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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 1051 to 1100 of 5067 Records

1 ....18 19 20 212223 24 25 26........ 102

October 19, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - no income under the head income from House Property has been offered by the assessee during the year under......
October 19, 2021 Case Laws Income Tax

Expenditure on account of freebies to medical professionals - deduction u/s 37(1) - It is an open secret, secret if it is, that all these freebies extended by the......
October 19, 2021 Case Laws Income Tax

Bogus LTCG - Violation of principles of natural justice - before making addition in the hands of assessee proper opportunity of cross examining and opportunity to reply.....
October 19, 2021 Case Laws Income Tax

Losses written off - ‘business loss’ or ‘capital loss - The present facts of the assessee’s case shows that the investment was made not for the purpose of expansion of......
October 19, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - lack of inquiry v/s inadequate inquiry - apparently from the records and as per the observations of the Ld. PR. CIT, coupled with the failure......
October 19, 2021 Case Laws Income Tax

Penalty levied u/s. 271(1)(c) - undisclosed income surrendered during the course of survey - Assessee cannot be held to have concealed or furnished the particulars of......
October 19, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - unexplained cash credit under section 68 - AO has verified the information submitted by the assessee based on the directions from co-ordinate......
October 19, 2021 Case Laws Income Tax

Addition u/s 68 - unsecured loan - unexplained cash credit - the assessee has discharged the primary onus by proving the identity of the creditor, genuineness of the......
October 19, 2021 Case Laws Income Tax

Penalty levied u/s 271 CA - violation of provisions of section 206C - tax collected at source is deposited, interest levied thereon have also been deposited and form......
October 19, 2021 Case Laws Customs

Illegal clearance of consignment - consignment was cleared manually without making any entry by the Customs Department - Taking note of the tardy, casual and......
October 19, 2021 Case Laws Customs

Applicability of precedent judgements - Refund of SAD - rejection on the ground of time limitation - Doctrine of precedence only mandates that it is the ratio in the......
October 19, 2021 Case Laws Service Tax

Rejection of declaration for Tax Relief under the provisions of Sabka Vikas [Legacy Dispute Resolution) Scheme, 2019 - mistake apparent on record or sufficient reasons......
October 19, 2021 Case Laws VAT and Sales Tax

Levy of entertainment tax - charges collected from students by the petitioner for utilizing facilites of MARENA - In the present case also we are dealing with an......
October 19, 2021 Case Laws Indian Laws

Dishonor of Cheque - locus standi to file the complaint under Section 138 of NI Act - Since complainant specifically pleaded in the complaint that he is proprietor of......
October 18, 2021 Case Laws Income Tax

Validity of assessment u/s 144 r.w.s. 144B - As argued assessment order is an exact reproduction of the draft assessment order except one sentence which has been added......
October 18, 2021 Case Laws Income Tax

Assessment u/s 153A - the concluded assessments cannot be interfered unless there is incriminating material discovered from the seized documents belonging or pertaining.....
October 18, 2021 Case Laws Income Tax

Disallowance of depreciation - no business activity was carried out by the assessee company - The use of individual asset for the purpose of business may be examined......
October 18, 2021 Case Laws Income Tax

Taxability of write back of 'Non-Plan Government Loans' claiming the same to be capital receipts not chargeable to income-tax - it could not be said that the assessee......
October 18, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Disallowing claim of weighted deduction of 175% under section 35(l)(ii) on the ground that donation receipt is not submitted -......
October 18, 2021 Case Laws Income Tax

Loss arising from Inventory write off - disallowance of shortage in the value of inventory - shortfall in inventory - the assessee has engaged the services of a leading.....
October 18, 2021 Case Laws Income Tax

Exemption u/s 11 - Denial of exemption as assessee is into providing buses on hire for excursion, wedding, pilgrimage etc., to general public and charges for such......
October 18, 2021 Case Laws Income Tax

Disallowance u/s 37 (1) on account of 'job charges' - onus to prove - Disallowance of 10% of the expenses - Having accepted the books of accounts, disallowing 10% of the....
October 18, 2021 Case Laws Income Tax

Nature of receipt - money received by the assessee for issue of shares but the shares could not be issued due to contravention of FEMA guidelines - AO treated the same......
October 18, 2021 Case Laws Income Tax

Addition on account of inflation of purchases - suppliers were not maintaining the stock register and their books of accounts were rejected at the time of assessment......
October 18, 2021 Case Laws Customs

Valuation of imported goods - related party transaction - rejection of declared value - failure of the appellant to submit evidence of identical/contemporary imports -......
October 18, 2021 Case Laws Customs

Absolute confiscation - import of Peas (Pisum Satvium) including Yellow Peas, Green Peas, Dun Peas and Kaspa Peas - restricted item or not - The Hon'ble Supreme Court in....
October 18, 2021 Case Laws Customs

Revocation of Customs Broker License - Forfeiture of security deposit - levy of penalty - mis-declaration on part of the Exporter - violation of the provisions of......
October 18, 2021 Case Laws Customs

Revocation of Customs Broker License - proceedings have taken place without supplying the relied upon documents to the appellant - violation of principles of natural......
October 18, 2021 Case Laws Insolvency and Bankruptcy

Admissibility of application filed under CIRP during pendency of the proceeding of SARFAESI Act, 2002 - extension of period of limitation as per section 18 of Limitation....
October 18, 2021 Case Laws Service Tax

Refund of unutilized CENVAT Credit - rejection on the ground that the appellant did not debit the amount of refund claimed at the time of fling the refund claim - the......
October 18, 2021 Case Laws Service Tax

Levy of service tax - service to financial institutions in relation to selling of their loan products to their customers - taxability of commission - It is abundantly......
October 18, 2021 Case Laws Indian Laws

Removal of names of the petitioners from the list of wilful defaulters - This Court is of the view that the names of the writ petitioners cannot be removed from the list....
October 16, 2021 Case Laws Income Tax

Claim of interest expenditure on loan - put to use - Tribunal was right in allowing the appeal filed by the assessee and holding that the term “put to use” applies to......
October 16, 2021 Case Laws Income Tax

Addition u/s 68 - unsecured loan - Very fairly, the learned Senior counsel has submitted that, specifically that chance of personal hearing, though was not asked by the.....
October 16, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Scope of conditions as envisaged as per provisions of Section 151 - in the present case, the conditions U/s 151 of the Act for......
October 16, 2021 Case Laws Income Tax

Appeal before the CIT(A) against the draft order - It is only the appeal filed by the assessee against the order u/s 144C(3) passed by the AO on 23.01.2020 that an......
October 16, 2021 Case Laws Income Tax

Rate of tax u/s 115A - Incorrect tax rate applied by the assessing officer on the income offered by the assessee - if strict and literal interpretation of a statutory......
October 16, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - The power of the Commissioner under Section 263 of the Act is in the nature of supervisory jurisdiction. This power is granted to correct an......
October 16, 2021 Case Laws Income Tax

Exemption u/s 10(10D) on the maturity value of the Keyman Insurance Policy - Assessee received the amount on maturity of Keyman Insurance Policy after coming into effect....
October 16, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Reopening based on information of investigation wing - Bogus purchases - two well known entry operators of the country provided bogus......
October 16, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Even if we agrees to the contention of the Ld. A.R. of the assessee that Explanation 2(c ) below section 263(1) of the Act is not applicable......
October 16, 2021 Case Laws Income Tax

Revision u/s 263 - scope of limited scrutiny - PCIT has directed the AO to pass the assessment order afresh ignoring that when the case is selected for limited scrutiny,....
October 16, 2021 Case Laws Insolvency and Bankruptcy

Supersession of Board of Directors of respondent No.2 - appointment of the administrator further mentioning that respondent No.1 intends to shortly initiate the process.....
October 16, 2021 Case Laws Insolvency and Bankruptcy

CIRP process - security deposit and/or intercorporate deposit - Whether this ‘Security Deposit’ and the interest thereon would fall within the ambit of the definition of....
October 16, 2021 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - timeline prescribed in the liquidation proceedings or not - Since the objective of the IBC is to prefer resolution over liquidation and....
October 16, 2021 Case Laws Service Tax

SEZ units - refund of service tax paid on input services used in the authorized operations - rejection of claim on the ground that the refund claim is filed beyond the......
October 16, 2021 Case Laws Service Tax

Refund of service tax paid - Export of services or not - intermediary - Rule 2(f) read with Rule 9 of Place of provision of Service Rules, 2012, clearly provides that......
October 16, 2021 Case Laws Service Tax

Classification of service - Franchise Service or not - one stop painting solution to the customers - When there is a specific clause in the agreement which bars the home....
October 16, 2021 Case Laws Central Excise

Benefit of Exemption - When the dyed yarn is made out of twisted yarn and the twisted yarn in turn is made out of duty paid or draw twisted yarn the dyed yarn is also to....
October 16, 2021 Case Laws Central Excise

Valuation - Nature of amount received - the appellant received some amount from the buyers of scrap and some amount from Honda India for the value of the auto parts -......

1 ....18 19 20 212223 24 25 26........ 102

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F: Stock damaged in recent floods

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

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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