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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 3151 to 3200 of 5067 Records

1 ....60 61 62 636465 66 67 68........ 102

May 21, 2021 Case Laws Income Tax

Computation of gross profit - estimation and enhancement of turnover - As per tribunal opinion that the estimation of total sales without considering the actual......
May 21, 2021 Case Laws Income Tax

Denial of registration u/s 12A(a) - proof of charitable activity u/s 2(15) - CIT(E) simply carried by the assumption that since society was formed for construction of......
May 21, 2021 Case Laws Income Tax

Rejection of books of account - estimation of profit - we set aside the decision of the CIT(A) in enhancing the income of the assessee and uphold the order of the AO in.....
May 21, 2021 Case Laws Income Tax

Addition for sale of sarki khalli - as alleged assessee has not having any such stock - Goods were received 10 days prior from 17.2.2010 by Poonam Road Lines. So the......
May 21, 2021 Case Laws Income Tax

Addition u/s 69A - unaccounted business receipt - various submissions were filed by the assessee to explain the source but revenue authorities could not go deeper to......
May 21, 2021 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - Since all the conditions necessary for treating the deemed dividend of the amount received in the hands of concern (which in this....
May 21, 2021 Case Laws Income Tax

Deemed dividend made u/s 2(22)(e) - The alleged transactions are purely entered between the two concerns in the ordinary course of business as advance or loan for which.....
May 21, 2021 Case Laws Income Tax

Addition based on survey proceeding - Unexplained stock of gold and silver jewellery - The statement given during the course of survey is not a statement on oath as......
May 21, 2021 Case Laws Income Tax

Revision u/s 263 - genuineness of LTCG - there is not even an iota of material quoted against the assessee to have been engaged in all the foregoing artificial price......
May 21, 2021 Case Laws Customs

Condonation of delay in filing claims for fixation of ‘brand rate’ - The generality of the reasons adduced reflect failure to consider each of the claims for......
May 21, 2021 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - This ‘Tribunal’ keeping in mind of a primordial fact that the decision of the ‘Committee of Creditors’ takes a pivotal seat based on......
May 21, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Since the learned counsel for the Respondent conveyed the willingness of Respondent to settle the claim in question, we are inclined to give one......
May 21, 2021 Case Laws Central Excise

100% EOU - DTA sales limit - In the instant case there is no allegation that export obligation has not been fulfilled and positive NFE was not achieved. A close look at.....
May 21, 2021 Case Laws VAT and Sales Tax

Input tax credit - sale or not - The main thrust of the argument of the petitioner is that since the said transaction is an outright sale, 100% ITC has to be admitted.......
May 20, 2021 Case Laws Income Tax

LTCG - Exemption u/s 54F - As seen that both the plots, namely, 28 and 29 were simultaneously purchased and are adjacent to each other. The assessee has claimed that......
May 20, 2021 Case Laws Income Tax

Assessment u/s 144C - Reply submitted by the assessee is not considered while passing the assessment order at Ext.P7 rather it is noted therein that petitioner did not......
May 20, 2021 Case Laws Income Tax

Addition on account of notional rent u/s.23 - whether or not the ALV of the properties held by the assessee as stock-in-trade of its business as that a real estate......
May 20, 2021 Case Laws Income Tax

Income accrued in India -Treating subscription fee received from the clients in India as Royalty/FTS within the meaning of section 9(1)(vi) and 9(1)(vii) r.w. Article......
May 20, 2021 Case Laws Income Tax

Income from other sources - difference in the value of the property purchased by the assessee - The provisions of section 56 of the Act are for the purpose of the......
May 20, 2021 Case Laws Income Tax

Disallowance of depreciation on motor car and disallowance on motor car maintenance - even though the personal use of Chevrolet Beat car by the assessee cannot be ruled.....
May 20, 2021 Case Laws Income Tax

Disallowance of Capital Expenditure written off - CIT-A had given a categorical finding that Capital expenditure incurred by the assessee was not doubted by the ld AO,......
May 20, 2021 Case Laws Income Tax

Deduction on account of prior period expenditure - the said expenditures are mainly in the nature of incentives payable to staff, payment of fees to contractors, payment....
May 20, 2021 Case Laws Income Tax

Depreciation on mobile phones - @15% OR 60% - There are smart phones which do function equivalent to the computers or much more than a computer, if the functionality of.....
May 20, 2021 Case Laws Income Tax

Disallowance of interest paid on unsecured loans - Non-deduction of TDS - Once Form No. 15G & 15H are duly submitted by the assessee before the department, then assessee....
May 20, 2021 Case Laws GST

Recovery of GST while the appeal is pending - this Court is of the view that on account of pre-deposit which has been made by the petitioner at appellate stage read with....
May 20, 2021 Case Laws GST

Carry forward of ITC - ITC, as per tran-1, was not reflected in the Electronic Credit Ledger - Since the petitioners have clearly made out a case for grant of relief,......
May 20, 2021 Case Laws Central Excise

CENVAT Credit - capital goods - lead and articles thereof, viz, lead ingot, lead dross and lead sheet classifiable under chapter 78 - The process helps restore coating......
May 20, 2021 Case Laws Indian Laws

Seeking to review holding of examinations and declaring results by the ICAI - Allegation of Oppressive action of a professional body-ICAI - if it treats any suggestion......
May 19, 2021 Circulars GST

Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section......
May 19, 2021 Case Laws GST

Violation of principles of natural justice - validity of ex-parte assessment orders - no doubt in my mind that there is total non-application of mind on the part of the.....
May 19, 2021 Case Laws GST

Transitional input tax credit - Request for availing transitional credit rejected on the ground that the tax payer has no technical glitches in filing TRAN-1 as per the.....
May 19, 2021 Case Laws GST

Detention of goods u/s 129(1) of CGST Act - Invoice number mentioned in Tax invoice not tallied with E-way bill - it is very much clear that the action of the......
May 19, 2021 Case Laws Income Tax

Disallowance of expenditure on assets transferred to work in progress - assessee has also legal obligation to provide parking spaces to buyers of shopping complex. In......
May 19, 2021 Case Laws Income Tax

Income from house property - allowability of society maintenance chares’ from rental income - to say that the actual rent received by the assessee was net of ‘society......
May 19, 2021 Case Laws Income Tax

Unexplained Money addition under Section 69A - Where the basis for making the addition in the hands of the buyer has been held as inadmissible and unsustainable, the......
May 19, 2021 Case Laws Income Tax

Levying penalty u/s. 272A(2)(k) - Filing the return belatedly - There may have been procedural lapse on the part of the assessee however, due to such procedural lapse no....
May 19, 2021 Case Laws Income Tax

Addition u/s 68 - onus to prove the identity, creditworthiness and genuineness of the share applicants - Both the nature & source of the share application received was......
May 19, 2021 Case Laws Income Tax

Long Term Capital Gain OR Short Term Capital - period of holding - inclusion of period of tenancy - The word 'held' as per dictionary meaning means to possess, be the......
May 19, 2021 Case Laws Customs

Adjudicating SCN after long gap of 11 years - Matter was kept pending - Clearly, the Revenue has thoroughly failed to justify its lapse for not adjudicating the Demand......
May 19, 2021 Case Laws Customs

Extension of two years of Export Obligation period with a further request to prospectively grant it for two years - Once having extended the period on 27.11.2018,......
May 19, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Petitioner are Homebuyers - In the instant case, the Petitioners have already obtained order from the relevant forum under the RERA Act and the same....
May 19, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Operational Creditors - existence of debt and dispute or not - This petition has been filed to recover disputed debt, which is not the object of the....
May 19, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The default and its consequences clearly provide that nonpayment of interest towards outstanding NCDs is an 'event of default' and the Debenture......
May 19, 2021 Case Laws Central Excise

Abatement of duty - closure of the production activity at the unit was not for a continuous period exceeding 15 days - In absence of any allegations by the department......
May 19, 2021 Case Laws Central Excise

Compliance with the requirement of pre-deposit - Section 35F of the Central Excise Act, 1944 - To Consider the amount deposited during investigation as pre-deposit -......
May 19, 2021 Case Laws Indian Laws

Principles of natural justice - Since it has come on record through Ext.P7 itself that the petitioner was served with Ext.P6 notice, only on 24.03.2021, which contained.....
May 18, 2021 Case Laws Income Tax

Admissibility of application for Advance ruling u/s 245R - Pending case - The pendency has to be considered on the date of filing of the application and there was no......
May 18, 2021 Case Laws Income Tax

Maintainability of writ petition - bypassing the option to file statutory appeal as provided u/s 264A - We decline to entertain this writ application as no case is made.....
May 18, 2021 Case Laws Income Tax

Gift received from relatives - unexplained cash credit u/s 69 - Tribunal found that the assessee had not made out grounds to permit to bring in such additional evidence.....
May 18, 2021 Case Laws Income Tax

Addition u/s 68 - share capital and share premium - any addition which deserved to be made should have been made in the hands of the share applicants who have shown......

1 ....60 61 62 636465 66 67 68........ 102

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