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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 2851 to 2900 of 5067 Records

1 ....54 55 56 575859 60 61 62........ 102

June 15, 2021 Case Laws Service Tax

Interest on delayed refund - relevant date - The non-payment of refund to the applicant claimant within three months from the date of such application or in the case......
June 15, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - presumption of service of notice - The complaint should have been filed by 03.12.12, Admittedly, the complaint was filed on....
June 15, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - It is true that the burden of proof on the accused to rebut the presumption is only of preponderance of probabilities and......
June 14, 2021 Case Laws Income Tax

Validity of assessment - order passed u/s 143(3A) & 143(3B) - Petitioner is also right in his contention that the CBDT notification dated 31.03.2021, to which, we have......
June 14, 2021 Case Laws Income Tax

Validity of assessment - non issuance of a show cause notice-cum-draft assessment order; which is a mandatory requirement u/s 144B - The impugned assessment order dated.....
June 14, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 r.w.s. 148 - We reject the argument of AR that even in the case where there is no assessment made by the AO or the return is processed......
June 14, 2021 Case Laws Income Tax

Addition as income from on money - Year of assessment - addition based on seized material emanating out of the search - Since the nature and source of credit being on-......
June 14, 2021 Case Laws Income Tax

Addition u/s 68 - In this case, the AO has made additions only on the basis of statement recorded from third party ignoring various evidences filed by the assessee to......
June 14, 2021 Case Laws Income Tax

Validity of assessment order passed u/s.153A - ACIT in short appears to have adopted a short cut in the matter and an undertaking from AO was considered adequate by him.....
June 14, 2021 Case Laws Customs

In the event of non-filing of an appeal, the litigants are not only deprived of an opportunity, but the High Court cannot appreciate those facts culled out with......
June 14, 2021 Case Laws Customs

The petitioner, instead of preferring an appeal, has chosen to move the present writ petition and such an approach cannot be appreciated by this Court, in view of the......
June 14, 2021 Case Laws Customs

Demand of arrears of amount payable towards Cost Recovery Charges - Container Freight Licence - implementation of the VI Pay Commission as a result of which the salaries....
June 14, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - If the parties fail to file any documents, inspite of opportunity being granted, then the Tribunal is perforce required to arrive at a conclusion......
June 14, 2021 Case Laws Insolvency and Bankruptcy

CIRP proceedings - Fraudulent activity on the part of Corporate Debtor - the e-mail communications being exchanged between the parties, it is seen that the Corporate......
June 14, 2021 Case Laws VAT and Sales Tax

Refund of excess tax paid - It is upon the petitioner approaching this Court and filing the above Writ Petition, the respondents have set in motion the process of......
June 14, 2021 Case Laws Indian Laws

Dishonor of Cheque - petitioners were neither signatories to the cheque nor parties to the agreements - Partner of the partnership firm - territorial jurisdiction -......
June 12, 2021 Case Laws GST

Maintainability of appeal before the appellate authority - time limitation - this Court is of the view that the mere delay in enclosing a certified copy of order......
June 12, 2021 Case Laws GST

Seeking Bail - fake / bogus ITC without any purchase or sale of goods - compounding of offences - Section 132 of the Act of 2017 - considering the fact that, the......
June 12, 2021 Case Laws Income Tax

Validity of assessment order - Faceless Assessment - Request for personal hearing rejected - since the revenue, time and again, portrays to the assessees’ at large, in......
June 12, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - the dropping of the earlier proceedings was only on account of technical reasons. It was not after a thorough scrutiny and......
June 12, 2021 Case Laws Income Tax

Revision u/s 263 - denial of deduction u/s 54 in the hands of Individual - Partition of HUF or not - reading of sub- section 171 of the Income Tax Act, 1961 makes it......
June 12, 2021 Case Laws Income Tax

TP addition - Specified Domestic Transaction (SDT) of Rent payment - Once it is held that the property was used by the assessee for its business purpose and the Revenue.....
June 12, 2021 Case Laws Income Tax

Exemption u/s.10(23C)(vi) - payment of lease rent to trustees of the trust - ld. CIT(E) had stated that this payment of lease rent is in violation of provisions of......
June 12, 2021 Case Laws Income Tax

Penalty u/s. 271(1)(c) - recording of specific finding or not? - In para 7 of the penalty order u/s. 271(1)(c), the Assessing Officer held that it is found to be a fit......
June 12, 2021 Case Laws Income Tax

Addition u/s 68 - Each one of them has confirmed the MCX transaction and the confirmation account of each individual customers, transaction by transaction was submitted.....
June 12, 2021 Case Laws Income Tax

Inclusion of an amount on the basis of Form 26AS to the returned income of the assessee - The assessee who had denied ownership of the aforesaid income or the source......
June 12, 2021 Case Laws Insolvency and Bankruptcy

Enforcement of a claim - time barred debt or not - The Applicant, in the present case, would not be in a position to approach the Civil Court by way of a suit for......
June 12, 2021 Case Laws Central Excise

CENVAT Credit - capital goods - availment of credit while availing depreciation - The adjustment in the balance sheet of 2015-16 cannot be considered as reversion of the....
June 11, 2021 Case Laws GST

Interpretation of the term “a contract” - TDS applicability under section 51 of the GST Act - no contract or contract of continuous supply - In the first scenario, since....
June 11, 2021 Case Laws GST

Classification of machinery - The machineries manufactured and sold by the applicant like Automatic Feeder with Breaker, Drying machine, Cleaning and Grading Machine,......
June 11, 2021 Case Laws GST

Constitutional Validity of levy of IGST on supply of services outside India - providing marketing and promotion services - Export of services - By artificially creating.....
June 11, 2021 Case Laws GST

Input Tax Credit - dummy and sham firms - fake and fabricated invoices without supply of any physical goods - As the law stands, in such type of offences, while granting....
June 11, 2021 Case Laws GST

Implementation of GST in works contract in post-GST regime - Since the demand of recovery is pertaining to the excess payment received by the Petitioner, we do not see......
June 11, 2021 Case Laws GST

Release of detained goods - expiry of E-way bill - Inter-state purchases - Rule 138(10) of the GST Act, 2017 - It was the duty of 2nd respondent to consider the......
June 11, 2021 Case Laws GST

Maintainability of petition - seeking relief from Bail conditions - GST fraud - The litigant should adopt a proper mechanism provided under the law for redressal of his.....
June 11, 2021 Case Laws Income Tax

Disallowance of interest payment converted into FITL (Funded Interest Term Loans) - the impugned ‘funded interest term loan’ is not a loan transaction but assessee’s......
June 11, 2021 Case Laws Income Tax

Levy of tax on interest income - Status of the assessee - Resident but not ordinarily resident - NRI Account - Provisions of Section 5(2) are also not applicable as the.....
June 11, 2021 Case Laws Income Tax

Validity of jurisdiction assumed by AO u/s 147 - Assessment was not complete based not valuation report - While a formal rejection of books may not, at times, be......
June 11, 2021 Case Laws Income Tax

Revision u/s 263 - assumption of revisionary jurisdiction by PCIT - once the revenue has accepted the income from trading in commodity on NSEL as business income, then......
June 11, 2021 Case Laws Income Tax

Exemption u/s 11 - Registration u/s 12AA - imparting education - the assessee was having necessary approval /affiliation from the respective authorities as required by......
June 11, 2021 Case Laws Income Tax

Entitlement u/s 54B - Benefit of exemption in the hands of HUF - purchase of agriculture land - In the case of individual assessee, the parents of the assessee fulfill......
June 11, 2021 Case Laws Income Tax

Addition u/s 40A(2) - assessee has paid interest to certain related parties and treated interest rate @ 15% reasonable and disallowed excess rate paid to related parties....
June 11, 2021 Case Laws Customs

Seeking Modification of order of Settlement Commission - The order of the first respondent Settlement Commission is a package and it is not a substitute for an......
June 11, 2021 Case Laws Companies Law

Seeking direction to investigate the affairs of Company by Inspector(s) appointed by the Central Government - freezing of assets of the R-1 Company for a period of 3......
June 11, 2021 Case Laws Insolvency and Bankruptcy

Encashment of Bank Guarantees during CIRP period - scope of moratorium u/s 14 of IBC - If bank guarantee is beyond the mentioned amount in the bank guarantee, if the......
June 11, 2021 Case Laws Insolvency and Bankruptcy

Fresh claim after approval of resolution plan - Arrears against the Corporate Debtor/Applicant - As soon as the Order approving the Resolution Plan was passed by this......
June 11, 2021 Case Laws Central Excise

Manufacture of RMC at site or not - The petitioners, only because they had not installed either stone crushers with vibrators or sand mill or because they purchased......
June 10, 2021 Case Laws Income Tax

Faceless assessment - return was processed under Section 143(1) - As incumbent upon the respondent/revenue to accord a personal hearing to the petitioner. - The entire......
June 10, 2021 Case Laws Income Tax

Validity of assessment order - faceless assessment - Violation of provisions of Section 144B - That being the position, there is no option, but to set aside the impugned....
June 10, 2021 Case Laws Income Tax

Income taxable in India - Offshore/foreign supplies - from assessment order for A.Y. 2016-17, it is evident that, the Assessing Officer had framed an assessment on 24.12....

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F: GST on Solar Plant

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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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