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Highlights / Annotations / Catch Notes For September of 2021

Home Highlights September September 2021 Year 2021

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Showing 401 to 439 of 439 Records

1 ....5 6 7 89

September 2, 2021 Case Laws Customs HC

Cancellation of redemption certificate - validity of SCN - power of review - The contentions raised that the redemption certificate is final order, which can be reviewed....
September 2, 2021 Case Laws Customs AT

Smuggling - Gold of Foreign Origin - Commissioner Of Customs (Appeals) quashed the confiscation and penalty - There were no grounds for reasonable belief at the time of.....
September 2, 2021 Case Laws Insolvency and Bankruptcy HC

Recovery of dues from PSU - Seeking directions for payment of the dues of the company which was deposited as security deposit, along with interest - The question as to......
September 2, 2021 Case Laws Insolvency and Bankruptcy HC

Constitutional validity of some of the provisions of the IBC - Government companies to be equated with State or not - It is not an arm of the State. It is usually......
September 2, 2021 Case Laws Insolvency and Bankruptcy HC

NCLAT proceedings - Requirements from the parties before the NCLAT to file brief written submissions and copies of the judgments - even assuming that there was no......
September 2, 2021 Case Laws Insolvency and Bankruptcy AT

Appointment of RP - we are not accepting the fear expressed by the Appellant that how could the Resolution Professional appointed by the Creditor itself if appointed by.....
September 2, 2021 Case Laws Service Tax AT

Valuation - reverse charge mechanism - inclusion of tax deducted at source (TDS) in assessable value for determining the taxable value - when the TDS amount has been......
September 2, 2021 Case Laws Central Excise AT

Valuation - Scope of the SCN - Since the entire foundation of the show cause notice is based on the wrong notion that the washery is a “related person” of the appellant,....
September 2, 2021 Case Laws Central Excise AT

Classification of goods - chelated micronutrient mixtures - Chelated Zinc at 12% EDTA - Chelated Iron as 12% Fe EDTA - MNM Chelated - there is nothing forthcoming on......
September 2, 2021 Case Laws Indian Laws SC

Dishonor of Cheque - insufficiency of funds - HC has quashed the entire criminal proceedings - the High Court has grossly erred in quashing the criminal proceedings by......
September 2, 2021 Case Laws Income Tax HC

Entitled to registration u/s 12AA and approval under Section 80G - Allegation of charging higher rate of interest from the self help groups in the name of charitable......
September 2, 2021 Case Laws Income Tax HC

Addition u/s 40A(2)(b) - purchase of the lands from the Directors at excessive rate - These decisions are all commercial decisions, which have to be taken by the......
September 2, 2021 Case Laws Income Tax AT

ESOP expenses - non deduction of tds on discount given- assessee has vested ESOP rights to certain employees - there will be time different between “vesting of option”......
September 2, 2021 Case Laws Income Tax AT

Interest levied by Revenue u/s 234A and 234B - adjustment of cash seized with the tax-liability determined on assessment - the assessee cannot blame Revenue for its own.....
September 2, 2021 Case Laws Income Tax AT

CIT(A) power to take up this issue as not born out of the assessment order - Transfer expenses disallowance - the AO has accepted the transfer expenses which was not a......
September 1, 2021 Case Laws Income Tax SC

Addition u/s 68 - unexplained share capital receipts - Onus to prove -Addition u/s 68 - unexplained share capital receipts - Onus to prove - SC dismissed the SLP against....
September 1, 2021 Case Laws VAT and Sales Tax SC

Validity of SCN issued by competent authority under Rule 58 - HC quashed the order on the ground that it was not in conformity with the provisions of Jharkhand Value......
September 1, 2021 Case Laws GST HC

Blocking of input tax credit in the electronic credit ledger - Power of Commissioner or an officer authorised by him under Rule 86A - The power under Rule 86A of the......
September 1, 2021 Case Laws GST HC

Recovery of unpaid Central as well as GST and IGST from the petitioner with penalty - Even otherwise the impugned order cannot sustain. The Superintendent of Taxes has......
September 1, 2021 Case Laws GST HC

Cancellation of petitioner's registration - The entire purpose of issuance of show-cause notice frustrated because the Superintendent of Taxes merely forwarded a printed....
September 1, 2021 Case Laws VAT and Sales Tax HC

Grant of refund which was deducted from the petitioner’s bills in course of execution of a work contract - One cannot lose sight of the fact that the failure or......
September 1, 2021 Case Laws Income Tax HC

Exemption u/s 10(26B) - infrastructure capital fund - promotion of interest of members of SC, ST, OBC community only and the target group of the assessee are ‘ Safai......
September 1, 2021 Case Laws Income Tax HC

Validity of Settlement Commission order u/s 245D(4) - Proof of true and full disclosure of income - While this Court does not accept the contention of the petitioner......
September 1, 2021 Case Laws Indian Laws HC

Dishonor of cheque - Insufficient Funds - In the absence of company (society) arraigned as accused, a complaint against the petitioners was therefore not maintainable.......
September 1, 2021 Case Laws Income Tax HC

TDS u/s 194C - non deduction of TDS on lorry hire payments - addition u/s 40(a)(ia) - vehicles hired from the sub-contractors - Tribunal was right in dismissing the......
September 1, 2021 Case Laws GST HC

Recovery of Input Tax Credit - Revenue submitted that, it is not an actual action of recovery, which is being contemplated to be taken against the petitioner, rather it.....
September 1, 2021 Case Laws Indian Laws HC

Dishonor of Cheque - insufficiency of funds - forged signature or not - when accused is making allegation regarding forgery of his signature, he would not have kept......
September 1, 2021 Case Laws Central Excise AT

SSI Exemption - use of brand name of others - There is no ambiguity in the wordings of the Notification. Therefore, there are no reason for the appellants to entertain......
September 1, 2021 Case Laws Customs AT

Revocation of Customs Broker license - It is not possible to accept the contention advanced by learned counsel for the appellant that in view of the provisions of......
September 1, 2021 Case Laws Service Tax AT

Refund claim of pre-deposit while appeal is pending - adjustment of amount was paid in lieu of pre deposit for filing the appeal before this Tribunal - Since the demand.....
September 1, 2021 Case Laws Income Tax AT

TDS u/s 195 - Royalty u/s.9(1)(vi) - right to use software - overriding effect of DTAA - since the analysis of the EULA is necessary to come to a conclusion regarding......
September 1, 2021 Case Laws Income Tax AT

Deduction u/s 80IC - proof of manufacturing activities provided or not? - whether certain incriminating documents were seized during the course of search operation as......
September 1, 2021 Case Laws Income Tax AT

Taxability of amount of loan waived by the financial institution on account of one time settlement - income either u/s. 28(iv) or u/s. 41(1) - Taking support from the......
September 1, 2021 Case Laws Income Tax AT

Nature of expenditure - expenditure incurred on Research & Development - revenue or capital expenditure - The expression “related to business” is used in section......
September 1, 2021 Case Laws Income Tax AT

Disallowance u/s 40A(3) for making cash payments - proof of business expediency - Assessee has also explained that the milk was to be lifted daily and the payments were.....
September 1, 2021 Case Laws Income Tax AT

Capital gain computation - value determined by the stamp duty authorities in terms of Section 50C(1) - When assessee objected the value adopted or assessed by the stamp.....
September 1, 2021 Case Laws Income Tax AT

Payment towards membership fee and legal fund respectively to Federation of Indian Mineral Industries - this organization has been formed to safeguard the rights of mine....
September 1, 2021 Case Laws Income Tax AT

Royalty Benchmarking - assessee had adopted TNMM at the entity level in which process royalty payment is considered as closely linked transaction and part of operating......
September 1, 2021 Case Laws Income Tax AT

Deduction of Provision made towards long service benefit liability - Crystalization and Accrual of expenses - scientific basis for creating a provision - when the......

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