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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 2351 to 2400 of 5067 Records

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July 21, 2021 Case Laws Income Tax

Nature of expenditure - new dyes expenditure claims - The dies are made as per project wise or the product wise and keeps changing for the other project - such dyes come....
July 21, 2021 Case Laws Income Tax

Disallowance of remuneration paid to the partners of the assessee firm - Once the remuneration paid to the partners is in accordance of the provisions of Section......
July 21, 2021 Case Laws Income Tax

Disallowance of freight expenditure u/s 40A(3) paid in Cash - As enhanced limit of ₹ 35,000/- is applicable for the payment to the transport operators and in other....
July 21, 2021 Case Laws Income Tax

Disallowance of keyman insurance policy of the director of the company paid - The premium paid for keyman insurance policy is allowable to the assessee u/s. 37(1) of the....
July 20, 2021 Case Laws GST

Valuation - The additional discount reimbursed by M/s. Castrol, is liable to be added to the consideration payable by the customers or dealers to the appellant. The......
July 20, 2021 Case Laws GST

Refund of GST - Allegation of fake input tax credit - petitioner was unable to discharge its GST liability in the third half of the year 2020-21 due to financial......
July 20, 2021 Case Laws GST

Review application - Permission to carry forward of unutilized CENVAT credit of duty paid - transitional credit - the judgment passed in case of Adfert Technologies Pvt.....
July 20, 2021 Case Laws GST

Maintainability of petition - availability of alternative remedy of appeal - Detention of seized goods - In the case on hand, the order is passed under Section 129 of......
July 20, 2021 Case Laws Income Tax

Exemption u/s 54F - disallowance being long term capital gain on sale of plot - LTCG - section 54F nowhere envisages that the sale consideration obtained by assessee......
July 20, 2021 Case Laws Income Tax

Denial of tax exemption computation u/s 11 - taxability of income at maximum marginal rate, as per proviso to section 164(2) - interest free loans to interested persons.....
July 20, 2021 Case Laws Income Tax

Nature of expenditure - Lease hold improvement expenditure - expenses incurred on design and technical consultancy towards improving the exisiting product in the same......
July 20, 2021 Case Laws Income Tax

Rectification u/s 154 - Exemption u/s 11(2) denied - assessee has filed Form no.10 manually - what could not be done by the assessee directly, cannot be achieved......
July 20, 2021 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - difference between the stamp duty value and the actual purchase consideration - - DVO has given due consideration for the location of the......
July 20, 2021 Case Laws Income Tax

Loss on sale of investment - bonafide loss or not? - As the assessee did purchase the shares from M/s. GRPL and have actually sold the shares and the shares have been......
July 20, 2021 Case Laws Income Tax

Addition on account of construction loss claimed - Assuming, the contention/finding of the AO is correct that impugned loss is not allowable for deduction in the year......
July 20, 2021 Case Laws Customs

Conditions of achieving of positive Net Foreign Exchange (NFE) as prescribed in the Special Economic Zone Rules, 2006 - failure to carry out operations as per the......
July 20, 2021 Case Laws Customs

Levy of penalty u/s 117 of CA - non-filing of EGM/shipping bills as required under section 41 of the Customs Act, 1962 - problem of EGM errors which hamper IGST refund......
July 20, 2021 Case Laws Customs

Levy of late fee charges - delay in filing the bill of entry - sufficient reason for delay in filing the bill of entry was shown or not - Since necessary amendments have....
July 20, 2021 Case Laws VAT and Sales Tax

Rectification of mistake - mistake apparent on the face of record or not - it cannot be stated that non-taking of notice of Email on 25.04.2021 as amounting to violation....
July 20, 2021 Case Laws VAT and Sales Tax

Misconduct under Rule 3 of Karnataka Civil Services (Conduct) Rules, 1966 - registration certificate issued without proper verification - Very contents of the reply......
July 19, 2021 Case Laws GST

Classification of goods - rate of GST - classification based on process of manufacture (embedding coir yarn in to vinyl (PVC) compound and curing by heating / cooling) -....
July 19, 2021 Case Laws GST

Classification of goods - PVC carpet mats manufactured by them - classifiable under Tariff Item 5705.00.49 of CTA or under Tariff Item 3918 as held by the SGST Member? -....
July 19, 2021 Case Laws GST

Violation of principles of natural justice - Summary of Show cause notice in FORM GST DRC-01 passed in violation of procedure - Summary of order in FORM GST DRC-07,......
July 19, 2021 Case Laws Income Tax

TP Adjustment - 'arranged' pricing' - TNMM method or CUP method - the superiority of any particular method to arrive at the ALP is ruled out.The TNMM (Transactional Net.....
July 19, 2021 Case Laws Income Tax

Addition on account of discrepancy in stock and being estimated value of scrap - the Assessing Officer has not brought out any defects in maintenance of books of......
July 19, 2021 Case Laws Income Tax

Procedure for assessment - mandation for the National E-Assessment Centre - Absence of a provision akin to Section 144B (9) in the E-Assessment Scheme, 2019 would not......
July 19, 2021 Case Laws Income Tax

Addition on account of share application and share premium money u/s 68 - assessee has received share application and share premium money from eleven investor companies.....
July 19, 2021 Case Laws Income Tax

Exemption u/s 54F - If the assessee has invested money in constructing the residential house, merely because the construction was not complete in all respects or such......
July 19, 2021 Case Laws Income Tax

Addition u/s 43CA - differential amount of consideration shown in the document and the Stamp Duty Valuation - The transfer under the provisions of section 43CA is......
July 19, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - non-compliance on the part of the assessee of various notices issued - information which was required for completing the assessment was already......
July 19, 2021 Case Laws Income Tax

Addition u/s 69B - on-money transaction - the two evidence relied by the Ld. Revenue Authorities viz., the data retrieved from the Pen-drive and the admission by the......
July 19, 2021 Case Laws Income Tax

Adjustment towards foreign exchange fluctuation - non-consideration of impact of abnormal movement in the foreign exchange rates while computing the operating profit......
July 19, 2021 Case Laws Income Tax

Failure to service notice due to wrong email address - The assessee was not served notice due to wrong reference of email address, therefore, in our view the assessee......
July 19, 2021 Case Laws Customs

Requirement of pre-deposit at the stage of filing appeal before CESTAT (second appeal) - in the case of second appeal before CESTAT, the appellant is required to pay......
July 19, 2021 Case Laws Customs

Service of order - appeal rejected on the ground of time limitation - burden to prove - The word used in section 128 as well as 153 is communication of the decision,......
July 19, 2021 Case Laws SEBI

SEBI powers to issue directions and levy penalty - trustee’s decision to wind up a scheme of the mutual fund - Interpretation of the term ‘consent’ in Regulation......
July 19, 2021 Case Laws Service Tax

Valuation - life insurance business - treatment of surrender value’ exacted, on premature exit, from holders of ‘unit linked insurance policy (ULIP)’as consideration for....
July 17, 2021 Case Laws GST

Classification of goods - rate of tax - Puripapad - Unfried papad - The goods are of different shapes and sizes but similar in respect of the ingredients, manufacturing.....
July 17, 2021 Case Laws Income Tax

Disallowance of expenses on account of interest on late payment of service tax - CIT(A) deleted the disallowance holding that the interest on late payment of service tax....
July 17, 2021 Case Laws Income Tax

Jurisdiction by AO to suo-moto convert protective assessment into substantive assessment post completion of original assessment proceedings - Once the ld CIT(A) was......
July 17, 2021 Case Laws Income Tax

Income from house property - Estimation of notional rent - We fail to understand as to why the CIT(A) has chosen again to exhibit his scant regard to the judicial......
July 17, 2021 Case Laws Income Tax

Addition u/s 68 - Violation of provisions of section 269SS - unexplained cash deposit - Violation of provisions of section 269SS of the I.T.Act calls for penalty u/s......
July 17, 2021 Case Laws Income Tax

Estimation of income - Bogus purchases of diamonds - There is evidence received by the Revenue that the entire purchases made by the assessee is bogus i.e., the assessee....
July 17, 2021 Case Laws Income Tax

Correct head of income - sale of land - “capital gains” or “business income” - In the present case, undisputedly the appellant had made a distinction between those lands....
July 17, 2021 Case Laws Customs

Misuse of EPCG licence scheme - use of false and incorrect documents for export of garments as third party exporter - Whether the allegation that the appellants have not....
July 17, 2021 Case Laws Customs

Levy of penalty - Proceedings against the Custodian / Cargo Service provider - it is alleged that appellants had allowed the cargo to move into the sterile area without.....
July 17, 2021 Case Laws Customs

Amendment of shipping bills - The appellant has requested for amendment to include MEIS benefit. The department does not have a case that the appellant is not eligible......
July 17, 2021 Case Laws Insolvency and Bankruptcy

Seeking withdrawal of admitted application - It is not the case of the Intervenors that Demand Notice under Section 8 is pending. It is only their case that money is due....
July 17, 2021 Case Laws Service Tax

Delay in filing appeal before the Apex Court - Condonation of delay - Reduction of delay in filing SLP - one reason for the delay is due to the liner process being......
July 17, 2021 Case Laws Service Tax

Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - Construction or execution of works contract of a......

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F: Stock damaged in recent floods

F: GST on Solar Plant

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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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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