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Highlights / Annotations / Catch Notes For August of 2021

Home Highlights August August 2021 Year 2021

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Showing 301 to 350 of 457 Records

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August 11, 2021 Case Laws Income Tax

Bogus LTCG - penny stock purchases - it was only accommodation entries which is in operation in the market and the assessee is not a genuine buyer and seller of the......
August 11, 2021 Case Laws Income Tax

Bogus LTCG - disallowing exemption u/s 10(38) - in the instant case suspension order in trading in securities of M/s Turbo Tech Engineering Ltd. has ultimately been......
August 11, 2021 Case Laws Customs

Offences u/s 111(a) and 111(d) of the Customs Act, 1962 - Special Court can attract cases, which are arising out within the jurisdiction specified and in the rest of the....
August 11, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Debtor failed to make repayment of its dispute - Operational Creditors or not - NCLT had rightly rejected the application of Overseas......
August 11, 2021 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - refusal to issue the Discharge Certificate - The Scheme being a piece of reformative legislation,......
August 11, 2021 Case Laws VAT and Sales Tax

Priority of Charge - First Right of secured creditor and Sales Tax Department - There is encumbrance of the Department of Sales Tax. The Registering Officer shall have......
August 11, 2021 Case Laws VAT and Sales Tax

Availability of sales tax exemption - Indeed it is trite that it is the DIC which is the appropriate authority to determine whether a certain SSI unit needs to be......
August 11, 2021 Case Laws Indian Laws

Recognition and enforcement of foreign awards - Part II of the Arbitration and Conciliation Act, 1996 - Jurisdiction of District Judge to judge Foreign Award - There is.....
August 11, 2021 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - The trial court while considering the transaction has dealt it as if a civil case and casted burden on the......
August 11, 2021 Case Laws Indian Laws

Dishonor of Cheque - validity of legal notice - the exact amount, which the appellant claimed for towards the dishonoured cheques was not mentioned in the legal notice,.....
August 10, 2021 Case Laws GST

Cancellation of certificate of registration under the CGST/SGST Act - The proper officer has issued a notice to cancel the registration of the petitioner in FORM GST REG....
August 10, 2021 Case Laws GST

Reversal of Input Tax Credit - fictitious suppliers/firms - fake invoices - demand to remit the amount availed as input tax credit at the stage of summons itself without....
August 10, 2021 Case Laws GST

Ex-parte order - disallowance of Input Tax Credit and further imposing of tax - No sufficient time was afforded to the petitioner to represent his case and (b) order......
August 10, 2021 Case Laws GST

Seeking grant of Bail - it is alleged that the company received payment from its customers, but failed to remit the tax to the Government - section 132 (1) (d) of the......
August 10, 2021 Case Laws VAT and Sales Tax

Validity of remand of matter to the AA to pass fresh order - It is settled principles of law that every decision is to be supported by reasons inasmuch as reasoning is......
August 10, 2021 Case Laws VAT and Sales Tax

Validity of an Ordinance which levied an additional sales tax @ not exceeding to 3% of the gross turnover - Ordinance was withdrawn in 1995 - The Court is unable to......
August 10, 2021 Case Laws Customs

Reduction in the quantum of penalty - Section 114(i) of the Customs Act, 1962 - abetment of falsely signed the invoices used for improper exportation - Jurisdiction of......
August 10, 2021 Case Laws Indian Laws

Scope of Arbitral award - “award” delivered by an Emergency Arbitrator - Singapore International Arbitration Centre (SIAC Rules) - Section 17, as construed in the light.....
August 10, 2021 Case Laws Income Tax

Withholding of the refund - The procedure followed by the Assessing Officer does not show the proper application of two independent provisions as in Section 241A and......
August 10, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - bogus transactions or accommodation entries involving the assessee - the petitioner was issued a notice under section 133(6) of the......
August 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - possibility of amicable settlement - Lok Adalat - A compromise or settlement cannot be forced upon the parties. In other words, in case one of the......
August 10, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - tangible material with the respondent authority for recording satisfaction - when the department has not considered the objections......
August 10, 2021 Case Laws Income Tax

Benefit of telescoping the commission income with the income declared in the return - assessee is only an accommodation entry provider - - only estimated commission @1%.....
August 10, 2021 Case Laws Income Tax

Nature of expenses - technology recharge cost - If the advantage consists merely in facilitating the assessee's trading operations or enabling the management and conduct....
August 10, 2021 Case Laws Income Tax

Applicability of provisions of Section 40A(3) in respect of unaccounted business expenses incurred in cash - Admittedly, the seized document contains unaccounted income.....
August 10, 2021 Case Laws Income Tax

Validity of the reassessment proceeding framed u/s 147 - Admittedly, the addition on account of bogus purchases has been made by the AO which is sufficient enough for......
August 9, 2021 Case Laws GST

Scope and applicability of GST - Territorial Jurisdiction - supply in respect of the works contract for setting up of the Institute of Security and Law Enforcement......
August 9, 2021 Case Laws GST

Classification of goods - rate of GST - (i) Supply of sealed fruit bowl containing only cut fresh fruits without addition of any preservatives or additives which are......
August 9, 2021 Case Laws GST

Exemption from GST - pure services - manpower services provided to Zilla Panchayat, City Corporations, Education institutions and Rural Water Supply Divisions - the......
August 9, 2021 Case Laws GST

Applicability of GST - cost of the diesel incurred for running DG Set in the course of providing DG Rental Service - The consideration for reimbursement of expenses as......
August 9, 2021 Case Laws GST

Classification of goods - rate of GST - supply of tissue papers - It is clearly evident from the description that GST rate of 12% is applicable only to Uncoated paper......
August 9, 2021 Case Laws GST

Rate of GST - Composite supply or mixed supply - services of repairs, maintenance, renovation and alterations of residential complex meant for use of the Railway......
August 9, 2021 Case Laws GST

Canteen services or supply - provision of subsidized lunch and refreshments to employees through contractors - The applicant merely pays the part consideration towards......
August 9, 2021 Case Laws GST

Territorial Jurisdiction - Levy of GST - Both the transactions of Sale and purchase are done outside India - the applicant is involved in supply of books, purchased from....
August 9, 2021 Case Laws GST

Taxability - stage of taxation - vouchers themselves, or the act of supplying them? - the applicant purchases the payment instruments and sells the same to their......
August 9, 2021 Case Laws GST

Denial to lift the order of provisional attachment of the petitioner’s bank account - Section 83 of the CGST Act read with Rule 159(1) of the CGST Rules empowers a......
August 9, 2021 Case Laws Income Tax

Addition u/s 68 - mistake of introduction of authorized capital - tax practitioner had made the above inadvertent mistake while filing the return of income which is not.....
August 9, 2021 Case Laws Income Tax

Bogus LTCG - Long-term capital gain exempt under Section 10(38) denied - Even if name of the appellant appeared in their statements, it could not have been used against.....
August 9, 2021 Case Laws Income Tax

Exemption u/s. 10(23C)(vi) denied - eligibility to Assessment u/s 11 - Charitable activity u/s 2(15) - an expenditure which did not even form a part of application......
August 9, 2021 Case Laws Income Tax

Unexplained jewellery u/s 69A - mere purchase bills are not sufficient to explain the source of purchase of silver items where such purchases are made in cash and in......
August 9, 2021 Case Laws Income Tax

Taxability of receipts on hire of vessel on time charter basis - non existence of PE - the receipts from the charter of vessel 'Smit Borneo' cannot be treated as royalty....
August 9, 2021 Case Laws Income Tax

Revision u/s 263 - Deduction u/s 54F - In the instant case, where there is 90% approx. of open space and merely 10% of built up area by way of construction of a room,......
August 9, 2021 Case Laws Customs

Seeking provisional release of the export consignment - Once the reasoned order for provisional released has been passed in respect of the relevant consignment under the....
August 9, 2021 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - it appears that the rejection is by a computer generated and/or a mechanical process by a remark that ‘show......
August 9, 2021 Case Laws Central Excise

Seeking refund of the MODVAT Credit balance available in the account on the date of surrender of the registration - rejection on the ground of time limitation -......
August 7, 2021 Case Laws GST

Seeking for grant of regular bail - wrongful availment or utilization of input tax credit - It appears from the counter in both the bail applications filed by the......
August 7, 2021 Case Laws Income Tax

Disallowance of provision for gratuity and leave encashment - in case of trust, the meaning ‘applied’ need not be construed as ‘spent’. It includes the necessary......
August 7, 2021 Case Laws Income Tax

Disallowance on account of depreciation on goodwill - Scheme of Amalagamation adopted - the 5th proviso was inserted in order to prevent double claim of the depreciation....
August 7, 2021 Case Laws Income Tax

Appeal before CIT(A) - Non deposit of admitted tax/advance tax as provided u/s 249(4) - Payment of tax is mandatory but the requirement of paying such tax before filing.....
August 7, 2021 Case Laws Income Tax

Unexplained money deposited in bank account - stand of the assessee was that the cash deposited in his bank accounts are from the prospective buyers of......

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Latest Circulars

F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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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