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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

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September 16, 2021 Case Laws Central Excise AT

CENVAT Credit Demand on Imported Box Strapping Machines Invalid u/r 5(3) and Section 11D, Demand Set Aside.
September 16, 2021 Case Laws Indian Laws SC

Court's Power Limited Under Arbitration Act Section 9(1) Once Tribunal Formed; Section 9(3) Allows Interim Measures if Needed.
September 16, 2021 Case Laws Indian Laws HC

Court Clarifies Distinction Between Breach of Contract and Cheating in Cheque Dishonor Cases Under Fraudulent Intent Requirements.
September 15, 2021 Case Laws GST AAAR

GST Classification Overturned: Bangalore Metro Rail Supplies Now Treated as Independent Goods and Services, Not Composite Supply.
September 15, 2021 Case Laws GST HC

Court Orders GST Network to Join Proceedings; Respondent Must Submit Affidavit on Order Upload Timeline Within a Week.
September 15, 2021 Case Laws GST HC

Court Orders De-Blocking of ITC as One-Year Limit Expires u/r 86-A(3) of CGST Rules, 2017.
September 15, 2021 Case Laws GST DSC

Anticipatory bail granted in GST circular trading case; custodial interrogation deemed unnecessary despite applicant's non-compliance.
September 15, 2021 Case Laws Income Tax HC

High Court Orders Reconsideration of Application u/s 264 for Immunity from Penalty and Proceedings.
September 15, 2021 Case Laws Income Tax HC

Court Upholds Validity of Tax Notice Issued u/s 148; Dismisses Petitions Challenging Notice Timing.
September 15, 2021 Case Laws Income Tax HC

Court Dismisses Complaint for Non-Payment as Petitioner Paid Penalty Before Filing, No Evasion Alleged.
September 15, 2021 Case Laws Income Tax HC

Tribunal Rules Separate Tax Rates for Royalties and Technical Services Fees Under DTAA and Section 115A.
September 15, 2021 Case Laws Income Tax AT

Arbitration Settlement Classified as "Income from Other Sources" u/s 56(1) of Income Tax Act.
September 15, 2021 Case Laws Income Tax AT

Assessee's interest payments to NBFCs disallowed for not deducting tax at source, except for M/s. Tata Capital Ltd. u/s 40(a)(ia).
September 15, 2021 Case Laws Income Tax AT

Transfer Pricing: Royalty Payments Must Compare Controlled and Uncontrolled Transactions for Accurate Arm's Length Price Assessment.
September 15, 2021 Case Laws Customs HC

Court Orders Release of Detained Paper Sheets; Bond and 10% Bank Guarantee Required Within Two Weeks.
September 15, 2021 Case Laws Companies Law HC

SFIO Probe Freezes Assets of 157 Companies; Disgorgement u/s 212(14A) Highlights Retrospective Penal Provisions.
September 15, 2021 Case Laws Insolvency and Bankruptcy SC

Insolvency Code: CoC-Approved Resolution Plans Are Final and Binding, No Modifications Allowed by Successful Applicants Under IBC.
September 15, 2021 Case Laws Insolvency and Bankruptcy SC

Res Judicata Requires Issues to Be Heard and Finally Decided in Court, Key for Insolvency Cases.
September 15, 2021 Case Laws Central Excise HC

Court Rules Rebate Claims for Scrap During Hand Tool Manufacture Are Unsubstantiated; Paragraph 4(c) Misapplied.
September 15, 2021 Case Laws Central Excise AT

Appellant's Re-Credit of Rejected Cenvat Refund Deemed Unlawful Post-CGST Implementation in 2017.
September 14, 2021 Case Laws GST SC

Court Upholds Rule 89(5) Validity on ITC Refunds Despite Anomalies, Aligns with Section 54(3) CGST Act.
September 14, 2021 Case Laws GST SC

Court Upholds Rule 89(5), Limits Refund of Unutilized ITC to Goods Only, Excludes Services under CGST Act.
September 14, 2021 Case Laws GST HC

Court Criticizes Rejecting Refund Claims from Appeal Orders, Urges Timely Processing to Avoid Unnecessary Litigation and Interest Loss.
September 14, 2021 Case Laws GST HC

High Court Invalidates Property Attachment: No Pending Proceedings u/s 83, Wrong Entity Targeted, Lacking Jurisdictional Basis.
September 14, 2021 Case Laws Income Tax AT

Court Rules Time Gap Insufficient to Reject Taxpayer's Explanation of Cash Deposits u/s 69A of Income Tax Act.
September 14, 2021 Case Laws Income Tax AT

Interest u/s 234E not applicable before June 1, 2015; court rules in favor of taxpayer.
September 14, 2021 Case Laws Income Tax AT

Section 69 Not Applicable: Assessee's Fixed Asset Purchases Fully Explained, No Unexplained Investments Detected.
September 14, 2021 Case Laws Income Tax HC

Assessee's cargo handling contract with BIAL qualifies for deduction u/s 80IA; substantial questions resolved in assessee's favor.
September 14, 2021 Case Laws Income Tax AT

Interest-Free Loan to Malaysian Subsidiary Confirmed as Addition u/ss 36(1)(iii) & 37 of Income Tax Act.
September 14, 2021 Case Laws Income Tax AT

Interest on Tax Refund Confirmed as Income for Assessment Year 2012-13, Despite Adjustment Against Outstanding Demand.
September 14, 2021 Case Laws Income Tax AT

Court Rules in Favor of Assessee; Inheritance Proven u/s 68, Section 115BBE, and Section 143(3) of Income Tax Act.
September 14, 2021 Case Laws Income Tax AT

Court Upholds Cash Payments u/s 40A(3) as Genuine, Necessary, and Not Intended for Tax Evasion.
September 14, 2021 Case Laws Customs AT

Appellant's Appeal Dismissed for Over Three-Year Delay in Filing Without Justification u/s 5 Limitation Act.
September 14, 2021 Case Laws Customs AT

Appeal Allowed: Refund Claim for Excess Customs Duty Accepted After Delay Condoned by Commissioner (Appeals). Case Remanded.
September 14, 2021 Case Laws Service Tax AT

Tribunal Decision: Department Cannot Invoke Extended Limitation for Ineligible Credit Pre-March 2007 Due to Prior Ruling.
September 14, 2021 Case Laws Central Excise AT

No Penalty u/s 11AC: No Misdeclaration or Fraud Found in CENVAT Credit Case; Extended Period Inapplicable.
September 14, 2021 Case Laws VAT and Sales Tax HC

Court Rules on Tax Recovery Under U.P. VAT Act with IBC, Focusing on Assessment Orders and Demand Notices Timing.
September 13, 2021 Case Laws GST AAR

Section 17(5)(h) CGST Act blocks ITC on inputs for expired cakes, pastries; ITC must be reversed.
September 13, 2021 Case Laws GST AAR

Composition Dealers Not Taxed Under RCM for Scrap from Unregistered Dealers; Tax Due if Supplier is Government Authority.
September 13, 2021 Case Laws GST AAR

Panchayat's Fish Market Project in Valsad: Classified as Composite Supply, 12% GST Applies Under Eleventh Schedule, Entry 22.
September 13, 2021 Case Laws GST AAR

Parathas Classified Under HSN 21069099, Differ from Roti and Khakhra, Subject to 18% GST Rate.
September 13, 2021 Case Laws GST HC

High Court Nullifies Provisional Attachment of Property; Orders Immediate Defreezing of Bank Account Per CGST Act.
September 13, 2021 Case Laws GST HC

Court Dismisses Application to Quash Criminal Proceedings on Fraudulent ITC; No Merit Found in Applicant's Claims.
September 13, 2021 Case Laws GST HC

Court Denies Bail for Petitioner Arrested u/s 70 of GST Act; Investigation Continues.
September 13, 2021 Case Laws GST HC

Court Denies Anticipatory Bail in Tax Evasion Case Involving Fake Firms and Fraudulent Export Benefits.
September 13, 2021 Case Laws Income Tax SC

Supreme Court: Banks with sufficient interest-free funds need not disallow interest expenses on tax-free bond investments u/s 14A.
September 13, 2021 Case Laws Income Tax HC

High Court Upholds Reopening of Tax Assessment u/s 147; AO Justified in Finding Income Escaped Assessment.
September 13, 2021 Case Laws Income Tax HC

Court Finds No Willful Default in Tax Return Filing u/s 276CC; Complaint Deemed Legal Process Abuse.
September 13, 2021 Case Laws Income Tax HC

Interest u/s 234D Not Applicable in Re-assessment Cases u/s 143(3) and Section 147.
September 13, 2021 Case Laws Income Tax AT

Mall Revenue Classified as Business Income, Not Property Income, for Tax Purposes; Adheres to Consistency Principle.

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