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Highlights / Annotations / Catch Notes For September of 2021

Home Highlights September September 2021 Year 2021

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Showing 151 to 200 of 439 Records

1 2 345 6 7 8........ 9

September 20, 2021 Case Laws Central Excise HC

Seeking to Issuance of directions to re-dispose the application for settlement filed by the petitioner - transparency in the matter of conducting an investigation by the....
September 20, 2021 Case Laws Income Tax HC

Long term capital asset as per Section 2(42A) - period of holding - Memorandum explaining the provision in the Finance Bill - after taking into consideration that the......
September 20, 2021 Case Laws GST HC

Validity of SCN - allegation against the officer of the Department - It is deemed proper to dispose of the petition with a direction to the competent authority to......
September 20, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - discharge of legally enforceable debt or not - Admittedly, the accused is neither a friend nor relative of the complainant. Hence, the financial......
September 20, 2021 Case Laws Service Tax AT

Levy of Service Tax - foreign remittances - market research and exploration executed outside India - Though market research and exploration have not been specifically......
September 20, 2021 Case Laws Income Tax AT

Revision u/s 263 by CIT - If there are no materials on record on the basis of which it can be said that the Commissioner acting in a reasonable manner could have come to....
September 20, 2021 Case Laws Central Excise AT

Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”......
September 20, 2021 Case Laws Income Tax AT

TDS u/s 195 - royalty payments or not - Consideration for advertisement is paid to the overseas bank account of Non-resident - the payments made by the assessee the......
September 20, 2021 Case Laws Income Tax AT

Depreciation on apple ipad - at the general rate of 15% OR 60% - whether the iPad falls in the definition of computer or mobile phone? - in case the assessee wishes to......
September 18, 2021 Case Laws GST HC

Withholding the Input Tax Credit - vires of Section 16(2)(c) of CGST Act, 2017 - Seller has not deposited the tax (GST) with the Government revenue - order of attachment....
September 18, 2021 Case Laws GST HC

Recovery of amount from the petitioner's Bank Account, after attachment - Undisputedly, the information was not uploaded on the GST Portal (Form DRC 01 and DRC 01A) and.....
September 18, 2021 Case Laws GST HC

Provisional attachment of bank accounts - the period of one year would come to an end on 21.09.2021 - It must be noted that the exercise of right under Rule 159(5) of......
September 18, 2021 Case Laws GST HC

Benefit of transitional credit - time limit for taking the input tax credit - Validity of retrospective amendment - the amendment does not affect the right of the......
September 18, 2021 Case Laws Income Tax HC

Revision u/s 264 - Residential Status of Individual - how many days petitioner stayed on foreign soil - treating the assessee/petitioner as “Resident” for having stayed.....
September 18, 2021 Case Laws Income Tax AT

LTCG - Deduction u/s 54F - Purchase of farmhouse - There is no finding by the learned assessing officer that assessee has purchased excessive land which would be used as....
September 18, 2021 Case Laws Income Tax AT

Rectification of mistake u/s 154 - Wrong computation of interest u/s 234D - assessee contended that there could not have been any levy of interest u/s 234D when refund......
September 18, 2021 Case Laws Income Tax AT

Reopening of assessment u/s 147 - clandestine clearance/ suppressed sale - Excise Department though alleged huge clandestine clearance of goods yet not an iota of......
September 18, 2021 Case Laws Income Tax AT

Reopening of assessment u/s 147 - Assessee challenging notice for want of jurisdiction - the competent authorities to accord the approval as per Section 151 of the Act......
September 18, 2021 Case Laws Income Tax AT

TDS u/s 194IA - payment for land advance - non-deduction of TDS in violation of Section 40(a)(ia) - the provisions of Section 40(a)(ia) are applicable only to the......
September 18, 2021 Case Laws Customs AT

Levy of penalty u/s 114AA of Customs Act - illegal export of red sanders out of India - misuse of Import Export Code (IEC) - the Revenue has failed to establish the mala....
September 18, 2021 Case Laws Companies Law HC

Prosecution proceedings - NBFC or not - Inadvertent/typographical error in recording of minutes - it was erroneously recorded in item no. 12 of the minutes that the......
September 18, 2021 Case Laws Companies Law HC

Application for deregistration as NBFC and registration as a CIC - Typographical/inadvertent error in recording of minutes rectified subsequently can under no stretch of....
September 18, 2021 Case Laws Insolvency and Bankruptcy SC

Initiation of CIRP - Financial Creditors or home buyers - possession of flats were offered by the Corporate Debtor - NCLT rejected the application - - The records showed....
September 18, 2021 Case Laws Service Tax AT

Cenvat Credit - input services or not - dredging services - nexus with the output services i.e. Port service and Cargo handling services or not -there is absolutely no......
September 18, 2021 Case Laws VAT and Sales Tax HC

Inter state sale or Intra-state sale - elevators are sold to the contractees - If we understand correctly what the Assessing Officer is trying to convey is that had the.....
September 17, 2021 News GST

GST Council Meetings and Decisions.
September 17, 2021 News Indian Laws

Media Conference - Finance Minister Nirmala Sitharaman on Friday chaired the 45th meeting of the Goods and Service Tax (GST) Council in Lucknow - News
September 17, 2021 Case Laws GST HC

Seeking permission for submission of revised FORM GST-TRAN-1 return electronically - permission to petitioner to tender the revised FORM GST TRAN-1 form manually to the.....
September 17, 2021 Case Laws Income Tax HC

Initiation of proceedings under Section 153A - CIT(A) deleted the additions - ITAT confirmed the order of CIT(A) - The relief granted to the assessee is on facts and on.....
September 17, 2021 Case Laws Income Tax AT

Revision u/s 263 - non-invoking the provision of S.56(2)(vii)(b) by AO - There was a valid and lawful agreement entered by the parties long back in A.Y. 2010-11 only,......
September 17, 2021 Case Laws Income Tax AT

Disallowance u/s 40 A (7) - disallowance on account of gratuity has been made by the Central processing unit - There is a inconsistency in filing of the return of income....
September 17, 2021 Case Laws Income Tax AT

Claim of deduction (expenditure) on account of Premium payable on redemption of debentures - Following the decisin of SC wherein it was held that, "the liability to pay.....
September 17, 2021 Case Laws Income Tax AT

Additions u/s 56(2)(viib) - it is not denied that the assessee adopted clause (b) of Rule 11UA(2) of the Rules and accordingly obtained a Valuation Report from a......
September 17, 2021 Case Laws Customs HC

Applicability of Advance ruling - The binding nature is to be decided with reference to the nature of decisions by the Advance Ruling Authority. It is not as if that......
September 17, 2021 Case Laws Customs AT

Revocation of the CHA license - There are no hesitation to hold that the charges levelled against the appellant under CHALR, 2004 cannot sustain when the acts /......
September 17, 2021 Case Laws Service Tax AT

Levy of service tax - Infrastructural services under the category of Business Support Services - Transit / Guest House services provided to group companies - The......
September 17, 2021 Case Laws Central Excise AT

Reversal of Cenvat Credit - input - input services - pressmud - wastes generated during manufacturing of sugar/molasses - exempt goods - Rule 6(3)(i) of CENVAT Credit......
September 16, 2021 Case Laws GST HC

Consultation with the noticee before issue of SCN - Non-compliance with the requirements - the show cause notice need not be set aside, but directions will have to be......
September 16, 2021 Case Laws GST HC

Seeking directions from the Court that the petitioner shall not be insisted for submitting the Bank guarantee - Admittedly, the petitioner himself applied under Section.....
September 16, 2021 Case Laws GST HC

Challenge to vires of several sections of the GST Act including Section 50 and order demanding interest under Section 50 for the period July, 2017 to March, 2018 -......
September 16, 2021 Case Laws GST HC

Jurisdiction of Summons issued by the respondent - search and seizure - The scope of Section 6(2)(b) and Section 70 is different and distinct, as the former deals with......
September 16, 2021 Case Laws Income Tax SC

Depreciable asset forming part of the block of assets - restarting of business after a time gap - instead of selling the building, if the assessee started using the......
September 16, 2021 Case Laws Income Tax HC

Validity of order of Settlement Commission - acceptance of additional income disclosed by the assessee - Petitioner/Income Tax authority could not make out any......
September 16, 2021 Case Laws Income Tax HC

Withdrawal of benefit granted to Petitioner under the DTVSV Scheme - considering that Form 3 had already been issued, on the declarations and undertaking filed by......
September 16, 2021 Case Laws Income Tax AT

Addition u/s 56(2)(vii)(b) - difference in value in respect of the subject properties - there cannot be two different fair market value in respect of the very same......
September 16, 2021 Case Laws Income Tax AT

Revision u/s 263 - non reference to TPO - cases as selected for scrutiny on non transfer pricing risk parameters - The necessary enquiries and examination as reasonably.....
September 16, 2021 Case Laws Income Tax AT

Exemption u/s 11 denied - delay in filing Form no. 10 - Department's objection that the audit report in Form no. 10B was also delayed and such delay had neither been......
September 16, 2021 Case Laws Customs SC

Classification of imported goods - Parts of seats of motor vehicle (parts of part) - There are no reason to interfere with the CESTAT wheerin it was held that, the......
September 16, 2021 Case Laws Customs AT

Demand against violation of bond conditions - Warehousing of goods imported - The appellant has furnished E.P copy of the shipping bill as proof of export. The appellant....
September 16, 2021 Case Laws FEMA SC

Extension of tenure of Director of Enforcement - Though we have upheld the power of the Union of India to extend the tenure of Director of Enforcement beyond the period.....

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