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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 201 to 250 of 5067 Records

1 2 3 456 7 8 9........ 102

December 20, 2021 Case Laws Income Tax

Addition of different amounts made towards amount received for sale of Transferable Developmental Rights (TDR) - Income or current liability - assessee’s income from TDR....
December 20, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - ‘reasons to believe’ and ‘reasons to suspect’ - Merely on the basis of suspicion observed that the aforesaid entry might be a bogus......
December 20, 2021 Case Laws Customs

Levy of penalty u/s 114 and 114AA of the Customs Act, 1962 - Smuggling - The Revenue has not made any attempt to attribute the prior knowledge as to the involvement of......
December 20, 2021 Case Laws Insolvency and Bankruptcy

Fresh consideration of resolution plan after a resolution approved by the CoC - Direction given by the NCLAT that Corporate Insolvency Resolution Process (CIRP) to be......
December 20, 2021 Case Laws Service Tax

Refund of service tax - The order of the First Appellate Authority dated 22.10.2012 has become final since the appeal filed against this order was withdrawn by the......
December 20, 2021 Case Laws VAT and Sales Tax

Levy of penalty under Section 10-A of the CST Act - the Tribunal finds that the Petitioner in fact made a misrepresentation to the officials “knowing fully well” that he....
December 20, 2021 Case Laws VAT and Sales Tax

Exercise of jurisdiction erroneously - Erroneous application of provisions of the Tamil Nadu Value Added Tax Act, 2006 - Validity of assessment orders - Institutional......
December 20, 2021 Case Laws Indian Laws

Dishonor of Cheque - the petitioner has been found guilty of the offence and was convicted and sentenced thereof - there are no illegality in the impugned judgment where....
December 20, 2021 Case Laws Indian Laws

Dishonor of Cheque - rebuttal of presumption - A plausible case has been made out by the defence as regards the non-existence of any such legally enforceable debt or......
December 18, 2021 Case Laws GST

Levy of GST - supply or not - part recovery of 'renting of motor vehicles services'/'cab services' from employees in respect of the transport facility provided to them -....
December 18, 2021 Case Laws GST

Levy of GST - Valuation - Electricity charges and Water charges paid by the Applicant as per meter reading and collected from the recipients at actual on reimbursement......
December 18, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - sanction required u/s 151 has not been validly obtained - even while conveying the approval for re-opening, Addl.CIT has displayed......
December 18, 2021 Case Laws Income Tax

Deduction of big amounts debited as IICM contribution in the profit and loss account - Ascertained expenditure - The tribunal examined the factual position as well as......
December 18, 2021 Case Laws Income Tax

Appeal in case of acquittal - prosecution u/s 277A - condonation of delay in filing an application for grant of special leave to appeal - A very significant and......
December 18, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Having come to a conclusion that the income should be taxed under the had ‘income from other sources’ it was not open to the PCIT to direct the....
December 18, 2021 Case Laws Income Tax

Penalty u/s 271G - assessee failed to keep and maintain any information as per the provisions of section 92D - The order of authorities below is conspicuous inasmuch as.....
December 18, 2021 Case Laws Income Tax

Additional depreciation u/s. 32(1)(iia) on block of assets like Computers and Software - Assets eligible for additional depreciation must be plant or machinery. Also......
December 18, 2021 Case Laws Income Tax

Disallowing the business advances written off - Trading loss u/s 28 - claim of assessee to be considered u/s. 28 or section 37 - In the present facts of the case, there.....
December 18, 2021 Case Laws Income Tax

Scope of Section 44BB - Service tax inclusion in the gross revenue for computing profits under presumptive provisions of section 44BB - The Hon’ble Court is clearly......
December 18, 2021 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - assessee has shown interest income which was received from the non-members - There remains no ambiguity that income received by the assessee....
December 18, 2021 Case Laws Income Tax

Unexplained expenditures and unaccounted cash payment - Onus to proof - once the revenue has treated the entire amount of expenditure as unexplained expense under......
December 18, 2021 Case Laws Customs

Illegal removal of goods under the custody of CFS - Levy of penalty under Regulations 12 (8) of HCCAR 2009, apart from directing the appellants to compensate the......
December 18, 2021 Case Laws Customs

Import of Embroidery Beads/Stones - the description of the goods in the test report was only an elaboration of the description already given in the bills of entry and......
December 18, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT rejected the application of appellant u/s 9 - Period of limitation - The Ld. Adjudicating Authority has taken note of the fact that the Demand.....
December 18, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application - Financial Creditors - Share Application Money in the event of non-allotment of shares - Loan/Debt or not - Share......
December 18, 2021 Case Laws Service Tax

Classification of service - site formation and clearance, excavation and earth moving and demolition service or not - The appellant had merely procured land, paid......
December 18, 2021 Case Laws Service Tax

CENVAT Credit - consequential refund of Service Tax paid - reverse charge mechanism - The appellant is entitled to Cenvat credit of the said amount deposited under the......
December 18, 2021 Case Laws Indian Laws

SAFEMA - Service of primary notice - illegally acquired properties - relatives of the convict - Competent authority claims that the subject property (to be forfeited) is....
December 17, 2021 Case Laws GST

Classification of goods - CNG Dispenser manufactured and supplied by the Applicant - Section XVI of the GST Tariff covers Chapter Heading 84 and 85 of the GST Tariff.......
December 17, 2021 Case Laws GST

Classification of goods - Rava Idli Mix - In the instant case the impugned product is admittedly a mixture and does not give the character of either of the constituent......
December 17, 2021 Case Laws GST

Benefit of exemption from GST - Services of ‘Commission Agent' for rice millers and traders - Supply of services which pertains to selling of agricultural produce as per....
December 17, 2021 Case Laws GST

Classification of goods - Marine Engines - The marine engines and spare parts used for fishing vessels (being part of the fishing vessel) attract 5% GST. If marine......
December 17, 2021 Case Laws GST

Classification of services - hospitality industry services - Since the Applicant is raising separate invoices for the services supplied by him to AMSL, there is no......
December 17, 2021 Case Laws Income Tax

Residential status of assessee - The claim of the petitioner is totally misfound. The objective of the Treaty is to avoid double taxation and not to avoid taxation. In......
December 17, 2021 Case Laws Income Tax

Notice against company non existing - The Principal Chief Commissioner is directed to hold an enquiry against the concerned officers as to why despite being brought to......
December 17, 2021 Case Laws Income Tax

Refund claim - petitioner had not filed returns either u/s 139(1) or within the extended period u/s 139 (4) - Since the law mandates a particular thing to be done in a......
December 17, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - addition made on account of loss on exchange rate difference - if the view of AO is accepted then the purchases would be booked at the.....
December 17, 2021 Case Laws Income Tax

TDS u/s 195 - Disallowance of sales commission paid to foreign agents - There is no dispute that these foreign agents do not have permanent establishment in India and......
December 17, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Addition u/s 56(2) - The admitted position in the present case is that the assessee did not file any valuation report to substantiate the fair.....
December 17, 2021 Case Laws Income Tax

Addition of expenditure on provision for construction cost of various sites in view of mercantile system of accounting - matching concept of accountancy provision -......
December 17, 2021 Case Laws Income Tax

Application u/s 154 - grant of interest u/ 244A - On appeal, we find that the CIT(A), being of the view that the impugned order before him was an order passed by the A.O....
December 17, 2021 Case Laws Income Tax

Income accrued/taxable in India - Tax Resident - The assessee before us is certainly an Indian national, but he is admittedly resident in the UAE so far as his......
December 17, 2021 Case Laws Income Tax

Levy of late fee u/s. 234E - Fee for default in furnishing statements - delay in filing statement of TDS within the prescribed time - Relief should not be refused to the....
December 17, 2021 Case Laws Income Tax

Additional depreciation claimed by the assessee company @ 10% in respect on new plant & machinery acquired by it after September 30, 2012 (AY 2013-14) - Number of days......
December 17, 2021 Case Laws Customs

Refund - Concessional rate of duty - In any event, merits of the refund claim of the petitioner would require a proper determination on facts and therefore, the second......
December 17, 2021 Case Laws Customs

Levy of penalty on Advocate - Seeking deletion of para from order of the Commissioner of Customs (Appeals) - In some occasions that are marked by their rarity, one may......
December 17, 2021 Case Laws Customs

Refund claim of Special Additional Duty (SAD), under Customs Act, in lieu of sales tax - rejection on the ground of time limitation - The Hon’ble High Court has clearly.....
December 17, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - pre-admission stage - home buyers and creditors - corporate debtor has initiated the process of settlement with the financial creditors - whether,......
December 17, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application - Operational creditors - The pivotal plea taken on behalf of the Appellant is that the obligation of the ‘Corporate......
December 17, 2021 Case Laws Service Tax

Refund of accumulated/unutilised Cenvat Credit of Service Tax - ‘nexus’ between the input services and the export services - Indisputably, in the refund proceedings......

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