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Highlights / Annotations / Catch Notes For August

Home Highlights August

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August 6, 2021 Case Laws Income Tax

Addition u/s.69 or 68 - assessee has paid on-money towards purchase of property to the seller - The assessee is only owner of 1/3rd share in the property purchased. -......
August 6, 2021 Case Laws Income Tax

Disallowance towards interest u/s.36(1)(iii) in the hands of partner - interest paid on borrowed funds - amount invested in partnership firm by the assessee partner is......
August 5, 2021 Case Laws GST

Classification of supply - oncession agreement entered into by the appellant with the Government of Tamilnadu and Tirupur Municipality - taxability of supply - Sale of......
August 5, 2021 Case Laws GST

Classification of goods - UHT Sterilized Flavoured Milk supplied by the appellant as ‘Britannia Winking Cow Thick Shake’ in various flavours in tetra packs/bottles - In.....
August 5, 2021 Case Laws GST

Classification of supply of service - service in relation to agricultural operations directly in connection with raising of agricultural produce - Drilling of Borewells.....
August 5, 2021 Case Laws GST

Classification of goods - rate of GST - Air Springs” manufactured and supplied by the appellant - The product in hand is an air below the utility of which is to act as a....
August 5, 2021 Case Laws GST

Classification of goods - rate of GST - Applicable HSN Code - manufacture and sale of ready to prepare cook products like Dosai Mix, Idly Mix, Tiffen Mix, Sweet Mix,......
August 5, 2021 Case Laws GST

Classification of supply of outputs - sale of goods or not - water sold as Water (other than aerated, mineral, purified, distilled, medicinal, ionic, battery,......
August 5, 2021 Case Laws GST

Deduction of tax (GST) at source (TDS) - Government Entity or not - National Institute of Technology, Tiruchirappalli (NITT) - The applicant is a Government Entity under....
August 5, 2021 Case Laws Income Tax

Rectification of mistake u/s 254 - Depreciation on the non-compete fee denied - CIT(A) allowed the claim - ITAT rejected the claim - Whether AO has accepted the claim of....
August 5, 2021 Case Laws Income Tax

Modification/recall of the order - Order whereby the Central Bureau of Investigation was directed to enquire as to whether the email dated 31st May, 2021 annexed by the.....
August 5, 2021 Case Laws Income Tax

Reopening of the assessment - MAT computation u/s 115JB - Scope of amendment - Even if, the amended provision as it stands amended, vide Finance Act, 2009 in the Income.....
August 5, 2021 Case Laws Income Tax

Validity of reassessment proceedings - absence of evidence of service of notice u/s 143(2) - As regards participation in the reassessment proceedings by the assessee,......
August 5, 2021 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - stamp duty value consideration - It was not a case of new booking but a case wherein the assessee had merely exchanged the flats at the same....
August 5, 2021 Case Laws Income Tax

Disallowance of expenses relating to residential premises - Society & electricity charges - Assessee has proved that a clearly demarcated part of the premise was used by....
August 5, 2021 Case Laws Income Tax

Addition of sundry creditors payable including expenses outstanding by AO u/s 41(1) on cessation of liability - notice u/sec 133(6) of the Act issued by the AO was......
August 5, 2021 Case Laws Customs

Classification of imported goods - Apple HomePod - The product in question answers to the description of six-digit entry 851762 which is meant for ‘Machines for......
August 5, 2021 Case Laws Customs

Jurisdiction to Issue Show Cause Notice (SCN) - Proper officer - In fact, absence of jurisdiction to issue a show-cause notice if raised even after an assessment order......
August 5, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - petition was dismissed on the ground that the Respondent is not a body corporate - Even if best case of the Appellant is accepted, the Society which....
August 5, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - liquidation - There are no reason to admit the Appeal in the facts of the matter. Although the CoC did not strictly follow the time frame......
August 5, 2021 Case Laws Service Tax

Period of limitation - Relevant date - There is no dispute that the relevant date in the present case is 25.11.2012. Prior to this date on 28.05.2012, section 73(1) of......
August 5, 2021 Case Laws Service Tax

Refund of service tax paid - service provided by the State Government or KINFRA by way of providing long term lease exceeding 30 years or more which was exempt from......
August 5, 2021 Case Laws Service Tax

Levy of penalty - Since there was no wrong utilization of CENVAT credit and the appellant has reversed the proportionate credit attributable to trading prior to its......
August 4, 2021 Case Laws GST

Classification of services - pure services - The supply of services as undertaken by the applicant cannot be considered as any treatment or process on goods belonging to....
August 4, 2021 Case Laws GST

Applicability of GST registration - Tamil Nadu Labour Welfare Board - The applicant being a person liable to pay GST, has to get registered under GST - The rental income....
August 4, 2021 Case Laws GST

Liability of GST - Indian Institute of Management, Tiruchirapalli, Tiruchirappalli (IIM) - The Applicant is a Government Entity Under GST Law. - The applicant is liable.....
August 4, 2021 Case Laws GST

Input Tax Credit - inputs/capital goods/input services - items used in Design, Engineering, Supply, Execution (EPC) of 265KW Roof top Grid Solar PV Power Plant as per......
August 4, 2021 Case Laws GST

Levy of tax and penalty - details not matching with verifying sheets - The much is clearly reflected from the record that the petitioner has transported the goods in......
August 4, 2021 Case Laws GST

Jurisdiction to issue summons - Mere pendency of proceedings before the State authorities is not a ground to restrain the Central authorities from issuing summons and......
August 4, 2021 Case Laws Income Tax

Exemption u/s 11 - cancellation of registration - donations were received by way of cheques out of which substantial money was ploughed back or returned to the donors in....
August 4, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Disposal of objections against reopening orders - The Assessing Officer has given reasons for rejection of the objections. Such reasons....
August 4, 2021 Case Laws Income Tax

Addition of Interest on the balances in his bank account with HSBC, Geneva - The undisputed fact is that in the alleged sheets of bank deposits received from the French.....
August 4, 2021 Case Laws Income Tax

Computation of short-term capital gains - fixed assets have been reduced to nil at year-end which is evident from assessee’s Balance Sheet as placed on record. Hence,......
August 4, 2021 Case Laws Income Tax

Disallowance of proportionate interest u/s.36(1)(iii) - Merely because the shareholder of the assessee company is also a shareholder of holding company of M/s. Jogindra.....
August 4, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance of 20% on account of bogus purchases - Monetary limit for filing appeal - The revenue has tried to make out a case that since the......
August 4, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee had sold a plot of land in respect of which deduction u/s 54B claimed - withdrawal of deduction u/s 54B - merely because the assessee......
August 4, 2021 Case Laws Income Tax

Addition u/s 43B - Method of accounting - unpaid statutory dues of service tax, Excise and PF by changing the method of accounting - The assessee followed the exclusive.....
August 4, 2021 Case Laws Income Tax

Allowability of harvesting and transport expenses paid by the Co-operative Sugar Mills to its farmers / members for purchase of sugarcane - the payment made to sugarcane....
August 4, 2021 Case Laws Customs

100% EOU - purchase of certain machinery from another 100 % EOU - Effective date of amendment - From the date of notification or from retrospective effect - The......
August 4, 2021 Case Laws Customs

Illegal detention - Smuggling - Gold - sufficient reason for the continued detention of the detenu beyond the period of 11 weeks from the date of detention -......
August 4, 2021 Case Laws Customs

Classification of imported goods - Bluetooth module - It is not possible to accept the contention of the learned Authorized Representative of the Department that despite....
August 4, 2021 Case Laws Central Excise

Demand of National Calamity Contingent Duty (NCCD) - classification of goods - heavier hydrocarbons - The show cause notices, in the present Excise Appeal, proceed on......
August 4, 2021 Case Laws VAT and Sales Tax

Exemption from payment of sales tax - poultry farm on leased land - exemption was rejected on the ground that the assessee was not the owner of the land where the farm......
August 3, 2021 Case Laws Income Tax

Assessment of Long Term Capital Gain U/sec 45(2) - conversion of land as stock-in-trade - sale of land after plotting - The assessee’s claim to compute long term capital....
August 3, 2021 Case Laws Income Tax

Validity of initiation of proceedings u/s 153C - validity of satisfaction note - it is the duty of the AO to apply his mind and should consciously and mandatorily state.....
August 3, 2021 Case Laws Income Tax

Royalty payment to FCC Co. Ltd., Japan - revenue or capital expenditure - Either having 50% control or 100% control that will not change the colour of nature of......
August 3, 2021 Case Laws Income Tax

Income accrued in India - Status of Non Resident - Determinative test for the status of Non Resident being number of days of stay in India and in assessee's case in......
August 3, 2021 Case Laws Income Tax

Income accrued in India - receipts of the assessee from various activities of hotel management - Services in the nature of FTS whether constitutes FTS or not and whether....
August 3, 2021 Case Laws Income Tax

Disallowance of 15% of job work charges - GP and NP ratio of the assessee is better comparative to other similar business houses. In AY 2012-13, the assessee has shown......
August 3, 2021 Case Laws Income Tax

Exemption u/s 10(23C)(vi) - In the year under consideration, the assessee was neither having registration under section 12 A of the Act nor was having approval under......

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