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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 2751 to 2800 of 5067 Records

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June 23, 2021 Case Laws Service Tax

100% EOU - refund of unutilized CENVAT credit - time limitation - After the introduction of GST in July 2017, there is no option provided to the noticee to avail CENVAT.....
June 23, 2021 Case Laws Service Tax

Demand of service tax - reverse charge - revenue neutral issue - extended period of limitation - The extended period of limitation has wrongly been invoked by the......
June 23, 2021 Case Laws Service Tax

Liability on legal heir of the dues of deceased - It is very much clear that in case of transfer or otherwise disposal of the business, in such circumstances, only the......
June 23, 2021 Case Laws Central Excise

Once the credit of education cess and secondary education cess is specifically disallowed to be carried forward as transitional credit, they remain and retain their......
June 23, 2021 Case Laws Central Excise

Refund of CENVAT Credit - the credit was reversed under GST Law at the time of filing refund claim. - It is very strange that the learned Commissioner (Appeals) has......
June 23, 2021 Case Laws VAT and Sales Tax

The practice of filing Writ Petitions without exhausting the statutory appellate remedy is in ascending mode and most of such Writ Petitions are filed with an idea to......
June 23, 2021 Case Laws Indian Laws

Dishonor of Cheque - The petitioner failed to explain as to what were the circumstances under which photocopy was prepared and who was in possession of the original......
June 23, 2021 Case Laws Indian Laws

Dishonor of Cheque - The cheque is said to have been given in the year 2013, as such, the year on the cheque is also shown as '2003' by overwriting the digit '1' against....
June 22, 2021 Case Laws Income Tax

MAT computation u/s 115JB - provision made for payment of Excise duty - there is no mistake in the accounts of the assessee and the lower authorities are not justified......
June 22, 2021 Case Laws Income Tax

Unexplained money u/s 69A read with 115BBE - acknowledge income/ notional income of House wife - cash deposit in bank during demonetization period - In the present case.....
June 22, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - additional income offered by assessee by way of LTCG in revised return - it is not in dispute that the assessee filed revised return before......
June 22, 2021 Case Laws Income Tax

TDS u/s 195 - Disallowance of commission expenditure paid to foreign agents for non-deduction of tax - Assessee has consistently denied that they do not have any......
June 22, 2021 Case Laws Income Tax

Unexplained investment u/s 69 - Addition were made based on the retrieved data from CPU/Computer - source for above payments for agricultural lands have been explained......
June 22, 2021 Case Laws Customs

Detention Order - Smuggling - foreign Gold - pre-execution stage are not - The Competent Authority has passed the detention order on the premise that the petitioner was.....
June 22, 2021 Case Laws Customs

Refund of pre-deposit - Unjust Enrichment - Amount credited to the Consumer Welfare Fund - The attempt to persuade us that this absurdity has been legislatively intended....
June 22, 2021 Case Laws Customs

Levy of penalty u/s 112(a) and 114A of CA - Evasion of Customs Duty - Forging of signature - high seas sale - allegation is that appellant had prior knowledge about the.....
June 22, 2021 Case Laws Central Excise

Process amounting to manufacture - baby diapers - sanitary napkins - transformation of supplied material into marketable packages necessary for commercial acceptance -......
June 22, 2021 Case Laws Central Excise

Refund of CENVAT Credit - export of granite slabs and tiles - The appellant has reversed the credit in the GSTR-3B; but there was only a delay in debiting the same and......
June 22, 2021 Case Laws Central Excise

Levy of Penalty - Perusal of Rule 26 makes it abundantly clear that unless and until there is sufficient evidence about the mens area/ intent on the part of the......
June 22, 2021 Case Laws VAT and Sales Tax

Cancellation of registration certificate of dealer - disallowance of input tax credit - even in the second round of litigation, the respondent no.2 authority has alleged....
June 21, 2021 Case Laws GST

Seeking Bail - Passing of fake input tax credit - issued fake invoices/bills without receipt of goods - Considering the nature and gravity of the accusation, the nature.....
June 21, 2021 Case Laws Income Tax

Disallowance of project expenses - Addition on the ground as no project-wise accounting was available and no work-in-progress was reported - As the assessee is engaged......
June 21, 2021 Case Laws Income Tax

Exemption u/s 54 / 54F - While section 54 of the Act deals with capital gains arising out of transfer of buildings or lands appurtenant thereto and being residential......
June 21, 2021 Case Laws Income Tax

Addition of sales of flats - suppression of sale price of the flats in order to evade the tax - The maxim Falsus in uno and falsus in omnibus has an obligation in India.....
June 21, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - unexplained cash payment - Two notices issued u/s 148 - it is a case where pending conclusion of the first reassessment proceedings,......
June 21, 2021 Case Laws Customs

Refusal to issue customs clearance to the High Alumina Refractory Cement imported - demand for production of BIS certificate for the goods imported by the petitioners -.....
June 21, 2021 Case Laws Customs

Duty Drawback - non realisation of export proceeds - violation of principles of natural justice - Such legal grounds can be adjudicated by the appellate authority namely....
June 21, 2021 Case Laws Customs

Enhancement of declared value - baby garment woolen knitted top - The claim of the importer for coverage of the imported goods under tariff item 6111 30 00 may not,......
June 21, 2021 Case Laws Insolvency and Bankruptcy

Approval of the resolution plan - dissenting financial creditor - order of priority among the creditors as also the priority and value of the security interest of a......
June 21, 2021 Case Laws Service Tax

Intent to evade service tax or not - extended period of limitation for demanding of service tax - The focus of the organizations like the respondent-NRSA is definitely......
June 21, 2021 Case Laws Service Tax

Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were......
June 21, 2021 Case Laws Central Excise

Where criminal proceedings ended in acquittal but simultaneous departmental proceedings continued, the result of the criminal proceedings will not have any bearing on......
June 21, 2021 Case Laws Central Excise

Empowerment to deny availment of exemption extended to indigenously manufactured goods - The essence of optimal sourcing being the disregarding of customs frontiers, the....
June 21, 2021 Case Laws VAT and Sales Tax

Cancellation of the Sales Tax Eligibility Certificate - Entitlement for sales tax incentive - entitlement to priority industry status - Industrial Policy Resolution 1996....
June 21, 2021 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - rebuttal of presumption - Even though the accused is required to probabalise his defence to rebut the presumptions, he......
June 19, 2021 Case Laws GST

Service of SCN - while attaching the bank locker, no SCN served on the petitioner to offer his explanation - the petitioner has issued fake GST invoices without supply......
June 19, 2021 Case Laws GST

Maintainability of appeal - time limitation - This is a case of substantial compliance and the interests of justice ought not to be constrained by a hyper technical view....
June 19, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - In the instant case, the A. O. has disposed of the objections of the petitioner by passing a speaking order considering all legal and......
June 19, 2021 Case Laws Income Tax

Exemption u/s 11 - DIT(E) cancelled the registration u/s 12AA of the Act on the ground that the assessee violated the provision of section 13(3) of the Act for taking......
June 19, 2021 Case Laws Income Tax

Bad Debts - Investments written-off - Nevertheless, no new manufacturing unit would have come into existence and no new asset was proposed to be acquired by the assessee....
June 19, 2021 Case Laws Income Tax

Penalty u/s 271AAB/271(1)(c) - cash was seized u/s 132A - the discrepancies were found during the survey - Obviously, no penalty can be imposed unless the conditions......
June 19, 2021 Case Laws Income Tax

Denial of exchange loss - Unexpalined loss from the income - provisions of section 43A applicability - AS-11 is mandatory and required to be followed in computing the......
June 19, 2021 Case Laws Income Tax

TDS u/s 195 - Disallowance u/s 40(a)(i) - the said income in the hands of non-resident has to be considered in the light of the provisions of DTAA between India and the.....
June 19, 2021 Case Laws Income Tax

Revision u/s 263 - nature of expenditure - There is no averment in the reply of the assessee that the amount of share application money was received for ‘brand building’....
June 19, 2021 Case Laws Income Tax

Revision u/s 263 - non application of mind by AO on search figures of income - PCIT has not brought any material to justify the alleged income of ₹ 210 crores.......
June 19, 2021 Case Laws Customs

Rejection of claim for Preferential Duty - Areca nuts - certificate of origin (COO) - The certificate of origin in this case as well as the clarification obtained by the....
June 19, 2021 Case Laws Customs

Jurisdiction - proper officer for issuance of SCN - DRI is proper officer or not - the show cause notice was issued by the Additional Director General, DRI under Section....
June 19, 2021 Case Laws Customs

Classification of imported goods - Pottassium Humate - there are no justification for issuing the order by the Assistant Commissioner after the expiry of more than one......
June 19, 2021 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - Whether the MOU dated 20 May 2016 is valid or not is a disputed question and needs further investigation. Such......
June 19, 2021 Case Laws Insolvency and Bankruptcy

Condonation of delay in filing the claim before the RP - the Applicant has failed to establish the reason for the delay in submission of the claim. This led us to the......

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