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Highlights / Annotations / Catch Notes For September of 2021

Home Highlights September September 2021 Year 2021

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Showing 51 to 100 of 439 Records

123 4 5 6........ 9

September 27, 2021 Case Laws Customs AT

Penalty Imposed u/s 117 of Customs Act for Illegal Removal of Goods; Custodian's Accountability Highlighted by Rule 5.
September 27, 2021 Case Laws Insolvency and Bankruptcy AT

ASK Investment Managers Ltd deemed a related party, barred from CoC participation u/ss 5(24)(m) & 5(24)(i) of IBC 2016.
September 27, 2021 Case Laws Service Tax AT

Service Tax Demand Overturned Due to Lack of Proof on TDS Inclusion in Assessable Value.
September 27, 2021 Case Laws VAT and Sales Tax HC

High Court Cautions Against Routine Use of Article 226 Writs in Tax Matters; Emphasizes Respect for Statutory Remedies.
September 27, 2021 Case Laws VAT and Sales Tax HC

Court Finds Gross Violations of Natural Justice in VAT and Sales Tax Case, Highlights Need for Procedural Fairness.
September 27, 2021 Case Laws Indian Laws SC

High Court ruling overturned: Respondent failed to rebut presumption in cheque dishonor case due to insufficient funds.
September 27, 2021 Case Laws Indian Laws SC

Sole Proprietor Liable for Cheque Payments Under Consumer Protection Act, Not Employee Consultant, Rules Court.
September 27, 2021 Case Laws Indian Laws HC

Retrial Denied: Court Rules Error in Marking Documents Not a Failure of Justice, No Prejudice Proven by Applicant.
September 25, 2021 Case Laws GST HC

Court Orders Reconsideration of Provisional Bank Account Attachment Due to Lack of Justification by Commissioner.
September 25, 2021 Case Laws Income Tax HC

Faceless Assessment Scheme Violation: Assessment Order Invalidated Due to Lack of Draft Order Issuance Under 2019 Guidelines.
September 25, 2021 Case Laws Income Tax HC

Court Scrutinizes Draft Assessment Order u/ss 143(3) & 144C; Urges Assessee to Use Available Remedies.
September 25, 2021 Case Laws Income Tax AT

Court Rules Late Filing Fee u/s 234E Only Applicable for Delays After June 1, 2015, Due to Amendment.
September 25, 2021 Case Laws Income Tax AT

Section 56(2)(viib) Additions Deleted: Assessee Shows Compliance with Section 68, No Unjustified Share Premiums Alleged.
September 25, 2021 Case Laws Income Tax AT

Depreciation Claim Approved: Pre-Commencement Rent and Expenses Capitalized u/s 32 of Income Tax Act.
September 25, 2021 Case Laws Income Tax AT

Income from software use not taxable in India if no actual usage right per agreement; DTAA applies.
September 25, 2021 Case Laws Income Tax AT

No Separate AMP Adjustment Needed Due to Existing Compensation and Commission Markup for Assessee's Marketing Expenses.
September 25, 2021 Case Laws Income Tax AT

CIT's Section 263 Revision Challenged: AO's Omission of Draft Order u/s 144C Renders Assessment Void.
September 25, 2021 Case Laws Service Tax AT

Service tax refund denied as assessment wasn't provisional; must follow Rule 6 procedures. Claim barred by limitation period.
September 25, 2021 Case Laws Central Excise HC

Tribunal Upholds Penalty Demand Against 100% EOU for Non-Disclosure but Grants Relief by Deleting Penalty.
September 25, 2021 Case Laws Central Excise AT

CENVAT Credit eligibility for employee medical insurance u/r 2(l), extended limitation period, penalty reduced by 25%.
September 25, 2021 Case Laws Central Excise AT

Duty Exemption for Aquasure on Tap Water Purifiers Confirmed: No Electricity or Pressurized Water Needed, Manuals Verified.
September 25, 2021 Case Laws Central Excise AT

CENVAT Credit Allowed for Product Recall Insurance Policy Expenses as Part of Manufacturing Cost, Not Post-Removal Expenses.
September 24, 2021 Case Laws GST AAR

Crumb rubber from waste tyres classified under GST Tariff Heading 40.04, subject to 18% IGST.
September 24, 2021 Case Laws GST AAR

Maharashtra Jeevan Pradhikaran Exempt from GST Registration for Water Supply and Sewerage Services Contracts as a Government Entity.
September 24, 2021 Case Laws GST AAR

Cab Booking Platform Must Register as E-Commerce Operator, Pay 5% GST on Net Ride Charges Under CGST Act.
September 24, 2021 Case Laws GST AAR

Transfer of Going Concern Excludes Schedule II(4)(c) CGST Act; Focus on Service Essence in Contract.
September 24, 2021 Case Laws GST AAR

Partially Coated Polyester Fabric Classification Confirmed Under HSN 5903 by Advance Ruling Authority (AAR.
September 24, 2021 Case Laws GST AAR

Applicant Misrepresents Facts in GST ARA-01 Form; Advance Ruling Cannot Obstruct DGGI Inquiry u/s 70(1) CGST Act.
September 24, 2021 Case Laws GST AAR

CSR Spending Excluded from ITC Eligibility u/s 16(1) of CGST Act, AAR Rules Donations Not Business-Related.
September 24, 2021 Case Laws GST AAR

Gujarat State Road Development Corporation recognized as Government Entity under Articles 243W and 243G for road and bridge development.
September 24, 2021 Case Laws GST AAR

Ammonium Sulphate GST: 5% for fertilizers (HSN 310221), 18% for non-fertilizer uses.
September 24, 2021 Case Laws GST AAR

Regasification of Customer-Owned LNG at Company Plant Classified as Job Work, Subject to 12% GST by AAR.
September 24, 2021 Case Laws GST HC

Court Rules Taxpayers Must Have Fair Chance to Transition CENVAT, VAT Credits to GST via Form GST TRAN-1.
September 24, 2021 Case Laws GST HC

Challenge to TN GST Assessment: Lack of Hearing Opportunity Violates Rights, Despite No Written Request by Petitioner.
September 24, 2021 Case Laws GST AAR

Sub-sub-contractors in Gujarat's irrigation projects face 18% GST rate, not meeting main contractor criteria.
September 24, 2021 Case Laws Income Tax AT

Section 153A Assessment Invalid: Lack of Proper Approval u/s 153D; Addl. CIT's Quick Approval Questioned.
September 24, 2021 Case Laws Income Tax HC

High Court Dismisses Revenue's Reassessment u/s 147 Due to Apex Court Ruling; PE Status Contested.
September 24, 2021 Case Laws Income Tax AT

Director's Advance Write-Off and Remuneration Waiver Approved as Revenue Expenditure Under Income Tax Act Section 37(1.
September 24, 2021 Case Laws Income Tax AT

Assessee Cleared: No Unexplained Cash Credit Found in High-Value Share Sale; Additions to Income Deleted u/s 68.
September 24, 2021 Case Laws Income Tax AT

Depreciation Allowed on Gross Value of Machinery, Loan Waiver Not Income u/ss 43(1), 43(6), and 2(24)(xviii.
September 24, 2021 Case Laws Income Tax AT

No Disallowance u/s 40(a)(ia) if Section 194(6) Complied, Despite Section 194C(7) Violation; Additions Deleted.
September 24, 2021 Case Laws Income Tax AT

Tribunal Supports Assessee in Section 68 Case; Deletes Additions After Assessing Evidence on Cash Credit Validity.
September 24, 2021 Case Laws Income Tax AT

Penalty for Initial Non-Compliance u/s 271(1)(b) Overlooked if Compliance Achieved in Assessment Proceedings.
September 24, 2021 Case Laws Customs SC

Tribunal Upholds Appeals, Grants Exemption for Cellular Phones Under Notification No. 6/2002-CE, Serial No. 264.
September 24, 2021 Case Laws Customs HC

Court Finds No Evidence for Arrest in Misdeclared Export Case Under Customs Act; Petitioner to Cooperate with Probe.
September 24, 2021 Case Laws Indian Laws SC

High Court's Bail Decision Overturned for Ignoring Seriousness in Heroin Smuggling Case; Non-bailable Warrant Issued.
September 23, 2021 Case Laws GST HC

Court Grants Anticipatory Bail: Applicants Cooperated with Inquiry, No Arrest Needed, Stable Residence, No Criminal History.
September 23, 2021 Case Laws GST HC

Court Orders Restoration of Self-Cancelled Registration; Respondent Must Address Petitioner's Requests or Resolve Appeal by Sept 30.
September 23, 2021 Case Laws GST DSC

Petition for condonation of delay dismissed; no valid justification provided. Covid-19 not a factor as limitation period expired pre-pandemic.
September 23, 2021 Case Laws Income Tax HC

High Court sets aside rejection order; delay in filing appeal condoned under VSV Act requirements.

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