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Highlights / Annotations / Catch Notes For September of 2021

Home Highlights September September 2021 Year 2021

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Showing 201 to 250 of 439 Records

1 2 3 456 7 8 9

September 16, 2021 Case Laws Central Excise

Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the......
September 16, 2021 Case Laws Indian Laws

Power of Court to entertain an application u/s 9(1) of the Arbitration and Conciliation Act, 1996 - On a combined reading of Section 9 with Section 17 of the Arbitration....
September 16, 2021 Case Laws Indian Laws

Dishonor of Cheque - cheating versus breach of contract - This court is not unmindful to note that there remains fine line of distinction between breach of contract and.....
September 15, 2021 Case Laws GST

Classification of supply - contract with M/s BMRCL for supply of 150 numbers of Standard Gauge Intermediate Cars which are to be integrated into the existing 3-car......
September 15, 2021 Case Laws GST

Permission to implead Goods and Services Tax Network through his competent authority - At present, there is no material to accept the submissions of learned Standing......
September 15, 2021 Case Laws GST

Power of authorities to block Input Tax Credit of the registered recipient - Rule 86-A of CGST Rules, 2017 - Rule 86-A (3) is very specific to the effect that the......
September 15, 2021 Case Laws GST

Grant of anticipatory bail - Circular Trading/Transactions without any supply of goods or services - entire case is based on documentary evidence for which custodial......
September 15, 2021 Case Laws Income Tax

Revision Petition filed u/s 264 of the order passed by AO u/s 270AA(4) - The provision does not provide for any bar or prohibition against the assessee challenging an......
September 15, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - time for issuance of notice under Section 148 - Individual identity of Section 148 as prevailing prior to amendment - applicability of.....
September 15, 2021 Case Laws Income Tax

Criminal prosecution for non payment of demanded amount - As pointed out that the petitioner has paid the penalty amount, immediately after receipt of the show cause......
September 15, 2021 Case Laws Income Tax

Application of section 115A or DTAA separately for one sources of income covered by different agreements - From perusal of the aforesaid explanatory notes, it is evident....
September 15, 2021 Case Laws Income Tax

Nature of income - Award received as settlement through an arbitration award - Amount received for withdrawal of cases against the erstwhile partners and partnership......
September 15, 2021 Case Laws Income Tax

Disallowance u/s. 40(a)(ia) - assessee has paid interest to various Non Banking Financial Companies without deducting tax at source - the assessee has obtained......
September 15, 2021 Case Laws Income Tax

TP Adjustment - payment of royalty - comparison in order to determine if the ALP cannot be done by comparing the prices charged to by A.E. which is controlled......
September 15, 2021 Case Laws Customs

Release of detained imported goods - Coated Paper Sheets - it is directed that the appellants to release the goods on condition the respondent executing a bond for the......
September 15, 2021 Case Laws Companies Law

Investigation into affairs of Company by Serious Fraud Investigation Office - freezing and disgorgement of assets of 157 companies - retrospective effect of penal......
September 15, 2021 Case Laws Insolvency and Bankruptcy

Withdrawal of Resolution Plan - resolution plan was approved by Committee of Creditors - the existing insolvency framework in India provides no scope for effecting......
September 15, 2021 Case Laws Insolvency and Bankruptcy

Principles of res-judicata - Res judicata cannot apply solely because the issue has previously come up before the court. The doctrine will apply where the issue has been....
September 15, 2021 Case Laws Central Excise

Recovery of rebate claims already sanctioned - scrap generated in the manufacture of the hand tools - Benefit of exemption subject to export - Once there is no finding......
September 15, 2021 Case Laws Central Excise

Refund claim for unutilised cenvat credit - appellant took re-credit of the rejected amount of refund - the subordinate legislation is effective or in force till the......
September 14, 2021 Case Laws GST

Refund of unutilised ITC on input services - Vires of Rule 89(5) vis-à-vis Section 54(3) of the CGST Act - While we are alive to the anomalies of the formula, an anomaly....
September 14, 2021 Case Laws GST

Refund of unutilised ITC on input services - challenge to validity of Rule 89(5) - While the CGST Act defines the expression ‘input’ in Section 2(59) by bracketing it......
September 14, 2021 Case Laws GST

Refund of the entire amount on deposit made by the petitioner/assessee - In a case such as this where the refund claim has arisen solely on the strength of the appeal......
September 14, 2021 Case Laws GST

Provisional attachment of property - no proceedings under sections 62/63/64/67/73/74 of the Act were pending - Proceedings initiated against an entity different from the....
September 14, 2021 Case Laws Income Tax

Unexplained cash deposits in bank account u/s 69A - time gap between withdrawal and deposits - mere time gap between withdrawals and deposits cannot be a sole basis for.....
September 14, 2021 Case Laws Income Tax

Levy interest u/s 234E - interest levied prior to amendment w.e.f. 1.6.2015 - diversified views - CIT(A) himself says, that the issue is debatable then the same takes......
September 14, 2021 Case Laws Income Tax

Addition u/s 69 - The entire purchase of fixed assets has already been recorded by the assessee in its books of accounts. The source for making payments for such......
September 14, 2021 Case Laws Income Tax

Deduction u/s 80IA - cargo handling contract entered into with BIAL by assessee - As rightly been concluded by the Appellate Authority that the assessee is engaged in......
September 14, 2021 Case Laws Income Tax

Addition u/s. 36(1)(iii) r.w.s. 37 - interest-free loan to subsidiary in Malaysia out of borrowed funds - the CIT(Appeals) rightly held that the assessee company and......
September 14, 2021 Case Laws Income Tax

Addition on account of interest u/s. 244A - Admittedly, the interest on income tax refund for the assessment year 2012-13 was received by the appellant society during......
September 14, 2021 Case Laws Income Tax

Addition u/s 68 r.w.s. 115BBE - assessment framed u/s 143(3) - amount being inheritance from his father by way of will - Burden to prove - where the assessee has......
September 14, 2021 Case Laws Income Tax

Payment of expenses in Cash over the specified limit - The primary object of enacting Section 40A(3) of the Act was two folds. Firstly, putting a check on treating......
September 14, 2021 Case Laws Customs

Condonation of delay in filing application - delay on the ground that the impugned order was not served - Even otherwise, it is evident from the said application that......
September 14, 2021 Case Laws Customs

Refund of excess basic customs duty - Refund rejected on the ground of time limitation - Exercise of Power of Commissioner (appeals) to condone the delay - appeal filed.....
September 14, 2021 Case Laws Service Tax

Invocation of Extended Period - Utilisation of ineligible credit - in view of the fact that the issue as to whether credit could be taken or not was ultimately resolved.....
September 14, 2021 Case Laws Central Excise

Levy of penalty u/s 11AC - Wrongful availment of CENVAT Credit - Even though the extended period was not invokable in the facts of the present case. The appellant have......
September 14, 2021 Case Laws VAT and Sales Tax

Recovery of Tax dues - First charge - Section 77 of the U.P. VAT Act - Overriding effect of IBC - Sovereign power of the State to enable the State - Most of the demands.....
September 13, 2021 Case Laws GST

Reversal of Input tax credit - inputs consumed in expired Cakes & Pastries - The Non-obstante clause of Section 17(5)( h) of CGST Act, 2017 overrides the operation of......
September 13, 2021 Case Laws GST

Purchase Scrap/Used vehicles from Unregistered Dealers by Composition dealer - Reverse Charge Mechanism - Composition Dealer purchasing Scrap/Used vehicles from the......
September 13, 2021 Case Laws GST

Classification of services - composite supply of works contract service - construction of fish market for the Panchayat(Road and Building) Division, Valsad District......
September 13, 2021 Case Laws GST

Classification of goods - Paratha - various varieties of Paratha produced - the subject products are not only different from the said khakhra, plain chapatti or roti,......
September 13, 2021 Case Laws GST

Provisional attachment of property - no proceedings are pending against the petitioner under sections 62 or 63 or 64 or 67 or 73 or 74 thereof - Vires of section 83 of......
September 13, 2021 Case Laws GST

Fraudulent Input Tax Credit (ITC) - Seeking quashing of entire criminal proceedings of the complaint - sanction order has been issued by a competent authority or not -......
September 13, 2021 Case Laws GST

Principles of natural justice - Admittedly summons were issued to the petitioner under Section 70 of the G.S.T Act, 2017 on 12.02.2021 and enquiry was conducted and......
September 13, 2021 Case Laws GST

Grant of anticipatory bail - availment and utilization of inadmissible Input Tax Credit - availment of fraudulent export benefits - Fake firm - dummy proprietor - The......
September 13, 2021 Case Laws Income Tax

Disallowance u/s 14A - Exempted income - proportionate disallowance of interest paid by the banks for investments made in tax free bonds/ securities which yield tax free....
September 13, 2021 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - while recording the reasons, the AO has considered the relevant facts like issue of stock in trade, the way in which the......
September 13, 2021 Case Laws Income Tax

Proceeding of Criminal Case u/s 276CC of the Income Tax Act - Proof of willful default in filing the return - As the applicant has filed the income tax return in time as....
September 13, 2021 Case Laws Income Tax

Interest levied u/s 234D - Interest levied in the regular assessment or re-assessment - the assessment framed under Section 143(3) read with Section 147 dated......
September 13, 2021 Case Laws Income Tax

Correct head of Income - income towards Mall Operating Revenue - taxable under the head Income from House Property or Income from Business and Profession - principle of.....

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