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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 2251 to 2300 of 5067 Records

1 ....42 43 44 454647 48 49 50........ 102

July 29, 2021 Case Laws Customs

Seeking return of bank guarantees furnished - with concern that the provisional clearance of the goods is pending consideration for over 2 and ½ years purportedly on the....
July 29, 2021 Case Laws Indian Laws

Dishonor of Cheque - it is to be pointed out that it is the admitted case of the defacto complainant that the bank account belongs to the petitioner. However, the cheque....
July 28, 2021 Case Laws GST

Jurisdiction or authority to block any input tax credit - Reason to believe that input tax available in the electronic credit ledger has been fraudulently availed or is.....
July 28, 2021 Case Laws Income Tax

Revision u/s 263 - addition on account of interest paid to loan creditors - On one hand,AO is treating the alleged loan deposits as non-genuine and adding the same to......
July 28, 2021 Case Laws Income Tax

Exemption u/s 11 - trust which was not registered u/s.12A - Addition of corpus donation - voluntary contribution received by the trust with a specific direction that......
July 28, 2021 Case Laws Income Tax

Income deemed to accrue or arise in India - shared services - the CIT(A) has failed to appreciate that the year on year rendition of services by the assessee to the......
July 28, 2021 Case Laws Income Tax

Penalty order passed u/s 271AAA - disclosure of undisclosed jewellery and cash - The levy of penalty in not automatic and not mandatory. - considering the facts......
July 28, 2021 Case Laws Income Tax

Proceedings u/s 201(1) - not deducting TDS on the year-end provision - Therefore there is a sufficient and reasonable cause for not deducting TDS on the year-end......
July 28, 2021 Case Laws Income Tax

Recovery proceedings - attachment orders - stay petition - The position emerges that there is no dispute on that petitioner has fulfilled the condition of deposit of 20%....
July 28, 2021 Case Laws Income Tax

Direct Tax Vivad Se Vishwas Scheme 2020 - whether the amount which was forfeited at the time of auction, is to be credited into the account of the petitioner or is to be....
July 28, 2021 Case Laws Income Tax

Computing value of perquisites u/s 17(2) - residential accommodation - Merely because assessee is a body or undertaking owned or controlled by the Central Government, it....
July 28, 2021 Case Laws Customs

Permission to mutilate the imported goods - 459 packages weighing 55.740 MT of mixed wet strength scrap paper (silicon paper and coated) - seeking allowance of clearance....
July 28, 2021 Case Laws Insolvency and Bankruptcy

CIRP - Whether Appellant is justified to carry the appeal only because the Adjudicating Authority had given directions to produce the Balance Sheets? - The Application......
July 28, 2021 Case Laws Insolvency and Bankruptcy

Validity of approved Resolution Plan - statutory dues - it is difficult to find fault with the Resolution Plan as has been approved. There is substance in the......
July 28, 2021 Case Laws Service Tax

Validity of SCN - Jurisdiction - The service tax are demanded only for other services which all are not covered under the exemption clause and therefore, these facts are....
July 28, 2021 Case Laws Service Tax

Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per....
July 28, 2021 Case Laws Service Tax

CENVAT Credit - input services - services used in setting up their plants - Although setting up the factory is not manufacture in itself, it is an activity directly in......
July 28, 2021 Case Laws Service Tax

Levy of service tax - liquidated damages recovered by the appellant for acts of default - consideration for tolerance of an act or not - it is not possible to sustain......
July 28, 2021 Case Laws Service Tax

Extended period of limitation - The ingredients mentioned in terms of proviso to Section 73(1) has not been fulfilled by the Department and moreover in the present case,....
July 28, 2021 Case Laws Service Tax

Legality and validity of the show-cause notice - pre-show-cause notice consultation dated 12.4.2019 delivering the same to the petitioner assessee at 13.55 hours and......
July 28, 2021 Case Laws Central Excise

CENVAT Credit - The adjudicating authority does not dispute the usage of impugned input services for providing the output services but has disallowed the credit only on.....
July 28, 2021 Case Laws VAT and Sales Tax

Condonation of delay - sufficient cause - Request for Reopening of assessment order for accepting declarations in Form ‘C’ - power of authorities to reopen the......
July 28, 2021 Case Laws VAT and Sales Tax

Arrears of sales tax - actual defaulter - collection of arrears after lapse of 14 years - The first respondent has not collected the recovery of sales tax vigilantly......
July 27, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - third proviso - computation of period of limitation - the said proviso does not in any manner extend the period within which action......
July 27, 2021 Case Laws Income Tax

Revision u/s 264 - computation of income from capital gains - Although, there is a detailed discussion with regard to the nature of the transaction, as to whether it is.....
July 27, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - no original assessment order in the case of the assessee passed - Even assuming for the sake of argument that if an intimation under......
July 27, 2021 Case Laws Income Tax

Disallowance of the interest expenditure on the loan taken by the assessee - The transactions are driven by business considerations and are part of the commercial......
July 27, 2021 Case Laws Income Tax

Taxability of income received from re-insurance business in India - since SRSIPL is not a PE of the assessee, the profits earned from re-insurance business cannot be......
July 27, 2021 Case Laws Income Tax

The concept of protective assessment also becomes important in a situation where the addition on substantive basis is deleted and in such an event, protective assessment....
July 27, 2021 Case Laws Customs

Seeking registration of scrips - benefit under Merchandise Exports from India Scheme (MEIS) - The exports are thus, by the petitioner through DHL to a destination abroad....
July 27, 2021 Case Laws Customs

Refund of excess amount of tax - import of RBD Palm Oil - there is no dispute that the Notification was uploaded in the official website on 6-3-2018. Therefore, the rate....
July 27, 2021 Case Laws Service Tax

Classification of services - GTA services or not - cartage Challan - Such carting Challan is not equivalent to a consignment note which is issued by the transporter. The....
July 27, 2021 Case Laws Central Excise

Condonation of delay of 107 days in filing the appeal - The delay of 107 days is not inordinate for the 1st respondent/Appellate Authority to dismiss the appeal as the......
July 27, 2021 Case Laws VAT and Sales Tax

Classification of goods - powder quoting material - The product namely powder coating material is primarily composed of 'Epoxide Resins' or 'Polyester Resins' and......
July 27, 2021 Case Laws Indian Laws

Dishonor of Cheque - non-CTS-2010 cheque - valid cheque or not - the circular of the Reserve Bank of India shows that the banking channels, based on the digital......
July 27, 2021 Case Laws Indian Laws

Dishonor of Cheque - suit barred by limitation or not - According to Section 19 of the Indian Limitation Act, when the defendant made payment on account of the cheque......
July 26, 2021 Case Laws GST

GST registration - registration was granted but at a later date i.e., 09.03.2018 - The only possible manner in which the issue can be resolved is for the petitioner to......
July 26, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - This being the scope of Section 147 for reopening of assessment, this Court do not find any acceptable reason for the purpose of......
July 26, 2021 Case Laws Income Tax

Assessment u/s 153C - The assessment for the relevant AY was open assessment not having been concluded pursuant to the original return of income filed by the Assessee......
July 26, 2021 Case Laws Income Tax

Prior period expenses - expenses of store and spares and expenses in respect of the contract - assessee has demonstrated that liability has been crystallised in the year....
July 26, 2021 Case Laws Income Tax

Addition u/s 68 - related party transaction - Merely because M/s. LDC Holding Pvt. Ltd., outsourced solar plant installation work to a third-party, would not make the......
July 26, 2021 Case Laws Income Tax

Deduction u/s 54B - LTCG - Agriculture land purchased in the name Individual on behalf of HUF - Sale of agriculture land owned by HUF - In substance, the HUF is owner of....
July 26, 2021 Case Laws Income Tax

Levying penalty u/s 271D - Accepting loan / deposits in cash from relatives in violation of section 269SS - the assessee has taken loans from relatives to finance her......
July 26, 2021 Case Laws Customs

Refund of Container Detention Charges - The contractual relationship between the service providers, who is a private person and the petitioner cannot be resolved under......
July 26, 2021 Case Laws Service Tax

Principles of natural justice - matter was adjudicated ex-parte - It is settled law that when an order is passed in violation of the principles of natural justice the......
July 26, 2021 Case Laws Service Tax

Condonation of delay in filing appeal before Commissioner (Appeals) - Initially the appellant was advised to file a representation before the Chief Commissioner against.....
July 26, 2021 Case Laws VAT and Sales Tax

Consideration of both these aspects which are sought to be urged before this Court would certainly require this Court to record a finding of fact by examining the......
July 26, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - The practice of filing the Writ Petitions are in ascending mode without exhausting the appeal remedy mostly with an idea to avoid payment.....
July 24, 2021 Case Laws GST

Classification of supply - supply of services or not - pallets, crates and containers leased by CHEP India Private Limited located and registered in Karnataka to its......
July 24, 2021 Case Laws GST

Cancellation of registration of petitioner - non-payment of interest - delayed filing of returns GSTR-3B - Let the petitioner approach the concerned authority more......

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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”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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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