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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 1501 to 1550 of 5067 Records

1 ....27 28 29 303132 33 34 35........ 102

September 17, 2021 Case Laws Income Tax

Additions u/s 56(2)(viib) - it is not denied that the assessee adopted clause (b) of Rule 11UA(2) of the Rules and accordingly obtained a Valuation Report from a......
September 17, 2021 Case Laws Customs

Applicability of Advance ruling - The binding nature is to be decided with reference to the nature of decisions by the Advance Ruling Authority. It is not as if that......
September 17, 2021 Case Laws Customs

Revocation of the CHA license - There are no hesitation to hold that the charges levelled against the appellant under CHALR, 2004 cannot sustain when the acts /......
September 17, 2021 Case Laws Service Tax

Levy of service tax - Infrastructural services under the category of Business Support Services - Transit / Guest House services provided to group companies - The......
September 17, 2021 Case Laws Central Excise

Reversal of Cenvat Credit - input - input services - pressmud - wastes generated during manufacturing of sugar/molasses - exempt goods - Rule 6(3)(i) of CENVAT Credit......
September 16, 2021 Case Laws GST

Consultation with the noticee before issue of SCN - Non-compliance with the requirements - the show cause notice need not be set aside, but directions will have to be......
September 16, 2021 Case Laws GST

Seeking directions from the Court that the petitioner shall not be insisted for submitting the Bank guarantee - Admittedly, the petitioner himself applied under Section.....
September 16, 2021 Case Laws GST

Challenge to vires of several sections of the GST Act including Section 50 and order demanding interest under Section 50 for the period July, 2017 to March, 2018 -......
September 16, 2021 Case Laws GST

Jurisdiction of Summons issued by the respondent - search and seizure - The scope of Section 6(2)(b) and Section 70 is different and distinct, as the former deals with......
September 16, 2021 Case Laws Income Tax

Depreciable asset forming part of the block of assets - restarting of business after a time gap - instead of selling the building, if the assessee started using the......
September 16, 2021 Case Laws Income Tax

Validity of order of Settlement Commission - acceptance of additional income disclosed by the assessee - Petitioner/Income Tax authority could not make out any......
September 16, 2021 Case Laws Income Tax

Withdrawal of benefit granted to Petitioner under the DTVSV Scheme - considering that Form 3 had already been issued, on the declarations and undertaking filed by......
September 16, 2021 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - difference in value in respect of the subject properties - there cannot be two different fair market value in respect of the very same......
September 16, 2021 Case Laws Income Tax

Revision u/s 263 - non reference to TPO - cases as selected for scrutiny on non transfer pricing risk parameters - The necessary enquiries and examination as reasonably.....
September 16, 2021 Case Laws Income Tax

Exemption u/s 11 denied - delay in filing Form no. 10 - Department's objection that the audit report in Form no. 10B was also delayed and such delay had neither been......
September 16, 2021 Case Laws Customs

Classification of imported goods - Parts of seats of motor vehicle (parts of part) - There are no reason to interfere with the CESTAT wheerin it was held that, the......
September 16, 2021 Case Laws Customs

Demand against violation of bond conditions - Warehousing of goods imported - The appellant has furnished E.P copy of the shipping bill as proof of export. The appellant....
September 16, 2021 Case Laws FEMA

Extension of tenure of Director of Enforcement - Though we have upheld the power of the Union of India to extend the tenure of Director of Enforcement beyond the period.....
September 16, 2021 Case Laws Central Excise

Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the......
September 16, 2021 Case Laws Indian Laws

Power of Court to entertain an application u/s 9(1) of the Arbitration and Conciliation Act, 1996 - On a combined reading of Section 9 with Section 17 of the Arbitration....
September 16, 2021 Case Laws Indian Laws

Dishonor of Cheque - cheating versus breach of contract - This court is not unmindful to note that there remains fine line of distinction between breach of contract and.....
September 15, 2021 Case Laws GST

Classification of supply - contract with M/s BMRCL for supply of 150 numbers of Standard Gauge Intermediate Cars which are to be integrated into the existing 3-car......
September 15, 2021 Case Laws GST

Permission to implead Goods and Services Tax Network through his competent authority - At present, there is no material to accept the submissions of learned Standing......
September 15, 2021 Case Laws GST

Power of authorities to block Input Tax Credit of the registered recipient - Rule 86-A of CGST Rules, 2017 - Rule 86-A (3) is very specific to the effect that the......
September 15, 2021 Case Laws GST

Grant of anticipatory bail - Circular Trading/Transactions without any supply of goods or services - entire case is based on documentary evidence for which custodial......
September 15, 2021 Case Laws Income Tax

Revision Petition filed u/s 264 of the order passed by AO u/s 270AA(4) - The provision does not provide for any bar or prohibition against the assessee challenging an......
September 15, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - time for issuance of notice under Section 148 - Individual identity of Section 148 as prevailing prior to amendment - applicability of.....
September 15, 2021 Case Laws Income Tax

Criminal prosecution for non payment of demanded amount - As pointed out that the petitioner has paid the penalty amount, immediately after receipt of the show cause......
September 15, 2021 Case Laws Income Tax

Application of section 115A or DTAA separately for one sources of income covered by different agreements - From perusal of the aforesaid explanatory notes, it is evident....
September 15, 2021 Case Laws Income Tax

Nature of income - Award received as settlement through an arbitration award - Amount received for withdrawal of cases against the erstwhile partners and partnership......
September 15, 2021 Case Laws Income Tax

Disallowance u/s. 40(a)(ia) - assessee has paid interest to various Non Banking Financial Companies without deducting tax at source - the assessee has obtained......
September 15, 2021 Case Laws Income Tax

TP Adjustment - payment of royalty - comparison in order to determine if the ALP cannot be done by comparing the prices charged to by A.E. which is controlled......
September 15, 2021 Case Laws Customs

Release of detained imported goods - Coated Paper Sheets - it is directed that the appellants to release the goods on condition the respondent executing a bond for the......
September 15, 2021 Case Laws Companies Law

Investigation into affairs of Company by Serious Fraud Investigation Office - freezing and disgorgement of assets of 157 companies - retrospective effect of penal......
September 15, 2021 Case Laws Insolvency and Bankruptcy

Withdrawal of Resolution Plan - resolution plan was approved by Committee of Creditors - the existing insolvency framework in India provides no scope for effecting......
September 15, 2021 Case Laws Insolvency and Bankruptcy

Principles of res-judicata - Res judicata cannot apply solely because the issue has previously come up before the court. The doctrine will apply where the issue has been....
September 15, 2021 Case Laws Central Excise

Recovery of rebate claims already sanctioned - scrap generated in the manufacture of the hand tools - Benefit of exemption subject to export - Once there is no finding......
September 15, 2021 Case Laws Central Excise

Refund claim for unutilised cenvat credit - appellant took re-credit of the rejected amount of refund - the subordinate legislation is effective or in force till the......
September 14, 2021 Case Laws GST

Refund of unutilised ITC on input services - Vires of Rule 89(5) vis-à-vis Section 54(3) of the CGST Act - While we are alive to the anomalies of the formula, an anomaly....
September 14, 2021 Case Laws GST

Refund of unutilised ITC on input services - challenge to validity of Rule 89(5) - While the CGST Act defines the expression ‘input’ in Section 2(59) by bracketing it......
September 14, 2021 Case Laws GST

Refund of the entire amount on deposit made by the petitioner/assessee - In a case such as this where the refund claim has arisen solely on the strength of the appeal......
September 14, 2021 Case Laws GST

Provisional attachment of property - no proceedings under sections 62/63/64/67/73/74 of the Act were pending - Proceedings initiated against an entity different from the....
September 14, 2021 Case Laws Income Tax

Unexplained cash deposits in bank account u/s 69A - time gap between withdrawal and deposits - mere time gap between withdrawals and deposits cannot be a sole basis for.....
September 14, 2021 Case Laws Income Tax

Levy interest u/s 234E - interest levied prior to amendment w.e.f. 1.6.2015 - diversified views - CIT(A) himself says, that the issue is debatable then the same takes......
September 14, 2021 Case Laws Income Tax

Addition u/s 69 - The entire purchase of fixed assets has already been recorded by the assessee in its books of accounts. The source for making payments for such......
September 14, 2021 Case Laws Income Tax

Deduction u/s 80IA - cargo handling contract entered into with BIAL by assessee - As rightly been concluded by the Appellate Authority that the assessee is engaged in......
September 14, 2021 Case Laws Income Tax

Addition u/s. 36(1)(iii) r.w.s. 37 - interest-free loan to subsidiary in Malaysia out of borrowed funds - the CIT(Appeals) rightly held that the assessee company and......
September 14, 2021 Case Laws Income Tax

Addition on account of interest u/s. 244A - Admittedly, the interest on income tax refund for the assessment year 2012-13 was received by the appellant society during......
September 14, 2021 Case Laws Income Tax

Addition u/s 68 r.w.s. 115BBE - assessment framed u/s 143(3) - amount being inheritance from his father by way of will - Burden to prove - where the assessee has......
September 14, 2021 Case Laws Income Tax

Payment of expenses in Cash over the specified limit - The primary object of enacting Section 40A(3) of the Act was two folds. Firstly, putting a check on treating......

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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