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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 1251 to 1300 of 5067 Records

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October 6, 2021 Case Laws Central Excise

Classification of goods - Autoclave - Glass bead Sterilizer - Steam Clave - Hot Air Sterilizer - While the Central Excise Tariff has only Rules of Interpretation, the......
October 6, 2021 Case Laws Service Tax

Demand of service tax on ross-border transactions - place of provision of services - The saddling of demand on the one manifest aspect of service transactions, viz.,......
October 6, 2021 Case Laws Income Tax

Unexplained cash credit u/s. 68 - Onus to prove - By observing that the assessee in the present case, has been able to discharge the initial burden to establish the......
October 6, 2021 Case Laws Income Tax

Computation of book profit u/s. 115JB of the Act by excluding prior period item - difference in net profit/loss taken by the assessee and the AO on account of provision.....
October 6, 2021 Case Laws Income Tax

TDS u/s 195 - addition u/s 40(a)(i) - Since, there was clear law by the decision of Hon'ble Supreme Court, the assessee has made payment without deducting tax at source.....
October 5, 2021 Case Laws GST

Classification of goods - rate of tax - Aluminium Composite Panel / sheet - the Aluminium Composite Panel/Sheet is covered under HSN Code 7606. - The rate of tax on......
October 5, 2021 Case Laws GST

Grant of default bail - alleged violation of Central Goods and Service Tax Act, 2017 - The GST officers are not the police officers, therefore, they are not required to.....
October 5, 2021 Case Laws Customs

Jurisdiction - misuse of Export Incentive Scheme - power of Directorate of Revenue Intelligence to investigate - there being no real threat of infringement of any of its....
October 5, 2021 Case Laws Service Tax

Condonation of delay of 815 days in filing appeal - initially the appeal was filed before wrong forum - In view of the said factual circumstances, this Court feel that......
October 5, 2021 Case Laws Indian Laws

Recovery of suit amount on the basis of promissory note - Money Suit - legally enforceable debt or not - If the suit transaction falls within the scope of a debt relief.....
October 5, 2021 Case Laws Customs

Advance License scheme - Invocation of Bank Guarantee - failure to achieve export obligation - waiver of statutory interest - A combined reading of clauses 4.28 (i),......
October 5, 2021 Case Laws Customs

Interest on refund - The contention of the respondent-importer that even if the application was defective, the same at the most may amount irregularity and hence, the......
October 5, 2021 Case Laws GST

Seeking provisional release of confiscated goods alongwith the conveyance - It is directed that if the petitioner fulfills the conditions as laid down under Rule 140(1).....
October 5, 2021 Case Laws Central Excise

Clandestine removal - Clinker - It is not for the respondent to show that they have not actually manufactured any final product out of this limestone found short. It is.....
October 5, 2021 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - receipts under the heads ‘Revenue from test laboratory ‘and ‘consultancy receipts ‘ - Commercial activity or not - The....
October 5, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - PCIT has not disputed the nature of the investments being strategic investment made for the purpose and in course of the business of the......
October 5, 2021 Case Laws Income Tax

Nature of expenditure - Deduction on account of capital work-in-progress written off in computation of its income - The ITAT’s view that if an expenditure is incurred......
October 5, 2021 Case Laws Income Tax

Penalty u/s. 271G - assessee did not provide any basis for comparing the transactions and it failed to provide any alternative method to benchmark the transactions which....
October 5, 2021 Case Laws Income Tax

Addition u/s 56 - allotment of shares through right issue @1 per share - difference between FMV and the consideration paid by the assessee - the fact that intent of......
October 5, 2021 Case Laws Income Tax

TDS u/s 194H - Addition u/s 40(a)(ia)- assessee has paid Bank Guarantee Commission to Scheduled Banks approved by RBI - In the present case it is one of the banking......
October 5, 2021 Case Laws Income Tax

Black money - Liability of the appellant to be assessed under the provisions of BMIT Act 2015 - Definition of undisclosed asset in the back money act clearly provides......
October 4, 2021 Case Laws GST

Classification of services - rate of GST - works contract - original works pertaining to railways - first high speed rail line i.e. bullet train in times to come and for....
October 4, 2021 Case Laws GST

Classification of goods - Marine-pressure tight and Non-Pressure tight cables, specially made and designed for use in the warship - The marine pressure tight cables and.....
October 4, 2021 Case Laws GST

Classification of goods - rate of GST - Plastic Mechanical Liquid Dispensers - parts of general use - The goods are parts of general use as they can be fitted/screwed......
October 4, 2021 Case Laws GST

Classification of goods - cotton grey fabrics - Irrespective of the fact as to whether the fabric of the appellant fulfills the criteria for classification under Heading....
October 4, 2021 Case Laws GST

Classification of goods - rate of GST - supply of Fly Ash Bricks - Fly Ash Blocks - since the ‘Fly Ash Bricks’ (containing 60% fly ash content) manufactured and supplied....
October 4, 2021 Case Laws GST

Classification of goods - rate of GST - Rice Bran (22+Oil) - The product of the appellant is classifiable under Chapter Heading 2302 and conforms to the description......
October 4, 2021 Case Laws GST

Levy of GST - international transactions - goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods.....
October 4, 2021 Case Laws GST

Valuation - inclusion of reimbursement of expenses - the appellant has charged the amount spent by them towards arrangement/providing of ATF for flying of Helicopter in.....
October 4, 2021 Case Laws Income Tax

Disallowance u/s 10B - The term ‘manufacture’ has not been defined in Section 10B after the amendment was carried out in the year 2001. That has created an ambiguity if.....
October 4, 2021 Case Laws Income Tax

Set off of the brought forward losses against the income from other sources - Ld. CIT (A) has rightly decided that, “although interest income has been shown as income......
October 4, 2021 Case Laws Income Tax

Additions towards bogus purchases - Non genuine purchases of fabric made by the appellant - Opening of the bank account by the suppliers in the same bank in which......
October 4, 2021 Case Laws Income Tax

Revision u/s 263 - as per CIT assessment framed by the AO under section 143(3) read with section 147 of the Act as erroneous insofar prejudicial to the interest of......
October 4, 2021 Case Laws Income Tax

Assessment u/s 153A - unexplained cash credit u/s 68 - addition based on statement - Such confessions have been retracted and then the addition could not withstand the......
October 4, 2021 Case Laws Customs

Re-export the Gold Dore Bars - review petition - The petitioner sought a clarification from the DGFT. We have reproduced the query raised by the petitioner specifically.....
October 4, 2021 Case Laws Customs

Smuggling - Detention order - Illegal availment of duty drawback - Since, as the record discloses, the last act which the petitioner undertook, and which may amount to......
October 4, 2021 Case Laws Customs

Jurisdiction - power of Directorate of Revenue Intelligence to issue a SCN under Section 28(4) of the Act - the proceedings initiated under Section 28 of the Customs Act....
October 4, 2021 Case Laws Customs

Validity of summon issued - for want of furnishing of certain documents, that has been quashed by this Court and accordingly, the respondent was directed to proceed......
October 4, 2021 Case Laws Customs

Seeking refund of amount debited from the MEIS scrips issued to the petitioner in cash - What is the duty to be imposed on the imported goods first be calculated and......
October 4, 2021 Case Laws Customs

Denial of benefit of exemption under EPCG licience - The only allegation is that the appellant has not applied for and obtained a relaxation which is not the requirement....
October 4, 2021 Case Laws Customs

Refund of Customs Duty - duty paid under protest - rejection on the ground that the transfer bonds in which the goods were transferred from Vizag Customs to EOU Bheemli.....
October 4, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The burden of prima facie proving occurrence of the default and that the application filed under Section 7 of the Code is within the period of......
October 4, 2021 Case Laws Service Tax

Place of provision of services - Rule 6 of the Place of Provision of Service Rules, 2012, provides and clarifies that in case of any cultural or sporting event and/or......
October 4, 2021 Case Laws Service Tax

Rejection of sales turnover - Non-filing of returns - There is no such assumption and presumption available to the Adjudicating Authority for rejection of sales turnover....
October 4, 2021 Case Laws Central Excise

Recovery of erroneous refund / irregular Cenvat credit availed - Demand of duty with interest - allegation of misuse of Area based exemption - On examination of......
October 4, 2021 Case Laws Central Excise

CENVAT Credit - duty paying documents - Debit Note issued by the importer in respect of import of machines - CVD paid there on was passed on to the appellant by way of......
October 4, 2021 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of Independent Directors / company secretary - The complaisant does not particularize the role of the petitioner in regard to......
October 4, 2021 Case Laws Income Tax

Validity of Search proceedings - Both the petitioners have admitted in their respective writ petitions that they in fact did not file ITRs for certain AYs. Even this......
October 4, 2021 Case Laws Income Tax

Return of TDS amount deducted u/s 194A on award passed under motor insurance act - This application is allowed and the Registry is directed to release the amount......
October 4, 2021 Case Laws Income Tax

Rejection of Application under the DTVSV Act 2020 - whether no appeal is pending as on the date specified date i.e. 31.01.2020, whereas the appeal was filed with an......

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

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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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