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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 3051 to 3100 of 5067 Records

1 ....58 59 60 616263 64 65 66........ 102

May 29, 2021 Case Laws Insolvency and Bankruptcy

Recovery of electricity charges during CIRP - Whether the Appellant was entitled to recover electricity charges being incurred by the Corporate Debtor on month to month.....
May 29, 2021 Case Laws FEMA

Offence under FEMA - Distinction between the two stages of the adjudication process - The reasons are the bridge between the material on record and the final decision.......
May 29, 2021 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - compliance with the requirement to ascertain amount claimed as pre-deposit with respect to the dispute, that the....
May 29, 2021 Case Laws Central Excise

Interest is demanded on account of delayed payment of duty - Period of limitation - As it was in the knowledge of the Revenue that the appellant has not paid the......
May 29, 2021 Case Laws Central Excise

CENVAT Credit - Input service distribution (ISD) - Parle was justified in distributing credits on input services attributable to the final product on a pro-rata basis......
May 29, 2021 Case Laws Central Excise

Grant of interest on delayed refund - relevant time for calculation of interest - it is apparent on record that the said refund was sanctioned but was adjusted against......
May 29, 2021 Case Laws Central Excise

EOU - Clearance of goods in DTA - The permission given by the Development Commissioner - When the description is ceramic colours, in both export as well as DTA clearance....
May 29, 2021 Case Laws VAT and Sales Tax

Classification of goods - textile made ups - whether the commodity which is described as an “embroidered ladies suit”, which the respondent claims to be unstitched,......
May 29, 2021 Case Laws Indian Laws

Conduct of lotteries - Power of Host State to make rules under section 12 of the Act to monitor the conduct of lotteries of Organising States within the territory of the....
May 28, 2021 Case Laws GST

Profiteering - Given the fact that two out of three entities have, it appears, passed on a substantial amount qua the purported profiteered amount, to their customers,......
May 28, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Income deemed to accrue or arise in India - writ against the show cause notice - Looking into the spirit of Section 9(1)(i) of the Act,....
May 28, 2021 Case Laws Income Tax

Income chargeable to tax in India - Amount received by the Assessee for sale of software amounted to royalty as defined under Explanation 2 to Section 9(1)(vi) of the......
May 28, 2021 Case Laws Income Tax

Applicant seeking approval u/s 80G(5)(vi) - religious activities - it is clear that the CIT (E) has denied registration only on one ground violation of clause (iii) of......
May 28, 2021 Case Laws Income Tax

Double addition / taxation - DR did not controvert the very relevant part that on maturity, the amount of FD was received and credited to the account of the Trust not to....
May 28, 2021 Case Laws Income Tax

Charging maximum marginal rate - Charitable society - validity of action of the CPC in calculating the tax at Maximum Marginal rates instead of the slab rates - Revenue.....
May 28, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained share capital addition - Apart from merely making sweeping remarks, neither the Assessing Officer nor the CIT(A) have examined the......
May 28, 2021 Case Laws Income Tax

Income from house property - estimating rental income from the unsold shops - the unsold fifty five shops should be treated as ‘stock in trade. As assessee`s case under.....
May 28, 2021 Case Laws Customs

Valuation of imported goods - related persons - Subvention payments by a parent company to its loss making subsidiary - We find that original authority had given......
May 28, 2021 Case Laws Customs

Levy of penalty on shipping line u/s 112 of the Customs Act, 1962 - mis-declaration of goods in description as well as in quantity in bills of landing - As the fact has.....
May 28, 2021 Case Laws Insolvency and Bankruptcy

Validity of application admitted for initiation of CIRP - It cannot be held that there was any dispute in regard to the transaction in question. It seems that in order......
May 28, 2021 Case Laws Service Tax

Liability of Interest - point of taxation - point of time when liability to pay service tax on re-insurance services provided under the pool agreement arises - there was....
May 28, 2021 Case Laws Central Excise

CENVAT Credit - input services - providing food and beverages in the canteen maintained and run in the factory - It is certainly not in dispute that said services prior.....
May 28, 2021 Case Laws Central Excise

Refund of Excise duty paid under protest - it was obligatory on the part of Central Excise Officer to have issued a notice to the appellant for payment of the short paid....
May 28, 2021 Case Laws Central Excise

Levy of penalty - carry forward of excess credit - it was a bona fide mistake of carrying forward excess credit - There is no other allegation or evidence brought on......
May 28, 2021 Case Laws Central Excise

Levy of Interest - carry forward of excess credit - In the present case, the Appellant reversed the credit in September 2009 but since failed to discharge the interest......
May 28, 2021 Case Laws Central Excise

CENVAT Credit - capital goods - capital goods were not received into the factory - The allegation is now proved to be wrong after the verification by the Range Officer......
May 27, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - the benefit of doubt in certain factual aspects must be held in favour of the Revenue and not in favour of the assessee. This being the....
May 27, 2021 Case Laws Income Tax

Revision u/s 263 - requirement to issue show cause notice u/s 263 - denial of natural justice - We do not agree with the contention of the ld Counsel to the effect that.....
May 27, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - 'reason to believe' OR 'reason to suspect' - AO reopened the assessment based on change of opinion, which is not acceptable as per the.....
May 27, 2021 Case Laws Income Tax

Penalty u/s.271(1)(b) - no compliance to notice u/s 142(1) - The AO levied the penalty for non-compliance of notice dated 13.06.2016, however, there is no reference of......
May 27, 2021 Case Laws Income Tax

Disallowance with regard to provision made for maintenance of the roads - the maintenance expenditure to be incurred in five years was ₹ 60.34 crore, project......
May 27, 2021 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - assessee drawing the receipt from various regulatory activities - Various other authorities including Aligarh......
May 27, 2021 Case Laws Income Tax

Disallowance on depreciation claimed on assets of transmission business - AO failed to explicate as to how the transfer would fall within the meaning of demerger as......
May 27, 2021 Case Laws Income Tax

Unaccounted cash loans - Addition on money received by the assessee - transactions found on Cloud Data - since the amounts had already been added by the AO and the same.....
May 27, 2021 Case Laws Customs

Suspension or revocation of registration of authorised courier - failure in exercising due diligence - The appellant, as an authorized courier, is prohibited from......
May 27, 2021 Case Laws Service Tax

Demand of service tax - the Preferential Location Charges were correctly subjected to Service Tax at same rate as that of Construction of Residential Complex Service by.....
May 27, 2021 Case Laws Service Tax

CENVAT Credit - denial on the ground that the subject goods being attached to earth, are immovable in nature - whether the finding of the Tribunal that the towers,......
May 27, 2021 Case Laws Service Tax

CENVAT Credit - input services - It is noticed that the renting of Immovable Property Service came into existence with effect from 01.06.2007 and therefore credit of......
May 27, 2021 Case Laws Service Tax

Levy of service tax - remuneration paid by a company to the Managing Director and the whole time Executive Director - whether such income is a salary income or otherwise....
May 27, 2021 Case Laws Indian Laws

Dishonor of Cheque - Generally, in the criminal law, mens rea is an essential component of crime but dishonour of cheque is a criminal offence where there is no need to.....
May 27, 2021 Case Laws Indian Laws

Dishonor of Cheque - pre-existing liability - Rebuttal of presumption - The appellant has inherent weaknesses in his case. All the same, even if there are lapses in the.....
May 26, 2021 Case Laws GST

Supply of services or deemed supply - Liaison office - applicant connects businesses in India with business partners in Dubai - intermediary - non-profit organization -.....
May 26, 2021 Case Laws GST

Confirmation of demand of GST with interest and penalty - Non filing of reply to Show Cause notice (SCN) - non-compliance of mandatory provisions of sub-section (4) of......
May 26, 2021 Case Laws Income Tax

Validity of Assessment passed under Section 143(3) read with Section 144B - order was passed prior to the expiration of deadline prescribed for preferring a response -......
May 26, 2021 Case Laws Income Tax

Rejecting the registration u/s.12AA - CIT(Exemption) has not mentioned in his finding that the objects of the trust were not in order or that the application made for......
May 26, 2021 Case Laws Income Tax

Penalty proceedings u/s. 221(1) - default as per Section 220 - the AR of the assessee could not explain fund availability position on the due date of payment of advance.....
May 26, 2021 Case Laws Income Tax

Characterization of income - Income by way of winnings from lotteries on unsold lottery tickets - Winnings from lottery is read with the other kinds of winnings included....
May 26, 2021 Case Laws Income Tax

Revision u/s 263 - the ld PCIT had invoked revision jurisdiction u/s 263 of the Act on the very same point of allowability of LTCL. Hence it could be safely concluded......
May 26, 2021 Case Laws Income Tax

MAT - book profit u/s.115JB - Additions towards amount received on sale of Floor Space Index (FSI) - merely because a particular receipt , which is in the capital field,....
May 26, 2021 Case Laws Income Tax

Exercising power of AO by the Addl. CIT - Validity of framing of assessment by the ld. Additional Commissioner of Income Tax - in absence of a valid notification under......

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