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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 151 to 200 of 5067 Records

1 2 345 6 7 8........ 102

December 22, 2021 Case Laws Income Tax

Disallowance u/s.14A in respect of strategic investments made by the assessee - In any case, the undisputed fact is that the borrowed funds has been utilized by the......
December 22, 2021 Case Laws Income Tax

Addition u/s 69A - unexplained money - The fact that the Assessee disowned the entries in one AY and claimed that it is part of receipts disclosed in another AY cannot......
December 22, 2021 Case Laws Customs

Immunity from prosecution subject to payment of compounding amount as prescribed under Rule 5 in terms of grant of order under Rule 4(3) of the said Rules - the......
December 22, 2021 Case Laws Customs

Smuggling - Betel Nuts of foreign origin - The conclusion arrived at as regards the foreign origin of the said goods and the smuggled nature by the adjudicating......
December 22, 2021 Case Laws Customs

Refund claim of Special Additional Duty (SAD), which is in lieu of sales tax - rejection on the ground of time limitation - the expression “so far as may be” used in the....
December 22, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Operational Creditors or not - listing fee and its arrears levied by the BSE - The submission of the learned Counsel for the Appellant that there is....
December 22, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - voting share was not sufficient enough to get any plan approved - There are only two option available as on date, first to direct the......
December 22, 2021 Case Laws Insolvency and Bankruptcy

Jurisdiction - rights of Adjudicating Authority to hear Objectors/ Interveners, before admission of the Application - The Scheme under Chapter III-A and the Regulations.....
December 22, 2021 Case Laws Insolvency and Bankruptcy

Tripartite agreement - financial creditors or not - Bank has released housing loans to some of the allottees who have purchased Flats/units in the Project floated by the....
December 22, 2021 Case Laws Insolvency and Bankruptcy

Right to apply under Section 9 of IBC - Regulatory Dues versus Operational Debt’ - failure to pay requisite Annual Listing fees (“ALF”) on or before the 30th day of......
December 22, 2021 Case Laws Central Excise

Requirement of pre-deposit of 7.5% of the penalty imposed - The requirement for 7.5% pre-deposit of the penalty demanded cannot be said to be exorbitant or onerous, more....
December 22, 2021 Case Laws Central Excise

Clandestine manufacture and removal - shortage of finished goods or not - There was no clandestine removal of goods against the seized Gate Passes, which are also not......
December 22, 2021 Case Laws Central Excise

CENVAT Credit - Import of services - Service tax under RCM after audit objections - Neither there is any case of issue of supplementary invoices nor there is any case of....
December 22, 2021 Case Laws VAT and Sales Tax

Levy of Entry Tax - The vehicle was first registered in the year 1994 in the Union Territory of Pondicherry. It was imported into the State by the petitioner only during....
December 22, 2021 Case Laws Indian Laws

Dishonor of Cheque - grant of interim compensation - It becomes apparent that the provision of Section 143A of the NI Act, 1881 has essentially to be held to be......
December 22, 2021 Case Laws Indian Laws

Dishonor of cheque - jurisdiction - where a cheque is delivered for collection at any branch of the bank of payee or holder in due course, then, the cheque shall be......
December 22, 2021 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - In the absence of any rebuttal proof the initial presumption that was taken in favour of the respondent will......
December 22, 2021 Case Laws Indian Laws

U.P. RERA - Refund of the investment made along with interest to allottees under Section 31 of of The Real Estate(Regulation and Development) Act, 2016 and The Uttar......
December 21, 2021 Case Laws GST

Seizure of goods - goods seized on the ground that U.P. e-way bill was not accompanying the goods - section 129(3) of UPGST Act - On close, scrutiny of the record......
December 21, 2021 Case Laws GST

Seeking grant of Regular Bail - amount of the bond - Of course, there cannot be a straitjacket formula to fix the amount of the bond, but it should not be exorbitant to.....
December 21, 2021 Case Laws GST

Classification of goods - import of diagnostic and laboratory reagents - The ‘diagnostic and laboratory reagents’ imported and supplied by the applicant and classified......
December 21, 2021 Case Laws GST

Classification of supply - composite supply or not - Naturally bundled goods or not - The combined service of setting up of Wet Limestone FGD plant and operation &......
December 21, 2021 Case Laws GST

Input tax credit - ST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented with Operators to the Vendors is not available to......
December 21, 2021 Case Laws GST

Classification of goods - supply of Stator Coil - the fact of supply of stator (‘oils being meant for manufacture of WOEGs is established - The ‘Stator Coils’ in......
December 21, 2021 Case Laws Income Tax

Levy of interest under Section 215 - Deputy Commissioner of Income Tax, Bombay, by order dated 20/03/1989 in the exercise of power under Rule 40 of Income Tax Rules,......
December 21, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Once a query has been raised by Assessing Officer through the assessment proceeding and the assessee has responded to that query, it......
December 21, 2021 Case Laws Income Tax

Prosecution u/s 276C(1) - allegation against Petitioner is of evasion of tax - Petitioner failed to substantiate the claim of purchases - Taking into consideration......
December 21, 2021 Case Laws Income Tax

Disallowance of cash payments in excess of prescribed limit u/s. 40A(3) - even though few payments is covered u/s. 40A(3) of the Act, because of peculiar nature of......
December 21, 2021 Case Laws Income Tax

Unaccounted investment - Addition in the hands of the assessee on protective basis on account of expenses u/s. 69C - We find no infirmity in the order of learned......
December 21, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - addition of bogus expenditure - non-issuance of valid notice u/s 143(2) - Issuance of notice under section 143(2) of the Act prior to......
December 21, 2021 Case Laws Income Tax

Additions of commission income - Assessment u/s 153A r.w.s 144 - We also affirms the finding of ld CIT(A) that that when the actual business of assessee was importing......
December 21, 2021 Case Laws Income Tax

Deduction u/s 80P - In case of co-operative credit society, income to which benefit of section 80P(2)(a)(i) is not allowed, e.g., rental income, interest income from......
December 21, 2021 Case Laws Income Tax

Penalty Levy u/s 271D - assessee has received unsecured loan in cash in contravention of the provisions contained u/s 269SS - When source of the cash receipt is not in......
December 21, 2021 Case Laws Customs

Jurisdiction - Additional Director General of DRI was a proper officer or not - The Additional Director General of DRI not having, in the first instance, assessed and......
December 21, 2021 Case Laws Customs

Revocation of customs broker licence - forfeiture of security deposit under regulation 18 - Admittedly, the appellant had not undertaken a sufficiently diligent......
December 21, 2021 Case Laws Customs

Levy of Anti-dumping duty - certificate of origin - import of ‘pre-sensitized positive offset aluminium plates (for offset printing machine)’ - mere re-testing may not......
December 21, 2021 Case Laws Customs

Mis-declaration of value of imported goods - No evidence is on record that the any payment over and above the contracted, and declared, price was made to the seller. The....
December 21, 2021 Case Laws Customs

Import of old and used Maquet Servoi ventilator machine with standard hoses and accessories - hazardous goods or not - That would require evidence of the conveyance......
December 21, 2021 Case Laws Service Tax

Refund of service tax - condonation of delay in filing of claim - it is settled that in case of violation of condition of the notification which is in the nature of......
December 21, 2021 Case Laws VAT and Sales Tax

Evasion of tax - sales suppression - inter-state sale or not - In the absence of any material evidence with respect to movement of goods, the quotations recovered from......
December 21, 2021 Case Laws Indian Laws

Levy of additional surcharge leviable under Section 42(4) of the Electricity Act, 2003 - it is required to be noted that the consumers defined under Section 2(15) and......
December 21, 2021 Case Laws Indian Laws

Dishonor of cheque - petitioner is dormant Director - On an overall reading of the complaints, it cannot be said that the allegations levelled are bald and vague. The......
December 20, 2021 Case Laws GST

Validity of Circular issued by the CBIC - Jurisdiction - Form GSTR-3B is return or not - rectification of Form GSTR-3B - Learned counsel for the respondent was at......
December 20, 2021 Case Laws GST

Input Tax Credit (ITC) - Constitutional validity of section 16(2)(c) of the CGST/WBGST Act - non-deposit of tax in the Government account by the suppliers which have......
December 20, 2021 Case Laws GST

Cancellation of GST registration - The two authorities of the State have acted only with a view to harass the petitioner which cannot be accepted at any cost. This......
December 20, 2021 Case Laws Income Tax

TDS u/s 194H or 192 - Non deduction of TDS on provision for commission for the Chairman and the Managing Director (CMD) of the Company - Section 192 of the said Act,......
December 20, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - One wonders whether the sanctioning authority under Section 151 also would have even applied his mind because the reasons......
December 20, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Eligibility of reason to believe - “Reason to believe” or ‘Reasons to suspect” - According to us, when the AO receives information of......
December 20, 2021 Case Laws Income Tax

Nature of expenses - fees, taxes and other cost or any other charges on rented premises - impact fee levied by the municipal authority is penal in nature - the assessee.....
December 20, 2021 Case Laws Income Tax

Addition u/s 68 - unsecured loans treated as unexplained credit - Onus to prove - AO merely issued show cause notice to the lenders and apparently stopped without making....

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