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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 2901 to 2950 of 5067 Records

1 ....55 56 57 585960 61 62 63........ 102

June 10, 2021 Case Laws Income Tax

TP Adjustment - Benchmarking of interest receivable on loan - when the assessee has charged higher interest on loan to subsidiary compared to the prevailing interest......
June 10, 2021 Case Laws Income Tax

Addition u/s 56(vii) - Addition on account of alleged under-valuation - Since, in the instant case, the assessee has sold her 12.5% share in the property to her son at......
June 10, 2021 Case Laws Income Tax

Addition in respect of the Share Capital and Share Premium as unexplained cash credit u/s. 68 - the assessee could able to substantiate its case and satisfy three......
June 10, 2021 Case Laws Income Tax

Disallowance of delayed deposit of contribution received by the employees’ towards provident funds and ESI fund - CPC was not justified in disallowing the payment. We......
June 10, 2021 Case Laws Income Tax

Exemption u/s 54EC - Assessee has not been able to raise any material contention to dispute this position. He has only submitted that the assessee wanted to invest the......
June 10, 2021 Case Laws Income Tax

Disallowance of interest u/s. 36(1)(iii) - The authorities below have neither given any cogent reasons for rejecting the contention of the assessee based on the audited.....
June 10, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - time limitation - delay in service of demand notice - As per the order sheets, the notice for hearing for the purposes of assessment were.....
June 10, 2021 Case Laws VAT and Sales Tax

Levy of Entry Tax - it is evident that an exemption Notification should be strictly interpreted and the burden of proving its applicability is on the assessee to show......
June 9, 2021 Case Laws GST

Determination of tax - In the instant case, though show cause notice was issued on 06.01.2021, asking the petitioner herein to submit objections, in the considered......
June 9, 2021 Case Laws Income Tax

Validity of issuance of notice under Section 153C - The issuance of the invalid notice dated 14.06.2019 does not compromise the assessment proceedings as, the invalid......
June 9, 2021 Case Laws Income Tax

Attachment order - recovery proceedings - The impugned letter was issued by the Tax Recovery Officer to the Sub Registrar, seeking certain details, the same would not......
June 9, 2021 Case Laws Income Tax

Addition u/s 69A - unexplained cash deposit - CIT(A) when recorded that without borrowing or having opening cash balance, there is no way the cash deposits for the......
June 9, 2021 Case Laws Income Tax

Exemption claimed u/s 54B - exemption denied as AO concluded there was no agricultural operation carried out the lands in dispute - the assessee has furnished the......
June 9, 2021 Case Laws Income Tax

Undisclosed unaccounted expenditure and undisclosed income - By the connotation of "right person", it is meant the person who is liable to be taxed, according to law,......
June 9, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - undisclosed income - As the assessee in the case before us had at no stage applied for a copy of the reasons to believe on the basis of....
June 9, 2021 Case Laws Companies Law

This matter can be referred to arbitration. The parties are at loggerheads since 2006 onwards and have probably approached every judicial forum to seek reliefs. We see......
June 9, 2021 Case Laws Insolvency and Bankruptcy

Fresh claim after CIRP proceedings - The CIRP is a time-bound process and if the Adjudicating Authority sets the clock back for the reason that the Applicant was not......
June 9, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - reversal of Input Tax Credit - suppression of sales - mismatch of information - The impugned order is set aside on the ground that no......
June 9, 2021 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - rebuttal of presumption - It is settled that there may not be sufficient negative evidence which could be brought on......
June 8, 2021 Case Laws GST

Seeking Grant of Bail - duty evasion by generating goods-less invoices leading to revenue loss - Evidently, in contra distinction with the word make, signs, seal,......
June 8, 2021 Case Laws Income Tax

Salary reimbursed by the AE to the assessee - attribution of salary to the supervisory PE - no adverse inference can be drawn against the assessee merely on the......
June 8, 2021 Case Laws Income Tax

Quantum of the household expenses - the assessee has not furnished any information qua to the household expenses. Thus there remains no alternate except to estimate the.....
June 8, 2021 Case Laws Income Tax

Revision petition u/s. 264 - disallowance of carry forward of loss to subsequent years - CIT while disposing of the 264 petition of the assessee, had clearly directed......
June 8, 2021 Case Laws Income Tax

Addition based on loose sheets found during the search - on money payment - Addition u/s. 69A r.w.s.115BBE - -Since, search u/s. 132 was conducted in the residence and......
June 8, 2021 Case Laws Income Tax

Exemption u/s. 11 - claim of exemption u/s.11 was rejected on the ground that construction of road in village Palitana and Shankheswar was not object of the trust -......
June 8, 2021 Case Laws Income Tax

Addition u/s 69/115BBE - unexplained money on the basis of difference in stock statement submitted to the lender bank - When no defect is found with the accounts of the.....
June 8, 2021 Case Laws Income Tax

Validity of assessment - Non service of notice u/s 143(2) - unless there is service of notice in accordance with provision under Section 282 of the Act separately......
June 8, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - while reopening no allegation was made by the learned AO of failure on the part of the assessee to disclose fully and truly all......
June 8, 2021 Case Laws Income Tax

Disallowance of prior period interest expenses - As assessee had included the same in the closing work-in-progress in AY 2012-13. Hence this is a clear case of omission.....
June 8, 2021 Case Laws Customs

Import of raw cashew nuts - objections on the phytosanitary certificate - Though the consignment has reached, the same has not been cleared so far. Even if it is......
June 8, 2021 Case Laws Companies Law

Redemption of Secured Non-Convertible Debentures (NCDs) - Scope of Resolution plan - The statutory rights of the debenture holders cannot be sacrificed and jeopardized,.....
June 8, 2021 Case Laws Indian Laws

Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of......
June 7, 2021 Case Laws GST

Levy of GST - carrying on the business of a race club, which includes lay-out and preparing any land for running of horse races, steeplechases of races of any other kind....
June 7, 2021 Case Laws GST

Refund of GST from the electronic cash ledger - There is a default in compliance of Rule 90(1) read with para 2(d) of Circular No.79, and since the acknowledgment in......
June 7, 2021 Case Laws Income Tax

Seeking return of original documents seized from the petitioner at the time of search - This Court is of the opinion that for issuing a direction to the respondent, it......
June 7, 2021 Case Laws Income Tax

Unexplained cash credit u/s 68 - AO was free to make the necessary enquiry and addition under section 68 in the hands of the recipient were unjustified. Furthermore,......
June 7, 2021 Case Laws Income Tax

Grant received from holding company as capital receipt - AO has not specifically invoked section 56(2). The dubious method adopted by the assessee of claiming the......
June 7, 2021 Case Laws Income Tax

Unexplained share application and Share Premium - Addition u/s 68 - The assessee had discharged its onus to prove the identity, creditworthiness and genuineness of the......
June 7, 2021 Case Laws Income Tax

Addition on noting made in scribbling pad found and seized - AO ought to have considered the entire material available in the diary in toto together with the explanation....
June 7, 2021 Case Laws Income Tax

Addition made towards interest expenses claimed - assessee derived income from letting out the properties i.e. rental income, which has been shown as income from......
June 7, 2021 Case Laws Companies Law

Levy of fine / penalty - Failure to file the copies of the Annual Returns with the Registrar of Companies, Maharashtra, Mumbai within prescribed time - bona fide delay......
June 7, 2021 Case Laws Insolvency and Bankruptcy

Interim direction to allow the petitioner to operate its bank account - siphoning off of funds while CIRP proceedings are ongoing - unfreezing of attached Bank Accounts.....
June 7, 2021 Case Laws Service Tax

Levy of service tax - food that is ‘taken away’ or collected from restaurants or eateries, in parcels - Once processed and readied for delivery, the parcels are brought.....
June 7, 2021 Case Laws Indian Laws

Dishonor of Cheque - payment of compensation or fine - proceedings contained in chapter XVII of the Negotiable Instruments Act - Quasi criminal proceedings or not - The.....
June 7, 2021 Case Laws Indian Laws

Dishonor of Cheque - standard of proof for rebuttal presumption - The accused has discharged the burden under Section 118(a) and 139 of the Negotiable Instrument Act......
June 7, 2021 Case Laws Indian Laws

Bribe - demand or solicitation of money from the complainant or not - Assistant commissioner, Sales Tax - During the course of hearing of the appeal on 28.02.1996, the......
June 5, 2021 Case Laws GST

Validity of blocking of credit ledger and its continuance beyond one year - Rule 86-A(3) of the CGST Rules, 2017 - in light of blocking having been made on 21.01.2020,......
June 5, 2021 Case Laws GST

Seeking grant of Bail - fraudulent availment of input tax credit - evasion of GST - The applicant is sole proprietor of his firm and responsible for every act of his......
June 5, 2021 Case Laws GST

Right of bail under Section 167(2) Cr.P.C - offence u/s 132(1)(b), 132(1)(c), 132(1)(1)(i) of CGST Act, 2017 - The statutory period as provided under Section 167(2) Cr.P....
June 5, 2021 Case Laws GST

Grant of Bail - bogus invoices - issuance of fake invoices without actual delivery of goods - The fact of the matter is that accused has himself disclosed that all......

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

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H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

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A: Director Identification Number

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