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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 2601 to 2650 of 5067 Records

1 ....49 50 51 525354 55 56 57........ 102

July 2, 2021 Case Laws Income Tax HC

Income Tax Assessment Reopening Valid If Notice Dispatched Within Limit; Delivery Delays Irrelevant, Says High Court.
July 2, 2021 Case Laws Income Tax HC

High Court Upholds Valid Reopening of Tax Assessment u/ss 147 and 151; Sanction Properly Documented and Authorized.
July 2, 2021 Case Laws Income Tax HC

Court Invalidates Assessment Reopening u/s 147 Due to Lack of Reasoning in Non-Speaking Order.
July 2, 2021 Case Laws Income Tax HC

Court Upholds Reassessment u/s 147 for Depreciation Claims; Invoices Missing for 34% of Claimed Assets.
July 2, 2021 Case Laws Income Tax HC

Court Rules Against Reopening Assessment: No Capital Gain Taxable for 2011-12, Errors Found in AO's Basis.
July 2, 2021 Case Laws Income Tax AT

Tax Disallowance for Rajasthan Power Plant Upheld; Section 80IA Inapplicable Due to Non-Captive Status of Facility.
July 2, 2021 Case Laws Income Tax AT

Subordinate courts must follow other High Courts if no local ruling exists; Supreme Court dismissals don't alter precedent.
July 2, 2021 Case Laws Income Tax AT

Court Rules Asset Held Long Enough for Long-Term Capital Loss, Qualifies for Indexation Benefits Under Tax Provisions.
July 2, 2021 Case Laws Income Tax AT

Taxpayer Challenges Section 143(1) Adjustments, Disputes Disallowance u/s 36(1)(va) Using High Court Precedents.
July 2, 2021 Case Laws Income Tax AT

Interest Expense Disallowance Overturned: Loan Used for Real Estate Business Validates Claim, AO's Decision Unjustified.
July 2, 2021 Case Laws Income Tax AT

Revenue's Disallowance of Capital Loss Overturned; Lacked Specific Evidence and Relied on Assumptions.
July 2, 2021 Case Laws Income Tax AT

Standby Maintenance Charges from Tata Communications classified as 'business income,' not FTS, u/s 9(1)(i) of Income Tax Act.
July 2, 2021 Case Laws Income Tax AT

Assessment Addition Invalid: No Fresh Notice Issued u/s 148 for New Grounds in Reopened Case u/s 147.
July 2, 2021 Case Laws Income Tax AT

Assessing Officer's Rental Income Estimation for Unsold Flats Deemed Unjustified; Considered Stock-in-Trade for Business Income Tax.
July 2, 2021 Case Laws Income Tax AT

Depreciation for Computer Accessories Set at 60%; Assessment Officer's 15% Limit Overturned.
July 2, 2021 Case Laws Insolvency and Bankruptcy AT

Corporate Debtor's 2019 Insolvency Application Not Time-Barred Due to 2018 Acknowledgment of 2011 Loan Default.
July 2, 2021 Case Laws Service Tax HC

Tribunal Upholds Order on Service Tax Penalty; Remits Case for Hearing on Extended Limitation Period and Procedures.
July 2, 2021 Case Laws Central Excise AT

Refund Claim Valid Without Formal Protest; Challenge Considered Sufficient, Limitation Period Not Applicable.
July 1, 2021 Case Laws Income Tax AT

Healthcare Company Gains from JDA; Land Not Stock-In-Trade, Section 45(2) Inapplicable; Indexation Up to AY 2011-12 Allowed.
July 1, 2021 Case Laws Income Tax AT

Court Upholds Exemption for Assessee's Charitable Activities u/s 11; Aligns with Section 2(15) of Income Tax Act.
July 1, 2021 Case Laws Income Tax AT

Assessing Officer Must Use Assessee's DCF Method to Evaluate Share Premium as Income, Can Reassess Valuation Report.
July 1, 2021 Case Laws Income Tax AT

CIT's Section 263 Revision Challenged: AO's Thorough Investigation on Property Valuation and Section 54F Deduction Upheld.
July 1, 2021 Case Laws Income Tax AT

CIT(A) Rules Admissions During Searches Invalid Without Evidence, Deletes Additions Based on CBDT Circulars.
July 1, 2021 Case Laws Income Tax AT

Denial of Section 12AA Registration Overturned: No Evidence of Non-Genuine Activities or Improper Objectives Found.
July 1, 2021 Case Laws Income Tax AT

Interest on Late TDS Deposit Not Deductible as Business Expense, Ruled Court: No Borrowing from State for Capital.
July 1, 2021 Case Laws Income Tax AT

AO's Depreciation Disallowance Overturned Due to Lack of Evidence for Personal Car Use.
July 1, 2021 Case Laws Customs HC

High Court Orders Re-evaluation of Shipping Bill Amendments; Petitioner to Get Hearing on GST Details Change.
July 1, 2021 Case Laws Service Tax HC

Tax Relief Application Rejected for Late Filing; Hearing Opportunity Required by Statutory Mandate Despite Rejection.
July 1, 2021 Case Laws Central Excise HC

Court Condones Appeal Delay in Excise Matter; Imposes Rs. 10,000 Cost Due to Counsel's Fault, Case Remitted for Decision.
July 1, 2021 Case Laws Central Excise HC

Court Dismisses 18-Year-Old Excise Notices Due to Unjustified Delay and Lack of Justification u/s 11-A(1) Proviso.
July 1, 2021 Case Laws VAT and Sales Tax HC

High Court Nullifies Tax Arrears Notice for Property Buyer Unaware of 1992-93 Liabilities Due to Delay and Lack of Notice.
July 1, 2021 Case Laws VAT and Sales Tax HC

Court Denies Input Tax Rebate for Stock Held as of April 1, 2006, Citing Section 73(1) and Rule 80.
June 30, 2021 Case Laws Service Tax HC

Court Rules Contractors Association Can't Challenge Service Tax Law; Only Affected Members Can File Petitions.
June 30, 2021 Case Laws GST HC

High Court Orders GST Council to Decide on Including Petrol and Diesel in GST Regime Under Article 279 A (6).
June 30, 2021 Case Laws GST HC

Court Invalidates Order for Lack of Fair Hearing; Insufficient Reasoning Violates Natural Justice Principles, Section 74(1.
June 30, 2021 Case Laws Income Tax HC

ITAT Accepts Delayed Appeal Under Vivad Se Vishwas Scheme 2020; Tax Classified as 'Disputed' Per Sections 2(1)(a)(i) & 2(1)(j)(B.
June 30, 2021 Case Laws Income Tax HC

Debate on Tax Status of Jaggery Sales: Are Profits Agricultural Income? Potential Revenue Loss Concerns for Government.
June 30, 2021 Case Laws Income Tax AT

Maintaining books isn't enough: Purchases need explanation; each assessment year is unique. Assessing Officer must examine evidence.
June 30, 2021 Case Laws Income Tax AT

CIT(A) Rejects AO's Disallowance of Section 80IAB; Revenue Needs to Prove Incriminating Documents Exist in Section 153A Case.
June 30, 2021 Case Laws Income Tax AT

Court Suggests Reducing Disallowed Expenses from 25% to 12.5% for Limited Company with Audited Accounts.
June 30, 2021 Case Laws Income Tax AT

Tax Audit Penalty Waived: Reasonable Cause for Delay in Statutory Audit Report Submission Accepted u/s 273B.
June 30, 2021 Case Laws Income Tax AT

Court Upholds Decision on Interest Income Estimation Post-Banking License Cancellation; Supports Real Income Doctrine.
June 30, 2021 Case Laws Income Tax AT

CIT's Section 263 revision questioned: Is loan waiver a capital receipt? Prior assessment already reviewed this issue.
June 30, 2021 Case Laws Insolvency and Bankruptcy Tri

Resolution Plan for Financial Service Providers Under Review; Calls to Protect Small Investors Over Larger Institutions.
June 30, 2021 Case Laws Service Tax HC

Dispute Over Service Tax: Reimbursable Expenses Incorrectly Taxed Due to Lack of Clear Breakdown in Assessment. Consider Appeal.
June 30, 2021 Case Laws VAT and Sales Tax HC

Deputy Tahsildar Lacks Authority to Issue Sales Tax Arrears Notices; Only Commercial Taxes Officers Authorized Under Act.
June 29, 2021 Case Laws GST AAR

Training for JEE/NEET by Haryana's Welfare Directorate is GST/IGST exempt if government-funded.
June 29, 2021 Case Laws Income Tax HC

High Court Affirms Timely Appeals Under Direct Tax Vivad Se Vishwas Act, 2020, for Dispute Resolution Eligibility.
June 29, 2021 Case Laws Income Tax HC

Petitioner's Ownership Claim Over Land Unproven; Alleged Transfer Violates Section 281 Amid Recovery Proceedings.
June 29, 2021 Case Laws Income Tax AT

Delhi Police Welfare Fund Gains Tax Exemption Status u/s 11, Eligible for Registration u/s 12A.

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