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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 AAAR

GST Not Applicable to Employee Canteen Charges u/s 46 of Factories Act; Not a Supply Transaction.
September 30, 2021 Case Laws GST AAAR

Solid Waste Management Services in Vapi Not Exempt from GST, Says AAAR Under Notification No. 12/2017.
September 30, 2021 Case Laws GST AAAR

Gujarat Royalty on 'Black Trap' Mining: 18% GST Applicable via Reverse Charge, Service Code 999113.
September 30, 2021 Case Laws GST AAAR

Tax Reduced on Zip Rolls: Slide Fasteners Tariff Item 9607 20 00 Now at 12% GST, Down from 18.
September 30, 2021 Case Laws GST AAR

GST on Royalty for Tertiary Treated Water: Applicant Pays via Reverse Charge to Nagpur Municipal Corporation.
September 30, 2021 Case Laws Income Tax HC

Show Cause Notice Flawed: Issued Under Wrong Section and By Wrong Authority, Violating Income Tax Act Procedures.
September 30, 2021 Case Laws Income Tax HC

High Court Rules Authority Wrong in Rejecting Declaration for Disputed Interest under VSV Act, Sections 234A, 234B, 234C.
September 30, 2021 Case Laws Income Tax AT

Rectification of Mistake: No Hearing Needed for Case Transfer Within City u/s 127, No Re-Issuance of Notice Required.
September 30, 2021 Case Laws Customs AT

Department Fails to Prove Base Oil SN 50 as High-Speed Diesel; Classification Claim Collapses in Court.
September 30, 2021 Case Laws Customs AT

Imported Milling Equipment Classified Under CTH 8437: Screw/Drag Conveyors and Bucket Elevators Included.
September 30, 2021 Case Laws Service Tax HC

Court Allows Petitioner to Refile Claim Under Sabka Vishwas Scheme, Grants Delay Condonation to Retain Benefits.
September 30, 2021 Case Laws Service Tax HC

Appellate Authority Resolves CENVAT Credit Refund; Show Cause Notice Invalid, Tribunal Remands for Quantification Only.
September 30, 2021 Case Laws Service Tax AT

Objections Raised on Service Tax Demand Set Aside Due to Lack of Suppression or Willful Misstatement; Revenue Neutrality Noted.
September 30, 2021 Case Laws Service Tax AT

Refund Claim Approved: Invoice Issuer Requirement Changed Post-Notification No. 41/2007-S.T., Refund Granted Despite Initial Rejection.
September 30, 2021 Case Laws Service Tax AT

Finance Act Section 78A Penalty Dispute: Authority Misjudged Intentional vs. Uncontrollable Nonpayment; Insufficient Evidence Against Appellant.
September 30, 2021 Case Laws Central Excise AT

CENVAT Credit Claim Period Extended to One Year by Notification No. 21/2014-CE for Post-Notification Invoices.
September 30, 2021 Case Laws Central Excise AT

Court Upholds Penalty for Wrongly Claimed MODVAT Credit & Depreciation; Deviations from Prescribed Rules Not Allowed.
September 29, 2021 Case Laws GST HC

Court Grants Bail in Alleged Tax Evasion Case u/s 132(1)(i) with Conditions Imposed on Accused.
September 29, 2021 Case Laws Income Tax HC

Court Rules Private Agreement on Tax Liability Invalid; Public Tax Responsibilities Cannot Be Privately Negotiated or Apportioned.
September 29, 2021 Case Laws Income Tax HC

Rejection of Declaration u/s 5 of Vivad Se Vishwas Act Overturned Due to Appeal Being Considered Pending.
September 29, 2021 Case Laws Income Tax HC

Notice for Cancellation of Registration u/s 12AA(3) Paused Pending Decision on New Application u/s 12AB.
September 29, 2021 Case Laws Income Tax AT

Recharge Vouchers and Starter Kits Exempt from TDS Commission Provisions u/s 194H; No Default u/s 201(1.
September 29, 2021 Case Laws Income Tax AT

Exemption u/s 54 Upheld for Residential Property Purchase in UK; Investment Made in July 2013.
September 29, 2021 Case Laws Income Tax AT

Interest Payments to APIIC Exempt from Tax Deduction at Source u/s 194A; Aligns with Section 11 Exemption.
September 29, 2021 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Overturned: No Concealment or Inaccurate Details Found in Assessee's Deduction Claim.
September 29, 2021 Case Laws Income Tax AT

No Basis to Invoke Section 41(1): Assessee Liability Persists Until Debt Write-off Despite Creditor's Action (1.
September 29, 2021 Case Laws Income Tax AT

Assessee's Conference Expenses in Bangalore and France Deemed Business-Related; AO's Disallowance Unjustified u/s 37.
September 29, 2021 Case Laws Income Tax AT

Court Rules Cash Deposits During Demonetization at Petrol Stations Not Unexplained u/s 69A; No Additions Needed.
September 29, 2021 Case Laws Service Tax AT

CENVAT Credit Valid for Service Recipient Once Service Tax Paid, Regardless of Initial Responsibility. Consistent Tribunal Rulings.
September 29, 2021 Case Laws Central Excise HC

Court Rules SVLDRS Scheme Inapplicable Without Prior Adjudication Notice; Garnishee Proceedings Not Allowed for Unquantified Arrears.
September 29, 2021 Case Laws Central Excise AT

CENVAT Credit on Transport of Hazardous Waste: Rule 2(l) Defines Disposal as Input Service, Ultratech Case Not Applicable.
September 28, 2021 Case Laws GST HC

Court Rules Appellant Must Be Informed of Reasons for Input Tax Credit Block u/r 86-A for Effective Representation.
September 28, 2021 Case Laws GST HC

Court Upholds Penalty Order Validity; Assessee Received Mandatory Personal Hearing u/s 75(4) of the Act.
September 28, 2021 Case Laws Income Tax HC

Appellate Court Overturns Order Due to Lack of Findings in Section 147 Income Tax Act Reassessment Case.
September 28, 2021 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Applicable for Unsustainable Claims Without Inaccurate Income Details in Tax Returns.
September 28, 2021 Case Laws Income Tax AT

Loss in Bardana Value Due to Wear and Tear Deemed Justified in Financial Assessments.
September 28, 2021 Case Laws Income Tax AT

TPO and AO Must Align to Prevent Double Additions in Taxable Income Assessment.
September 28, 2021 Case Laws Income Tax AT

Assessee Fails to Prove Fund Use and Availability; Interest Disallowance by Assessing Officer Justified.
September 28, 2021 Case Laws Income Tax AT

Assessment Reopening Valid u/s 147 Due to "Reason to Believe" on Hawala Transactions; Process Deemed Flawless.
September 28, 2021 Case Laws VAT and Sales Tax HC

Appellate Authority's Power Limited: Cannot Alter Transaction Character u/s 52(3), Only Confirm, Cancel, or Vary Orders.
September 27, 2021 Case Laws Income Tax AT

Section 54F Deduction Allowed: Independent Building with Multiple Units Qualifies as One Residential House, Overruling Tax Authority View.
September 27, 2021 Case Laws Income Tax AT

Assessee's Uncontested Income Surrender u/s 271(1)(c) Lacks Coercion Claim; Peace of Mind Argument Unsupported.
September 27, 2021 Case Laws Income Tax AT

Assessee Must Prove Source of Unexplained Credits u/s 68, Not Assessing Officer; Relief Withdrawn by CIT (Appeals.
September 27, 2021 Case Laws Income Tax AT

PCIT's Section 263 Revision Challenged: No TP Risk Justifying Mandatory TPO Reference u/s 92C, CBDT Instruction No. 3/16.
September 27, 2021 Case Laws Income Tax AT

CIT Rightly Orders AO to Reassess Expenditure Allowability u/s 11 Due to Lack of Clear Basis in AO's Order.
September 27, 2021 Case Laws Customs AT

E-rickshaw Imports in CKD Without Batteries: No Type Approval Certificate Needed u/r 126; Customs Covers Warehousing Costs.
September 27, 2021 Case Laws Customs AT

Penalty Imposed u/s 114A Invalid Due to Lack of Proposal in Show Cause Notice; Appellants Entitled to Section 28(6) Claims.
September 27, 2021 Case Laws Customs AT

Re-imported aircraft engines and parts exempt from additional duties, but customs duty applies on repair costs.
September 27, 2021 Case Laws Customs AT

Customs House Agent and G Card Holder Penalized for Misclassification u/ss 112 and 117 of Customs Act.
September 27, 2021 Case Laws Customs AT

Customs Duty Refund Denied for Pilfered Goods Detected Post-Clearance; Sections 13 and 23 Inapplicable.

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