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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 2701 to 2750 of 5067 Records

1 ....51 52 53 545556 57 58 59........ 102

June 26, 2021 Case Laws Income Tax

Accrual of income - real income - since the basis, modality and the amount on which the capacity charges, deemed generation charges and capacity Index Incentives were to....
June 26, 2021 Case Laws Central Excise

CENVAT Credit - supplementary invoices - In the present case there is no sale of goods, but the differential duty has been paid on stock-transfer of goods by the sister.....
June 26, 2021 Case Laws Customs

Levy of fine and penalty - Valuation of imported goods - There are no merit in the order of the authorities below in mechanically imposing fine and penalty on the......
June 25, 2021 Case Laws Income Tax

Assessment u/s 144C - issuance of draft order as mandatory and contemplated u/s 144(C) not adhered to - Once the procedure has been followed and the Appellate Tribunal......
June 25, 2021 Case Laws Income Tax

Exemption u/s 10 (23C) (vi) - The main object of the petitioner indicates that it is in the field of education. There are also indication that the petitioner had not......
June 25, 2021 Case Laws Income Tax

Assessment u/s 153A - “relevant assessment year” - It is not for me to fathom the wisdom of the parliament. We cannot assume that the amendment introduced by the Finance....
June 25, 2021 Case Laws Income Tax

Allowability of the interest paid to the partner by the assessee firm calculating on the opening balance of the capital account of the partner without considering the......
June 25, 2021 Case Laws Income Tax

Tax payable u/s 115-O - dividend distribution tax rate being restricted by the treaty provision dealing with taxation of dividends in the hands of the shareholders (i.e.....
June 25, 2021 Case Laws Income Tax

Unexplained cash deposited in the bank account - source of receipt - sale of agriculture produce to non-existing firm - The assessee has supported the closure of the......
June 25, 2021 Case Laws Income Tax

Reopening of assessment u/s 148 - siphoning of profits of the firm - Amply clear that the plea of the Revenue that though the commission was initially paid to the agents....
June 25, 2021 Case Laws Income Tax

TDS u/s 195 - Royalty - purchase of software in the present facts does not amount to give rise to any taxable income in India as a result of which provisions of sec. 195....
June 25, 2021 Case Laws Income Tax

Estimation of income - interest and salary paid to partners - The AO made the assessment by estimating the income of the assessee by rejecting the books of account by......
June 25, 2021 Case Laws Income Tax

Taxability of interest income in the hands of Partner instead of Partnership firm - Allegation that assessee did not disclosed the receipt of Interest in his return of......
June 25, 2021 Case Laws Income Tax

Levy of fee/interest u/s 234E of the Act by the CPC, Bangalore - CIT(A) was of the opinion that the delay was not to be condoned - the delay ought to have been condoned.....
June 25, 2021 Case Laws Customs

Principles of Natural Justice - assessment order is not preceded by a pre-assessment notice or show cause notice - Service by indirect methods, such as publication and......
June 25, 2021 Case Laws Customs

Levy of penalty u/s 112 (b) of the Customs Act - appellant did not file the IGMs in question - Undisputed peculiar facts of the case are that the appellant is neither......
June 25, 2021 Case Laws Customs

Revocation of Customs Broker License - alleged undervaluation - It is not within the remit of the customs broker to be conversant with the negotiations on price or the......
June 25, 2021 Case Laws Insolvency and Bankruptcy

Avoidable transactions - undervalued or preferential transactions - gifts made to related party - It is concluded that the impugned transactions as alleged by the......
June 25, 2021 Case Laws Service Tax

Refund of the Service Tax - Tax was paid under mistake of law - change in tax regime - the Service Tax paid under mistake of law has to be refunded irrespective of the......
June 25, 2021 Case Laws Service Tax

CENVAT Credit - trading of service (exempted service) - The appellants have been meticulously reversing the proportionate credit attributable to the trading activity.......
June 25, 2021 Case Laws VAT and Sales Tax

Jurisdiction of AO - The procedures to be followed in the department for assessment are well settled. Thus, the authorities competent are not expected to commit such......
June 25, 2021 Case Laws Indian Laws

Dishonor of Cheque - primary or secondary evidence - Just because respondent No.2 has not lodged any complaint with the police concerned about lost of original......
June 24, 2021 Case Laws GST

Classification of supply of goods/services - rate of GST applicable - composite works contract - The rate of GST on supply of works contract service which is being......
June 24, 2021 Case Laws GST

Refund of IGST - tax paid on Ocean Freight under the reverse charge mechanism - his Court held that the levy of the IGST under the RCM on the Ocean Freight for the......
June 24, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - ALV estimation - We are unable to see application of mind by the AO of the materials available before him. The AO has not recorded any.....
June 24, 2021 Case Laws Income Tax

Validity of assessment - Though the Income Tax Act does not anywhere contemplate issuance of a show cause notice prior to finalisation of scrutiny assessments, as a......
June 24, 2021 Case Laws Income Tax

Acceptable ground for the purpose of entertaining a Writ Petition - the finding of such appellate forums would be a valuable assistance for the purpose of exercise of......
June 24, 2021 Case Laws Income Tax

Assessment u/s 153A - Protective assessment while making additions in the hands of son/grandson - interest income arising out of funds - By no stretch of imagination the....
June 24, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - assessee had shown fixed assets but he had not offered any income from the said property - The reasons recorded by the Assessing......
June 24, 2021 Case Laws Income Tax

Exemption u/s 11 - grant of registration u/s. 12AA - the view of the ld. CIT (Exemption) that the appellant company is a commercial organization merely because it is......
June 24, 2021 Case Laws Income Tax

Exemption u/s 80G - the fair opportunity shall be granted to the assessee trust before coming to the conclusion as directed. Competent Authority shall make every......
June 24, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Unexplained expenditure u/s 69C - CIT(A) was indeed justified in deleting the penalty, as there was no concealment of income on the part of the......
June 24, 2021 Case Laws Money Laundering

Seeking Bail - Money Laundering - proceeds of crime - The fact remains that this appeal is being considered today by this Court only after six months from the date of......
June 24, 2021 Case Laws Customs

Interim suspension of the operation of Customs Broker's License - As the respondents could able to establish factually that the offence report was communicated to the......
June 24, 2021 Case Laws Companies Law

Disqualification upon the petitioners for acting as Directors of Companies - Deactivation of DIN - Section 164(2) must be given only prospective operation and the......
June 24, 2021 Case Laws Central Excise

Rebate Claim - export of goods - Though, the conduct of the petitioner was no forthright and was intended to defraud the revenue, fact remains that the petitioner has......
June 24, 2021 Case Laws Service Tax

SVLDRS - Since the Scheme has come to an end, this Court is permitting the Committee under Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019, to decide the......
June 24, 2021 Case Laws Service Tax

Validity of SCN - Jurisdictional error - reply to SCN not provided - It is always open to the petitioner to convince the Authority as to the invalidity of the show cause....
June 24, 2021 Case Laws Service Tax

Maintainability of SCN - instead of replying to the SCN, petitioner has rushed to this Court by invoking the extra ordinary remedy under Article 226 of the constitution.....
June 24, 2021 Case Laws Companies Law

Seeking grant of Anticipatory Bail - Fraud - fraudulently/illegally obtained loan and siphoning off the funds - petitioner (Director of one company out of group......
June 24, 2021 Case Laws Customs

Refund of duty paid - principles of unjust enrichment - The Adjudicating Authority has very comfortably adopted the amount of refund claimed as the amount of duty passed....
June 24, 2021 Case Laws Customs

Seeking restoration of revoked license - customs broker licence - forfeiture of security deposit - levy of penalty - the proceedings were commenced without the......
June 23, 2021 Case Laws GST

Principles of natural justice - Validity of assessment order - The procedure established by law, particularly, the opportunity of personal hearing was unfairly denied to....
June 23, 2021 Case Laws GST

Grant of Statutory Bail - availment of illegal Input Tax Credit - fake invoices - charge sheet not filed within the statutory period of 90 days - Section 132 (1) (i) of.....
June 23, 2021 Case Laws Income Tax

Entitlement u/s 10B - The petitioner has to get an approval from the competent Board as contemplated for claiming exemption under Section 10-B of the Income Tax Act.......
June 23, 2021 Case Laws Income Tax

Addition u/s.153A - addition u/s.69A - Assessee was the beneficial owner of the foreign bank account of HSBC Bank at Geneva - Since assessee is a non-resident, at the......
June 23, 2021 Case Laws Income Tax

Revision u/s 263 - Addition u/s 68 - unexplained share capital and premium - The assessee had not only submitted all the details and evidences to prove the share capital....
June 23, 2021 Case Laws Income Tax

Addition of gift u/s 68 - there is no discrepancy in the Gift to the director of the assessee company. The donor is the real brother of recipient of the Gift. - CIT(A)......
June 23, 2021 Case Laws Income Tax

Monetary limit for filing of appeal by revenue in case of penalty - Penalty u/s 271(1)(c) on bogus purchases - Quantum proceedings and penalty proceedings are......
June 23, 2021 Case Laws Customs

Validity of notification for restricting the import of certain beans, peas and pulses - different interim orders were passed by the different High Courts and the......

1 ....51 52 53 545556 57 58 59........ 102

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F: Stock damaged in recent floods

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

F: section129(1)(b) of Rajasthan GST ACT

F: Interest u/s 50 of CGST Act 2017

F: Issuance of show cause notice by the additional Director General, Dire...

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

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