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Highlights / Annotations / Catch Notes For September of 2021

Home Highlights September September 2021 Year 2021

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Showing 101 to 150 of 439 Records

1 234 5 6 7........ 9

September 23, 2021 Case Laws Income Tax

Bogus LTCG - onus to prove - Penny stock purchases - Claim made u/s 10(38) denied - ITAT remanded the matter back - Where all the evidence had been produced and the......
September 23, 2021 Case Laws Income Tax

Assessment in the hands of the non exisiting HUF - The words 'hitherto assessed as undivided' [u/s 171(1)] are very important while considering the section. If the......
September 23, 2021 Case Laws Income Tax

Penalty u/s 271D or 271E - Penalty u/s.271D or 271E of the Act is concerned, those are independent proceedings and having nothing to do with assessment proceedings or......
September 23, 2021 Case Laws Income Tax

Revision u/s 263 - Every loss of revenue as a consequence of an order of AO cannot be treated as prejudicial to the interests of the revenue, for example, when an......
September 23, 2021 Case Laws Income Tax

Addition made towards receipt Assignment of Fee - Assessee has withdrawn amount from Escrow account and utilized for its business purpose - Although, there is a timing......
September 23, 2021 Case Laws Income Tax

LTCG - deductions claimed u/s 54 & 54EC - scheduled property acquired through settlement deed executed by the grandfather of the assessee - Since the asset held by the......
September 23, 2021 Case Laws Income Tax

Addition of circular trading purchases - CIT(A) has discussed in his finding that this was not a case of estimation of net profit on circular purchases but this was a......
September 23, 2021 Case Laws Income Tax

Addition on difference between balance in account as per the books and the balance as per bank statement - cheques issued but not presented - addition can not be made......
September 23, 2021 Case Laws Income Tax

Correct head of income - The same land when assessee in case, decided to continue with the film production, will be used for the assessee’s business as business asset.......
September 23, 2021 Case Laws Income Tax

Disallowing employer’s contribution to superannuation fund u/s 36(1)(iv) - Application filed by the assessee is as long as in 2011 and till date there is no approval by.....
September 23, 2021 Case Laws Customs

Rejection of refund claim - Mismatch of re-imported defective goods - it would be appropriate to hold that the Adjudicating Authority below has ignored the verification.....
September 23, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - seeking success fees to the Resolution Professional - The ‘success fees’ which is more in the nature of contingency and speculative is not.....
September 23, 2021 Case Laws Service Tax

Refund of accumulated credit - Input services - Undisputedly in the refund proceedings under Rule 5 of CENVAT Credit Rules, 2004 as amended any such attempt whereby......
September 23, 2021 Case Laws Central Excise

CENVAT Credit - input service - legal services - actual recipient of services - even though the case was filed in the name of Distiller’s Association of Maharashtra but.....
September 23, 2021 Case Laws Central Excise

CENVAT Credit - restrictions in using the cenvat credit for payment of duty for the clearances - Pursuant to quashing of Rule 8(3A) by the Hon’ble Gujarat High Court,......
September 22, 2021 Case Laws GST

Classification of goods - supply of the sewage treated water to BPCL - the impugned goods, called as “Treated Water”, is purified water which is used for own factory......
September 22, 2021 Case Laws GST

Classification of supply - supply of service or not - managerial and leadership services provided by the Registered/Corporate Office to its Group Companies - In the......
September 22, 2021 Case Laws GST

Detention of goods - E-way bills expired - Constitutional validity of Section 129 of CGST Act, 2017 - deposit of tax again, once the tax is already paid - the petitioner....
September 22, 2021 Case Laws GST

Seeking enlargement on bail - illegal input tax credit - The applicant is the mastermind of the entire fraud. The goods were sold on paper only without any actual......
September 22, 2021 Case Laws Income Tax

Set off of brought forward losses denied - change in the shareholding pattern of the assessee post merger - Considering the fact that the assessee is a subsidiary of......
September 22, 2021 Case Laws Income Tax

Assessment u/s 143(3) r.w.s. 144-B - gross violation of principles of natural justice - In case of Companies registered under the Companies Act or other financial......
September 22, 2021 Case Laws Income Tax

Allegation of Evasion of tax by merging of 3 companies - Tax Informant Scheme - PIL already filed - second writ petition on the same subject matter - a second writ......
September 22, 2021 Case Laws Income Tax

Tax planning versus Tax evasion - The Assessing Officer cannot disregard a transaction just because it results in a tax advantage to the assessee. Just as much as we......
September 22, 2021 Case Laws Income Tax

Addition to income from capital gains - Nature of land sold - Anyhow, to meet the ends of natural justice, we direct the assessee to file complete sale deeds of the......
September 22, 2021 Case Laws Income Tax

Revision u/s 263 - Revision barred by limitation or not? - Period to be computed from the date of original assessment u/s 143(3) or from the date of subsequent order......
September 22, 2021 Case Laws Income Tax

Addition u/s 28(iv) or 43(1) - Receipt of Special Redistributors' Incentive - The amount of incentive received by the assessee from M/s. Usha International Ltd.......
September 22, 2021 Case Laws Customs

Refund of duty in cash of the amount which was paid by the appellant by using MEIS scripts - case of appellant is that the amount which stands credited under the scripts....
September 22, 2021 Case Laws Insolvency and Bankruptcy

CIRP in process - default to give possession of flats to homebuyers - grievance raised in this petition is that the application filed for the initiation of corporate......
September 22, 2021 Case Laws Insolvency and Bankruptcy

Asset of the ‘Corporate Debtor’ - Revocation of performance guarantee - the amount refunded on reversal of the invocation by the Indian Navy cannot be said to be an......
September 22, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt and dispute or not - dispute with regard to demand notice - The Adjudicating Authority has rightly found that there are dues......
September 22, 2021 Case Laws Central Excise

Unable to avail and utilized Cenvat Credit - Refund of the Countervailing Duty (CVD) and Special Additional Duty (SAD) - The order under challenge has wrongly rejected......
September 22, 2021 Case Laws VAT and Sales Tax

Upfront collection of tax and penalty - SCN was not issued - whether Sales Tax Officer (STO) can collect upfront tax and penalty from the Petitioner at the time of a......
September 21, 2021 Case Laws GST

Classification of supply - supply of batteries by the required Applicant for the use in warships such as submarines of the Indian Navy - The batteries are essential......
September 21, 2021 Case Laws GST

Transitional credit - Direction to the Opposite Parties to accept the GST TRAN-1 form from the Petitioner - In the present case a direction is issued to the Opposite......
September 21, 2021 Case Laws GST

Validity of Recovery order - demand notice was never supplied within time and it was communicated much after initial recovery order with back date - non-compliance of......
September 21, 2021 Case Laws Income Tax

Assessment u/s 153A - Addition made u/s 68 on account of unexplained credits and u/s 69C on account of unexplained expenses - assessment of the respondents had attained.....
September 21, 2021 Case Laws Income Tax

Income earned from trading in Shares, Future and Options and derivatives - speculative business or not - Assessee has shown better income from sale and purchase of......
September 21, 2021 Case Laws Income Tax

Assessment u/s 153A - in these appeals also the additions has not been made on the basis of any incriminating material and rather has been made on the basis of entries......
September 21, 2021 Case Laws Income Tax

Non-genuine creditors u/s 41(1) - proof of liability ceased to exist - Simply because, the assessee could not produce the confirmation from this party, the genuineness......
September 21, 2021 Case Laws Income Tax

Addition on protective addition - Application to Income tax Settlement Commission[ITSC] - the provisions of Section 245I does not give protection to the whole world with....
September 21, 2021 Case Laws Income Tax

Addition u/s 69C - unexplained expenditure - Since the assessee purchased the stamp and made the payment through RTGS then there is no question of considering the same......
September 21, 2021 Case Laws Income Tax

Computation of assessee income - GP estimation - For applying section 44 AF, it is clear that the total turnover of the assessee must be less than 40 lakhs of rupees. In....
September 21, 2021 Case Laws Income Tax

Revision u/s 254 - NP estimation on turnover - Bogus bills for purchase of diamonds - it is nothing, but a bogus claim of expenditure recorded in the books of accounts......
September 21, 2021 Case Laws Service Tax

Sabka Vikas (Legacy Dispute Resolution) Scheme 2019 - petitioner was orally informed that the applicability of scheme has been rejected as the Deputy Commissioner till......
September 21, 2021 Case Laws Service Tax

Claim of exemption from service tax - services provided to the US Embassy - In the present case, the appellant was able to correlate the invoices with the undertakings......
September 20, 2021 Case Laws Income Tax

Interest u/s 234B - Shortfall in payment of advance tax - TDS was not deducted on the income received by the payer - prior to the financial year 2012-13, the amount of......
September 20, 2021 Case Laws Income Tax

Sales tax set off as deduction u/s 43B - whether the set off or adjustment amounts to deemed payment? - When the assessee purchases raw materials, it is liable to pay......
September 20, 2021 Case Laws GST

Maintainability of petition - instead of preferring an appeal, the petitioner has chosen to file the present writ petition - Section 31 of the Tamil Nadu Goods and......
September 20, 2021 Case Laws GST

Seeking grant of Bail - involvement in evasion of taxes and Cess - As per the materials on record, there is no indication that the petitioner, if granted bail, is likely....
September 20, 2021 Case Laws Customs

Amendment of Bill of Entry - seeking amendment in GSTIN and the address in the BOE - The petitioners had prayed for amendment of documents only, which is squarely......

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