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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 AT

Tax Evasion Case: Bogus Long-Term Capital Gains Through Penny Stocks Deemed Fictitious, Confirmed as Accommodation Entries by Authorities.
August 11, 2021 Case Laws Income Tax AT

Exemption u/s 10(38) Allowed After SEBI Clears Alleged Bogus LTCG from Turbo Tech Engineering Ltd. Trading.
August 11, 2021 Case Laws Customs HC

Transfer Attempt Denied: Customs Act Case to Remain with Thanjavur Judicial Magistrate-I, Not Move to Chennai.
August 11, 2021 Case Laws Insolvency and Bankruptcy SC

Supreme Court Corrects NCLAT's Error, Upholds NCLT's Decision on Section 9 Petition Amid Pre-existing Dispute.
August 11, 2021 Case Laws Service Tax HC

Discharge Certificates Cannot Be Withheld for Unpaid 'Redemption Fines' Under SVLDRS, Sections 129(1)(a) and 121(u) Clarified.
August 11, 2021 Case Laws VAT and Sales Tax HC

Secured Creditor vs. Sales Tax Dept: Registering Officer's Duty to Verify Permissions & NOC Compliance.
August 11, 2021 Case Laws VAT and Sales Tax HC

DIC's Certificate on SSI Units' Sales Tax Exemption Must Be Recognized Under IPR 1989 by Sales Tax Department.
August 11, 2021 Case Laws Indian Laws SC

Foreign Awards Under Arbitration Act: District Judge Reviews; Only Set Aside if Against Indian Public Policy.
August 11, 2021 Case Laws Indian Laws HC

Court Erred in Cheque Dishonor Case by Misplacing Burden of Proof; Overlooked Section 139 of Negotiable Instruments Act.
August 11, 2021 Case Laws Indian Laws HC

Court Invalidates Cheque Dishonor Notice for Lacking Exact Amount, Violating Section 138(b) of Negotiable Instruments Act.
August 10, 2021 Case Laws GST HC

Court Orders Restoration of GST Registration: Proper Officer Failed Independent Inquiry as Required by Rule 25.
August 10, 2021 Case Laws GST HC

Court Rules: No Tax Demand Allowed During Probe for Fake Invoices; Follow CGST Act Section 74 for Procedures.
August 10, 2021 Case Laws GST HC

Order Disallowing Tax Credit Issued Without Adequate Hearing, Violates Natural Justice; Case Sent for Reconsideration.
August 10, 2021 Case Laws GST HC

Company Allegedly Withheld Tax Payments, Violating Section 132(1)(d) of CGST Act; Bail Granted with Conditions.
August 10, 2021 Case Laws VAT and Sales Tax HC

Karnataka Tribunal's Decision Lacks Reasoning, Constitutes Miscarriage of Justice; Remand to Assessing Authority Challenged.
August 10, 2021 Case Laws VAT and Sales Tax HC

Court Overrules Tribunal: Withdrawn 3% Sales Tax Ordinance Not Enforceable Despite Tribunal's View.
August 10, 2021 Case Laws Customs AT

Penalty u/s 114(i) of Customs Act Overturned Due to Jurisdictional Issues and Res Judicata Principle.
August 10, 2021 Case Laws Indian Laws SC

Indian Law Enforces Emergency Arbitrator Awards Under SIAC Rules via Section 17 of Arbitration Act for Swift Interim Relief.
August 10, 2021 Case Laws Income Tax HC

High Court Rules Tax Refund Must Be Issued with Interest; Assessing Officer Misapplied Sections 241A and 143 of Income Tax Act.
August 10, 2021 Case Laws Income Tax HC

High Court Upholds Reopening of Assessment Due to Unverified Transactions u/ss 147 and 148 of Income Tax Act.
August 10, 2021 Case Laws Indian Laws HC

Cheque Dishonor Cases: Non-appearance at Lok Adalat Signals No Interest in Settlement, Must Return to Court for Action.
August 10, 2021 Case Laws Income Tax HC

Court Upholds Reopening of Assessment Under IT Act Section 147; Petitioner's Objections Dismissed for Incomplete Disclosure.
August 10, 2021 Case Laws Income Tax AT

Court Rules Commission Income Must Align with Declared Tax Returns for Accommodation Entry Providers at 1% Rate.
August 10, 2021 Case Laws Income Tax AT

Tech Recharge Costs for Trading Ops or Management Efficiency Are Revenue Expenses for Income Tax Purposes.
August 10, 2021 Case Laws Income Tax AT

Section 40A(3) Cash Transactions: Impact on Taxation of Unaccounted Income and Expenses Without Deductions.
August 10, 2021 Case Laws Income Tax AT

Reassessment Valid u/s 147: Bogus Purchases Justify Action, Freight Expenses Irrelevant to Proceedings' Legitimacy.
August 9, 2021 Case Laws GST AAR

GST Territorial Jurisdiction for Works Contract in Maldives: Place of Supply u/s 12 of IGST Act Explained.
August 9, 2021 Case Laws GST AAR

GST Rate on Sealed Fruit Bowls: 2.5% for Fresh Fruits Only; Higher Rate for Mix with Dry Fruits or Nuts.
August 9, 2021 Case Laws GST AAR

Manpower services to Zilla Panchayat and others subject to 18% GST; not exempt under Articles 243G/243W.
August 9, 2021 Case Laws GST AAR

Diesel Cost for DG Set in Rental Service is Additional Consideration, Attracts 18% CGST Rate.
August 9, 2021 Case Laws GST AAR

Tissue Papers Excluded from 12% GST Rate; Classified Separately from Uncoated Paper and Paperboard.
August 9, 2021 Case Laws GST AAR

Railway Employee Housing Repairs: 12% GST for Composite Supply, 18% for Specific Old Construction Works per Entry 3(vi.
August 9, 2021 Case Laws GST AAR

Subsidized employee lunches via contractors not a taxable supply under CGST Act Section 7(i)(c).
August 9, 2021 Case Laws GST AAR

GST Not Applicable on Books Supplied Outside India, Says AAR; Transactions Not Classified Under CGST Act 2017 Schedule II.
August 9, 2021 Case Laws GST AAR

Vouchers Sold as Payment Instruments Taxed as Goods, Not Actionable Claims; 18% GST Applies u/s 12(5) CGST Act 2017.
August 9, 2021 Case Laws GST HC

Court Denies Request to Lift Bank Account Attachment u/s 83 CGST Act, Rule 159(1) CGST Rules.
August 9, 2021 Case Laws Income Tax AT

Tax Practitioner Error Corrected: Assessing Officer to Remove Unauthorized Capital Addition u/s 68 of Income Tax Act.
August 9, 2021 Case Laws Income Tax AT

Long-term capital gain exemption denied u/s 10(38) due to bogus classification; cross-examination rights emphasized.
August 9, 2021 Case Laws Income Tax AT

Denial of Section 10(23C)(vi) exemption raises questions on eligibility for assessment u/s 11 for charitable activities.
August 9, 2021 Case Laws Income Tax AT

Jewelry Purchases: Cash Transactions Without Documentation Deemed Unexplained u/s 69A of Income Tax Act.
August 9, 2021 Case Laws Income Tax AT

Receipts from hiring vessel 'Smit Borneo' on time charter not royalty; no Permanent Establishment, addition removed.
August 9, 2021 Case Laws Income Tax AT

Section 263 Revision: Does Building a Room on 90% Open Land Qualify for Section 54F Deduction?
August 9, 2021 Case Laws Customs HC

Court Questions Binding Precedent of Provisional Release Orders u/s 110A of Customs Act in Future Cases.
August 9, 2021 Case Laws Service Tax HC

Petitioner's Application Rejected by Automated Process Under Sabka Vishwas Scheme; Clarificatory Circular Requirements Overlooked.
August 9, 2021 Case Laws Central Excise AT

Refund of MODVAT Credit Denied Due to Time Limit; Ineligibility to Monetize Credit Upheld, No Remand Needed.
August 7, 2021 Case Laws GST HC

Court Grants Bail Amid Tax Credit Fraud Investigation; Presumption of Innocence Upheld.
August 7, 2021 Case Laws Income Tax AT

Gratuity and leave encashment in trusts should be seen as 'applied' for statutory compliance, not 'spent.'.
August 7, 2021 Case Laws Income Tax AT

Court Rules Depreciation on Goodwill Allowed Post-Amalgamation; 5th Proviso Not Applicable as No Prior Claim Made.
August 7, 2021 Case Laws Income Tax AT

Appeal Validity Confirmed if Admitted Taxes Paid Later u/s 249(4); Appeal Can Proceed on Merits.
August 7, 2021 Case Laws Income Tax AT

Assessee's Explanation for Unexplained Bank Deposits Accepted, Additions Deleted by Authorities.

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A: Unauthorized Use of "Make in India" Logo Without DPIIT Permission Viol...

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A: China's Reforestation Success: Key Lessons for India in Combating Dese...

A: India's Economic Roadmap: Achieving 7-8% Growth Through Manufacturing,...

A: Kanauj's Ancient Perfume Industry Faces Modern Challenges While Herita...

H: Managing Director's Remuneration Within Companies Act Limits Not Exces...

H: Tax Authorities Cannot Disallow Legitimate Journal Entries Without Evi...

H: Compounding of FEMA Offenses Cannot Be Claimed as Right After Adjudica...

H: Non-bailable warrants quashed in GST evasion case as accused previousl...

H: GST Amnesty Scheme Under Section 128(A) Offers Relief from Interest an...

H: GST Penalties Reversed: Authority Must Compensate Hindu Undivided Fami...

H: GST Assessment Order Challenged as Non-Speaking: Petitioner Granted Li...

H: Revenue Department Must Grant Personal Hearing Before Recovery of Exce...

H: Writ Appeal Partly Allowed: Court Sets Aside Automatic Restoration Cla...

H: Limitation Period for Returns After GST Best Judgment Assessment Is Di...

H: GST Taxpayer Granted Two Weeks to File Rectification Application Under...

H: Assessment Order Without Officer's Signature and DIN Ruled Invalid Und...