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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 3201 to 3250 of 5067 Records

1 ....61 62 63 646566 67 68 69........ 102

May 18, 2021 Case Laws Income Tax

Addition made towards profit in money market operations - in this case the physical delivery has not taken place and therefore the transactions of sale and purchase of......
May 18, 2021 Case Laws Income Tax

Enhancement u/s 92CA - “MAP” margin - the Revenue fails to dispute that even the Transfer Pricing Officer has not drawn any distinction qua the “ALP” in all the......
May 18, 2021 Case Laws Income Tax

Bogus purchases u/s 69C - Search action u/s 132 at the premises of assessee and certain incriminating material indicating the bogus purchases shown by the assessee was......
May 18, 2021 Case Laws Income Tax

Computation of capital gain - adoption of value of the property as per registered sale deed for the purpose of Section 50C - Where the stamp duty authorities have......
May 18, 2021 Case Laws Companies Law

Allegation of oppression and mismanagement - The decision of the majority would prevail in the interest of the Company and its shareholders per se. Therefore, he cannot.....
May 18, 2021 Case Laws Companies Law

Recall of order - doctrine of merger - Appeal against the order passed by the NCLT was dismissed by the higher appellate forum - the order of the original court ceases......
May 18, 2021 Case Laws Insolvency and Bankruptcy

Approval of resolution plan - during the CIRP of ACIL, no valuer was appointed to determine the fair value of the shares held by the the Corporate Debtor. Therefore, the....
May 18, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - claim of interest on delayed payment - It cannot be concluded that based on the copy of invoice that applicant is entitled for the interest at the......
May 18, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The nature of goods being perishable commodity, slightest delay shall cause huge loss. - The 'debt' as claimed by Operational Creditor is towards......
May 18, 2021 Case Laws Service Tax

Levy of Service Tax - When the order suffers from a patent illegality, it is certainly open to the aggrieved party to invoke the writ jurisdiction of this Court -......
May 18, 2021 Case Laws VAT and Sales Tax

Violation of principles of natural justice - validity of revision of assessment orders - change of opinion - The impugned orders would indicate that the revision is an......
May 18, 2021 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - In view of the provision of Section 139 of the Act, it is not available to the petitioner to argue that in the......
May 17, 2021 Case Laws GST

Provisional attachment of Bank accounts of petitioner / Director of the company - availment of ITC against fake/ineligible invoices - there is nothing placed on record......
May 17, 2021 Case Laws Income Tax

Notice u/s 142(1) - Faceless Assessment - Broadly, the purpose of issuance of notice under Section 142(1) of the Act is, to gather information from the assessee.......
May 17, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - defect of non-issuance of notice u/s. 143(2) - Section 292BB is only safeguarding the deficiency if any of the service/non-service of notice......
May 17, 2021 Case Laws Income Tax

Disallowance of the claim incurred towards fees paid to Babson College, USA, for a management trainee - expenditure could not be treated as research & development......
May 17, 2021 Case Laws Income Tax

Addition towards cash found during the course of search u/s 69A - The department is not here to sermonise how a tax payer should keep its currency. - What is relevant is....
May 17, 2021 Case Laws Income Tax

Treating additional income earned on sale of shops as income u/s.69A - whether undisclosed income is “business income” or “income from other sources” - As per the......
May 17, 2021 Case Laws Income Tax

Revision u/s 263 - assessee’s case selected for limited scrutiny under CASS - the Ld. PCIT could not have invoked jurisdiction u/s 263 of the Act because he could not......
May 17, 2021 Case Laws Income Tax

Addition u/s 36(1)(iii) - deduction towards interest paid on loans borrowed for business purposes - Merely for the reason that there is no rental payment for current......
May 17, 2021 Case Laws Companies Law

Siphoning of funds - collection of money from the public issue by publishing prospects in the year 1994 by the directors and promoters of the Company - petitioner was......
May 17, 2021 Case Laws Money Laundering

Jurisdiction - power of Special Courts - The contention that cases relating to scheduled offences punishable under the PC Act (as specified in Paragraph 8 of Part A of......
May 17, 2021 Case Laws Indian Laws

Disciplinary proceedings against Chartered Accountant (CA) - Initiation of parallel proceedings - the Committee viewed that the appointment of the Respondent was made......
May 15, 2021 Case Laws GST

Refund on CGST and IGST - denial only on the ground that his claim got consolidated under one head of SGST - petitioner's specific case is that due to error and new......
May 15, 2021 Case Laws Income Tax

Adjournment sought - request for adjournment made by the Revenue - Pandemic, health, stress and advanced age can be a relevant factor for the assessee who is a senior......
May 15, 2021 Case Laws Income Tax

Scheme of faceless assessment - the time given to the petitioner to show cause was virtually of three days only - It is deemed appropriate that rather than this Bench,......
May 15, 2021 Case Laws Income Tax

Seeking release of attachment over the commercial property - The contention raised on behalf of the respondents that the attachment cannot be lifted to permit the......
May 15, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - notice beyond the period of four years - No error is pointed out in the returns or annexures filed by the petitioner or any of the......
May 15, 2021 Case Laws Income Tax

Revision u/s 263 - Ld. Pr. CIT exercising jurisdiction under section 263 of the Act, directed the AO to make fresh assessment on the issues which were not the subject......
May 15, 2021 Case Laws Income Tax

Undisclosed income u/s 68 - In the present case the assessee has explained the nature and source of the amount in question and to substantiate his contention submitted......
May 15, 2021 Case Laws Income Tax

Income taxable in India - TDS on payment to Federal Aviation Agency FAA -USA - the payments are not excluded from the purview of Section 196 on this ground. FAA per se......
May 15, 2021 Case Laws Income Tax

Undisclosed overseas deposits - We keep in mind all these peculiar facts and circumstances more particularly the fact that such religion congregations indeed involve day....
May 15, 2021 Case Laws Income Tax

Nature of land sold - Capital asset u/s 2(14) or agricultural land - it is categorically clear that the travel distance of Nighu village by road is around 9 kilometers......
May 15, 2021 Case Laws Income Tax

Special audit u/s 142(2A) - the exercise of jurisdiction under section 142(2A) of the Act has been exercised in a mechanical, routine and perfunctory manner and so is......
May 15, 2021 Case Laws Customs

Levy of Interest - demand of interest before determining liability of customs duty - it is fact on record that the appellant has enjoyed duty paid way back in 2013 on......
May 15, 2021 Case Laws Customs

Refund of SAD - rejection on the ground of time limitation - If importer imported goods in March, 2020, after lockdown due to the Pandemic Covid 19 in all over country,.....
May 15, 2021 Case Laws Insolvency and Bankruptcy

Fresh claim after approval of Resolution Plan - Consequence of Award in the arbitration proceedings - The view of the Supreme Court as crystallized in Essar is that......
May 15, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - In the present case, the trial Court as well as appellate Court have come to the conclusion that the accused had taken loan....
May 15, 2021 Case Laws Indian Laws

Dishonor of Cheque - inter-corporate loan (in the form of deposit) given to petitioner being one of the Directors - The settled proposition of law is that though there......
May 14, 2021 Case Laws GST

Validity of assessment order - non-filing of GSTR-3B return - best judgment assessment under Section 62 of Telangana GST Act - the matter is remitted back to the 1st......
May 14, 2021 Case Laws Income Tax

Order passed before the time prescribed for filing the reply - Validity of assessment - violation of principles of natural justice - there shall be a stay on the......
May 14, 2021 Case Laws Income Tax

Order passed before the time prescribed for filing the reply - Validity of assessment - violation of principles of natural justice - faceless assessment scheme - The......
May 14, 2021 Case Laws Income Tax

Stay of demand - We are of the view that rejection of the stay-application is nothing but harassment to the assessee as there is no distinction between the facts of the.....
May 14, 2021 Case Laws Income Tax

Addition u/s 68 r.w.s 115BBE - As cash receipts represent the sales which the assessee has rightly offered for taxation. We have gone through the trading account and......
May 14, 2021 Case Laws Income Tax

Condonation of delay in filing in appeal - Since, in this case there was mistake on the part of the Assessing Officer, as he did not bring the addition made by him in......
May 14, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Disallowance of interest expenditure under section 43B as well as disallowance export product development expenses - Just because the assessee......
May 14, 2021 Case Laws Income Tax

TDS u/s 194A - Disallowance of interest expenses u/s 40(a)(ia) - non deduction of TDS - it is noticed that counsel of the assessee has voluntarily agreed for the......
May 14, 2021 Case Laws Customs

The filing of appeal in the instant case would not be regarded as filing of appeals repeatedly since the earlier order came to be passed by the third respondent not on......
May 14, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - provision for the payment of Provident Fund dues not made - After approval of the Resolution Plan under Section 31, the claims as provided.....
May 14, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Debtor failed to make repayment of its dues - time limitation - the guarantor(s) on 20.02.2018 had executed ‘Balance and Security......

1 ....61 62 63 646566 67 68 69........ 102

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