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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 1351 to 1400 of 5067 Records

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September 28, 2021 Case Laws GST

Validity of order for levy of penalty - Principles of natural justice - The provision, that is, Section 75(4) of the Act, has mandated that, only an opportunity of......
September 28, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Unless these are decided and a finding is rendered, it cannot be held as to whether the reopening is valid or not. Since such an......
September 28, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition on account of addition under the head “Land Compensation and Rehabilitation Expenses” - mere making of the claim, which is not......
September 28, 2021 Case Laws Income Tax

Addition on account of loss in bardana - In such type of business the bardana is used to store goods like paddy, rice and rice bran etc. and again reused, the value of......
September 28, 2021 Case Laws Income Tax

TP Adjustment - In our considered view the TPO and the AO are part of the income tax Department and therefore there has to be consistency in the approaches of both the......
September 28, 2021 Case Laws Income Tax

Allowability of financial charges including interest expenditure - The assessee failed to produce documentary evidences, the end use of funds invested in subsidiary,......
September 28, 2021 Case Laws Income Tax

Validity of the reopening of the assessment u/s 147 - eligibility of reason to believe - hawala transactions - borrowed satisfaction - the A.O in the backdrop of the......
September 28, 2021 Case Laws VAT and Sales Tax

Power of First Appellate Authority to change the character of the transaction - the correct interpretation to be given to clause (b) of Section 52(3) is to mean that the....
September 27, 2021 Case Laws Income Tax

Deduction u/s 54F - Rejection of claim for Constructing more than one house - An independent building can have a number of residential units and it will not lose the......
September 27, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - surrendered of the income - The assessee has nowhere disputed the said surrender being made under coercive circumstances or under compulsion.......
September 27, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained credit - addition of share application money received - the assessee has proceeded on the basis as if the onus is on the Assessing Officer.....
September 27, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Non reference of matter to the TPO - no prudent business person properly instructed in law would have inferred the TP risk parameter as a......
September 27, 2021 Case Laws Income Tax

Revision u/s 263 - Exemption u/s 11 - If the order of the AO does not disclose the basis of his conclusion, then jurisdiction u/s 263 of the Act can be ignored.......
September 27, 2021 Case Laws Customs

Confiscation of goods - import of e-rickshaw in CKD condition without battery - requirement to produce the ‘Type Approval Certificate’ under the provisions of Rule 126......
September 27, 2021 Case Laws Customs

Levy of penalty - Misdeclaration of quantity in the impugned consignments - It is a settled principle of law that a corrigendum cannot be issued altering the issues......
September 27, 2021 Case Laws Customs

Claim of benefit of exemption - re-imported air craft engines and parts thereof which were exported for the purposes of repairs/ reconditioning etc. - It is very clear......
September 27, 2021 Case Laws Customs

Levy of penalty u/s 112 and 117 of CA on CHA and G card holder - mis-classification and mis-declaration of goods - The negligence of both the appellants herein is......
September 27, 2021 Case Laws Customs

Remission / Refund of Customs Duty - pilfered goods - the out of charge order i.e. order for clearance for home consumption was given on 18 May, 2011. Pilferage was......
September 27, 2021 Case Laws Customs

Levy of penalty u/s 117 of CA - Legality of removal of goods from Customs Area - Statutory obligation and liability of Custodian - The use of words while ‘includes the......
September 27, 2021 Case Laws Insolvency and Bankruptcy

Validity of decision of IRP/RP holding that the claimant/ Applicant is a Financial Creditor but is not eligible to be a part of CoC - related party in terms of Section......
September 27, 2021 Case Laws Service Tax

Demand of service tax - Valuation - Failure to include TDS amounts in the assessable value - The Revenue has not been able to establish any amount whatsoever has been......
September 27, 2021 Case Laws VAT and Sales Tax

Rectification of mistake - petition not instituted, at least within the stipulated period for preferring an appeal - Invocation of the High Court’s power to issue high......
September 27, 2021 Case Laws VAT and Sales Tax

Violation of principles of natural justice - Validity of assessment order - documents and details sought for by the Appellant have not been furnished - availability of......
September 27, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - rebuttal of presumption - The case put forth by the respondent does not satisfy the requirement of rebuttal even if tested.....
September 27, 2021 Case Laws Indian Laws

Liability to pay the amount of certain cheques signed by him (as employee consultant) - Consumer Protection Act, 1986 - Since the opposite party is a sole proprietorship....
September 27, 2021 Case Laws Indian Laws

If the accused is unable to show the failure of justice, a direction for re-trial/de novo trial cannot be granted. This Court is of the opinion that the failure on the......
September 25, 2021 Case Laws GST

Provisional attachment of Bank Accounts - lack of application of mind - In the event, the Commissioner refuses to lift the orders of provisional attachment once again,......
September 25, 2021 Case Laws Income Tax

Validity of assessment order - Breach of the provisions of the Faceless Assessment Scheme, 2019 - As noted earlier no draft assessment order has been issued at all let......
September 25, 2021 Case Laws Income Tax

Validity of draft assessment order passed under Section 143(3) read with Section 144C - Since the jurisdictional aspect is not a pure question of law as arisen in this......
September 25, 2021 Case Laws Income Tax

Levy of late filing fee u/s 234E - Decisions relied by the Ld. AR of the assessee are on the point that the TDS return processed u/s 200A prior to 01.06.2015 would not......
September 25, 2021 Case Laws Income Tax

Addition u/s. 56(2)(viib) in respect of share premium - The prime object of insertion of Sec. 56(2)(viib) was to tax excessive share premium received unjustifiably by......
September 25, 2021 Case Laws Income Tax

Claim of depreciation - capitalisation being pre-commencement rent and other expenditure incurred - Section 32 of the Act allows depreciation on actual cost of the......
September 25, 2021 Case Laws Income Tax

Accrual of Income in India - Royalty - right to use the software - overriding effect to the DTAA - from reading of the terms of the agreements, it is clear that there......
September 25, 2021 Case Laws Income Tax

TP Adjustment - AMP adjustment - Assessee has already been remunerated for the marketing expenses incurred on behalf of the AEs along with commission markup, and,......
September 25, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - AO's omission to frame draft assessment order u/s 144C - An action made without jurisdiction and ergo the assessment order dated 25.09.2017 is.....
September 25, 2021 Case Laws Service Tax

Refund of service tax paid under protest - provisional assessment or not - The assessment cannot automatically turn provisional in absence following due procedures as......
September 25, 2021 Case Laws Central Excise

100% EOU - Confirmation of demand and levy of penalty - The Tribunal was right in stating that the intention of the assessee was not as that of an honest tax payer as......
September 25, 2021 Case Laws Central Excise

CENVAT Credit - input services - Group Medical insurance Policy for its employees and their family members - scope of amended definition of ‘input service’ under Rule......
September 25, 2021 Case Laws Central Excise

Functional based exemption from duty - Aquasure on Tap Water Purifier - The Notification in question only mandates that the water filters should function without......
September 25, 2021 Case Laws Central Excise

CENVAT Credit - input services - Product recall insurance policy - it cannot be said that the Product Recall Policy Expenses is a post removal expenses, once it is......
September 24, 2021 Case Laws GST

Classification of goods - HSN Code - rate of GST - Crumb rubber/granule - Uhe used/ waste tyres, made of rubber are nothing but ‘rubber and rubber goods not usable as......
September 24, 2021 Case Laws GST

Government entity or not - Maharashtra Jeevan Pradhikaran (MJP) - MJP is constituted and established by the State Government of Maharashtra with 100% participation by......
September 24, 2021 Case Laws GST

Classification - E-Commerce Operator or not - intends to own, develop an electronic/digital platform for booking of cabs - Appellant is liable to be registered in view......
September 24, 2021 Case Laws GST

Supply or not - transfer of business by the AAI - The subject transfer is that of transfer of going concern as an independent part. In this context, there are no merit......
September 24, 2021 Case Laws GST

Classification of goods - Partially Coated Polyester Fabric (Knitted or Woven) or any other partially coated Fabric - The subject goods have passed all the......
September 24, 2021 Case Laws GST

Seeking advance ruling by misrepresenting the facts - The applicant has mis-declared at said Sr No 17 of subject GST ARA-01 Application form and further suppressed this.....
September 24, 2021 Case Laws GST

Input tax credit - spending mandatory amount on CSR activities in the form of donations - whether CSR activities are in the course of furtherance of business and will......
September 24, 2021 Case Laws GST

Governmental authority or Government Entity? - Government of Gujarat has established GSRDC as its wholly owned company and entrusted it with the development of roads and....
September 24, 2021 Case Laws GST

Classification of goods - ‘Ammonium Sulphate’ is classifiable at HSN 310221 - GST of 5% is leviable on Ammonium Sulphate supplied for direct use as fertilizers or used......
September 24, 2021 Case Laws GST

Levy of service tax - Job-work - activity of providing service of regasification of LNG owned by its customers to convert to RLNG, from its Plant - Petronet's activity......

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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