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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 3101 to 3150 of 5067 Records

1 ....59 60 61 626364 65 66 67........ 102

May 26, 2021 Case Laws Insolvency and Bankruptcy

Liability of Purchaser of corporate debtor under liquidation under auction - Certain demand raised by the liquidator - now post the execution of the Sale Certificate,......
May 26, 2021 Case Laws Service Tax

Classification of services - Manpower Recruitment Agency Service - conversion of raw material to soap and detergent on behalf of the principal - contract between the......
May 26, 2021 Case Laws Central Excise

Reversal of CENVAT Credit - Capital Goods - Lease back of sold out capital goods - Deemed removal of goods from the factory premises of the petitioner - core contention.....
May 26, 2021 Case Laws Indian Laws

Dishonor of Cheque - cheque on presentation was dishonoured for want of sufficient funds - acquittal of the accused - Once signature, execution and handing over of the......
May 25, 2021 Case Laws GST

Power u/s 83 as well as under Section 5(3) off KGST Act - designation of proper officer in terms of Sections 83(1) and 5(3) of the Act be adjudicated upon - Power to......
May 25, 2021 Case Laws Income Tax

Revision u/s 263 - assessment order as contrary to the draft assessment order - The remedy against unjust disallowances, on merits, lies in the appellate process and not....
May 25, 2021 Case Laws Income Tax

Disallowances u/s 40A(2)(b) - payment of commission to related party - There is no reasoning given by the ld AO that why the earlier two payment to the same party for......
May 25, 2021 Case Laws Income Tax

Validity of assumption of jurisdiction by the ld. PCIT u/s.263 - disallowance of interest on borrowed funds - this matter certainly requires factual verification and the....
May 25, 2021 Case Laws Income Tax

Exemption u/s 11 - Once it is to be held that the assessee is a charitable institution and it is entitled for benefit u/s 11 and 12, then all other aspects of section......
May 25, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - the assessment becomes a nullity and does not survive as the Assessing Officer has not passed a speaking order of disposal.....
May 25, 2021 Case Laws Income Tax

Admissibility of expenditures incurred by the assessee (a pharmaceutical company) u/s 37 - disallowance of referral fees paid to doctors in violation of public policy......
May 25, 2021 Case Laws Income Tax

Validity of reopening of assessment - No statutory notice u/s 143(2) has been served - assessee failed to comply with the notice u/s 148 of the Act within the time......
May 25, 2021 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Once, all the documentary evidences were produced before the AO and sales are no doubted, it is doubtful, whether the purchases are bogus....
May 25, 2021 Case Laws Income Tax

TP Adjustment - upward adjustment under the provisions of section 92 - ALP determination - The amount of depreciation claimed by the assessee in the ratio of turnover......
May 25, 2021 Case Laws Income Tax

Penalty u/s 271G - international transactions with its AE of import of rough diamonds which were sold to the third parties - once the TPO has accepted the bench marking.....
May 25, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - unexplained cash credit u/s 68 - AO has not formed a prima facie and independent belief in the reasons recorded that income has escaped....
May 25, 2021 Case Laws Companies Law

Seeking restoration of name of company in the register of ROC - The appellant has submitted sufficient evidence that it has been in operation during the period preceding....
May 25, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - It is a settled legal position that the pendency of SARFAESI proceeding or other dispute does not prevent a Financial Creditor to trigger the CIRP......
May 25, 2021 Case Laws Indian Laws

Dishonor of Cheque - non-supply of list of prosecution witnesses - It is true that under Section 204 of the Code of Criminal Procedure, the Court shall not issue summon.....
May 24, 2021 Case Laws Income Tax

Centralization of the cases - Transfer of case from one tribunal to another i.e from ITAT Bangalore and ITAT Mumbai - It is not a case before any AO. Petitioner may have....
May 24, 2021 Case Laws Income Tax

Assessment passed u/s 143(3) read with Sections 143(3A) and 143(3B) - faceless assessment scheme - No doubt, in this case, such show cause notice along with a draft......
May 24, 2021 Case Laws Income Tax

Registration of the Trust u/s 12AA denied - Rule 17(A)(a) show that when the trust is not created under an instrument it is impossible to produce any constitutive......
May 24, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Income from other sources or business income - The impugned reopening itself is not sustainable in the light of the alleged twin......
May 24, 2021 Case Laws Income Tax

Revision u/s 263 - Assessment u/s 153C - revision of invalid assessment - the present proceedings being collateral proceedings and if the assessment order is inherently.....
May 24, 2021 Case Laws Income Tax

Deemed dividend u/s.2(22)(e) - business advance in the hands of the assessee (Director) to purchase the property on behalf of Company - Matter remanded back to AO only......
May 24, 2021 Case Laws Income Tax

Rejection of books of accounts - This is case of action u/s 132 by the revenue wherein the cash kept at the residence of the employee could well be examined at the......
May 24, 2021 Case Laws Income Tax

Undisclosed income - The service tax ledger account shows flat wise tax paid from 2011 to 2016 even on individual payments credited. Hence, just on the basis of one......
May 24, 2021 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - The assessee produce sufficient evidence on the record to justify that it was a commercial transaction between the parties not......
May 24, 2021 Case Laws Customs

Levy of IGST on oxygen concentrators - right to health and affordable treatment - Whether the State's action, of imposing IGST on oxygen concentrators, which were......
May 24, 2021 Case Laws Customs

IGST refunds - allegation of exported to avail undue export benefits - Provisional release of goods - In the instant case, the impugned seizure memo is dated 28.08.2020.....
May 24, 2021 Case Laws Customs

Trading House - license for import of Maize in concessional rate of duty - allegation of breach of the ‘actual user’ condition in the licences by the petitioner -......
May 24, 2021 Case Laws Insolvency and Bankruptcy

Insolvency proceedings against the Personal Guarantors - Vires and validity of a notification dated 15.11.2019 issued by the Central Government - It is clear that......
May 24, 2021 Case Laws Insolvency and Bankruptcy

Penalty proceedings against Corporate Debtor - contravention of the moratorium or not - submission of claim towards the Customs duty and Estate dues after initiation of.....
May 24, 2021 Case Laws Insolvency and Bankruptcy

Withdrawal of Resolution Plan after approval of the plan by CoC and pending approval by this Tribunal - The Resolution Applicant cannot be compelled to perform and......
May 24, 2021 Case Laws Central Excise

Challenge to the Show cause notice (MTC) - CENVAT Credit - transportation charges incurred in transportation of its products from its factories / depots to the customer.....
May 24, 2021 Case Laws Central Excise

Grant of interest on refund amount - Petitioner would be entitled to interest under section 11BB of the Central Excise Act, 1944 on the amounts refunded to it.......
May 22, 2021 Case Laws GST

Grant of Bail - GST evasion - involvment of CA - availment by passing of ITC wrongfully by creating 38 fake firms - This bail application filed on behalf of the......
May 22, 2021 Case Laws GST

Grant of Bail - GST evasion - petitioner being CA was instrumental in registration of 11 fake firms and these firms have availed fraudulent input tax credit - The......
May 22, 2021 Case Laws Income Tax

Validity of assessment - show cause notice has been issued manually - The petitioner refers to a snap shot of the E-portal contending that does not refer to show cause......
May 22, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Penny stock transaction of assessee - the copy of the approval has been provided to the assessee at the stage of passing the order of......
May 22, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - the assessee was aware that the transaction with M/s. Kalyan Exports Pvt Ltd was not business transaction but in the form of bogus......
May 22, 2021 Case Laws Income Tax

Undisclosed investment - Addition u/s 69 - We observe that the AO failed to discharge his duty by making the addition without undertaking any independent enquiry as to......
May 22, 2021 Case Laws Income Tax

Addition towards provision for premium on redemption of debentures to book profit u/s 115JB - adjustments to book profit - provision created for premium payable on......
May 22, 2021 Case Laws Income Tax

Chargeability of interest u/s. 234D - Refund was susdquently withdrawn after rectification u/s 154 - the section 154 order dated 11/12/2009 was only rectification of......
May 22, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Disallowance u/s. 40(a)(ia) - TDS on rent - Normally whenever any irregularity crept in the proceedings, then after removing the......
May 22, 2021 Case Laws Income Tax

Business loss u/s 28/37(1) - write off/bad debt - advances /bad debt written off in respect of 22 parties - In view of the discussion and relying on the decisions cited.....
May 22, 2021 Case Laws VAT and Sales Tax

Fraud in depriving the respondents of their due revenue or not - When the impugned notice did not allege fraud and no such finding of fraud being discernible in the......
May 22, 2021 Case Laws VAT and Sales Tax

Levy of penalty u/s 9-B (3) of the OST Act - The fact of the matter is that as far as the installed capacity was concerned, with the exemption on payment of sales tax on....
May 22, 2021 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - gunny bags sold along with rice to Food Corporation of India - taxable @4% or @8%? - Factually, since it has been shown by the......
May 21, 2021 Case Laws GST

Bail application - petitioner was acting as middleman by procuring GST registration pertaining to defunct companies - petitioner was receiving commission for selling the....

1 ....59 60 61 626364 65 66 67........ 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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