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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 1151 to 1200 of 5067 Records

1 ....20 21 22 232425 26 27 28........ 102

October 12, 2021 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) incurred on money borrowed & invested for purchase of office premises - the interest has been rightly claimed as business......
October 12, 2021 Case Laws Income Tax

Disallowance on account of expenses incurred on corporate social responsibility - Both the lower authorities have disallowed the expenses only on the ground that......
October 12, 2021 Case Laws Money Laundering

Seeking grant of Anticipatory Bail - Money Laundering - In the instant cases, grant of anticipatory bail at the stage of investigation may frustrate the investigating......
October 12, 2021 Case Laws Service Tax

Refund claim - Applicability of time limitation on refund of service tax - assessee paid service tax on the LPC inadvertently - Indisputably, the exemption notification.....
October 12, 2021 Case Laws Service Tax

Demand of service tax - Valuation - Inclusion of TDS portion of the royalty paid to the foreign company - On the plain reading of Section 67 with Rule 7 of Service Tax......
October 12, 2021 Case Laws Service Tax

Refund of service tax - amount was paid under protest or not - time limitation - in the appeal filed, wherein the appellant stated that they have deposited the tax in......
October 12, 2021 Case Laws Central Excise

Recovery of refunded earlier, deposited by each of the petitioners as Education Cess and Secondary and Higher Education Cess - erroneous refund or not - under the facts.....
October 12, 2021 Case Laws Central Excise

CENVAT Credit - provision made in the books of accounts on account of Non-Moving Inventory, without reducing (writing down) the value of inventory - Rule 3(5B) of Cenvat....
October 12, 2021 Case Laws Indian Laws

Requirement of pre-deposit - Direction to deposit 75% of the awarded amount in terms of Section 19 of Micro, Small and Medium Enterprises Development Act, 2006 -......
October 11, 2021 Case Laws GST

True owner of goods which have been seized - Section 129(3) of the UP GST Act, 2017 - While the Revenue Counsel would contend that the goods are not traceable to a......
October 11, 2021 Case Laws GST

Cancellation of registration of the petitioner - The competent authority can condone the delay for filing the returns, in the attending facts and circumstances, more so,....
October 11, 2021 Case Laws Income Tax

Exemption u/s 10 (23C) (iiiad) denied - clubbing the voluntary contributions received by the appellant Society with the receipts of the educational institution -......
October 11, 2021 Case Laws Income Tax

Disallowance of provision for commission expenses - In the instant case, the assessee is aware that it would be liable to pay commission amount to the agent when the......
October 11, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - double deduction u/s 80IB - In the reasons for re-opening, there is not even a whisper as to what was not disclosed. In our view, this.....
October 11, 2021 Case Laws Income Tax

Denial of principles of natural justice - Less time to respond to SCN - As assessing officer ought to have stated as to why he gave only one day notice to respond and......
October 11, 2021 Case Laws Income Tax

Disallowance of “Provision for leave travelling allowance” - the liability to pay would arise in the hands of the assessee only when an employee makes a claim. - order......
October 11, 2021 Case Laws Income Tax

Disallowance of interest u/s. 36(1)(iii) - partners of the assessee firm had over withdrawn an amount as in excess of what was brought by them in the firm - the assessee....
October 11, 2021 Case Laws Income Tax

Addition made towards disallowance of finance charges - As assessee has paid huge interest on borrowed funds. The assessee has not furnished satisfactory explanation for....
October 11, 2021 Case Laws Income Tax

Cancellation of registration u/s. 12AA(3) - amendment in trust deed - Proof of change of object charitable - CIT(E) can cancel the registration only in situations,......
October 11, 2021 Case Laws Income Tax

Income accrued in India - Interest income from foreign currency loan and Securities - proof of beneficial ownership of funds - eligibility ot claim exemption under......
October 11, 2021 Case Laws Income Tax

Disallowance on account of provision for expenses made under normal provisions of the Act as well as in the computation of book profits u/s.115JB - The assessee company.....
October 11, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Assessment was framed by the assessing officer for a limited scrutiny - Once the AO had scrupulously discharged the duty assigned to him, it......
October 11, 2021 Case Laws Income Tax

Income accrued in India - Amount accrued to the Assessee from another group company in India on account of management support costs - FTS under the India- Singapore DTAA....
October 11, 2021 Case Laws Income Tax

Disallowance of travelling expenses - Even before us, assessee has not filed any evidence to justify the travelling undertaken in a foreign country. It was only......
October 11, 2021 Case Laws Income Tax

Deemed rent u/s. 23(4) - Deemed rental income on unsold flats - In the present case that there is no dispute that the profits of the business of construction by the......
October 11, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Defective notice u/s 274 - non specification of charge - AO has miserably failed to specify in the notice issued under section 274 read with......
October 11, 2021 Case Laws Income Tax

TP adjustment on account of AMP expenditure - International transaction u/s 93B - Unless it was shown that there was such an arrangement which resulted into any direct......
October 11, 2021 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection of application under SVLDRS - it will be completely illogical and contrary to the object of the......
October 11, 2021 Case Laws Central Excise

Extended period of limitation - Method of Valuation - section 4 or section 4A of Central Excise Act or not - there cannot be any reason to hold in the instant case that.....
October 11, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - escaped turnover - it is only a summon to the petitioner to appear for a personal hearing, this should have been proceeded by a proper......
October 11, 2021 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of Directors, who are not signatories to the cheques - the allegations in the complaint are that at the time at which the......
October 9, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - power to review v/s power to reassess - Only material relied upon by the assessing officer, in this case, is the material supplied by......
October 9, 2021 Case Laws Income Tax

Income in the hands of HUF or members - amount in the name of joint members of HUF - The assessee declaring his income by filing a revised income and offering to tax the....
October 9, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit in the nature of unsecured loan received from three entities - tribunal deleted the addition - All the ingredients contemplated....
October 9, 2021 Case Laws Income Tax

Rectification u/s 154 - incorrect carry forward of loss - We reserve liberty to the assessee to file an application under Section 119(2)(b) of the Act before the......
October 9, 2021 Case Laws Income Tax

Penalty order u/s 271AAA - disclosure of additions income pursuant to search u/s 132 - In the present case the assessee has disclosed the entire source of income and......
October 9, 2021 Case Laws Income Tax

Revision u/s 263 - Explanation-2 to section 263 of the Act does not give a uncontrolled & unbridled power to the revisional Commissioner to reopen a completed assessment....
October 9, 2021 Case Laws Income Tax

Penalty u/s 271D - Default u/s 269SS - cash loan(s) availed form its Managing Director in current account - day-to-day emergency expenses - AO directed to examine that......
October 9, 2021 Case Laws Income Tax

Nature of expenditure - The expenditure is not capital in nature, because the assessee has not acquired any technical know-how or asset, but what was received from......
October 9, 2021 Case Laws Income Tax

Assessment passed u/s.153A - Presumption in case of seized documents - Assessee’s son was also covered under the search in the same premises and the document found from.....
October 9, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition on different ground - the Assessing Officer has accepted the objections of the assessee, and has not assessed or reassessed......
October 9, 2021 Case Laws Customs

Classification of the goods described in the Bills of Entry - eNodeB BTS/Micro Cell BTS/Femto Cells BTS/Pico Cells BTS - The goods deserve to be classified under CTH......
October 9, 2021 Case Laws Customs

Re-classification of imported goods - cut and polished diamonds - While the impugned goods may not be ‘rough diamonds’ as mined and may have undergone working before its....
October 9, 2021 Case Laws Insolvency and Bankruptcy

Seeking the ‘Expression of Interest’ be considered - Approval of Resolution Plan - Section 30(6) of IBC - The legislative intent of the statute together with the fact......
October 9, 2021 Case Laws Central Excise

CENVAT Credit - input services - services availed for setting up of Coal Handling Plant - The services used for setting up of the factory even after 01.04.2011 would be.....
October 9, 2021 Case Laws Central Excise

Valuation - inclusion of amortised cost of patterns - The appellants have amortised the full value of patterns supplied to them by their client. It is neither legal nor.....
October 9, 2021 Case Laws VAT and Sales Tax

Refund of sales tax - The right to seek the refund having been crystalised on September 30, 2011 and in any case as the order rejecting refund is passed on September 20,....
October 9, 2021 Case Laws Indian Laws

Dishonor of Cheque - on the basis of compromise deed relief granted to accused - violation of terms of settlement agreement - In the event that the compromise deed is......
October 8, 2021 Case Laws GST

Refund claim - Rule 97A of the Central Goods and Services Tax (CGST) Rules, 2017 - Once the application had been processed and or order passed, which has attained......
October 8, 2021 Case Laws GST

Levy of GST - Supply or not - leasing services - contribution paid/payable by the members towards Development Cost of the Bourse for the promotion of Exports of Gem and.....

1 ....20 21 22 232425 26 27 28........ 102

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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

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