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Highlights / Annotations / Catch Notes For August of 2021

Home Highlights August August 2021 Year 2021

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Showing 51 to 100 of 457 Records

123 4 5 6........ 10

August 27, 2021 Case Laws Income Tax AT

Revenue Authorities Should Not Interfere with Director Salaries; Disallowance u/s 40A(2)(b) Deemed Incorrect.
August 27, 2021 Case Laws Income Tax AT

Contested income addition u/s 68 due to income overflow in Form 26AS; reconciliation supports accrual accounting.
August 27, 2021 Case Laws Income Tax AT

Court Rules Addition u/s 68 Unsustainable; Firm's Explanation of Partner Contributions Accepted by Assessing Officer.
August 27, 2021 Case Laws Income Tax AT

Taxpayer Wins Right to TDS Credit After Rectification; AO to Verify Joint Venture Partner's Certificates.
August 27, 2021 Case Laws Income Tax AT

Court Orders Reconsideration of Registration Denial; No Evidence of Fraud Found u/s 12AA(1)(b)(ii.
August 27, 2021 Case Laws Income Tax AT

Court Deletes Additions Due to Lack of Evidence in Alleged Bogus Donation Case u/s 80GGA.
August 26, 2021 Case Laws Service Tax HC

Court Rules Authorities Can't Adjudicate on Cenvat Credit After SVLDRS-3 Payment by Declarant.
August 26, 2021 Case Laws Customs AT

Court Reviews Forcible Recovery Attempt Despite Compliance with EPCG Scheme License Conditions, Section [Relevant Section/Rule.
August 26, 2021 Case Laws Income Tax AT

Taxpayer Wins MAT Credit Case: CIT(A) Confirms MAT Credit Includes Surcharge and Education Cess in Tax Calculation.
August 26, 2021 Case Laws Central Excise AT

Valuation Dispute: Duty Payment on Lower Assessable Value by Excluding Scrap Value in Manufacturing Process Under CAS-4.
August 26, 2021 Case Laws Service Tax AT

CENVAT Credit Refund Claim Not Time-Barred: Section 11B Requires One-Year Period from Relevant Date, Not Quarter Start.
August 26, 2021 Case Laws Income Tax HC

LIC's Expense Certification Procedure for Officers Non-Compliant with Section 10(14) & Rule 2 BB(i), Says CBDT.
August 26, 2021 Case Laws Income Tax HC

Court Limits Pre-Deposit for Appeals to 20% of Disputed Demand; Excess Recovery Must Be Refunded per 2016 Memo.
August 26, 2021 Case Laws Income Tax HC

Lease Agreements Don't Count as Transfers; Full Depreciation Doesn't Make Assets 'Previously Used' for Deductions.
August 26, 2021 Case Laws Income Tax HC

High Court Quashes Prosecution for Offenses u/ss 276C(2) and 277 Due to CBDT Circular Limit.
August 26, 2021 Case Laws Income Tax AT

Loss from FDRs with Liquidated Bank Deductible as Business Expense u/s 36(1)(vii) of Income Tax Act.
August 26, 2021 Case Laws Income Tax AT

Assessee Entitled to Section 80IA Deduction Despite Initial Filing Technicality; Substantial Compliance Achieved.
August 26, 2021 Case Laws Income Tax AT

Taxpayer's Income Reassessment Reversed: Only LIC and Post Office Commissions Considered Valid Sources per Form 26AS.
August 26, 2021 Case Laws Income Tax AT

Assessing Officer's Claim on Capital Subsidy Adjustment Lacks Merit; BOT Project Expenses Amortized Over Concession Period.
August 25, 2021 Case Laws GST AAR

Applicant's foreign head office activities not a supply under CGST Act; no India registration needed per Section 24.
August 25, 2021 Case Laws GST AAR

Rent-a-Cab Service Not Exempt from GST; Subject to 5% Tax, Says Authority for Advance Rulings.
August 25, 2021 Case Laws GST AAR

Stipend Reimbursements to Trainees Not Subject to GST as Direct Payments for Services Rendered by Trainees.
August 25, 2021 Case Laws GST HC

Court Denies Pre-Arrest Bail in Fraud Case Involving Invoices and Tax Credit Under IPC Sections 420, 406, 34.
August 25, 2021 Case Laws Income Tax AT

Court Rules Concurrent Proceedings u/ss 195, 201, and 163 of Income Tax Act Are Valid.
August 25, 2021 Case Laws Income Tax AT

Reassessment Order Invalid: AO Lacked Jurisdiction Due to Vague Reasoning on Bogus Accommodation Entry u/s 147.
August 25, 2021 Case Laws Income Tax AT

Section 153C: Documents Lacking Specific Year Details or Public Domain Records Not Incriminating for Assessment Validity.
August 25, 2021 Case Laws Income Tax HC

Court Upholds Assessing Officer's Jurisdiction for Special Audit u/s 142(2A); Cannot Invalidate Entire Order for Flaws.
August 25, 2021 Case Laws Income Tax HC

Section 194H Inapplicable: Doctors Not Agents in Commission Payments for Medical Services, Tribunal Rules.
August 25, 2021 Case Laws Income Tax HC

High Court Denies Taxpayer's Relief Request Due to Delayed Submission u/s 153A and Non-Cooperation in Proceedings.
August 25, 2021 Case Laws Income Tax AT

Taxpayer Wins: JCIT Approves Late Assessment u/s 153D, Timing Issue Resolved in Taxpayer's Favor.
August 25, 2021 Case Laws Income Tax AT

Tax Exemption Denied: Funds in Fixed Deposits Not Used for Charity as Required by Income Tax Act Section 11(1)(a.
August 25, 2021 Case Laws Income Tax AT

Assessee's Bad Debt Claim for Service Tax Write-Off Allowed u/s 36(1)(vii) Due to DIP Denial.
August 25, 2021 Case Laws Income Tax AT

Income Accrued in India Confirms Permanent Establishment Under Business Service Agreement, Following OECD Commentary on Article 5(2)(1).
August 25, 2021 Case Laws Income Tax AT

AO to Verify Assessee's Own Funds vs. Interest-Free Advances Before Disallowing Interest Expenses.
August 25, 2021 Case Laws Income Tax AT

Education Cess Deduction Allowed as Business Expense Due to Omission in Section 40(a)(ii) of Income Tax Act.
August 25, 2021 Case Laws Customs AT

Importer Challenges Confiscation: Goods Auctioned Without Notification Violates Legal Procedures, Questions Validity of Seizure Process.
August 25, 2021 Case Laws Customs AT

Conversion of Shipping Bills Allowed Without Time Limit u/s 149 of Customs Act 1962, Overriding CBEC Circular.
August 25, 2021 Case Laws Insolvency and Bankruptcy AT

Liquidator's Authority Confirmed: Corporate Debtor Sold as Going Concern via E-Auction Under IBBI Regulation 32A.
August 25, 2021 Case Laws Central Excise AT

CENVAT Credit Denied for Travel Costs of Executives Attending Seminars; Not Input Services u/r 2(l.
August 25, 2021 Case Laws Central Excise AT

Appeal delay of 11 months condoned by Commissioner (Appeals) due to valid reasons u/s 35(C) of Central Excise Act.
August 25, 2021 Case Laws Service Tax AT

Appellant Entitled to 12% Interest on Delayed Refund for Pre-Deposit Made Under Protest During Investigation.
August 25, 2021 Case Laws VAT and Sales Tax HC

High Court Rules Coal as Input for Cement Manufacturing Under OET Act, Eligible for Input Tax Credit.
August 25, 2021 Case Laws Income Tax HC

High Court: Refunds with interest to flat buyers don't create debtor-creditor ties; no tax deduction needed u/s 2(28A). (28A.
August 24, 2021 Case Laws GST HC

Court Drops Proceedings Against Petitioner in NAPA Profiteering Case Under Central Goods and Services Tax Act, 2017.
August 24, 2021 Case Laws Income Tax AT

Penalty Upheld for Misclaiming Agricultural Income u/s 271(1)(c); Assessee Failed to Prove Legitimate Farming Activity.
August 24, 2021 Case Laws Income Tax AT

AO's Attempt to Tax Society's Capital Gains Fails Due to Lack of Evidence; Avoids Double Taxation u/s 143(3).
August 24, 2021 Case Laws Income Tax AT

Section 153A: Discrepancies in pre-search books don't justify post-search assumptions without evidence; no income extrapolation allowed.
August 24, 2021 Case Laws Income Tax AT

Finance Act 2017 Amendment: Retroactive Change Limits Tribunal's Review of Income Tax Search Validity u/s 132.
August 24, 2021 Case Laws Income Tax AT

Incentives to CMD not disguised as dividends u/s 36(1)(ii); no additions due to lack of evidence.
August 24, 2021 Case Laws Income Tax AT

Court Invalidates Tax Assessment Notice: Full Disclosure of Unsecured Loans Renders Section 148 Notice Legally Flawed.

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