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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 2651 to 2700 of 5067 Records

1 ....50 51 52 535455 56 57 58........ 102

June 29, 2021 Case Laws Income Tax AT

Generic Show Cause Notice Issued u/s 274/271(1)(c) Lacks Specificity, Potentially Affecting Penalty Validity.
June 29, 2021 Case Laws Income Tax AT

Income Tax Act Section 263: Assessment Order Halted Pending Appeal Resolution, Limitation Period in Focus.
June 29, 2021 Case Laws Income Tax AT

No Addition u/s 68 for Alleged Bogus LTCG; Assessee Qualifies for Exemption u/s 10(38.
June 29, 2021 Case Laws Income Tax AT

Court Rules Against Reopening Assessment: No Evidence of Tax Evasion, Notice Based Only on VAT Info Invalid.
June 29, 2021 Case Laws Customs HC

Court Grants Petitioner MEIS Scheme Benefits, Rules Denial Due to Delay Unjust in Specific Case Circumstances.
June 29, 2021 Case Laws Customs HC

Court Rules Black Pepper Imports Ban Below Rs. 500 Valid; Finds Writ Petition Premature Due to Invoice Inflation Allegations.
June 29, 2021 Case Laws Customs AT

Customs Broker's License Revocation Overturned; Not Liable for Undervaluation Without Importer Contact; Penalty Too Harsh.
June 29, 2021 Case Laws Customs AT

Customs broker's license suspension upheld over export overvaluation claims; appellant failed to counter Commissioner's findings.
June 29, 2021 Case Laws Central Excise AT

Appellant's Refund for Excess Excise Duty Approved; Unjust Rejection Overturned with Chartered Accountant's Certification.
June 29, 2021 Case Laws VAT and Sales Tax HC

Authorities Urged to Address Delay Tactics in VAT and Sales Tax Cases to Safeguard State Revenue and Public Interest.
June 29, 2021 Case Laws VAT and Sales Tax HC

High Court dismisses petition; Tribunal grants stay on tax recovery, reduces pre-deposit from 25% to 15.
June 29, 2021 Case Laws VAT and Sales Tax HC

Court Ruling: Lack of Personal Hearing Violates Principles of Natural Justice, Denying Effective Opportunity to Present Case.
June 29, 2021 Case Laws Indian Laws HC

Court Acquittal in Cheque Dishonor Case Overlooks Presumptions in Negotiable Instruments Act, Needs Appellate Review.
June 29, 2021 Case Laws Indian Laws HC

Court Directs Accused to Deposit 20% of Compensation, Not Fine, in Cheque Dishonor Appeal u/s 138.
June 28, 2021 Case Laws GST HC

High Court Rules ITC Reversal for Manufacturing Loss u/s 17(5)(h) of GST Act is Incorrect.
June 28, 2021 Case Laws Income Tax AT

Taxpayer's Interest Deduction Disallowed: Funds Redirected to Subsidiaries Without Commercial Justification, Upheld by CIT(A) u/s 40A.
June 28, 2021 Case Laws Income Tax AT

Section 263: Principal Commissioner's Order Invalidated Due to Void Assessment; No Jurisdictional Change Sought u/ss 124 & 120.
June 28, 2021 Case Laws Income Tax AT

Court Finds Rejection of Books Due to Minor Stock Discrepancy Unjustified; Seasonal Factors Explained by Assessee.
June 28, 2021 Case Laws Income Tax AT

Assessee Must Use Fair Market Value for 2003-04, Apply Reverse Indexation for 1981 in LTCG Share Calculation.
June 28, 2021 Case Laws Income Tax AT

Condonation of Appeal Delay Hinges on "Sufficient Cause"; Negligence with Mala Fide Intent Likely Unforgivable.
June 28, 2021 Case Laws Income Tax AT

Taxpayer's Exempt Income Claim Validated u/s 10(38) for LTCG from Penny Stocks; No Extra Brokerage Needed.
June 28, 2021 Case Laws Income Tax AT

Capital gains on VIP Industries shares classified as short-term due to holding period under 12 months, taxable per Section 111A.
June 28, 2021 Case Laws Customs AT

Customs broker license revocation overturned; no evidence of bias or incorrect valuation under Customs Broker Licensing Regulations 2013.
June 28, 2021 Case Laws Service Tax HC

Court Directs Petitioner to Object to Authority on Expired Show Cause Notice u/s 73(4B) of Finance Act 1994.
June 28, 2021 Case Laws Service Tax AT

Service Tax Exemption for Foreign Commission Agents Under Business Auxiliary Services Limited to 1% of Export Goods Value.
June 28, 2021 Case Laws Central Excise AT

Excise Duty Refund Dispute: Payment Considered "Under Protest" Due to Lack of Show Cause Notice During Investigation.
June 28, 2021 Case Laws Indian Laws HC

Court Rules Mere Assertions Insufficient to Rebut Presumption u/s 139 of Negotiable Instruments Act in Cheque Dishonor Case.
June 28, 2021 Case Laws Indian Laws HC

High Court Highlights Need for Protective Measures in Cheque Dishonor Case Over Disputed Loan Interest Payments.
June 28, 2021 Case Laws Indian Laws HC

Cheque Dishonor Complaint Can Be Dismissed u/s 303 If Key Offense Elements Are Missing or Evidence Is Absurd.
June 26, 2021 Case Laws GST HC

Court Upholds Authority of Proper Officer to Issue Summons u/s 70 of CGST Act Despite Misinterpretation Claims.
June 26, 2021 Case Laws Customs HC

Court Rules Against Importer's Classification of Art Paper Under CTI 4810; GSM Variation Criterion Deemed Illegal.
June 26, 2021 Case Laws Income Tax HC

Court Upholds Transfer Pricing Order: No Suo-Motu Initiation by TPO; Section 92CA(2C) Inapplicable in Assessment Reopening.
June 26, 2021 Case Laws Income Tax HC

Reopening Tax Assessment Valid Beyond Four Years if Section 147 Requirements Met; Challenges in Writ Not Allowed.
June 26, 2021 Case Laws GST HC

Revenue Authority Issues Notice for IGST Reversal; Petitioner Must Respond Within Four Weeks.
June 26, 2021 Case Laws VAT and Sales Tax HC

Provisional VAT Orders Must Follow Procedures; Higher Authorities to Review for Willful Errors to Protect Assessee Rights.
June 26, 2021 Case Laws Service Tax HC

Settlement Commission Rejects Application; Statute Aims for Amicable Resolution, Free from Dispute Influence.
June 26, 2021 Case Laws Customs HC

Court Grants 30 Days for Submission of Export Obligation Discharge Certificate in Customs Dues Recovery Case.
June 26, 2021 Case Laws Service Tax AT

Notice Pay Not Taxable: Employers Don't Provide Taxable Service by Accepting Notice Pay for Contract Breach.
June 26, 2021 Case Laws Customs AT

Late Fee Charges Waived for Delayed Filing During GST Transition; Appeal Allowed Under Notification No. 26/2017.
June 26, 2021 Case Laws Income Tax AT

Court Upholds CIT(A) Orders: No Evidence of Capitation Fees in Cash Under Income Tax Act Section 132(4).
June 26, 2021 Case Laws Insolvency and Bankruptcy AT

NCLT Order Overturned Due to Lack of Proper Communication to Parties, Including Interim Resolution Professional.
June 26, 2021 Case Laws Customs AT

Court Sets Aside Previous Orders on IGST Refund, Remands Case for Reconsideration by Adjudicating Authority.
June 26, 2021 Case Laws Income Tax AT

Section 263 Revision: AO's Unenquired Acceptance of Unsecured Loan Confirmations Deemed Erroneous and Prejudicial to Revenue Interests.
June 26, 2021 Case Laws Income Tax AT

Court Rules Protective Tax Addition Unsustainable as Substantive Addition Finalized u/s 147 of Income Tax Act.
June 26, 2021 Case Laws Income Tax AT

Gains from Forward Contract Cancellation Deemed Capital Asset Due to Foreign Exchange Fluctuation on Plant Acquisition Loan.
June 26, 2021 Case Laws Income Tax AT

Assessment Reopening u/s 147 Invalidated; CIT(A) Lacks Authority to Direct Reopening for Additional Depreciation Disallowance.
June 26, 2021 Case Laws Income Tax AT

Taxpayer Seeks Rectification u/s 154 for Misclassified Real Estate Asset; Assessing Officer Overlooks Request.
June 26, 2021 Case Laws Income Tax AT

Section 263 Revision Not Applicable if Valuation Report Delayed and Assessing Officer's View Differs from Commissioner.
June 26, 2021 Case Laws Income Tax AT

Section 271(1)(c) Penalty Applies Only for Concealed or Inaccurate Income Details, Not for Ad-Hoc Additions.
June 26, 2021 Case Laws Income Tax AT

Section 80IC: Substantial Expansion Marks New Initial Assessment Year, Unlocking 100% Deduction on Profits for 10 Years.

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