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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 1001 to 1050 of 5067 Records

1 ....17 18 19 202122 23 24 25........ 102

October 23, 2021 Case Laws Customs

Export Promotion Capital Goods Scheme (EPCG Scheme) - authority calls upon the petitioner to produce various export documents to establish the discharge of export......
October 23, 2021 Case Laws Insolvency and Bankruptcy

Maintainability of appeal before NCLAT - applicability of time limitation - A sleight of interpretation of procedural rules cannot be used to defeat the substantive......
October 23, 2021 Case Laws Insolvency and Bankruptcy

Seeking withdrawal of application filed under section 9 of IBC, 2016 by filing the FORM-FA which is not accepted - Since the CoC has been constituted by the IRP and the.....
October 23, 2021 Case Laws Service Tax

SVLDRS - Quantification of value of tax in relation to settlement of service tax arrears - Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019 - the scheme itself......
October 23, 2021 Case Laws Central Excise

Process amounting to manufacture or not - duty paid cigarettes - affixing brand name, repacked in new pack - In the case in hand, it is an admitted fact on record that......
October 23, 2021 Case Laws VAT and Sales Tax

Input tax credit of VAT paid on the Mining Tippers (and its accessories) which were used in the activity of manufacture or production of iron ore - The Apex Court ruling....
October 22, 2021 Case Laws GST

Detention of goods alongwith conveyance - e-way bill could not be generated immediately - allegation also that the registration of the recipient was being shown as......
October 22, 2021 Case Laws Income Tax

Sworn statements used against the writ petitioner - request for cross-examination - If statements are not going to be used against the writ petitioner, it cannot be......
October 22, 2021 Case Laws Income Tax

Exemption u/s 11 - withdrawing/cancelling the registration u/s.12AA - loose papers found in search relied upon -Such loose sheets are not signed and author of such sheet....
October 22, 2021 Case Laws Income Tax

Transfer pricing adjustments - Location Savings and Imputation of mark-up on pass through costs - this intra-group services rendered by the assessee to the parent......
October 22, 2021 Case Laws Income Tax

Addition u/s 68 - Unexplained cash deposits - Provision to section 68 inserted w.e.f. 1.4.2013 requires the assessee to prove the source of source. This proviso shall......
October 22, 2021 Case Laws Income Tax

Capital gain computation - Addition under the provision of section 50C - At the time of hearing a question was put to the AR to provide the stamp duty value as......
October 22, 2021 Case Laws Income Tax

Credit of TDS - tds deducted on the interest income which accrued the investments offered to tax under the ‘Income Declaration Scheme 2016’ - If after the necessary......
October 22, 2021 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - In the present case, the entire amount in question was taken by the assessee-company on interest and since the interest on the said loan......
October 22, 2021 Case Laws Direct Taxes

Transfer of interest on FD to stranger - The Bank has not produced any instructions issued either by the petitioner or any other person authorised by the petitioner to......
October 22, 2021 Case Laws Customs

Territorial Jurisdiction - Transfer of appeal - seeking issuance of directions not to hear the appeal by the Technical member whose appointment was challenged by the......
October 22, 2021 Case Laws Companies Law

Freezing of Assets and ‘Bank Accounts’ of the Appellant - Opportunity of Hearing provided or not - principles of natural justice - NCLT is directed to pass necessary......
October 22, 2021 Case Laws Service Tax

Levy of service tax - Business Support services - The impugned order has confirmed the demand on the basis that the appellant provided ‘infrastructure support services’.....
October 22, 2021 Case Laws Central Excise

Principles of natural justice - legality and validity of ex-parte order - There is nothing to indicate as to how this affixing at company premise should be construed as.....
October 22, 2021 Case Laws Central Excise

Valuation - inclusion of value of software in the assessable value during clearances of telecom equipment or not - At the time of hearing, the Bench had directed the......
October 22, 2021 Case Laws VAT and Sales Tax

Levy of KST Act and KVAT Act on Liquor - right for disallowing the ITC claimed by the petitioner - There is no cavil with respect to the legal principle enunciated by......
October 22, 2021 Case Laws VAT and Sales Tax

Warrant of arrest - willful defaulter - Recovery of arrears of sales tax dues - The reports of the revenue officials that, the defaulter is living in a highly financial.....
October 21, 2021 Case Laws GST

Validity of SCN - Jurisdiction to issue SCN - validity of proceeding initiated without service of FORM GST-ASMT-10 - Section 74 of the JGST Act, 2017 - although it has......
October 21, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - if the appellant is to be relegated to pursue the appellate remedy, all such findings needs to be vacated, otherwise it......
October 21, 2021 Case Laws Income Tax

Claim of deduction u/s 80P(2)(d) - interest income received from Co-operative Bank - In the present case even though the assessee’s claim of deduction under section......
October 21, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - assessee has claimed deduction u/s 80IB without allowing interest on capital and remuneration to the partners - the same officer has......
October 21, 2021 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - difference between the stamp value and the purchase consideration - the AO made addition only on the basis of additional stamp duty. There......
October 21, 2021 Case Laws Income Tax

Exemption u/s 54 - no documentary evidence to substantiate the claim that any amount was invested for purchase of new residential house except a certificate of builder......
October 21, 2021 Case Laws Income Tax

TDS / Withholding tax u/s 195 - amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for......
October 21, 2021 Case Laws Customs

Levy of Penalty u/s 114 of the Customs Act, 1962 - Smuggling - prohibited goods or not - Export of Red Sander logs under cotton tufted floor mats- colour – The case of......
October 21, 2021 Case Laws Central Excise

Delay in sanction of interest on interest - Applicability of time limitation - whether the delay in sanction of interest on interest beyond the three months, comes......
October 21, 2021 Case Laws VAT and Sales Tax

Principles of natural justice - Assessment of escaped turnover - wrong availment of Input Tax Credit - The impugned order being is set aside solely on the ground that......
October 20, 2021 Case Laws GST

Rejection of application of the petitioner for refund - Writ petition filed instead of appeal before GST Tribunal - It needs no iteration that the Appellate Tribunal is.....
October 20, 2021 Case Laws GST

Validity of demand of GST - summary of show cause in Form GST-DRC-01 under Rule 142(1) - The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule.....
October 20, 2021 Case Laws GST

Seeking grant of regular bail - registration on the basis of fake and forged documents - irregular availment and utilization of ITC - since the petitioner was not named.....
October 20, 2021 Case Laws GST

Detention of goods - adjudication of ownership of goods - The mandate of Section 130 will be defeated if the goods are not released to the person who holds the invoice......
October 20, 2021 Case Laws GST

Validity of Assessment order - works contractor - Direct respond to SCN not given, instead writing was sent to the Executive Engineer of Public Works Department and......
October 20, 2021 Case Laws GST

Seeking grant of Regular Bail - allegation is that firm got registered on the basis of forged and fabricated documents to avail of input tax credit - The offences being.....
October 20, 2021 Case Laws Income Tax

Reopening of assessment post annulling proceeding u/s 153C - The proceeding for re assessment were completed beyond the period of limitation as prescribed under Section.....
October 20, 2021 Case Laws Income Tax

Validity of the assessment framed u/s 147 - As the mandatory notice was not available in the records of the Revenue. Thus it can be inferred that the notice under......
October 20, 2021 Case Laws Income Tax

Validity of assessment initiated u/s.147/148 - Upon careful consideration we are of the opinion that we have already held that reopening in this case is not justified on....
October 20, 2021 Case Laws Income Tax

Penalty levied u/s. 271(1)(c) - estimated rate of profit applied on the turnover of the assessee - in the case on hand the Assessing Officer has only estimated the Gross....
October 20, 2021 Case Laws Customs

Valuation of imported goods - Tin Free Sheets (Secondary/Defective TFSSD) - The enhancement of value of goods merely on the basis of figures given in the table of the......
October 20, 2021 Case Laws VAT and Sales Tax

Refusal to direct stay - When a litigant has a right to prefer a second appeal against an order passed by the first appellate authority, it would be wholly unjust to say....
October 20, 2021 Case Laws VAT and Sales Tax

Quantum of pre-deposit - Considering the justifiable grounds and the bona fide nature of the transaction, the First Appellate Authority when has already ordered the......
October 20, 2021 Case Laws VAT and Sales Tax

Rejection of concessional rate of tax applicable to sales made in favour of Lakshadweep Administration - In the process of interpretation or application, relevant......
October 19, 2021 Case Laws GST

Seeking grant of anticipatory bail - wrongful availment of Input Tax Credit - fake bills - There are provisions in the GGST Act that the registration of the firm can be.....
October 19, 2021 Case Laws GST

Validity of assessment order - The respondent had scrupulously followed Section 75(4) of the GST Act and it was only the appellant who chose not to avail the......
October 19, 2021 Case Laws GST

Maintainability of appeal - filing of TRAN-1 credit denied - permission to file revised Form GST TRAN-1 manually or otherwise to carry forward credit - Like cases should....
October 19, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Non speaking order disposing of objections against reopening - Disposal of this matter is needed as dealing with the objections to the.....

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F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

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A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

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

F: INTERMEDIARY SERVICES OR EXPORT SERVICES