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Highlights / Annotations / Catch Notes For August of 2021

Home Highlights August August 2021 Year 2021

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Showing 251 to 300 of 457 Records

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August 14, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Denial of natural justice - the intricacies involved in the issues require an elaborate adjudication and admittedly, the petitioner is.....
August 14, 2021 Case Laws Income Tax

E-Proceeding facility introduced by the Income Tax Department - Single member bench of the HC granted relief to the assessee - There is nothing placed before us to show.....
August 14, 2021 Case Laws Income Tax

Benefit of deduction u/s 10-B - revenue contended that, assessee is not engaged in manufacture of any article or thing - exercise of processing and not that of......
August 14, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Tribunal took note of the fact that the assessee has furnished all necessary details required for completing the assessment including......
August 14, 2021 Case Laws Income Tax

Rectification of mistake u/s 154 - Merger of mistake in the order passed by the AO into the order passed by the CIT(A) - We find that Ld.CIT(A) has passed a cryptic......
August 14, 2021 Case Laws Income Tax

Addition in respect of employees contribution to ESI & PF - delayed deposits of contributions - addition by way of adjustment while processing the return of income u/s......
August 14, 2021 Case Laws Income Tax

Whether sales promotion expenditure was incurred wholly and exclusively for the purpose of business? - The assessee submitted list of 320 persons stating that they are......
August 14, 2021 Case Laws Income Tax

Ad hoc disallowance of 10% of expenses - Since the AO or the Ld. CIT(A) has not rejected the books of account of the assessee they could not have estimated (ad hoc......
August 14, 2021 Case Laws Income Tax

Disallowances of the interest of late deposit of tax deducted at source - The Assessee has failed to pay his statutory dues in time and therefore, there is an interest......
August 13, 2021 Case Laws Insolvency and Bankruptcy

Ex-parte order - Principles of Natural Justice - When Corporate Debtor is a Company where there are more Directors rather than only one as can be seen from the Balance......
August 13, 2021 Case Laws GST

Classification of goods - product namely 'Car Seat Covers' - Car seat covers fall under the entry at Serial No.170 under HSN 8708 Schedule IV of Notification......
August 13, 2021 Case Laws GST

The service of printing of Text Books supplied by the applicant to the State Government is exempted from GST, However, the service of printing of lottery tickets and......
August 13, 2021 Case Laws GST

Scope of supply - supply of goods or supply of services - printing text books, Lottery tickets, stationery items for State Government - All the activities as mentioned......
August 13, 2021 Case Laws GST

If the entire consideration in respect of the transaction is received after submission of the completion certificate in Form Appendix E3 to the Secretary as per Rule 20.....
August 13, 2021 Case Laws GST

Construction of residential accommodation - Scope of Completion certificate - relevant date of issuance of such certificate - The date of issue of completion certificate....
August 13, 2021 Case Laws GST

Exemption from GST or not - supply of drinking water - The service component of distribution of water through mobile units is covered under SI.No. 13 of Heading 9969......
August 13, 2021 Case Laws GST

Input tax credit - Sub-Contractor providing works contract services - purchases made by the applicant on their own account for furtherance of business - if a person......
August 13, 2021 Case Laws GST

Classification of services - intermediary between the truck owners and goods transportation agencies - The applicant arranges trucks to the goods transport agency and......
August 13, 2021 Case Laws GST

Levy of GST on Barter transaction - miller cum transporter - milling of Red gram - The applicant himself admitted that there is no separate contract for supply of......
August 13, 2021 Case Laws GST

Exemption form GST on the business transfer undertaken - transfer of a going concern - transfer of a going concern means transfer of a running business which is capable.....
August 13, 2021 Case Laws Income Tax

Scope of Explanation C of Section 43B - Actual payment of interest or not - Issuance of debenture in lieu of Interest - since Explanation 3C was added in 2006 with the......
August 13, 2021 Case Laws GST

Release of freezed petitioner's bank account - The order of provisional attachment was made not during pendency of any proceedings under Sections 62 or 63 or 64 or 67 or....
August 13, 2021 Case Laws Income Tax

Revision u/s 263 - Addition u/s 14A - The Tribunal found fault with the CIT by observing that when such was the stand taken by the assessee, it is necessary for the CIT.....
August 13, 2021 Case Laws Income Tax

Period of limitation for carrying forward of Unabsorbed depreciation loss prior to assessment year - once the Circular No.14 of 2001 clarified that the restriction of 8.....
August 13, 2021 Case Laws Income Tax

Addition u/s 40(a)(ia) - TDS u/s 194C - Freight charges paid - Liability for deducting tax at source for payments made to individual contractors above the monetary......
August 13, 2021 Case Laws Income Tax

Bad Debts - Disallowance of amounts written being notice pay etc debited to employees at the time of their separation in the earlier years and credited to Income /......
August 13, 2021 Case Laws Income Tax

Assessment u/s 11 - registration u/s 12AA - Charitable activity u/s 2(15) - CIT(E) is not required to look into the activities at the stage of registration, which can be....
August 13, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - It is trite that there has to be an opinion first only then there can be issue of change of opinion. Moreover it is also settled law......
August 13, 2021 Case Laws Income Tax

Disallowance of depreciation on non-compete fees - Assessee stated that the non-compete payment being in the nature of payment and commercial right as referred to in......
August 13, 2021 Case Laws Income Tax

Revision u/s 263 - this is not a case of no enquiry or inadequate enquiry and also find that Pr. CIT had not carried out any independent enquiry at his end and thus......
August 12, 2021 Case Laws GST

Exemption from GST - The Indian Institute of Infrastructure and Construction [IIIC] qualifies to be classified as an educational institution as defined under clause (y).....
August 12, 2021 Case Laws GST

Classification of goods - Roasted / salted / roasted and salted Cashew nuts are classifiable under Customs Tariff Heading 2008.19.10 and roasted / salted / roasted and......
August 12, 2021 Case Laws GST

Classification of goods - Jack fruit chips and Banana chips (salted and masala varieties) made out of raw as well as ripe banana and sold without BRAND NAME - The......
August 12, 2021 Case Laws GST

Cancellation of anticipatory bail granted - while granting anticipatory bail to the respondents, this Court specifically ordered that if the respondents / accused failed....
August 12, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Addition u/s 68 - The function of the assessing authority at this stage is to administer the statute and what is required......
August 12, 2021 Case Laws Income Tax

Disallowance of donation made to All India Gems & Jewellery Trade Federation - The payment was voluntary and not under compulsion. Even otherwise, as rightly pointed out....
August 12, 2021 Case Laws Income Tax

Deduction u/s 80IB(10)(a) - As well established that the project of the assessee was completed before the cutoff date as per the provisions by the Act i.e. 31.03. 2012......
August 12, 2021 Case Laws Income Tax

Addition u/s 68 - In the given case, AO has not carried out any useful investigation but merely followed the previous pattern of investigation and completed the......
August 12, 2021 Case Laws Income Tax

Assessment u/s 153A - benefit of exemption u/s 11 - Bogus purchases - even if the benefits of section 11 is denied than too there can be no income of the appellant trust....
August 12, 2021 Case Laws Income Tax

Appointment of respondents 4 and 5 to the office of the Vice President of the Income Tax Appellate Tribunal - principal objection of the petitioner is that these interim....
August 12, 2021 Case Laws Service Tax

Provision of services to SEZ unit - man power supply service - Section 51 of SEZ Act, 2005 is to have an overriding effect. The denial of the benefit of exemption by......
August 12, 2021 Case Laws VAT and Sales Tax

Recovery of Sales Tax Dues - Cancellation of Auction - Department accepted the said property as one of the securities at the time of granting registration - As an......
August 12, 2021 Case Laws VAT and Sales Tax

Validity of recovery notice - charge and priority over the other claims against the property - Admittedly, there is no necessity for registration of a security bond as......
August 12, 2021 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - The complainant upon whose shoulder the burden of proving the alleged existence of legally enforceable debt was......
August 11, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - addition u/s 68 - The reasons for the formation of the belief by the Assessing Officer in the instant case, appear to have a rational......
August 11, 2021 Case Laws Income Tax

Whether the non-deduction of tax at source (TDS) from the salaries of nuns or priests for more than 76 years confers a right against such deduction? - We are afraid that....
August 11, 2021 Case Laws Income Tax

TDS u/s 192 - Liability of tax deduction at source from the salary paid to teachers who are nuns or priests of the religious congregations - Chargeability to tax is not.....
August 11, 2021 Case Laws Income Tax

Economic Offences u/s 276B against the petitioner - Failure to pay tax - Proceeding has to be quashed on both grounds, namely, that the petitioner was not a Director of.....
August 11, 2021 Case Laws Income Tax

Eligibility for deduction u/s. 80JJA - Whether IT company / engineers are eligible for deduction u/s. 80JJA? - a software engineer in a software industry is a workman......
August 11, 2021 Case Laws Income Tax

Depreciation disallowance on the power plant in respect of newly installed building, plant and machinery comprising of a captive thermal power plant which was not put to....

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F: GST on Solar Plant

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T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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