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Highlights / Annotations / Catch Notes For August of 2021

Home Highlights August August 2021 Year 2021

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Showing 401 to 450 of 457 Records

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August 5, 2021 Case Laws Income Tax AT

Assessee Successfully Challenges Disallowance of Residential Expenses, Proves Office Use with Documentation, No Refuting Evidence Found.
August 5, 2021 Case Laws Income Tax AT

Taxpayer Relief Granted: CIT(A) Overturns AO's Additions of Sundry Creditors u/s 41(1) Due to Unserved Notice. (1.
August 5, 2021 Case Laws Customs AAR

Apple HomePod imports classified under Customs Tariff Act 1975, section 85176290, for data transmission and voice conversion devices.
August 5, 2021 Case Laws Customs HC

High Court Affirms Jurisdiction of Proper Officer to Issue Show Cause Notice in Customs Case; Jurisdiction Objection Rejected.
August 5, 2021 Case Laws Insolvency and Bankruptcy AT

CIRP Petition Dismissed: Respondent Not a 'Corporate Person' Under Insolvency Code, Sections 2 and 3(7) Explained.
August 5, 2021 Case Laws Insolvency and Bankruptcy AT

Court Denies Appeal for Liquidation; Awaits CoC Decision on Resolution Plan Despite Timeline Issues.
August 5, 2021 Case Laws Service Tax AT

Show Cause Notice Valid: Issued Within Amended 18-Month Limit u/s 73(1) of Finance Act. Demand Period Confirmed.
August 5, 2021 Case Laws Service Tax AT

Court Rules in Favor of Refund Claims for Service Tax on Exempt Long-term Leases Over 30 Years by State Government.
August 5, 2021 Case Laws Service Tax AT

Penalty Overturned: Proper CENVAT Credit Management Nullifies Interest and Penalty Demands by Authorities.
August 4, 2021 Case Laws GST AAR

Pure Services to West Bengal's Public Health Dept Exempt from GST; Not Classified as 'Job Work' per Entry 3 Notification.
August 4, 2021 Case Laws GST AAR

Tamil Nadu Labour Welfare Board Must Register for GST Due to Rental Income; Reverse Charge Mechanism Not Applicable.
August 4, 2021 Case Laws GST AAR

Government Entity Must Deduct Tax at Source u/s 51 and Reverse Charge for Legal Services Per Section 9(3) CGST Act.
August 4, 2021 Case Laws GST AAR

AAR Confirms Input Tax Credit for Solar PV Plant Design and Execution Under GST Provisions.
August 4, 2021 Case Laws GST HC

Petitioner Violated Rule 138 by Fraudulent Goods Transport; Tax Levy and Penalty Imposed; High Court Dismisses Case.
August 4, 2021 Case Laws GST HC

Central Authorities Can Investigate Despite Ongoing State Proceedings; Delaying Summons May Prejudice Revenue Interests.
August 4, 2021 Case Laws Income Tax SC

Trust's Registration Cancelled for Bogus Donations; Violated Sections 12AA & 80G of Income Tax Act.
August 4, 2021 Case Laws Income Tax HC

Assessing Officer Must Address Objections in Section 147 Reassessment; Assessee Must Provide Further Information if Needed.
August 4, 2021 Case Laws Income Tax AT

No Interest on HSBC Geneva Account: Lack of Evidence to Dispute Commissioner of Income Tax (Appeals) Findings.
August 4, 2021 Case Laws Income Tax AT

Assessee Entitled to Deduct Written Down Value of Assets as Fixed Asset Block Reduced to Nil by Year-End.
August 4, 2021 Case Laws Income Tax AT

Court Examines Section 36(1)(iii) on Interest Disallowance; Shareholder Overlap Doesn't Affect Dues Recovery Decision.
August 4, 2021 Case Laws Income Tax AT

Penalty for Bogus Purchases u/s 271(1)(c) Deleted; Revenue's Appeal Based on CBDT Circular Rejected.
August 4, 2021 Case Laws Income Tax AT

Taxpayer's Deduction Rejection Alone Doesn't Justify Penalty u/s 271(1)(c) of Income Tax Act.
August 4, 2021 Case Laws Income Tax AT

Section 43B: No Extra Charges for Unpaid Service Tax Due to Unique Accounting with CENVAT Credit.
August 4, 2021 Case Laws Income Tax AT

Co-operative Sugar Mills' Payments for Harvesting and Transport Expenses Qualify as Revenue Expenditures, Eligible for Tax Deductions.
August 4, 2021 Case Laws Customs HC

High Court Rules Notification Retrospective in Machinery Purchase Dispute Between EOUs u/s 25 Amendment.
August 4, 2021 Case Laws Customs HC

High Court Upholds Extended Detention in Gold Smuggling Case, Dismissing Claims of Advisory Board's Exclusive Review Authority.
August 4, 2021 Case Laws Customs AT

Bluetooth Modules Ruled Not Parts of Car Infotainment Systems, Department's Appeal Dismissed as Initial Classification Stands.
August 4, 2021 Case Laws Central Excise AT

Gas condensate classified under Heading 2709; NCCD not applicable due to non-marketability. Department can't change stance.
August 4, 2021 Case Laws VAT and Sales Tax HC

Poultry Farm Wins Sales Tax Exemption Despite Not Owning Land; Tribunal's Decision Upheld as Non-Perverse.
August 3, 2021 Case Laws Income Tax AT

Land Conversion to Stock-In-Trade: Revenue Neutrality in Long-Term Capital Gain Claims on Plotted Land Sales.
August 3, 2021 Case Laws Income Tax AT

Section 153C: AO Must Clearly State Seized Documents Belong to Another for Tax Proceedings to Begin.
August 3, 2021 Case Laws Income Tax AT

Royalty Payments to FCC Co. Ltd. for Technical Know-How Classified as Revenue Expenditure by High Court.
August 3, 2021 Case Laws Income Tax AT

Assessee Classified as Non-Resident for Tax Purposes Due to Less Than 182 Days in India Over Four Years.
August 3, 2021 Case Laws Income Tax AT

Dispute Over Hotel Management Receipts as Fees for Technical Services and Permanent Establishment in India Resolved.
August 3, 2021 Case Laws Income Tax AT

Court Upholds 15% Disallowance of Job Work Charges Despite Higher Profit Ratios for Assessment Year 2012-13.
August 3, 2021 Case Laws Income Tax AT

Assessee Gains Tax Benefits Despite Lack of Registration u/ss 12A and 10(23) for 2007-08 Assessment Year.
August 3, 2021 Case Laws Income Tax AT

Court Upholds CIT (A)'s Decision: Reopening of Assessment u/s 147 for Protective Addition Deemed Unjustified.
August 3, 2021 Case Laws Income Tax AT

Company Ineligible for Tax Benefits Due to Insufficient Shareholding u/ss 2(1B) and 72A.
August 3, 2021 Case Laws Customs HC

Petitioner Seeks Anticipatory Bail in Smuggling Case, Claims Ignorance of Prohibited Materials, Blames Stuffing Agent.
August 3, 2021 Case Laws Service Tax AT

Service Tax Limitation Period: Amendment Effective May 2016 Cannot Apply Retroactively to 2014-2015 Cases.
August 3, 2021 Case Laws Central Excise AT

CENVAT Credit Refund: Clarifying Time Limits and Relevant Dates for Duty on Export Goods u/r 5.
August 3, 2021 Case Laws Central Excise AT

CENVAT Credit Reversal on Empty Packaging Materials Not from Manufacturing Process u/r 2 of Cenvat Credit Rules, 2004.
August 3, 2021 Case Laws Central Excise AT

Refund Claim Denied: Time-Barred u/s 11B for Duty, Interest, and Penalty Paid Post-Tribunal Order.
August 3, 2021 Case Laws VAT and Sales Tax HC

Court Rules on Timeliness in Assessment Orders: Section 42(6) Proviso Under OVAT Act Deemed Ineffective Formality.
August 3, 2021 Case Laws VAT and Sales Tax HC

Transporter Deemed Owner of Goods, Fails to Prove Dealer Status; Tax Evasion Interpretation Upheld Under 2003 Act.
August 3, 2021 Case Laws Indian Laws HC

Cheque Bounce Case Dismissed: Complaint Invalid Without Naming Partnership Firm as Accused u/s 138 NI Act.
August 2, 2021 Case Laws GST AAR

Marine Diesel Engines GST Rate Clarified: Eligible for Reduced Rate When Supplied for Shipbuilding Under Sr. No. 252.
August 2, 2021 Case Laws GST HC

Court Rules IGST Applies on Repaired Aircraft Goods Re-Imported to India; Criticizes Inconsistent Application by Officers.
August 2, 2021 Case Laws Income Tax HC

Taxpayer's Request for Personal Hearing Must Be Considered u/s 144B in Faceless Assessment Process.
August 2, 2021 Case Laws Income Tax HC

High Court Rules Software Park Lease Rent as Business Income, Eligible for Deduction u/s 80IA of Income Tax Act.

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