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Highlights / Annotations / Catch Notes For September of 2021

Home Highlights September September 2021 Year 2021

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Showing 1 to 50 of 439 Records

12 3 4 5........ 9

September 30, 2021 Case Laws GST

Levy of GST - amount recovered from employee on account of third party canteen services provided by Company - obligation under Section 46 of the Factories Act - As the......
September 30, 2021 Case Laws GST

Classification of services - Benefit of exemption from GST - pure services or not - solid waste management service provided by the applicant to Notified Area Authority,.....
September 30, 2021 Case Laws GST

Classification of services for which royalty paid - Rate of GST - appellant is required to pay Royalty to the Government of Gujarat by calculating an amount per Metric......
September 30, 2021 Case Laws GST

Classification of goods - HSN Code - rate of tax - Zip Roll (i.e. Slide Fasteners) - ‘Zip Rolls’ is classifiable under Tariff Item 9607 20 00 - ‘Zip Rolls’ was liable to....
September 30, 2021 Case Laws GST

Levy of GST - Royalty paid or payable by the applicant to Nagpur Municipal Corporation (NMC) for supplying “Tertiary Treated Water” to Mahagenco, by treating the Sewage.....
September 30, 2021 Case Laws Income Tax

Transfer of case u/s 127 - show cause notice issued is under Section 127 (1) when all applicable provisions are under Section 127 (2) (a) of the Act. Even in the order......
September 30, 2021 Case Laws Income Tax

Benefit of the VSV Act - The disputed interest is defined under Sub Clause h (ii) of Sub Section 1 of Section 2 to mean “the interest determined in any case under the......
September 30, 2021 Case Laws Income Tax

Rectification of mistake u/s 254 - non issuance of valid notice u/s 143(2) - transfer of case u/s 127 - Legislative intent becomes clear with reading to Section 127(3)......
September 30, 2021 Case Laws Customs

Classification of imported goods - Base Oil SN 50 - even if the product is base oil or otherwise but since it was not proved by the department beyond doubt that the......
September 30, 2021 Case Laws Customs

Classification of imported goods - screw / drag conveyors and bucket elevators - The impugned goods imported for specific use in the milling factory merits......
September 30, 2021 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - permission to file claim under the correct category under the SVLDR Scheme - condonation of delay in filing......
September 30, 2021 Case Laws Service Tax

Refund of CENVAT Credit - The issue stands decided at the level of the first Appellate Authority and hence the show cause notice purporting to re-open the question of......
September 30, 2021 Case Laws Service Tax

Extended period of limitation - On perusal of the letter issued by department, it is seen that after verification of accounts certain objections have been raised inter......
September 30, 2021 Case Laws Service Tax

Refund of service tax - input services - port services - The rejection of refund claim is with respect to Service Tax paid on Port Services and not Customs House Agent......
September 30, 2021 Case Laws Service Tax

Levy of penalty u/s 78A of FA - tax not deposited - The authority has miserably failed to distinguish the nonpayment of tax for the reasons beyond the control of the......
September 30, 2021 Case Laws Central Excise

CENVAT Credit - time limitation - entitlement for Credit beyond six month - since the time limit has been extended from six months to one year by substitution in the......
September 30, 2021 Case Laws Central Excise

Recovery of MODVAT Credit - capital goods - claim of depreciation on the invoice value - When the rules clearly provide that amount claimed as modvat credit should not......
September 29, 2021 Case Laws GST

Seeking grant of Bail - availment of fraudulent credit - no further investigation is either carried out or recorded - In the instant case, taking into account the......
September 29, 2021 Case Laws Income Tax

Recovery of outstanding tax demands from the director of a private company in liquidation - Joint or severe liability - As per the MOU / Settlement agreement, all the......
September 29, 2021 Case Laws Income Tax

Rejection of declaration u/s 5 of the Direct Tax Vivad Se Vishwas Act, 2020 (‘VSV Scheme’) - Case was pending or not - there remains no shadow of doubt that appeal could....
September 29, 2021 Case Laws Income Tax

Fresh registration u/s 12AB - Notice seeking cancellation of earlier registration u/s 12A / 12AA pursuance of search proceedings u/s 132 and assessment u/s 153C as on 10....
September 29, 2021 Case Laws Income Tax

TDS u/s 194H - commission or discount - the sale of recharge voucher coupons and starter kits and the discount offered to the distributors would not attract TDS......
September 29, 2021 Case Laws Income Tax

Exemption u/s 54 - denial of claim on purchase of property abroad - the investment in purchase of residential house in UK was made in July, 2013 and as such the claim of....
September 29, 2021 Case Laws Income Tax

TDS u/s 194A - interest payment to APIIC[State Government undertaking] - we are in concurrence with the conclusion of the ld. Commissioner for covering the APIIC u/sec......
September 29, 2021 Case Laws Income Tax

Penalty u/s. 271(1)(c) - assessee has purchased a vacant land for which he is not entitled for deduction u/s. 54F - the assessee has neither concealed the income nor......
September 29, 2021 Case Laws Income Tax

Addition u/s 41(1) - benefit by way of remission or cessation of liability - In the instant case, the first mentioned person is the assessee, but not the creditor. In......
September 29, 2021 Case Laws Income Tax

Business and Promotion expenses - The expenditure incurred by the assessee towards, Bangalore Orthopaedic Society – Conference for practical use of products and Payments....
September 29, 2021 Case Laws Income Tax

Additions u/s 69A - Cash deposits made during demonetization period - there is no dispute that the assessee is running Petrol and Diesel retail outlet and he is the......
September 29, 2021 Case Laws Service Tax

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service.....
September 29, 2021 Case Laws Central Excise

Recovery of Interest and penalty - Rrejection of SVLDRS-1 - unquatified "amount in arrears" - no interest or penalty came to be adjudicated before introduction of the......
September 29, 2021 Case Laws Central Excise

CENVAT Credit - input services - Outward transportation of Hazardous Waste - In fact this activity is though the way of transportation but it is the disposal of......
September 28, 2021 Case Laws GST

Blocking of input tax credit - Since the appellant-assessee did not have the benefit of the reasons on what ground the order under Rule 86-A was passed, the......
September 28, 2021 Case Laws GST

Validity of order for levy of penalty - Principles of natural justice - The provision, that is, Section 75(4) of the Act, has mandated that, only an opportunity of......
September 28, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Unless these are decided and a finding is rendered, it cannot be held as to whether the reopening is valid or not. Since such an......
September 28, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition on account of addition under the head “Land Compensation and Rehabilitation Expenses” - mere making of the claim, which is not......
September 28, 2021 Case Laws Income Tax

Addition on account of loss in bardana - In such type of business the bardana is used to store goods like paddy, rice and rice bran etc. and again reused, the value of......
September 28, 2021 Case Laws Income Tax

TP Adjustment - In our considered view the TPO and the AO are part of the income tax Department and therefore there has to be consistency in the approaches of both the......
September 28, 2021 Case Laws Income Tax

Allowability of financial charges including interest expenditure - The assessee failed to produce documentary evidences, the end use of funds invested in subsidiary,......
September 28, 2021 Case Laws Income Tax

Validity of the reopening of the assessment u/s 147 - eligibility of reason to believe - hawala transactions - borrowed satisfaction - the A.O in the backdrop of the......
September 28, 2021 Case Laws VAT and Sales Tax

Power of First Appellate Authority to change the character of the transaction - the correct interpretation to be given to clause (b) of Section 52(3) is to mean that the....
September 27, 2021 Case Laws Income Tax

Deduction u/s 54F - Rejection of claim for Constructing more than one house - An independent building can have a number of residential units and it will not lose the......
September 27, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - surrendered of the income - The assessee has nowhere disputed the said surrender being made under coercive circumstances or under compulsion.......
September 27, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained credit - addition of share application money received - the assessee has proceeded on the basis as if the onus is on the Assessing Officer.....
September 27, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Non reference of matter to the TPO - no prudent business person properly instructed in law would have inferred the TP risk parameter as a......
September 27, 2021 Case Laws Income Tax

Revision u/s 263 - Exemption u/s 11 - If the order of the AO does not disclose the basis of his conclusion, then jurisdiction u/s 263 of the Act can be ignored.......
September 27, 2021 Case Laws Customs

Confiscation of goods - import of e-rickshaw in CKD condition without battery - requirement to produce the ‘Type Approval Certificate’ under the provisions of Rule 126......
September 27, 2021 Case Laws Customs

Levy of penalty - Misdeclaration of quantity in the impugned consignments - It is a settled principle of law that a corrigendum cannot be issued altering the issues......
September 27, 2021 Case Laws Customs

Claim of benefit of exemption - re-imported air craft engines and parts thereof which were exported for the purposes of repairs/ reconditioning etc. - It is very clear......
September 27, 2021 Case Laws Customs

Levy of penalty u/s 112 and 117 of CA on CHA and G card holder - mis-classification and mis-declaration of goods - The negligence of both the appellants herein is......
September 27, 2021 Case Laws Customs

Remission / Refund of Customs Duty - pilfered goods - the out of charge order i.e. order for clearance for home consumption was given on 18 May, 2011. Pilferage was......

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N: Foreign Exchange Management (Foreign Currency Accounts by a Person Res...

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES