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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 2501 to 2550 of 5067 Records

1 ....47 48 49 505152 53 54 55........ 102

July 10, 2021 Case Laws Service Tax

Refund of service tax - booking of flat cancelled - Time Limitation - There are no doubt the service tax was deposited by the appellant on 4th October, 2016 and 24......
July 10, 2021 Case Laws Central Excise

Refund of excess amount of Duty and interest paid - principles of unjust enrichment - The refund here, in this case, is claimed for a few years only and just by......
July 10, 2021 Case Laws VAT and Sales Tax

Validity of reassessment order passed u/s 39(2) of the Karnataka Value Added Tax - barred by limitation or not - It is pertinent to note that Section 40(2) of the Act......
July 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - grant of 20% of the amount as interim compensation - Section 143A of the Act, 1881 - From perusal of provisions of the Act,....
July 9, 2021 Case Laws GST

Correction of amount shown in GST TRAN-1 - Transitional credit - Period of limitation - It does not stand to reason that the date of filing of Form-1 and date for......
July 9, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - material which was examined and qua which opinion was rendered by the AO while passing the draft assessment orders - The failure to......
July 9, 2021 Case Laws Income Tax

Deduction of lease rent - lumpsum amount paid by the appellant/assessee for the entire tenure of the lease i.e. 99 years - matching principle - Given the facts obtaining....
July 9, 2021 Case Laws Income Tax

Deduction of TDS on the amount paid and payable to the workmen - Though it is referred as Voluntary Retirement Scheme, one has to see the object and intent behind it.......
July 9, 2021 Case Laws Income Tax

DTVSV Act - in a case where the Appeal is filed by the Income Tax authority, the amount payable shall be one-half of the amount calculated - whether Petitioner is......
July 9, 2021 Case Laws Income Tax

Refund the monies lying in the Capital Gains Account Scheme (CGAS) with the bank along with interest at prevailing rates - The operation of the account in question is a.....
July 9, 2021 Case Laws Income Tax

Addition under the head “Capital Gains” - Fair Market Value of the salable area - The method adopted by the Assessing Officer to compute Fair Market Value of salable......
July 9, 2021 Case Laws Income Tax

Black Money Undisclosed Foreign Income And Assets And Imposition Of Tax Act, 2015 - Sole beneficiary of the Foreign Account - Merely mentioning the name of the assessee.....
July 9, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - assessee’ s claim of 100 % exemption of profits u/s 80 IC - Manufactured items - serial no. 5 of the negative list - on account of the clear......
July 9, 2021 Case Laws Income Tax

Addition by treating the interest received on STDR made in the pre-commencement period as being income from other sources - the interest income has to be brought to tax.....
July 9, 2021 Case Laws Customs

Reopening of assessment - Recovery of Refund of Extra Duty Deposit (EDD) - this Court is of the opinion that the impugned order issued on 08.01.2013 ought not to have......
July 9, 2021 Case Laws Service Tax

Refund of service tax - Transition of credit to GST - The words “notwithstanding anything contrary contain in said law” means that the provisions of this Section will......
July 9, 2021 Case Laws VAT and Sales Tax

Input Tax Credit - denial of credit capital goods of the unit -2 on the ground that credit cannot be availed before the commencement of commercial production as per......
July 9, 2021 Case Laws VAT and Sales Tax

Exercise of erroneous Jurisdiction by the AO - The growing practice in the High Court is to file writ petitions under Article 226 of the Constitution of India without......
July 9, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - reversal of Input Tax Credit - inputs damaged in transit or destroyed at some intermediary stage of manufacture - the reversal of ITC......
July 8, 2021 Case Laws Income Tax

Unexplained investment in the property, credit card payment and cash deposited in the bank - since the assessee has not purchased any property in his own name we do not.....
July 8, 2021 Case Laws Income Tax

Addition u/s. 28(iv) - advance money against sale of property forfeited by the assessee - Merely for the reason that the amount received as loan in an earlier year was......
July 8, 2021 Case Laws Income Tax

Disallowance of Professional Fees - The claim of the appellant rest on the ground that both the employees worked on retainer-ship basis and were qualified professional......
July 8, 2021 Case Laws Service Tax

Failure to remit the service tax - issuance of a pre-show cause notice - If the appellant desired to seek the benefit of the Master Circular dated 10.03.2017, he is......
July 8, 2021 Case Laws Service Tax

Refund of Service Tax paid - principles of unjust enrichment - Service tax was paid under wrong head - Rejection of certificate of the Chartered Accountant - certificate....
July 8, 2021 Case Laws Central Excise

CENVAT Credit - inputs - plastic household buckets - kitchen containers - to be considered as inputs or not - , the value of the buckets are buried into the business......
July 8, 2021 Case Laws Central Excise

CENVAT Credit - capital goods - pipeline used to connect the SBM with the refinery - difference between Cenvat Credit Rules and the Modvat scheme - The Cenvat Credit......
July 8, 2021 Case Laws VAT and Sales Tax

Validity of reassessment order - Input tax credit on purchases from three dealers - a bonafide purchaser cannot be put at jeopardy, when he has done all that the law......
July 8, 2021 Case Laws Indian Laws

Dishonor of Cheque - issuance of signed blank cheque - contention is that the cheques were issued in blank and the cheques were not filled, but signature on the cheque......
July 7, 2021 Case Laws GST

Classification of goods - rate of tax - alcohol based hand santizer - applying this test of common parlance and the fact that the impugned product does not have any......
July 7, 2021 Case Laws GST

Classification of goods - rate of tax - Isopropyl rubbing alcohol IP - Chlorhexidine Gluconate and Isopropyl Alcohol solution - medicaments or not - Classification of......
July 7, 2021 Case Laws GST

Classification of services - services of support services to Airbus SAS which is separately compensated with a service fees computed on a cost-plus markup basis -......
July 7, 2021 Case Laws GST

Levy of Interest in terms of tax to be remitted by adjustment of credit available in the electronic register - Section 50 of the Central Goods and Services Tax Act, 2017....
July 7, 2021 Case Laws Income Tax

Assessment u/s 153C - satisfaction on the basis of the borrowed information - It is true that the supreme Court has made the said observations while considering the......
July 7, 2021 Case Laws Income Tax

Prior period expenditure - Whether Tribunal is right in holding that the expenditure was crystalized during the relevant previous year when the assessee hijmself has......
July 7, 2021 Case Laws Income Tax

Exemption u/s.10(23) denied - anonymous donations received by any assessee or entity u/s.115BBC - without verifying the documents and objectively selecting some entries.....
July 7, 2021 Case Laws Income Tax

Capital gain computation - addition u/s. 50C of the Act on account of difference in the value adopted by the DVO and the sale consideration - The incongruity in the......
July 7, 2021 Case Laws Income Tax

Deduction u/s 10A - Software Technology Parks of India (STPI) Unit - splitting up or reconstruction of the existing business - applicability of CBDT Circular No. 1/2005.....
July 7, 2021 Case Laws Income Tax

Addition u/s 69A - chit fund investment - the CIT(A) observed that being govt. employee, the assessee is not permitted to enter in chit fund. Even before us, the ld. AR.....
July 7, 2021 Case Laws Service Tax

SVLDRS - It is a peculiar case wherein personal hearing under the scheme could not take place for the errors which are not attributable to the petitioners, resulting in.....
July 7, 2021 Case Laws Service Tax

SVLDRS - the petitioner has instituted this Writ Petition only on 16.06.2021, nearly a year after the last date stipulated by the Board for payment of tax. In such a......
July 7, 2021 Case Laws Service Tax

Extended period of limitation - It is clear that even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is.....
July 7, 2021 Case Laws Service Tax

Taxability - convenience fee - fee charged on its customers for online booking of movie tickets - online information and database access retrieval system [OIDAR]......
July 6, 2021 Case Laws GST

Reimbursement of GST on production charges/supply of meals with effect from 1st July 2017 - welcome drink served to the passengers was provided by IRCTC - IRCTC’s......
July 6, 2021 Case Laws GST

Seeking grant of Bail - Input tax credit - The Petitioner is said to have been involved in commission of the above Economic offences which are considered to be grave.......
July 6, 2021 Case Laws GST

Validity of assessment order under GST - order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer....
July 6, 2021 Case Laws GST

Refund of input tax credit lying unutilized which has been transitioned by filing with Trans-1 after the implementation of Central Goods and Services Tax Act, 2017 under....
July 6, 2021 Case Laws Income Tax

Tax refund adjustment towards the arrears of the tax - respondent authorities have applied the refund tax towards penalty only but not towards the arrears of tax - the......
July 6, 2021 Case Laws Income Tax

TDS u/s 194C or 194I - payment for the use of lounge facilities by the passengers - the payment of lounge facilities cannot, by any stretch of logic, be characterized as....
July 6, 2021 Case Laws Income Tax

Interest u/s.244A - whether assessee is entitled for additional interest - Provisions of section 244A (1A) would apply only prospectively w.e.f 01.06.2016 and hence......
July 6, 2021 Case Laws Income Tax

Taxability of profits arising on sale of three flats through execution of sale deeds - proportionate cost of construction for three flats out of total eight flats comes.....

1 ....47 48 49 505152 53 54 55........ 102

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

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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...

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