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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 2101 to 2150 of 5067 Records

1 ....39 40 41 424344 45 46 47........ 102

August 9, 2021 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - it appears that the rejection is by a computer generated and/or a mechanical process by a remark that ‘show......
August 9, 2021 Case Laws Central Excise

Seeking refund of the MODVAT Credit balance available in the account on the date of surrender of the registration - rejection on the ground of time limitation -......
August 7, 2021 Case Laws GST

Seeking for grant of regular bail - wrongful availment or utilization of input tax credit - It appears from the counter in both the bail applications filed by the......
August 7, 2021 Case Laws Income Tax

Disallowance of provision for gratuity and leave encashment - in case of trust, the meaning ‘applied’ need not be construed as ‘spent’. It includes the necessary......
August 7, 2021 Case Laws Income Tax

Disallowance on account of depreciation on goodwill - Scheme of Amalagamation adopted - the 5th proviso was inserted in order to prevent double claim of the depreciation....
August 7, 2021 Case Laws Income Tax

Appeal before CIT(A) - Non deposit of admitted tax/advance tax as provided u/s 249(4) - Payment of tax is mandatory but the requirement of paying such tax before filing.....
August 7, 2021 Case Laws Income Tax

Unexplained money deposited in bank account - stand of the assessee was that the cash deposited in his bank accounts are from the prospective buyers of......
August 7, 2021 Case Laws Income Tax

Disallowance of the set off of the business loss with surrendered income - the surrendered income, in respect of which the entries had already been made in the books of.....
August 7, 2021 Case Laws Income Tax

Addition u/s 43CA - difference between agreement value of the flats and market value determined by the DVO - in the light of reasoning given for insertion of the proviso....
August 7, 2021 Case Laws Income Tax

Income from other sources u/s 56 - purchase was lower than the ready reckoner rate - difference between value declared and value as per stamp value authority is less......
August 7, 2021 Case Laws Customs

Classification of imported goods - Drones - Tello drones with or without camera would merit classification under heading 9503 of the first schedule to the Customs Tariff....
August 7, 2021 Case Laws Customs

Scope of application for advance ruling - Seeking ruling on classification of various items - 16 items grouped under 4 categories - if advance rulings in respect of......
August 7, 2021 Case Laws Customs

Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with......
August 7, 2021 Case Laws Customs

Levy of penalty on Customs Broker - Period of limitation - The excuse pretended by the adjudicating authority that some of the documents required translation, is no......
August 7, 2021 Case Laws Customs

Smuggling - gold biscuits - Before this Tribunal, appellant has produced the original copy of the invoice issued by Malabar Gold and Diamonds and the said bill shows......
August 7, 2021 Case Laws Companies Law

Seeking for an order of winding up of the respondent-company - As pointed out that striking of the name of the company should not come in the way of passing an order of.....
August 7, 2021 Case Laws Insolvency and Bankruptcy

Period of limitation for filing of Application for initiation of CIRP - an application under Section 7 of the IBC would not be barred by limitation, on the ground that......
August 7, 2021 Case Laws Insolvency and Bankruptcy

Interpretation of statute - Financial creditor or not - The definition of ‘debt’ is also expansive and the same includes inter alia financial debt. The definition of......
August 7, 2021 Case Laws Service Tax

Refund of service tax paid - chit fund business - There is a clear four-year delay in filing the refund claim - the appellant cannot take advantage of its own mistake of....
August 7, 2021 Case Laws Service Tax

Levy of penalty - In the light of section 73(4) of Finance Act, 1994, which is the sole ground for denying recourse to section 73(3) of Finance Act, 1994, it is clear......
August 7, 2021 Case Laws Central Excise

CENVAT Credit - Bogus firms - fraudulent Cenvat Credit passing chain to facilitate availment of Cenvat Credit without actual manufacture and supply of duty paid goods -.....
August 6, 2021 Case Laws GST

Classification of services - restaurant services or not - The applicant has only prepared birthday cakes, as per order for take out service and they do not prepare......
August 6, 2021 Case Laws GST

Exemption from GST - Repair and maintenance fund - sinking fund - applicability of exemption Limit of ₹ 7500/- on the components of maintenance bill by the housing....
August 6, 2021 Case Laws GST

Validity of summons issued - The validity of the proceedings initiated by the competent authority by invoking Section 70 of the Act, 2017 can only be challenged therein.....
August 6, 2021 Case Laws Income Tax

Stay of demand - pre-deposit of only 20% of the disputed demand - adjustments of refunds against demand - respondent is entitled to seek pre-deposit of only 20% of the......
August 6, 2021 Case Laws Customs

Refund of amount paid as demurrage charges for the clearance of Ammonium Sulphate in Bulk - The petitioner was not at fault, in view of the fact that the detention made.....
August 6, 2021 Case Laws GST

Rate of GST - supply of electrically operated vehicles without fitting of battery - An Electric Vehicle with battery pack uses electric motors and motor controllers......
August 6, 2021 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - the accused by way of cross examining the complainant has exposed him and that itself establishes that presumption is......
August 6, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - This Court cannot go into the factual details now furnished by the petitioner at the time of original assessment nor made a....
August 6, 2021 Case Laws Customs

Levy of penalty - Smuggling - imitation jewellery raw material glass beads (Chatons) in the guise of clearing glass show piece/scrubbers/foot wear - In any case, it is......
August 6, 2021 Case Laws Service Tax

Refund of Service Tax paid under RCM - repeal of Finance Act and introduction of GST Act - rejection of refund on the ground that input tax credit can only be claimed......
August 6, 2021 Case Laws Central Excise

CENVAT Credit - input - PVC Filler Hollow - credit denied to the assessee on the ground that the supplier of raw material was not liable to pay the duty on the goods......
August 6, 2021 Case Laws Income Tax

Brand Image Expenses - The assessee has provided details of all the dealers who have been given tickets to cruise trips which were not inquired by the revenue to prove......
August 6, 2021 Case Laws Service Tax

Re-credit of Cenvat Credit alrady reversed (suo motu) - When the reversal/adjustment is made under Rule 6(3A), the time-limit as prescribed in the Cenvat Credit Rules,......
August 6, 2021 Case Laws Central Excise

CENVAT Credit - input services - The appellant did not submit the documentary evidences either before the original or first appellate authority to demonstrate that it is....
August 6, 2021 Case Laws Income Tax

Expenses under the head research and development - deduction of such expenses under the provisions of section 37(1) OR u/s 35 - the genuineness of the expenses cannot be....
August 6, 2021 Case Laws Income Tax

Penalty u/s 271C - whether the respondent-assessee had made an incorrect claim for deduction in its E-Return - an erroneous claim simpliciter does not automatically......
August 6, 2021 Case Laws Income Tax

Revision u/s 263 - Validity of order of ITAT, cancelling the order of assessment u/s 115 WE(3) and directing the assessing officer to make an order de novo only for the.....
August 6, 2021 Case Laws Income Tax

Rectification u/s 154 - Exemption/deduction u/s 10B denied - returns was filed beyond the period of limitation - Even if the intimation dated 28.03.2008 was despatched......
August 6, 2021 Case Laws Income Tax

Exemption u/s 54F - LTCG - completion of construction or just investment - Nowhere does the provision lay down a stipulation of completion of construction as a condition....
August 6, 2021 Case Laws Income Tax

Levy of penalty u/s. 272A(2)(k) - belated filing of TDS returns u/s. 200(3) r.w.r. 31A - there is reasonable cause in not filing its TDS returns within prescribed time -....
August 6, 2021 Case Laws Income Tax

Addition u/s. 68 - apart from identity other ingredients like creditworthiness and genuineness of transaction required to be proved in support of claim u/s. 68 - CIT(A).....
August 6, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - time to initiate Revision u/s 263 was not left - Reopening is made at the direction of the ld. CIT. The ld. CIT when he did not find......
August 6, 2021 Case Laws Income Tax

Addition u/s.69 or 68 - assessee has paid on-money towards purchase of property to the seller - The assessee is only owner of 1/3rd share in the property purchased. -......
August 6, 2021 Case Laws Income Tax

Disallowance towards interest u/s.36(1)(iii) in the hands of partner - interest paid on borrowed funds - amount invested in partnership firm by the assessee partner is......
August 5, 2021 Case Laws GST

Classification of supply - oncession agreement entered into by the appellant with the Government of Tamilnadu and Tirupur Municipality - taxability of supply - Sale of......
August 5, 2021 Case Laws GST

Classification of goods - UHT Sterilized Flavoured Milk supplied by the appellant as ‘Britannia Winking Cow Thick Shake’ in various flavours in tetra packs/bottles - In.....
August 5, 2021 Case Laws GST

Classification of supply of service - service in relation to agricultural operations directly in connection with raising of agricultural produce - Drilling of Borewells.....
August 5, 2021 Case Laws GST

Classification of goods - rate of GST - Air Springs” manufactured and supplied by the appellant - The product in hand is an air below the utility of which is to act as a....
August 5, 2021 Case Laws GST

Classification of goods - rate of GST - Applicable HSN Code - manufacture and sale of ready to prepare cook products like Dosai Mix, Idly Mix, Tiffen Mix, Sweet Mix,......

1 ....39 40 41 424344 45 46 47........ 102

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

F: ITC Issue in case of Acqusition of Company in Insolvency

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: 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 ...

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...

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