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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

Levy of penalty u/s 117 of CA - Legality of removal of goods from Customs Area - Statutory obligation and liability of Custodian - The use of words while ‘includes the......
September 27, 2021 Case Laws Insolvency and Bankruptcy

Validity of decision of IRP/RP holding that the claimant/ Applicant is a Financial Creditor but is not eligible to be a part of CoC - related party in terms of Section......
September 27, 2021 Case Laws Service Tax

Demand of service tax - Valuation - Failure to include TDS amounts in the assessable value - The Revenue has not been able to establish any amount whatsoever has been......
September 27, 2021 Case Laws VAT and Sales Tax

Rectification of mistake - petition not instituted, at least within the stipulated period for preferring an appeal - Invocation of the High Court’s power to issue high......
September 27, 2021 Case Laws VAT and Sales Tax

Violation of principles of natural justice - Validity of assessment order - documents and details sought for by the Appellant have not been furnished - availability of......
September 27, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - rebuttal of presumption - The case put forth by the respondent does not satisfy the requirement of rebuttal even if tested.....
September 27, 2021 Case Laws Indian Laws

Liability to pay the amount of certain cheques signed by him (as employee consultant) - Consumer Protection Act, 1986 - Since the opposite party is a sole proprietorship....
September 27, 2021 Case Laws Indian Laws

If the accused is unable to show the failure of justice, a direction for re-trial/de novo trial cannot be granted. This Court is of the opinion that the failure on the......
September 25, 2021 Case Laws GST

Provisional attachment of Bank Accounts - lack of application of mind - In the event, the Commissioner refuses to lift the orders of provisional attachment once again,......
September 25, 2021 Case Laws Income Tax

Validity of assessment order - Breach of the provisions of the Faceless Assessment Scheme, 2019 - As noted earlier no draft assessment order has been issued at all let......
September 25, 2021 Case Laws Income Tax

Validity of draft assessment order passed under Section 143(3) read with Section 144C - Since the jurisdictional aspect is not a pure question of law as arisen in this......
September 25, 2021 Case Laws Income Tax

Levy of late filing fee u/s 234E - Decisions relied by the Ld. AR of the assessee are on the point that the TDS return processed u/s 200A prior to 01.06.2015 would not......
September 25, 2021 Case Laws Income Tax

Addition u/s. 56(2)(viib) in respect of share premium - The prime object of insertion of Sec. 56(2)(viib) was to tax excessive share premium received unjustifiably by......
September 25, 2021 Case Laws Income Tax

Claim of depreciation - capitalisation being pre-commencement rent and other expenditure incurred - Section 32 of the Act allows depreciation on actual cost of the......
September 25, 2021 Case Laws Income Tax

Accrual of Income in India - Royalty - right to use the software - overriding effect to the DTAA - from reading of the terms of the agreements, it is clear that there......
September 25, 2021 Case Laws Income Tax

TP Adjustment - AMP adjustment - Assessee has already been remunerated for the marketing expenses incurred on behalf of the AEs along with commission markup, and,......
September 25, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - AO's omission to frame draft assessment order u/s 144C - An action made without jurisdiction and ergo the assessment order dated 25.09.2017 is.....
September 25, 2021 Case Laws Service Tax

Refund of service tax paid under protest - provisional assessment or not - The assessment cannot automatically turn provisional in absence following due procedures as......
September 25, 2021 Case Laws Central Excise

100% EOU - Confirmation of demand and levy of penalty - The Tribunal was right in stating that the intention of the assessee was not as that of an honest tax payer as......
September 25, 2021 Case Laws Central Excise

CENVAT Credit - input services - Group Medical insurance Policy for its employees and their family members - scope of amended definition of ‘input service’ under Rule......
September 25, 2021 Case Laws Central Excise

Functional based exemption from duty - Aquasure on Tap Water Purifier - The Notification in question only mandates that the water filters should function without......
September 25, 2021 Case Laws Central Excise

CENVAT Credit - input services - Product recall insurance policy - it cannot be said that the Product Recall Policy Expenses is a post removal expenses, once it is......
September 24, 2021 Case Laws GST

Classification of goods - HSN Code - rate of GST - Crumb rubber/granule - Uhe used/ waste tyres, made of rubber are nothing but ‘rubber and rubber goods not usable as......
September 24, 2021 Case Laws GST

Government entity or not - Maharashtra Jeevan Pradhikaran (MJP) - MJP is constituted and established by the State Government of Maharashtra with 100% participation by......
September 24, 2021 Case Laws GST

Classification - E-Commerce Operator or not - intends to own, develop an electronic/digital platform for booking of cabs - Appellant is liable to be registered in view......
September 24, 2021 Case Laws GST

Supply or not - transfer of business by the AAI - The subject transfer is that of transfer of going concern as an independent part. In this context, there are no merit......
September 24, 2021 Case Laws GST

Classification of goods - Partially Coated Polyester Fabric (Knitted or Woven) or any other partially coated Fabric - The subject goods have passed all the......
September 24, 2021 Case Laws GST

Seeking advance ruling by misrepresenting the facts - The applicant has mis-declared at said Sr No 17 of subject GST ARA-01 Application form and further suppressed this.....
September 24, 2021 Case Laws GST

Input tax credit - spending mandatory amount on CSR activities in the form of donations - whether CSR activities are in the course of furtherance of business and will......
September 24, 2021 Case Laws GST

Governmental authority or Government Entity? - Government of Gujarat has established GSRDC as its wholly owned company and entrusted it with the development of roads and....
September 24, 2021 Case Laws GST

Classification of goods - ‘Ammonium Sulphate’ is classifiable at HSN 310221 - GST of 5% is leviable on Ammonium Sulphate supplied for direct use as fertilizers or used......
September 24, 2021 Case Laws GST

Levy of service tax - Job-work - activity of providing service of regasification of LNG owned by its customers to convert to RLNG, from its Plant - Petronet's activity......
September 24, 2021 Case Laws GST

Transitional Credit - carry forward/transition of CENVAT and VAT Input Tax Credit - Form GST TRAN-1 - Taxing statute and equity considerations are not natural allies. At....
September 24, 2021 Case Laws GST

Validity of assessment proceedings - opportunity of hearing not provided - applicability of Section 75 of TN Goods and ST Act - it is adverse to the writ petitioner as......
September 24, 2021 Case Laws GST

Classification of services - original contract work - services provided by (sub-contractors) to the main contractor pertaining to the irrigation, construction and......
September 24, 2021 Case Laws Income Tax

Validity of assessment u/s 153A - No valid approval u/s 153D - In the case before us the Addl. CIT has though not expressly expressed his inability to analyze the issues....
September 24, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Income accrued in India - It is also not understood as to how the appellant-Revenue can contend that the respondent-assessee does not......
September 24, 2021 Case Laws Income Tax

Allowable revenue expenditure u/s 37(1) - Writing off of advance given to the Director - waiver of excess remuneration paid to the Director - The provisions of Section......
September 24, 2021 Case Laws Income Tax

Unexplained cash credit u/s 68 - assessee has claimed to sell the share very high as compared to Bombay Stock Exchange quoted price - Prima facie there has to be some......
September 24, 2021 Case Laws Income Tax

Disallowance on account of depreciation on the amount written back from Capital Reserve - Determination of Cost of capital assets u/s 43(6) - The waiver of loan in the......
September 24, 2021 Case Laws Income Tax

TDS u/s 194C - Addition u/s 40(a)(ia) - if assessee complies with the provision of section 194(6), no disallowance u/s. 40(a)(ia) is permissible even though there is......
September 24, 2021 Case Laws Income Tax

Unexplained cash credit - unsecured loan u/s 68 - The assessee has limited means to call for elaborate information required by AO. Looking to the list of documents filed....
September 24, 2021 Case Laws Income Tax

Penalty u/s 271(1)(b) - default of non-compliance of the statutory notice issued under section 142(1) r.w.s. 129 - where the assessment order was finally passed u/s......
September 24, 2021 Case Laws Customs

Classification of goods and benefit of exemption - cellular telephones - it cannot be said that the learned Tribunal has committed any error in allowing the appeals......
September 24, 2021 Case Laws Customs

Criminal complaint for offence u/s 132, 35 (1)(i)(A) & 135(1)(i)(C) of Customs Act - Export of restricted goods by misdeclaring as different goods - Money Laundering -......
September 24, 2021 Case Laws Indian Laws

Seeking grant of Bail - smuggling - contraband item - Heroin - The High Court has clearly overlooked crucial requirements and glossed over the circumstances which were......
September 23, 2021 Case Laws GST

Grant of anticipatory bail - pendency of proceedings / inquiry before respondents - If the applicants cooperate with the inquiry, there is no requirement of their arrest....
September 23, 2021 Case Laws GST

Restoration of registration of petitioner - registration of petitioner was cancelled by himself - it is directed that the request of the petitioner made by way of two......
September 23, 2021 Case Laws GST

Condonation of delay in filing petition - sufficient ground to condone the delay or not - Grant of default bail - The delay in filing the revision appears to be......
September 23, 2021 Case Laws Income Tax

Condonation of delay in filing the appeal before CIT(A) - In the case at hand, the time limit to file appeal expired on January 18, 2020, and the condonation of delay......

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C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...