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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 301 to 350 of 5067 Records

1 ....3 4 5 678 9 10 11........ 102

December 14, 2021 Case Laws Income Tax

Condonation of delay - delay of nine months on the part of the assessee in filing the appeal before the CIT(A) - Delay of nine months in filing the appeal before the Ld.....
December 14, 2021 Case Laws Income Tax

Levy of penalty u/s 272A(2)(e) - returns of income was filed belatedly after the due date specified u/s. 139(4A) and 139(4C) - Illness of Managing Trustee of the trust......
December 14, 2021 Case Laws Income Tax

Deductibility of the amount of service tax paid under VCES, 2013 - contention of the assessee is that the amount paid was a discharge of liability which got crystallized....
December 14, 2021 Case Laws Income Tax

Penalty order u/s 271(1)(b) - non-compliance of the notices - nonappearance before the learned assessing officer - There is a sufficient and reasonable cause with the......
December 14, 2021 Case Laws Income Tax

Disallowance of deduction claimed u/s 80IB(10) - assessee had offered additional income in the proceedings initiated under section 153C of the Act - Restriction on claim....
December 14, 2021 Case Laws Income Tax

Exemption u/s 11 - Payment of salary to certain members of the society - no adverse material has been brought on record by the AO to hold that services have not been......
December 14, 2021 Case Laws Income Tax

Assessment u/s 153C/153A - Addition u/s 68 - Seized incriminating material has to pertain to the assessment year in question and have co-relation, document-wise, with......
December 14, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - In the instant case the primary facts were already disclosed in the Notes to Accounts filed along with the balance-sheet......
December 14, 2021 Case Laws Customs

Obligations of Authorised Courier - Revocation of suspension under censure of warning and imposition of penalty of ₹ 50,000/- - The appellant has exercised......
December 14, 2021 Case Laws Service Tax

Interpretation of statute - scope of Support Services of Business or Commerce - The Tribunal which is the last fact finding authority in the hierarchy of authorities......
December 14, 2021 Case Laws VAT and Sales Tax

Right to cross-examine - The crucial aspect of the matter at this stage is, these books have been recovered behind the back of the dealer. On this either aspect, the......
December 14, 2021 Case Laws VAT and Sales Tax

Interpretation of proviso to Section 8(a) of the Kerala Value Added Tax Act, 2003 - Constitutional validity of proviso to Section 8(a) - recovery of compounded tax - The....
December 13, 2021 Case Laws GST

Levy of GST - renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programmers....
December 13, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - when the assessee's case was that the CIT had ignored the explanation and submission therefore, if the tribunal was of the view that the CIT......
December 13, 2021 Case Laws Income Tax

TDS u/s 194H OR 194G - the assessee purchased lottery tickets from the State of Kerala and claims to have sold to the retail vendors - Admittedly, the government after......
December 13, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - Unsecured loan - departmental representative stated that the learned Commissioner of Income tax (Appeals) should have given a....
December 13, 2021 Case Laws Income Tax

Professional income V/s Salary income - When an assessee insists that he is rendering professional / technical services to a company, the burden is on him to prove the......
December 13, 2021 Case Laws Income Tax

Penalty levied u/s 271B - not getting the books of account audited u/s 44AB - The assessee society is also running an educational institution and was under the bonafide.....
December 13, 2021 Case Laws Income Tax

Estimation of income - Bogus purchases - The assessee is engaged in reselling of ferrous and non-ferrous metals and in such circumstances we have to apply profit rate......
December 13, 2021 Case Laws Customs

Levy of penalty u/s 114A of Customs Act, 1962 - In the present case, the appellant has been allowed to redeem the goods on payment of payment of duty. The appellant has.....
December 13, 2021 Case Laws Customs

Classification of imported goods - items imported for deployment in their ‘motorcycle’ production lines - Usage as determinant, or subsuming within broader descriptions,....
December 13, 2021 Case Laws Companies Law

Disqualification of the petitioners as Directors - repayment of deposits - In view of the exemption under the 1975 Rules, more specifically Rules 2(b)(ix) and (xi) of......
December 13, 2021 Case Laws Insolvency and Bankruptcy

CIRP proceedings - private sale of assets - failure to e-auction process - even though this is a private sale as opposed to sale by a government authority, we are of the....
December 13, 2021 Case Laws Service Tax

Levy of Service tax alongwith interest and penalty - interchange fee - notices covered periods prior to 01.07.2012 and also thereafter - double taxation - Split......
December 13, 2021 Case Laws Central Excise

Effect of superceded notification - Whether the Customs, Central Excise and Service Tax Appellate Tribunal ought to have followed its own decision - merely because a......
December 13, 2021 Case Laws Central Excise

Levy of penalty u/r 26 on the Appellant/Managing Director of the assessee - Whether the Tribunal is correct in holding that Fatty Acid, Waxes, Soap Stock, Spent Earth......
December 13, 2021 Case Laws VAT and Sales Tax

Whether the amount deposited under protest prior to an order of assessment can be adjusted against the mandatory pre-deposit required for filing an appeal? - Section......
December 11, 2021 Case Laws GST

Availability of ITC - GST charged by the contractor supplying service of works contract - Section 17(5) of the CGST/SGST Act - ITC cannot be availed on works contract......
December 11, 2021 Case Laws GST

Classification of services - supply of space for advertisement in print media or not - where only space for advertisement and print media is supplied (SAC 998362) the......
December 11, 2021 Case Laws GST

Transitional Credit - mistake made while submitting a declaration electronically in form GST TRAN-1 - The petition is allowed by permitting the writ petitioner to make a....
December 11, 2021 Case Laws GST

Classification of supply - rate of tax - supply of pulp wood - This HSN code clearly covers poles, props and logs for pulping. The applicant is supplying logs for......
December 11, 2021 Case Laws GST

Transfer of Credit under Rule 54(1A) of the CGST Rules to the ISD - issuance of Invoice or Debit/Credit Note - Outward Taxable Supplies or not - A combined reading of......
December 11, 2021 Case Laws Income Tax

Exemption from tax under Section 115-O - Tax on distributed profit / Dividend Tax - Once it is held that the amount distributed or paid by Petitioner by way of dividend.....
December 11, 2021 Case Laws Income Tax

Disallowance of deduction expenditure u/s 40(a)(ia) - adhoc provision - It is ex-facie apparent that the contention of the assessee inasmuch as non-identification of the....
December 11, 2021 Case Laws Income Tax

Disallowance on account of foreign exchange fluctuation loss - It is an undisputed fact that for the assessment year 2012-13, 2013-14 and 2016-17, the assessee declared.....
December 11, 2021 Case Laws Income Tax

Non filling of Electronic appeal - appeals filed by the assessee filled physically - the revenue can not take the benefit of non functioning/ malfunctioning of its......
December 11, 2021 Case Laws Income Tax

Exemption u/s 11 - rejecting the application filed for registration u/s 12AA - Section 12AA of the Act provides for procedure for registration as to how ld. CIT (E) will....
December 11, 2021 Case Laws Income Tax

Penalty u/s 272A(2)(k) - assessee did not file its quarterly TDS returns within the prescribed time limit and there was a delay - In the given case, the assessee did not....
December 11, 2021 Case Laws Income Tax

Payment to related person u/s 40A - Addition on account of payment made by the assessee to quantum asset management company by way of research fee - A subsidiary company....
December 11, 2021 Case Laws Income Tax

Penalty u/s 271AAB - the Ld. Assessing Officer was not aware as to on what basis he was levying the penalty. This action of AO in itself makes the penalty proceedings......
December 11, 2021 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - difference in the market value and issued value of shares - assessee had established through various evidences submitted during appeal......
December 11, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The learned Adjudicating Authority has taken an erroneous view of the matter and on evaluating the letter of the Managing Director of the Corporate.....
December 11, 2021 Case Laws Service Tax

Refund of service tax paid - The department has directed to pay the tax again as their inhouse formalities does not allow adjustment of tax wrongly paid towards one......
December 11, 2021 Case Laws Central Excise

Time Limitation - suppression of fact of manufacture and clearance of excisable goods - It is found that satisfaction recorded initially by the Commissioner and then by.....
December 10, 2021 Case Laws GST

Attachment of Bank Accounts - Neither any show cause notice has been issued to any of the petitioners. It appears that the impugned order is passed only because the......
December 10, 2021 Case Laws GST

Classification of services - pure services or not - Project Development Service - the Services rendered by the appellant to the State Urban Development Agency, Uttar......
December 10, 2021 Case Laws Income Tax

Validity of order passed u/s 144B - disregarding the stay granted by this court - In the assessment order, the Assessing Officer is referring to a letter stating that......
December 10, 2021 Case Laws Income Tax

Exemption u/s 11 - grant of registration u/s 12AA - Assessee engaged providing activities like sale/purchase of medicine, running of pathological clinic, x-ray clinic,......
December 10, 2021 Case Laws Income Tax

Foreign exchange fluctuation - As we understand from the record, the gist of the method followed by the assessee is that, the assessee in Schedule IX claimed less......
December 10, 2021 Case Laws Income Tax

TDS u/s 194LA - compensation paid to the land owners - in cases where TDS was deducted before payment of consideration, the same is liable to be made over to the Income.....

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