be......
August 17, 2021 Case Laws Income Tax

Disallowance of expenses made u/s.37(1) - disallowance of expenditure on adhoc basis made by the ld. AO by giving a categorical finding that the ld. AO had not even......
August 17, 2021 Case Laws Income Tax

Capitalization of land for project expenses - Since, land was in pursuant to JDA and assessee has not paid any consideration for land, the question of capitalization of.....
August 17, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons were recorded on receipt of information from Investigation Wing - Apart from this information, which has been taken as gospel......
August 17, 2021 Case Laws Service Tax

Rejection of application by the Settlement Commission - Settlement though read under the Act, cannot be construed as conclusive, in view of the fact that in the event of....
August 17, 2021 Case Laws Customs

Classification of imported goods - the appellant accepted the mis-declaration in writing. If the pipes and profiles were indeed old, the appellant could have, instead of....
August 17, 2021 Case Laws Customs

Levy of penalty on Customs Broker - Section 114AA of the Customs Act, 1962 - the Department has failed to prove that there was a mala fide and wilful mis- representation....
August 17, 2021 Case Laws Customs

100% EOU - Levy of penalty u/s 112 of the Customs Act - allegation of of conniving in disposal of imported Ball bearings through a shop situated in Kashmiri Gate - The......
August 17, 2021 Case Laws Companies Law

Disqualification of directors - Deactivation of DINs - This Court having considered the said submissions is of the considered view that the new amending law also......
August 17, 2021 Case Laws Insolvency and Bankruptcy

Validity of direction issued to the Registrar of Companies to inspect the books and conduct inquiries - Serious irregularities have been found in the forensic audit......
August 17, 2021 Case Laws Service Tax

Invocation of extended period of limitation - wilful suppression of facts - Even suppression of facts has to be wilful and in any case, suppression has also to be with......
August 17, 2021 Case Laws Central Excise

Refund of cash amount deposited in PLA account - time limitation of period of one year - on 1st July, 2017 the new Act of Goods and Service Tax Act (GST) was rolled down....
August 17, 2021 Case Laws Central Excise

Extended period of limitation - CENVAT Credit - input services - In LTU there are few number of assesses, as compared to the normal Commissionerate and hence the......
August 17, 2021 Case Laws Central Excise

CENVAT Credit - inputs/capital goods - Welding Electrode - Railway Line material - these were used and situated outside the factory premises - On every item, this......
August 17, 2021 Case Laws Service Tax

Reverse charge mechanism - service tax on Ocean Frieght - who is liable to pay Service Tax - Even if it is assumed that service tax can be recovered from a third party......
August 17, 2021 Case Laws Income Tax

Scope of amendment of the Gratuity Act - Applicability of Payment of Gratuity (Amendment) Act, 2010 from 1.1.2007 - the date of commencement fixed by the Executive in......
August 17, 2021 Case Laws Income Tax

Revision u/s 263 - Period of limitation - To be commenced from original assessment order or re-assessment order u/s 147 - In the case on hand, the jurisdiction under......
August 17, 2021 Case Laws Income Tax

Computation of exemption u/s 10B - exclusion of scrap sales from the total turnover as well as the export turnover while computing the exemption - Meaning given by the......
August 17, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Change of opinion - As has always been observed, notice under Section 147 is not to be casually invoked to suit the convenience of the.....
August 17, 2021 Case Laws Income Tax

Deduction u/s 10B - activity of conversion of raw gherkins to bottled pickle - amount to ' manufacture' or not - the original commodity of vegetable gherkins transform......
August 16, 2021 Case Laws Customs

Seeking amendment in the bills of entry - The Assessing Authority has failed to consider the fact that Section 149 of the Act does not prescribe any time limit for......
August 16, 2021 Case Laws GST

Seeking grant of Anticipatory Bail - input tax credit availed on the basis of bogus invoices - failure to attend before authorities when called for - they are involved......
August 16, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - accommodation entry receipts - reasons to believe - The reasons for the formation of the belief by the Assessing Officer in the instant....
August 16, 2021 Case Laws Customs

Seeking across-the-board amnesty from paying penal charges to CFSs, ICDs and Shipping lines, during the entire period of lockdown enforced by the Government consequent......
August 16, 2021 Case Laws Income Tax

Maintainability of appeal in High Court - alternate remedy - Reopening of assessment u/s 147 - the opportunity of an aggrieved person to adjudicate the legal grounds......
August 16, 2021 Case Laws Insolvency and Bankruptcy

Settlement of Fee payable to RP - deduction of professional fees and expenses form such excess amount - Section 20 (2)(b) of the IBC authorizes the IRP to enter into......
August 16, 2021 Case Laws Income Tax

Investment in immovable property - co-ownership - 50% addition - the entire payment of sale consideration of flat in dispute was paid by the husband of assessee -......
August 16, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition on account of Transfer Pricing adjustment relating to payment of commission - it is evident that these are debatable issues - In any......
August 16, 2021 Case Laws Income Tax

MAT - Addition of debenture redemption reserve in computing Book profit u/s. 115JB - mere fact that the debenture redemption reserve is labeled as a reserve will not......
August 16, 2021 Case Laws Income Tax

Claim of deduction towards education cess in computing total income under normal provisions of the Act - The education cess is not “income tax,” so is an allowable......
August 16, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - it is established rule that when a party issues acknowledgment of its liability in writing the period of limitation starts afresh. Therefore, the......
August 16, 2021 Case Laws Income Tax

Nature of expenditure - Construction cost incurred on building constructed on leasehold land - there is clear commercial advantage in terms of saving in rent payments -.....
August 16, 2021 Case Laws Income Tax

Revision u/s 263 - valuation of closing stock, non increasing of closing stock by proportionate other direct expenses - The alleged under valuation of closing stock is a....
August 16, 2021 Case Laws Income Tax

Additions u/s 164 r.w.s 160 - Share of the beneficiaries as taxable in the hands of the assessee trust - The Co-ordinate Bench held that revenue cannot pick and choose......
August 16, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of reason to believe - notice not in the name of assessee but issued in the name of minor daughter - The right course under......
August 14, 2021 Case Laws Income Tax

Assessment u/s 153A - The impugned assessment order refers only to the cash book found during the survey purportedly conducted on 12th February, 2016 i.e. two weeks......
August 14, 2021 Case Laws Service Tax

Levy of service tax - taxable service or not - information technology software - appellant developed anti virus software - The definition of 'information technology......
August 14, 2021 Case Laws Income Tax

Rectification u/s 154 - MAT applicability u/s 115JB on banking companies - We are inclined to allow the grounds of appeal raised by the assessee even though the......
August 14, 2021 Case Laws GST

Valuation of supply - mining services - The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration......
August 14, 2021 Case Laws GST

Exempt supply of service or not - printing of Pre examination items - printing of Post examination items - scanning and processing of results of examinations - In the......
August 14, 2021 Case Laws Income Tax

Attachment of properties u/s 132(9B) - Single member bench of HC granted interim relief to the Assessee - No proper opportunity given to the department - The various......

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

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