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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 2201 to 2250 of 5067 Records

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August 3, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - time limitation - the exercise of power in terms of the proviso to Section 42(6) of the OVAT Act was, on the fact of the present case, an.....
August 3, 2021 Case Laws VAT and Sales Tax

Validity of assessment order -Non-existing dealer - the petitioner being a transporter is deemed to be the owner of the taxable goods and is bound to comply with all the....
August 3, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - non - impleading of the partnership firm as accused in the complaint case - it was imperative on the part of the......
August 2, 2021 Case Laws GST

Classification of goods - rate of GST on the supply of goods by the applicant - marine diesel engine, and parts thereof, supplied for use and application in ships,......
August 2, 2021 Case Laws GST

Levy of IGST - repaired Goods re-imported into India between July 2017 till date - Aircrafts - IGST on fair cost of repairs and cost of insurance and freight -......
August 2, 2021 Case Laws Income Tax

Faceless assessment u/s 144B - Need for personal hearing as provided - When an assessee approaches with response to show cause notice, the request made by an assessee,......
August 2, 2021 Case Laws Income Tax

Deduction u/s 80IA - lease rent income received from letting out modules of Software Technology park to various lessees - income derived from letting out of the property....
August 2, 2021 Case Laws Income Tax

Assessment of trust - The assessee has contested that no fee was fixed by the state level fee fixation committee for the year under consideration and, therefore,......
August 2, 2021 Case Laws Income Tax

Addition of capital gain - cost of indexation - JDA property - Though in the definition of 'indexed cost of acquisition', the word used are, "in which the asset was held....
August 2, 2021 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - the assessee has given reasonable and plausible explanation that the accountant has committed mistake while preparing the accounts as the.....
August 2, 2021 Case Laws Income Tax

Levy of interest u/s 234B and 234C - Liability of advance tax - income from partnership firm in the hands of partner - As per the provisions of Sec. 10(2A) of the Act,......
August 2, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Fresh claim - When the Resolution Plan has already been approved by the CoC and it is pending before the Adjudicating Authority for......
August 2, 2021 Case Laws Central Excise

Refund claim - supply of LSHFHSD to Indian NAVY - Since all the goods stored in warehouse are duty paid as per the board circular 2004, the ground on which Assistant......
August 2, 2021 Case Laws Indian Laws

Dishonor of Cheque - rebuttal of presumption about the legally enforceable debt or not - the complainant, apart from existence of a presumption of a legally enforceable.....
July 31, 2021 Case Laws Service Tax

Rejection of refund claim of service tax - construction of Government buildings - refund arising as a result of restoration of exemption benefit of N/N/. 12/2012 and......
July 31, 2021 Case Laws GST

Validity of three adjudication orders made passed exparte - it has been brought to our notice that realizing the difficulties from the spread of pandemic COVID-19, the......
July 31, 2021 Case Laws Income Tax

Addition on account of peak cash deficit worked out by the revenue authorities - the assessee did not explain the difference between the cash found and seized at the......
July 31, 2021 Case Laws Income Tax

Validity of Draft assessment order passed u/s 143(3) read with Sections 144C - petitioner states that the impugned draft assessment order as been passed without issuance....
July 31, 2021 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - The Assessing Officer has to record satisfaction before initiating penalty proceedings and the penalty proceedings are subject to......
July 31, 2021 Case Laws Income Tax

Assessment u/s 143 r.w.s 153A - Period of limitation - Exclusion of certain period - The assessee had filed a writ petition in the Hon’ble Allahabad High Court against......
July 31, 2021 Case Laws Income Tax

Deduction u/s 80IC - existence of multiple “initial assessment years” - AO has simply misunderstood the amendment brought u/s. 80IC and further misunderstood “the......
July 31, 2021 Case Laws Income Tax

Accrual of Capital Gain - Surplus which arose on sale through the appellant, of the mortgaged plots of land by the mortgagee of the plots - CIT-A assessment long term......
July 31, 2021 Case Laws Income Tax

Disallowance of deduction u/s 80IAB - income derived from 'Operation and Maintenance Activities' of SEZ - activities of the assessee being a developer, include operation....
July 31, 2021 Case Laws Central Excise

Cenvat credit - Bill of Entry in the name of the supplier of the raw material i.e. Principal - goods were received by the appellant as a job worker and used in the......
July 31, 2021 Case Laws Income Tax

LTCG - registered sale deed was executed by the legal heirs of the deceased - CIT(A) has not verified this fact but has merely gone by the presumption that the assessee.....
July 31, 2021 Case Laws Income Tax

Penalty levied u/s. 271(1)(c) - capital gain on transfer of agricultural land - As equally true that on the date of sale the said distance was less than 8 KMS. We are of....
July 30, 2021 Case Laws GST

Levy of GST - Forward supply - rate of GST - Tertiary Treated Water - In the subject case, the water supplied by the applicant to mahagenco is obtained after the......
July 30, 2021 Case Laws GST

Seizure and detention of vehicle - considering the prime defence of the petitioner that he is not a registered dealer nor is he dealing in purchase and sale of vehicles.....
July 30, 2021 Case Laws Income Tax

Validity of assessment order - Reference to dispute resolution panel u/s 144C -Failure to follow the procedure under Section 144C(1) would be a jurisdictional error and.....
July 30, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Principles of natural justice - this Court is of an opinion that the opportunity provided by the respondent to the petitioner was not......
July 30, 2021 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - Non-existing company - This Court is of the considered opinion that, in the present case, the proceedings were continued......
July 30, 2021 Case Laws Income Tax

Revision u/s 263 - Being conscious of the fact that the original assessment order could not be revised under section 263 of the Act due to bar of limitation, as provided....
July 30, 2021 Case Laws Income Tax

Revision u/s 263 - estimation of income on bogus purchases - Keeping in view the applicable VAT rate, Ld. AO estimated a further addition of 1.6% against these purchases....
July 30, 2021 Case Laws Income Tax

Revision u/s 263 - There was an error in the assessment order passed by the A.O. in not bringing to tax the interest income in the year under consideration under the......
July 30, 2021 Case Laws Customs

Imposition of penalty - section 112(b) of Customs Act - smuggling - diamonds - The active role of these Appellant, do not justify imposition of heavy penalty under......
July 30, 2021 Case Laws Companies Law

Seeking to restore the name of the Company - It is significant to point out here that while considering an Application under Section 252(3) of the Companies Act, 2013,......
July 30, 2021 Case Laws Service Tax

Refund of erroneous payment of service tax - the appellant as a LLP, is not required to pay service tax under the reverse charge mechanism during the period under......
July 30, 2021 Case Laws Central Excise

Condonation of delay - Though there is a considerable delay in filing the appeal, but having regard to the fact that the applicant had approached High Court and,......
July 30, 2021 Case Laws Indian Laws

Dishonor of Cheque - Fraudulent transaction or not - The Court notices that there is no disputes with regard to the signature on the cheuqe and her defence is that the......
July 29, 2021 Case Laws GST

Detention of motor vehicle - RANGE ROVER motor vehicle transported from Coimbatore to Thiruvananthapuram as 'used personal effect' of the 2nd respondent - detention on......
July 29, 2021 Case Laws Income Tax

Disallowance of loss on revaluation of bonds and sale of RBI Bonds - capital or current asset - There is consistency in the pattern followed by the assessee and......
July 29, 2021 Case Laws Income Tax

TDS u/s 194LA - tds on market value of Development Right’s Certificate (DRC) - the Hon’ble High Court held that the provisions of section 194LA of the Act are not......
July 29, 2021 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - disallowance of the deduction claimed by the assessee u/s 35 - AO has not brought out his case as to why penalty u/s.271(1)(c) of the Act.....
July 29, 2021 Case Laws Income Tax

Validity of Assessment u/s 153C - Reopening of assessment u/s 147 - In view of such glaring fact covering huge racket of providing accommodation entries of issuing bogus....
July 29, 2021 Case Laws Income Tax

Disallowance of mark to market loss - Pertinently, when the AO is accepting the gain offered as income by the assessee following similar accounting method, there is no......
July 29, 2021 Case Laws Income Tax

Late filing fee u/s. 234E - intimation u/s 200A - when there are conflicting decisions, the view taken in favour of the assessee should be followed, the impugned order......
July 29, 2021 Case Laws Income Tax

Additional depreciation on the machinery installed at various collection centers - business of pathological testing diagnostic laboratories - the collection centers are.....
July 29, 2021 Case Laws Customs

Issuance of SCN by proper officer - incompetent authority of Jurisdictional Officer or not - it is unambiguous that the Board appointed the Commissioner of Central......
July 29, 2021 Case Laws Customs

Seeking release and return of detained containers - entitlement of compensation towards the container idling charges - When disputed facts are raised between the......
July 29, 2021 Case Laws Customs

Refund claim of Additional Customs Duty (ACD) - rejection on the ground that as per correlation sheet, the description in Bill-of-Entry and invoices did not tally and......

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

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