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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 1301 to 1350 of 5067 Records

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October 4, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - setting off of the interest expenses under Section 57 - The figures mentioned in the reason for reopening of assessment are also found.....
October 4, 2021 Case Laws Income Tax

Unexplained cash deposit in the Bank A/c - in the subsequent assessment year the A.O. himself has accepted that the S.B. A/c of the assessee is used for his business......
October 1, 2021 Case Laws GST

Classification of goods - HSN Code - Organic manure - Rule 3(b) of the General Rules for the interpretation of Customs Tariff - The two products namely ‘Phosphate......
October 1, 2021 Case Laws GST

Classification of goods - Zn EDTA (Zinc Ethylenediamine Tetra Acetic Acid) - There is no specific heading in the tariff (CTA, 1975) for classification of the......
October 1, 2021 Case Laws GST

Classification of goods - HSN Code - PAPAD of different shapes and sizes manufactured / supplied by the appellant - the product “different shapes and sizes Papad” is......
October 1, 2021 Case Laws GST

Classification of goods - Mixed Flour which is used for preparing different traditional Indian dishes - ‘Food preparations not elsewhere specified or included’ falling......
October 1, 2021 Case Laws GST

Classification of GST - Rate of GST - Biomass Fired (Steam) Boilers - Agro Waste Thermic Fluid Heater - The products do not conform to the description of the ‘Waste to......
October 1, 2021 Case Laws GST

Classification of services - hiring services - Government entity or not - The appellant has provided ‘equipments on hire’ for ‘live videography’ during the events or......
October 1, 2021 Case Laws GST

Exemption for legal services - Nirma University - Governmental Authority or not - the appellant has not claimed to be satisfying the condition of 90 per cent or more......
October 1, 2021 Case Laws GST

Classification of bio agricultural products - rate of GST - RhizoMyx - Rhizomyco - The products ‘Rhyzomyx’ and ‘Rhyzomyco’ manufactured and supplied by M/s. Novozymes......
October 1, 2021 Case Laws GST

Validity of assessment order u/s 73 - Violation of principles of natural justice - No personal hearing has been granted - non adherence to Rule 142 had caused prejudice.....
October 1, 2021 Case Laws Income Tax

Direct Tax Vivad se Vishwas Act - VSV Act - settlement of the dispute of petitioner for assessment year 2015-16 without withdrawing the interest already granted under......
October 1, 2021 Case Laws Income Tax

Exemption u/s. 54F - The fact that the assessee got the property only in 2018 is due to reasons beyond the control of the assessee, which has been narrated in the......
October 1, 2021 Case Laws Income Tax

TDS u/s 194A - Short deduction of tax /default in tax deduction on interest paid on FDR’s/KDR’s - the CBDT had clarified that on account of the Core Branch Banking......
October 1, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Addition of unexplained cash credit u/s 68 - AO has deemed it fit and proper to treat the cash deposits as the business receipts of the......
October 1, 2021 Case Laws Customs

Seeking provisional release of goods - Withholding the clearance of the petitioners’ silk fabrics, woollen and silk carpets etc. covered under various shipping bills -......
October 1, 2021 Case Laws Indian Laws

Dishonor of cheque - pre-mature filing of complaint before expiry of the statutory period 15 days from the date of deemed service of the demand notice -This Court is of.....
October 1, 2021 Case Laws Indian Laws

Seeking grant of anticipatory bail - The general principles Under Section 170 Code of Criminal Procedure, the most apposite observations are in sub-para (v) of the High.....
September 30, 2021 Case Laws GST

Levy of GST - amount recovered from employee on account of third party canteen services provided by Company - obligation under Section 46 of the Factories Act - As the......
September 30, 2021 Case Laws GST

Classification of services - Benefit of exemption from GST - pure services or not - solid waste management service provided by the applicant to Notified Area Authority,.....
September 30, 2021 Case Laws GST

Classification of services for which royalty paid - Rate of GST - appellant is required to pay Royalty to the Government of Gujarat by calculating an amount per Metric......
September 30, 2021 Case Laws GST

Classification of goods - HSN Code - rate of tax - Zip Roll (i.e. Slide Fasteners) - ‘Zip Rolls’ is classifiable under Tariff Item 9607 20 00 - ‘Zip Rolls’ was liable to....
September 30, 2021 Case Laws GST

Levy of GST - Royalty paid or payable by the applicant to Nagpur Municipal Corporation (NMC) for supplying “Tertiary Treated Water” to Mahagenco, by treating the Sewage.....
September 30, 2021 Case Laws Income Tax

Transfer of case u/s 127 - show cause notice issued is under Section 127 (1) when all applicable provisions are under Section 127 (2) (a) of the Act. Even in the order......
September 30, 2021 Case Laws Income Tax

Benefit of the VSV Act - The disputed interest is defined under Sub Clause h (ii) of Sub Section 1 of Section 2 to mean “the interest determined in any case under the......
September 30, 2021 Case Laws Income Tax

Rectification of mistake u/s 254 - non issuance of valid notice u/s 143(2) - transfer of case u/s 127 - Legislative intent becomes clear with reading to Section 127(3)......
September 30, 2021 Case Laws Customs

Classification of imported goods - Base Oil SN 50 - even if the product is base oil or otherwise but since it was not proved by the department beyond doubt that the......
September 30, 2021 Case Laws Customs

Classification of imported goods - screw / drag conveyors and bucket elevators - The impugned goods imported for specific use in the milling factory merits......
September 30, 2021 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - permission to file claim under the correct category under the SVLDR Scheme - condonation of delay in filing......
September 30, 2021 Case Laws Service Tax

Refund of CENVAT Credit - The issue stands decided at the level of the first Appellate Authority and hence the show cause notice purporting to re-open the question of......
September 30, 2021 Case Laws Service Tax

Extended period of limitation - On perusal of the letter issued by department, it is seen that after verification of accounts certain objections have been raised inter......
September 30, 2021 Case Laws Service Tax

Refund of service tax - input services - port services - The rejection of refund claim is with respect to Service Tax paid on Port Services and not Customs House Agent......
September 30, 2021 Case Laws Service Tax

Levy of penalty u/s 78A of FA - tax not deposited - The authority has miserably failed to distinguish the nonpayment of tax for the reasons beyond the control of the......
September 30, 2021 Case Laws Central Excise

CENVAT Credit - time limitation - entitlement for Credit beyond six month - since the time limit has been extended from six months to one year by substitution in the......
September 30, 2021 Case Laws Central Excise

Recovery of MODVAT Credit - capital goods - claim of depreciation on the invoice value - When the rules clearly provide that amount claimed as modvat credit should not......
September 29, 2021 Case Laws GST

Seeking grant of Bail - availment of fraudulent credit - no further investigation is either carried out or recorded - In the instant case, taking into account the......
September 29, 2021 Case Laws Income Tax

Recovery of outstanding tax demands from the director of a private company in liquidation - Joint or severe liability - As per the MOU / Settlement agreement, all the......
September 29, 2021 Case Laws Income Tax

Rejection of declaration u/s 5 of the Direct Tax Vivad Se Vishwas Act, 2020 (‘VSV Scheme’) - Case was pending or not - there remains no shadow of doubt that appeal could....
September 29, 2021 Case Laws Income Tax

Fresh registration u/s 12AB - Notice seeking cancellation of earlier registration u/s 12A / 12AA pursuance of search proceedings u/s 132 and assessment u/s 153C as on 10....
September 29, 2021 Case Laws Income Tax

TDS u/s 194H - commission or discount - the sale of recharge voucher coupons and starter kits and the discount offered to the distributors would not attract TDS......
September 29, 2021 Case Laws Income Tax

Exemption u/s 54 - denial of claim on purchase of property abroad - the investment in purchase of residential house in UK was made in July, 2013 and as such the claim of....
September 29, 2021 Case Laws Income Tax

TDS u/s 194A - interest payment to APIIC[State Government undertaking] - we are in concurrence with the conclusion of the ld. Commissioner for covering the APIIC u/sec......
September 29, 2021 Case Laws Income Tax

Penalty u/s. 271(1)(c) - assessee has purchased a vacant land for which he is not entitled for deduction u/s. 54F - the assessee has neither concealed the income nor......
September 29, 2021 Case Laws Income Tax

Addition u/s 41(1) - benefit by way of remission or cessation of liability - In the instant case, the first mentioned person is the assessee, but not the creditor. In......
September 29, 2021 Case Laws Income Tax

Business and Promotion expenses - The expenditure incurred by the assessee towards, Bangalore Orthopaedic Society – Conference for practical use of products and Payments....
September 29, 2021 Case Laws Income Tax

Additions u/s 69A - Cash deposits made during demonetization period - there is no dispute that the assessee is running Petrol and Diesel retail outlet and he is the......
September 29, 2021 Case Laws Service Tax

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service.....
September 29, 2021 Case Laws Central Excise

Recovery of Interest and penalty - Rrejection of SVLDRS-1 - unquatified "amount in arrears" - no interest or penalty came to be adjudicated before introduction of the......
September 29, 2021 Case Laws Central Excise

CENVAT Credit - input services - Outward transportation of Hazardous Waste - In fact this activity is though the way of transportation but it is the disposal of......
September 28, 2021 Case Laws GST

Blocking of input tax credit - Since the appellant-assessee did not have the benefit of the reasons on what ground the order under Rule 86-A was passed, 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

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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