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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 1101 to 1150 of 5067 Records

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October 14, 2021 Case Laws GST

Refund of unutilized ITC - exports of goods which are having NIL rate of export duty - first proviso to section 54(3) of CGST/ SGST Act - The circular dated 20.09.2021,.....
October 14, 2021 Case Laws GST

Grant of default bail - constructive custody or not - The submission of the petitioner that the petitioner despite being on interim bail shall be treated in constructive....
October 14, 2021 Case Laws GST

Provisional attachments of property - Section 83 of CGST Act - None of the stipulations specified in the aforesaid judgment are evident in the orders impugned in this......
October 14, 2021 Case Laws GST

SEZ unit - Refund of unutilized Input Tax Credit - entity to seek a refund - On a combined reading of Section 54 and Rule 89, the restriction which has been read into......
October 14, 2021 Case Laws GST

Classification of services - Job-work or not - processing and conversion of Plain Polyester Film into processed All Types of Polyester films - the impugned services......
October 14, 2021 Case Laws GST

Exemption from payment of GST - various activities performed by the applicant - activity in relation to any function entrusted to a Panchayat under article 243G of the......
October 14, 2021 Case Laws GST

Classification of goods - rate of GST - HSN code - Turbilatex C-reactive protein (CRP) infinite - HbA1c infinite - The subject goods are covered under Schedule II Serial....
October 14, 2021 Case Laws GST

Classification of services - Job Work - rendering of premium CED Coating, Powder Coating and metal finishing coating services - The activity of the Applicant fits the......
October 14, 2021 Case Laws GST

Valuation - inclusion of amount reimbursed by the client - amount of wages / salaries, EPF/ ESI etc. - deductions available under Section 15 of the CGST Act do not......
October 14, 2021 Case Laws GST

Exemption from GST - amount received from the customers claiming the benefit of PMAY scheme - Applicability of Notification No. 01/2018 of central tax (rate) - Yes the......
October 14, 2021 Case Laws Income Tax

Undisclosed income - addition on the basis of amount reflected in Form No.26AS - No dispute with regard to the fact that the AO taxed the entire difference of receipts -....
October 14, 2021 Case Laws Income Tax

TP Adjustment - risk based assessment and selection of comparable - The glaring fallacy in the approach of the TPO lies on the fact that he has adopted FOB cost of goods....
October 14, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - AO did not issue the notice under section 143(2) - It is the discretion of the Assessing Officer to accept the return of......
October 14, 2021 Case Laws Income Tax

Maintainability of appeal in the name of a dead person - We deem it proper to restore the issue to the file of the CIT(A) with a direction to grant one more opportunity.....
October 14, 2021 Case Laws Customs

Jurisdiction - power of Additional Director General (DRI) to issue SCN - proper Officer - The Additional Director General, DRI, Ludhiana is not a proper Officer to issue....
October 14, 2021 Case Laws Companies Law

Oppression and Mismanagement - The appellants are critical of the Special Officer appointed by the learned National Company Law Tribunal (who was appointed to ensure......
October 14, 2021 Case Laws Service Tax

Refund of service tax paid as pre-deposit - duty paid under protest - The CA certificate is only a self serving document which cannot be considered as a conclusive proof....
October 14, 2021 Case Laws Central Excise

Refund - Applicability of doctrine of unjust enrichment - Revenue cannot pick and choose the assessment years for challenging the orders having similar effect. Moreover,....
October 14, 2021 Case Laws Central Excise

Clandestine Removal - threshold limit of SSI Exemption - third party evidences reliable or not - It is settled that statements of dealers and transporters and the......
October 14, 2021 Case Laws VAT and Sales Tax

Constitutional validity of levy of VAT on Extra Neutral Alcohol (ENA) - post GST regime - alcoholic liquor not for human consumption or industrial alcohol or non-potable....
October 13, 2021 Case Laws GST

Seeking withdrawal of best judgment assessment orders passed - return filed within (granted extended) time or not - If that were to be so, though the period of 30 days......
October 13, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - validity of reason to believe - during the scrutiny assessment, the case was discussed with the assessee on four dates,......
October 13, 2021 Case Laws Income Tax

Estimation of cost of extraction of ore - AO gravely erred in relying upon the valuation report submitted by a Registered Valuer while assessing the income of the......
October 13, 2021 Case Laws Income Tax

Correct head of income - lease income received by the assessee - the income earned by the assessee by constructing the shopping mall and letting out the same by......
October 13, 2021 Case Laws Income Tax

Disallowance u/s.36(1)(ii) of interest expenditure on loans availed - assessee has made advance loans to directors and sister concerns - without any application of mind,....
October 13, 2021 Case Laws Income Tax

Transfer pricing - international transactions - Determination of the nature of services availed by the assessee - We observe that the rendition of services by Nalco, USA....
October 13, 2021 Case Laws Income Tax

Penalty u/s. 271(1)(c) - unexplained cash credit u/s. 68 - Once, the substantial question of law on the quantum proceedings is admitted by the Hon'ble High Court, the......
October 13, 2021 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payments made by the assessee above ₹ 20,000/- in a single day - when old ornaments are sold in dire need then why an unknown person....
October 13, 2021 Case Laws Customs

Detention of detenue - Smuggling of goods/abetting the smuggling of goods - seizure of gold - Though we are conscious of the fact that the period of detention would come....
October 13, 2021 Case Laws Customs

Seeking permission to mutilate the imported goods - Waste Paper – White Wet Strength Waste - section 24 of Customs Act - There shall be a direction to the respondents to....
October 13, 2021 Case Laws Customs

Valuation of imported goods - Glass Chaton of various varieties - rejection of declared value - enhancement of value based on NIDB data - The order is set aside and......
October 13, 2021 Case Laws Service Tax

Denial of CENVAT Credit with penalty - suppression of facts or not - The material on record does not indicate that the respondent-Bank has indulged in any one of the......
October 13, 2021 Case Laws Service Tax

Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the......
October 13, 2021 Case Laws Central Excise

Cenvat Credit - LPG, Exempt goods or not - The LPG generated during the course of manufacture of motor sprit (MS), High Speed Diesel Oil, aviation Turbine fuel (ATF),......
October 13, 2021 Case Laws Central Excise

Classification of goods - Nimbooz - fruit pulp or fruit juice based drinks - ‘Nimbooz’ would be classifiable under CETH 2202 10 20 of the First Schedule to the Central......
October 13, 2021 Case Laws Indian Laws

Jurisdiction - power of National Green Tribunal (NGT) to exercise Suo Motu jurisdiction - The NGT, with the distinct role envisaged for it, can hardly afford to remain a....
October 13, 2021 Case Laws Indian Laws

Professional and/or other misconduct - Chartered Accountant (CA) - Where the Council has found any member of the Institute to be guilty of misconduct, it is required......
October 13, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - acquittal of the accused - rebuttal of statutory presumption u/s 139 - earlier transaction had been settled by repayment i.....
October 12, 2021 Case Laws GST

Manner of pre-deposit - To be made in cash or by debiting the electronic credit ledger (ECRL)/ ITC - The Court is unable to find any error having been committed by the......
October 12, 2021 Case Laws GST

Attachment of Bank Accounts of petitioner - The power conferred upon an authority under Section 83 is substantial and with great power comes great responsibility. The......
October 12, 2021 Case Laws GST

Benefit of exemption from GST - e-Procurement transaction fee collected on behalf of ITE&C Department of Telangana State Government towards online tenders’ - The......
October 12, 2021 Case Laws GST

Exemption from GST - Godown Rent collected from the CCI - CCI has purchased raw cotton from farmers in the primary market and then processed it in ginning mills on job......
October 12, 2021 Case Laws Income Tax

Validity of re-assessment notice issued under the erstwhile section147/148 after 1.4.2001 without following the mandate of new section 148A - In absence of any specific.....
October 12, 2021 Case Laws Income Tax

Disallowance u/s 36(1)(va) - delayed payment of ESI/EPF - if the employees‟ contribution is not deposited by the due date prescribed under the relevant Acts and is....
October 12, 2021 Case Laws Income Tax

Benefit of accumulation of income u/s.11(2) - denial of claim on non-submission of Form No.10 along with return of income - In this case, the assessee claims that......
October 12, 2021 Case Laws Income Tax

Whether the paper company is engaged in any tax evasion? - Income Tax Act has been amended by incorporating the provisions of PoEM, GAAR for bringing such transactions......
October 12, 2021 Case Laws Income Tax

MAT - Deduction for provision of bad and doubtful debts while computing book profits u/s.115JB - There is absolutely no quarrel that the case does not fall under Clause.....
October 12, 2021 Case Laws Income Tax

Validity of reopening of assessment - validity of approval from a superior authority - when 151(2) of the Act mandates that sanction to be taken for issuance of notice......
October 12, 2021 Case Laws Income Tax

Accrual of income / Undisclosed income - Nature of advance money received - The amount so received is only for carrying out the development work in terms of the......
October 12, 2021 Case Laws Income Tax

Addition u/s. 68 - allegation of accommodation entries taken by assessee - initial burden to prove - once the initial burden is discharged by the assessee the burden......

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

F: Transfer of ITC without filing ITC-02

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A: No GST is applicable for the services provided by the Director under p...

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

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