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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 2801 to 2850 of 5067 Records

1 ....53 54 55 565758 59 60 61........ 102

June 19, 2021 Case Laws Service Tax

Benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - petitioner had not filed returns during the relevant period - The stand of the Department is in......
June 19, 2021 Case Laws Service Tax

Benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refusal to accept the manual returns filed - The requirement of electronic filing is further......
June 19, 2021 Case Laws Service Tax

CENVAT Credit - input services - the scheme of the Act read with the Rules has to be read harmoniously. If for something missing in the rules, the cenvat credit is......
June 19, 2021 Case Laws VAT and Sales Tax

Requirement to comply with the pre-deposit of 12.5 per cent of the disputed tax along with the appeal - Here the appeal does not relate to imposing of tax for the......
June 18, 2021 Case Laws GST

Constitutional validity of Section 13(8)(b) read with Section 8(2) of the IGST Act - Supply of intermediary services as intermediary to his overseas customers - Neither.....
June 18, 2021 Case Laws Income Tax

Rectification u/s 154 - Provision for bad and doubtful debts is under Section 36 (1) (viia) - This Court is of the considered opinion that Section 154 cannot be......
June 18, 2021 Case Laws Income Tax

MAT computation u/s 115JB - In this case, the assessee had incurred business loss / depreciation losses as per books in the AYs 1999-00 & 2000-01 & AYs 2011-12 & 2012-13....
June 18, 2021 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - disallowance u/s 40 (a)(ia) only for lack of payment of TDS while the payment was bonafide - Though the failure on the part of the......
June 18, 2021 Case Laws Income Tax

Revision u/s 263 - undisclosed of share application and share premium - the failure of AO to examine the above facts during the assessment proceedings the assessment......
June 18, 2021 Case Laws Income Tax

Unexplained expenditure u/s 69C - The AO has not brought any evidence on record which can demonstrate that assessee has incurred expenses for development work. - There......
June 18, 2021 Case Laws Customs

Though the Sastras spoke of rules of war (Yudha Dharma), the approach was often that all is fair in love and war. Attainment of victory was more important than observing....
June 18, 2021 Case Laws Customs

Smuggling - Gold - Electronic goods - baggage rules - Where the fundamental right of the noticees to fair adjudication has been violated, adjudication proceedings cannot....
June 18, 2021 Case Laws Companies Law

Enforceability and validity of Oral Agreement - oral agreement for lifting water, exists or not - The first Appellate Court rightly came to the conclusion that there has....
June 18, 2021 Case Laws VAT and Sales Tax

Levy of Penalty u/s 53(3) of the VAT Act - Under declaration of tax - as the petitioner-assessee was not put on adequate notice with regard to imposition of higher......
June 17, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - disallowance u/s 36(i)(ii) for directors remuneration - Assessee argued absence of any fresh material in the possession of the AO and......
June 17, 2021 Case Laws Income Tax

Disallowance being pre-operative expenses on the reason that date on which VAT license was obtained was the date of commencement of business and not the date of......
June 17, 2021 Case Laws Income Tax

Reopening assessment u/s. 148 - incomplete information and unconcluded proceedings - even on merits, the case of the Revenue has no legs to stand in absence of any......
June 17, 2021 Case Laws Income Tax

Income received from letting of the premises - Mthough the Assessing Officer has discarded the claim of the assessee stating that it is a related party transaction, but.....
June 17, 2021 Case Laws Income Tax

Reopening of assessment - capital gain on sale of property - the revised valuation as so determined in respect of both the properties works out to less than 10% of the......
June 17, 2021 Case Laws Income Tax

Reopening of assessment - capital gain on sale of property - assessee was appointed as the power of attorney holder by the owner in respect of her immovable property -......
June 17, 2021 Case Laws Customs

Enhancement of rate of duty - Crude Palm Oil of Edible Grade in bulk - Effective date - The two requirements are to be complied, namely, publication of the said......
June 17, 2021 Case Laws Insolvency and Bankruptcy

Requirement on the side of Adjudicating Authority to issue notice to the Personal Guarantor at the time of appointing RP - Section 95 of IBC, 2016 - Non-issuance of......
June 17, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - real estate project - The nature of Debt is a "Financial Debt" as defined under section 5(8) of the Code. It has also been established that there is....
June 17, 2021 Case Laws Service Tax

Levy of penalty - delayed payment of service tax - When the tax amount stands already deposited with interest, the very SCN was not required to be issued under Section......
June 17, 2021 Case Laws Service Tax

SEZ unit - Refund of Service Tax - Management or Business Consultant Service - period from July 2017 to September 2017 - claim was filed on 29/05/2018 - rejection refund....
June 17, 2021 Case Laws Indian Laws

Dishonor of Cheque - Admittedly, the cheques, on being presented, were dishonoured with the remark "exceeds arrangement" meaning thereby there were no sufficient balance....
June 16, 2021 Case Laws GST

Exemption from GST - service of operating mini AC buses by the applicant for B.E.S.T (Brihan Mumbai Electricity Supply Transport Undertaking) - Benefit of exemption not.....
June 16, 2021 Case Laws GST

Classification of goods - scientific and technical instruments/ equipment supplied to public funded research institutions, research institutions, universities, Indian......
June 16, 2021 Case Laws GST

Classification of services - Fee from parks - Market fee-daily - Market fee-weekly - Fees for bays in bus stand (bus stand entrance fee collection) - Bus -stand......
June 16, 2021 Case Laws GST

Challenging the order of granting anticipatory Bail - fictitious and non-existent firms - fake ITC availed - The petitioner has not been able to make out a case of......
June 16, 2021 Case Laws GST

Seeking grant of anticipatory Bail - receipt of only invoices against which ITC was wrongly availed - it is not the case of the department that the petitioners are......
June 16, 2021 Case Laws Income Tax

Addition of outstanding service tax liability u/s 43B - whether the provisions of sec.43B is attracted when no deduction was claimed by the assessee? - the outstanding......
June 16, 2021 Case Laws Income Tax

Penalty u/s 271 (1) (c) - under reporting of student fee - In the case in hand the assessee, though explained the reasons for discrepancy in the fee recorded in the......
June 16, 2021 Case Laws Income Tax

Appellate order as passed by National Faceless Appeal Centre - NFAC - the centralizedNFAC have chooses to contemptuously ignore the binding precedent of Jurisdictional......
June 16, 2021 Case Laws Income Tax

Penalty u/s. 272A(2)(k) - Assessee had not offered any reasonable cause for delay in filing of TDS statements u/s. 200(3) - The default committed by the assessee is only....
June 16, 2021 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - providing credit facility to its members - It is interesting to note here that both the authorities below alleged that the assessee is......
June 16, 2021 Case Laws Income Tax

Deduction u/s 80IB(11A) - The contribution of the assessee towards infrastructure development cannot be undermined, because the construction of the warehouses will be......
June 16, 2021 Case Laws Income Tax

Disallowance of excess depreciation of electrical installation - since the assessee is engaged in manufacturing of cotton yarn and the electrical installation for which.....
June 16, 2021 Case Laws Service Tax

Refund of unutilized CENVAT Credit - rejection of refund on the ground that credit was transferred to GST regime through TRAN-1 - it is not a case that the appellant has....
June 16, 2021 Case Laws Central Excise

Denial of Refund claim - Since the appeal of the appellant is pending and during the pendency of the said appeal, the Department cannot withhold the amount recovered......
June 16, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - inclusion/ addition of coffee husk in the total turnover of the petitioner - The generation of residue such as coffee husk and sale or......
June 16, 2021 Case Laws Indian Laws

Dishonor of Cheque - Restoration of case - When no prejudice has been caused to the petitioners herein by restoring the complaint to its original number it does not lie.....
June 15, 2021 Case Laws GST

Classification of services - Works Contract - activities of construction - The Proposed Modus operandi for construction of ‘Unit’ which is ‘other than affordable......
June 15, 2021 Case Laws GST

Scope of Advance Ruling application - Classification of goods - it is seen that the classification of the a products and the applicable rate under GST has been decided......
June 15, 2021 Case Laws Income Tax

Levying the penalty u/s.271(1)(c) - Just for making wrong claims made advertently or inadvertently, therefore, penalty cannot be levied u/s.271(1)(c) of the Act and......
June 15, 2021 Case Laws Income Tax

LTCG on compulsory acquisition - In the absence of notification the benefit under section 96 of RFCTLARR Act 2013, cannot be extended to the assessee. In our view the......
June 15, 2021 Case Laws Income Tax

Powers conferred to CIT(A) u/s 251 - CIT(A) power to direct the AO for issuance of notice u/s 148 - In the present case, Ld.CIT(A) annulled the assessment and further......
June 15, 2021 Case Laws Income Tax

Penalty levied u/s. 271G - nternational transactions - assessee ignoring the provisions of Section 92D of the Act as well as Rule 10D of the Income Tax Rules - Section......
June 15, 2021 Case Laws Income Tax

Exemption u/s 11 - salary payments to the specified persons u/s 13(3) - As the salary had been paid to the specified persons against the services provided by them the......
June 15, 2021 Case Laws Income Tax

Revision u/s 263 - The revenue is disputing on non conduct of enquiry, but we find the assessee firm has discharged its burden of proof on submitting the vital requisite....

1 ....53 54 55 565758 59 60 61........ 102

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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

H: Building sale value can't determine depreciation; actual consideration...

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...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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