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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 1401 to 1450 of 5067 Records

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September 24, 2021 Case Laws GST

Transitional Credit - carry forward/transition of CENVAT and VAT Input Tax Credit - Form GST TRAN-1 - Taxing statute and equity considerations are not natural allies. At....
September 24, 2021 Case Laws GST

Validity of assessment proceedings - opportunity of hearing not provided - applicability of Section 75 of TN Goods and ST Act - it is adverse to the writ petitioner as......
September 24, 2021 Case Laws GST

Classification of services - original contract work - services provided by (sub-contractors) to the main contractor pertaining to the irrigation, construction and......
September 24, 2021 Case Laws Income Tax

Validity of assessment u/s 153A - No valid approval u/s 153D - In the case before us the Addl. CIT has though not expressly expressed his inability to analyze the issues....
September 24, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Income accrued in India - It is also not understood as to how the appellant-Revenue can contend that the respondent-assessee does not......
September 24, 2021 Case Laws Income Tax

Allowable revenue expenditure u/s 37(1) - Writing off of advance given to the Director - waiver of excess remuneration paid to the Director - The provisions of Section......
September 24, 2021 Case Laws Income Tax

Unexplained cash credit u/s 68 - assessee has claimed to sell the share very high as compared to Bombay Stock Exchange quoted price - Prima facie there has to be some......
September 24, 2021 Case Laws Income Tax

Disallowance on account of depreciation on the amount written back from Capital Reserve - Determination of Cost of capital assets u/s 43(6) - The waiver of loan in the......
September 24, 2021 Case Laws Income Tax

TDS u/s 194C - Addition u/s 40(a)(ia) - if assessee complies with the provision of section 194(6), no disallowance u/s. 40(a)(ia) is permissible even though there is......
September 24, 2021 Case Laws Income Tax

Unexplained cash credit - unsecured loan u/s 68 - The assessee has limited means to call for elaborate information required by AO. Looking to the list of documents filed....
September 24, 2021 Case Laws Income Tax

Penalty u/s 271(1)(b) - default of non-compliance of the statutory notice issued under section 142(1) r.w.s. 129 - where the assessment order was finally passed u/s......
September 24, 2021 Case Laws Customs

Classification of goods and benefit of exemption - cellular telephones - it cannot be said that the learned Tribunal has committed any error in allowing the appeals......
September 24, 2021 Case Laws Customs

Criminal complaint for offence u/s 132, 35 (1)(i)(A) & 135(1)(i)(C) of Customs Act - Export of restricted goods by misdeclaring as different goods - Money Laundering -......
September 24, 2021 Case Laws Indian Laws

Seeking grant of Bail - smuggling - contraband item - Heroin - The High Court has clearly overlooked crucial requirements and glossed over the circumstances which were......
September 23, 2021 Case Laws GST

Grant of anticipatory bail - pendency of proceedings / inquiry before respondents - If the applicants cooperate with the inquiry, there is no requirement of their arrest....
September 23, 2021 Case Laws GST

Restoration of registration of petitioner - registration of petitioner was cancelled by himself - it is directed that the request of the petitioner made by way of two......
September 23, 2021 Case Laws GST

Condonation of delay in filing petition - sufficient ground to condone the delay or not - Grant of default bail - The delay in filing the revision appears to be......
September 23, 2021 Case Laws Income Tax

Condonation of delay in filing the appeal before CIT(A) - In the case at hand, the time limit to file appeal expired on January 18, 2020, and the condonation of delay......
September 23, 2021 Case Laws Income Tax

Bogus LTCG - onus to prove - Penny stock purchases - Claim made u/s 10(38) denied - ITAT remanded the matter back - Where all the evidence had been produced and the......
September 23, 2021 Case Laws Income Tax

Assessment in the hands of the non exisiting HUF - The words 'hitherto assessed as undivided' [u/s 171(1)] are very important while considering the section. If the......
September 23, 2021 Case Laws Income Tax

Penalty u/s 271D or 271E - Penalty u/s.271D or 271E of the Act is concerned, those are independent proceedings and having nothing to do with assessment proceedings or......
September 23, 2021 Case Laws Income Tax

Revision u/s 263 - Every loss of revenue as a consequence of an order of AO cannot be treated as prejudicial to the interests of the revenue, for example, when an......
September 23, 2021 Case Laws Income Tax

Addition made towards receipt Assignment of Fee - Assessee has withdrawn amount from Escrow account and utilized for its business purpose - Although, there is a timing......
September 23, 2021 Case Laws Income Tax

LTCG - deductions claimed u/s 54 & 54EC - scheduled property acquired through settlement deed executed by the grandfather of the assessee - Since the asset held by the......
September 23, 2021 Case Laws Income Tax

Addition of circular trading purchases - CIT(A) has discussed in his finding that this was not a case of estimation of net profit on circular purchases but this was a......
September 23, 2021 Case Laws Income Tax

Addition on difference between balance in account as per the books and the balance as per bank statement - cheques issued but not presented - addition can not be made......
September 23, 2021 Case Laws Income Tax

Correct head of income - The same land when assessee in case, decided to continue with the film production, will be used for the assessee’s business as business asset.......
September 23, 2021 Case Laws Income Tax

Disallowing employer’s contribution to superannuation fund u/s 36(1)(iv) - Application filed by the assessee is as long as in 2011 and till date there is no approval by.....
September 23, 2021 Case Laws Customs

Rejection of refund claim - Mismatch of re-imported defective goods - it would be appropriate to hold that the Adjudicating Authority below has ignored the verification.....
September 23, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - seeking success fees to the Resolution Professional - The ‘success fees’ which is more in the nature of contingency and speculative is not.....
September 23, 2021 Case Laws Service Tax

Refund of accumulated credit - Input services - Undisputedly in the refund proceedings under Rule 5 of CENVAT Credit Rules, 2004 as amended any such attempt whereby......
September 23, 2021 Case Laws Central Excise

CENVAT Credit - input service - legal services - actual recipient of services - even though the case was filed in the name of Distiller’s Association of Maharashtra but.....
September 23, 2021 Case Laws Central Excise

CENVAT Credit - restrictions in using the cenvat credit for payment of duty for the clearances - Pursuant to quashing of Rule 8(3A) by the Hon’ble Gujarat High Court,......
September 22, 2021 Case Laws GST

Classification of goods - supply of the sewage treated water to BPCL - the impugned goods, called as “Treated Water”, is purified water which is used for own factory......
September 22, 2021 Case Laws GST

Classification of supply - supply of service or not - managerial and leadership services provided by the Registered/Corporate Office to its Group Companies - In the......
September 22, 2021 Case Laws GST

Detention of goods - E-way bills expired - Constitutional validity of Section 129 of CGST Act, 2017 - deposit of tax again, once the tax is already paid - the petitioner....
September 22, 2021 Case Laws GST

Seeking enlargement on bail - illegal input tax credit - The applicant is the mastermind of the entire fraud. The goods were sold on paper only without any actual......
September 22, 2021 Case Laws Income Tax

Set off of brought forward losses denied - change in the shareholding pattern of the assessee post merger - Considering the fact that the assessee is a subsidiary of......
September 22, 2021 Case Laws Income Tax

Assessment u/s 143(3) r.w.s. 144-B - gross violation of principles of natural justice - In case of Companies registered under the Companies Act or other financial......
September 22, 2021 Case Laws Income Tax

Allegation of Evasion of tax by merging of 3 companies - Tax Informant Scheme - PIL already filed - second writ petition on the same subject matter - a second writ......
September 22, 2021 Case Laws Income Tax

Tax planning versus Tax evasion - The Assessing Officer cannot disregard a transaction just because it results in a tax advantage to the assessee. Just as much as we......
September 22, 2021 Case Laws Income Tax

Addition to income from capital gains - Nature of land sold - Anyhow, to meet the ends of natural justice, we direct the assessee to file complete sale deeds of the......
September 22, 2021 Case Laws Income Tax

Revision u/s 263 - Revision barred by limitation or not? - Period to be computed from the date of original assessment u/s 143(3) or from the date of subsequent order......
September 22, 2021 Case Laws Income Tax

Addition u/s 28(iv) or 43(1) - Receipt of Special Redistributors' Incentive - The amount of incentive received by the assessee from M/s. Usha International Ltd.......
September 22, 2021 Case Laws Customs

Refund of duty in cash of the amount which was paid by the appellant by using MEIS scripts - case of appellant is that the amount which stands credited under the scripts....
September 22, 2021 Case Laws Insolvency and Bankruptcy

CIRP in process - default to give possession of flats to homebuyers - grievance raised in this petition is that the application filed for the initiation of corporate......
September 22, 2021 Case Laws Insolvency and Bankruptcy

Asset of the ‘Corporate Debtor’ - Revocation of performance guarantee - the amount refunded on reversal of the invocation by the Indian Navy cannot be said to be an......
September 22, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt and dispute or not - dispute with regard to demand notice - The Adjudicating Authority has rightly found that there are dues......
September 22, 2021 Case Laws Central Excise

Unable to avail and utilized Cenvat Credit - Refund of the Countervailing Duty (CVD) and Special Additional Duty (SAD) - The order under challenge has wrongly rejected......
September 22, 2021 Case Laws VAT and Sales Tax

Upfront collection of tax and penalty - SCN was not issued - whether Sales Tax Officer (STO) can collect upfront tax and penalty from the Petitioner at the time of a......

1 ....25 26 27 282930 31 32 33........ 102

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H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: 's Revision: Hospital receipts verified, partial refunds & fees paid s...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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 ...

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