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Highlights / Annotations / Catch Notes For August of 2021

Home Highlights August August 2021 Year 2021

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August 7, 2021 Case Laws Income Tax AT

Business Loss Offset Allowed Against Surrendered Income in Property Dealings Case, Classified as Business Income.
August 7, 2021 Case Laws Income Tax AT

Tribunal Rules Section 43CA Amendments Apply Retroactively from April 1, 2014, Affecting Property Valuation for Tax Purposes.
August 7, 2021 Case Laws Income Tax AT

Court Rules 10% Tolerance Limit u/s 56 of Income Tax Act Applies Retroactively for Valuation Differences.
August 7, 2021 Case Laws Customs AAR

Customs Duty Rates: Tello Drones Under Heading 9503, AGRAS T 16 and Mavic 2 Under 8802.
August 7, 2021 Case Laws Customs AAR

Advance Ruling Denied: Reapply for Each Product Separately Under Tariff Chapter 23, Heading 23.09 for Compliance.
August 7, 2021 Case Laws Customs HC

Court Orders Customs Duty Refund with Interest: 6% if Paid in 3 Months, 12% if Delayed.
August 7, 2021 Case Laws Customs AT

Commissioner's Delay in Issuing Show Cause Notice Due to Translation Needs Violates 90-Day Rule for Customs Brokers.
August 7, 2021 Case Laws Customs AT

Gold Confiscated: Tribunal Upholds Seizure Due to Non-Compliance with Customs Rules and Notification No.12/2012.
August 7, 2021 Case Laws Companies Law HC

Court Can Order Winding Up of Company Even if Struck Off Under Companies Act 1956, Sections 560(5) & (6.
August 7, 2021 Case Laws Insolvency and Bankruptcy SC

CIRP under IBC Section 7: Debt Acknowledgment Extends Limitation Beyond 3 Years Post NPA Declaration.
August 7, 2021 Case Laws Insolvency and Bankruptcy SC

Interest-Free Loans Qualify as Financial Debt under IBC Section 5(8); Petition Dismissal Overturned and Reconsidered.
August 7, 2021 Case Laws Service Tax AT

Chit fund business denied service tax refund due to four-year delay in claim filing; no interest for late action.
August 7, 2021 Case Laws Service Tax AT

Appellant Clears Tax Liability u/s 73(3) of Finance Act 1994, Avoids Penalty Due to Explanation 2.
August 7, 2021 Case Laws Central Excise AT

Court Overturns CENVAT Credit Fraud Order; Violated Natural Justice by Ignoring Appellant's Evidence and Relying on Third-Party Data.
August 6, 2021 Case Laws GST AAAR

Pioneer Bakers' Birthday Cake Sales Not Classified as Restaurant Services; GST Applied to Individual Items.
August 6, 2021 Case Laws GST AAR

GST Applies to Housing Co-op Repair and Sinking Funds if Bills Exceed Rs. 7500 Limit.
August 6, 2021 Case Laws GST HC

Summons u/s 70 of Act 2017 must be contested in proceedings; petitioner must present objections in person.
August 6, 2021 Case Laws Income Tax HC

Court Orders Refund of Excess Tax Demand; Only 20% Pre-Deposit Required During Appeal Process.
August 6, 2021 Case Laws Customs HC

Court Orders Refund of Demurrage Charges for Ammonium Sulphate Detention; Customs Error Confirmed by Agriculture Ministry.
August 6, 2021 Case Laws GST AAR

Electrically operated vehicles supplied without batteries are classified under HSN 8703 with a 5% GST rate.
August 6, 2021 Case Laws Indian Laws HC

Accused Acquitted in Cheque Dishonor Case: Successfully Rebutted Presumption; Complainant's Loan Claim Deemed Implausible.
August 6, 2021 Case Laws Income Tax HC

Court Rules on Reopening Tax Assessment u/s 147: Original Facts Not Re-examined, Engage in Reassessment Process.
August 6, 2021 Case Laws Customs AT

Penalty for Smuggling Imitation Jewellery Raw Materials Overturned Due to Lack of Evidence on Unauthorized Access or Security Breach.
August 6, 2021 Case Laws Service Tax AT

Refund Claim Rejected for Service Tax Paid Under RCM; Appellants Cite Section 142(3) for Entitlement.
August 6, 2021 Case Laws Central Excise AT

CENVAT Credit Denied Due to Supplier Non-Liability Challenged; Lack of Detailed Manufacturing Process Discussion Cited in Appeal.
August 6, 2021 Case Laws Income Tax AT

Revenue Deemed Rs. 8.73 Crores Cruise Trip Expenses Unreasonable Without Investigation; CIT(A) Reasoning Rejected.
August 6, 2021 Case Laws Service Tax AT

Cenvat Credit Re-credit Allowed Despite Late Claim; Rule 6(3A) Time Limit Deemed Unfounded by Court. (3A.
August 6, 2021 Case Laws Central Excise AT

Appellant's CENVAT credit claim for Rent-a-Cab and Foreign Travel expenses denied due to lack of evidence.
August 6, 2021 Case Laws Income Tax AT

Tax Deduction for R&D Expenses: Genuineness Not a Criterion u/s 37(1); 50% Relief Granted by CIT(A). &D.
August 6, 2021 Case Laws Income Tax HC

Court Rules Penalty u/s 271C Requires Deliberate Misrepresentation, Not Just an Erroneous Deduction Claim in Tax Returns.
August 6, 2021 Case Laws Income Tax HC

Tribunal Upholds Commissioner's Order for De Novo Assessment u/s 263; Original Order Lacked Sufficient Discussion.
August 6, 2021 Case Laws Income Tax HC

Rectification Granted u/s 154 for Late Filing of Returns; Exemption u/s 10B Initially Denied.
August 6, 2021 Case Laws Income Tax AT

Section 54F Exemption: Construction Completion Not Required for Long-Term Capital Gains; Investment and Commencement Suffice.
August 6, 2021 Case Laws Income Tax AT

No Penalty for Late TDS Filing: Reasonable Cause for Delay in Electronic Submission u/s 272A(2)(k).
August 6, 2021 Case Laws Income Tax AT

Income Tax Case Remanded: CIT(A) to Reassess Transaction Validity u/ss 68 and 131 After Procedural Oversight.
August 6, 2021 Case Laws Income Tax AT

CIT's Directive to Reopen Assessment u/s 147 Lacks Justification Due to Time Constraints on Section 263 Revision.
August 6, 2021 Case Laws Income Tax AT

Court Rules Addition for Unexplained Investment Should Apply Only to Assessee's One-Third Property Share, Not One-Half Share.
August 6, 2021 Case Laws Income Tax AT

Interest on Borrowed Funds Invested in Partnership Not Disallowed u/s 36(1)(iii) of Income Tax Act.
August 5, 2021 Case Laws GST AAAR

Tamil Nadu Water Supply Agreement Exempt from Tax Under Entry 99, Notification No. 02/2017-CT (R.
August 5, 2021 Case Laws GST AAAR

UHT Sterilized Flavoured Milk 'Britannia Winking Cow Thick Shake' Classified Under CTH 22029930 Per GRI Rule 1 Guidance.
August 5, 2021 Case Laws GST AAAR

Borewell Drilling for Agriculture Stays Under Tax Code 9954, Unaffected by Land Type Differences.
August 5, 2021 Case Laws GST AAAR

Appellate Authority Confirms Air Springs Classified Under CTH 8708 for GST; Not Considered Base Metal Springs.
August 5, 2021 Case Laws GST AAR

GST Rate for "KRISHNA" Ready-to-Prepare Mixes: 9% CGST and 9% SGST under CTH 2106.
August 5, 2021 Case Laws GST AAR

Supply of Water Under GST: Raw Effluent Treatment and Sale Classified as Goods, Including De-mineralized Water for Industrial Use.
August 5, 2021 Case Laws GST AAR

National Institute of Technology, Tiruchirappalli must deduct TDS u/s 51 of the CGST Act, 2017.
August 5, 2021 Case Laws Income Tax HC

High Court Rejects Appeal on Depreciation for Non-Compete Fee; Focus on Intangible Assets u/s 32(1)(ii.
August 5, 2021 Case Laws Income Tax HC

CBI Inquiry Into May 31, 2021, Email Withdrawn After Tax Department Offers Unconditional Apology to Petitioner.
August 5, 2021 Case Laws Income Tax HC

High Court Allows Writ Petition on MAT Assessment Reopening; No Failure in Disclosure u/s 115JB.
August 5, 2021 Case Laws Income Tax AT

Reassessment Invalid: No Evidence of Notice Service u/s 143(2) of Income Tax Act, Proceedings Deemed Void.
August 5, 2021 Case Laws Income Tax AT

Section 56(2)(vii)(b) Not Applicable: Flat Exchange at Same Site Considered Non-New Booking, No Stamp Duty Change.

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