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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 2301 to 2350 of 5067 Records

1 ....43 44 45 464748 49 50 51........ 102

July 24, 2021 Case Laws Income Tax

Bogus claim of Deduction u/s 35(i)(ii) - Criminal Petition is filed under Section 482 of the Code of Criminal Procedure, 1973 - as there are serious allegations against.....
July 24, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - admission of additional objections - the petitioner is directed to submit his further objections along with the materials,.....
July 24, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Mere production of books of account and the details by the assessee are one aspect of the matter and even with reference to such books.....
July 24, 2021 Case Laws Income Tax

Computation of deduction u/s 10A - belated receipt of foreign remittances on account of export sales - The only reason for not considering the alleged amount while......
July 24, 2021 Case Laws Income Tax

Validity of proceedings u/s 153C - related party transaction with subsidiary companies - Evidently, no draft order was passed in this case. See CBDT Circular No. 09/2013....
July 24, 2021 Case Laws Income Tax

Revision u/s 263 - When the ld. Commissioner issued a show cause notice under section 263 and ultimately passed impugned order; by that time the alleged domestic......
July 24, 2021 Case Laws Customs

Review petition - Rectification of error in the Judgement of the Court - Verification in respect of the Bill of Entry - Verification of country of origin - Inadvertent......
July 24, 2021 Case Laws SEBI

Compounding of offence - Price rigging and insider trading - Such alleged acts of price rigging and manipulation of the prices of the shares have a vital bearing on......
July 24, 2021 Case Laws Central Excise

Jurisdiction for passing adjudication order - when there is a clear observation of the hon’ble High Court in the present case itself that will prevail over the board......
July 24, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - exercise of jurisdiction erroneously - In the absence of exhausting such remedies, High Court is losing the benefit of deciding the matter....
July 23, 2021 Case Laws GST

Classification of goods - HSN code - rate of tax - wastes - Cinder Half-burnt Coal / Char Dolachar - ESP / Bag Filter Dust generated during the process of manufacturing.....
July 23, 2021 Case Laws GST

Levy of GST - time of supply - point of taxation - period involves both pre-GST period as well as post GST regime - flats allotted to land owner by the builder - As per.....
July 23, 2021 Case Laws GST

Search and seizure - jurisdiction of CGST Delhi North Commissionerate - reasons to believe - Admittedly, in the instant case, no investigations were carried out against.....
July 23, 2021 Case Laws GST

Revenue appeal against the decision of Single member bench of HC - Transition of unavailed input tax credit - non filing of TRAN-1 - section 140 of the Central Goods and....
July 23, 2021 Case Laws Income Tax

Expenditure incurred in connection with transfer of the capital asset - As pertinent to note that lease deed was executed in the year 1996 in favour of the lessee and......
July 23, 2021 Case Laws Income Tax

Exemption u/s 11 - Corpus Donation - the corpus fund donated to the assessee cannot be included in the income and expenditure account but has been rightly shown by the......
July 23, 2021 Case Laws Income Tax

Exemption u/s 11 - charitable activity u/s 2(15) - In the absence of any evidence to show that the hostel facilities were provided to anybody other than students and......
July 23, 2021 Case Laws Income Tax

Disallowance u/s 35(1)(ii) - withdrawal of approval by the CBDT as was granted to the said HHBRF was only on 06.09.2016 i.e. much after the donation made by the assessee....
July 23, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - addition of transactions in HSBC Bank - AO is not sure whether income has to be assessed in the hands of assessee or his......
July 23, 2021 Case Laws Income Tax

Revision u/s 263 - As the assessee’s claim of having incurred the expenses towards furtherance of its charitable objective; and also its claim of having received......
July 23, 2021 Case Laws Income Tax

Addition of cash salary u/s 69C - Assessee argued that proposed cash was also found during the course of first search and therefore, cannot be put to use for making......
July 23, 2021 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Defective notice - non specification of charge - Notice as barred by limitation u/s 275 - mere non-acceptance of the explanation so......
July 23, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) of the Act is liable to be imposed only where the assessee has concealed its particulars of income or furnished inaccurate particulars. Action of......
July 23, 2021 Case Laws Service Tax

Refund of credit availed on the service tax paid on input services - The services having been exported, the service tax paid on the input services used for export of......
July 23, 2021 Case Laws Central Excise

Clandestine Removal - reliability of statements - sufficiency of evidence or not - In a serious case such as evasion of duty by fraud, the degree of appreciation of......
July 22, 2021 Case Laws Customs

Confiscation of imported goods - Hand Mixer and its spare parts - The apprehension of the learned counsel for the appellant that the Appellate Tribunal has not started......
July 22, 2021 Case Laws GST

Levy of GST - Composition scheme - the turn over after the GST regime came to force is less than ₹ 1 crore - The argument that the turn over in the financial year.....
July 22, 2021 Case Laws Customs

Failure to file EGM - responsibility of the appellant to file the EGM to the proper officer before departure of the conveyance from the Customs station - only for......
July 22, 2021 Case Laws Service Tax

Short payment of service tax - Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - Ld. Commissioner has categorically observed that difference in tax......
July 22, 2021 Case Laws Central Excise

Rejection of Refund claim in cash of differential duty - SCN was not issued - It is the basic tenet of our Constitution that “justice should not only be done, but should....
July 22, 2021 Case Laws Income Tax

Carry forward the unabsorbed depreciation beyond eight years - The interregnum restriction of limiting the claim for an eight-year period does not take away the right of....
July 22, 2021 Case Laws Indian Laws

Dishonor of Cheque - the said bouncing of cheques on second presentation cannot be a ground for prosecution under Section 138 of the Negotiable Instruments Act, 1881 as.....
July 22, 2021 Case Laws VAT and Sales Tax

Refund of Input Tax Credit - purchase turnover corresponding to export sales -The petitioner had also produced the certificate issued by the Postal Department of......
July 22, 2021 Case Laws VAT and Sales Tax

Refund of the tax paid - as no such communication withholding the refund has been received by the petitioner either before filing of the Writ Petition or during the......
July 22, 2021 Case Laws VAT and Sales Tax

Reopening of completed assessment - allegation of defective ‘C’ and ‘H’ forms - The action of the 1st respondent in rejecting the claim of the petitioner for......
July 22, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Notice issued beyond the period of limitation - in view of the fact that 01.04.2018 was a Sunday, thus, for all purposes, notice was......
July 22, 2021 Case Laws Income Tax

Penalty u/s. 271(1)(c) - CIT(A) has made irrelevant observation in his appellate order, which are not only factually incorrect but have no relationship to the issue by......
July 22, 2021 Case Laws Income Tax

Transfer Pricing Adjustment - Adjustment on account of notional interest on the receivables - when the assessee is having their own funds and not paying interest on any.....
July 22, 2021 Case Laws Income Tax

Assessment order passed against non-existent company - Merger of company as per the scheme of Amalgamation into other company - Since the assessee company ceased to be......
July 21, 2021 Case Laws GST

Requirement of GST registration - medical store run by Charitable Trust - Medical store providing medicines at a lower rate - As per the definition of ‘Business’ means......
July 21, 2021 Case Laws Indian Laws

Dishonor of Cheque - Accused took a specific defence that the cheque in question was obtained by the complainant by exercising force and that the same was a blank cheque....
July 21, 2021 Case Laws Service Tax

Interest on delayed refund (of pre-deposit) - relevant time - to be granted from the date of communication of the final order of the Tribunal till the date of grant of......
July 21, 2021 Case Laws Income Tax

Estimation of income - sales have been made truck to truck not loose or petti as done in his own trading sales. It is also admitted facts that the fruits were sent to......
July 21, 2021 Case Laws Central Excise

Extended period of limitation - CENVAT Credit - common input services on trading activity / traded goods - non-maintenance of separate accounts under Rule 6(2) of Cenvat....
July 21, 2021 Case Laws Income Tax

Disallowance of purchase made from sister concerns - Making disallowance of purchase just because they are from sister concerns/ related parties, Memorandum of......
July 21, 2021 Case Laws GST

Liability of tax - hostel facility to its students including food - hostel fees collected from outside students staying at the hostel for study purpose at a rate of......
July 21, 2021 Case Laws GST

Grant of Anticipatory Bail - fraudulent transfer of input tax credit - evasion of huge amount of GST by procuring invoices without actual supply of goods - allegations......
July 21, 2021 Case Laws Income Tax

Penalty imposed u/s 271AAB - In the light of the settled proposition of law that Section 271AAB of the Act cannot be invoked to impose penalty when search has not been......
July 21, 2021 Case Laws Income Tax

Penalty levied u/s 221(1) - non-payment of tax - In the instant cases, as on today, the assessment orders have been quashed by the Tribunal, vide its order dated......
July 21, 2021 Case Laws Income Tax

Deduction u/s 80IB(10) - business of development and construction of residential and commercial units - Since, in the instant case the housing project was admittedly......

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