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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 3251 to 3300 of 5067 Records

1 ....62 63 64 656667 68 69 70........ 102

May 14, 2021 Case Laws Insolvency and Bankruptcy

Liquidation of company - It must be borne in mind that the IBC treats the CIRP and Liquidation process as two separate stages and the proof of claim is to be filed......
May 14, 2021 Case Laws Service Tax

Defaulter under the SVLDRS scheme or not - failure to pay the amount mentioned in SVLDRS-3 in time - Seeking adjustment of refund under Income Tax with amount payable......
May 14, 2021 Case Laws Service Tax

Levy of service tax on freight charges - GTA Services - Appellant being manufacturer - No consignment note was issued by any of the transporters - delivery of the goods.....
May 14, 2021 Case Laws Central Excise

Reversal of Cenvat Credit - cenvat credit on common inputs - The relevant provisions and procedure nowhere requires that an assessee should pay an amount higher than......
May 14, 2021 Case Laws Central Excise

CENVAT Credit - common inputs and input services - it is an undisputed fact that the appellant had reversed the entire amount of Cenvat credit as required under Rule......
May 14, 2021 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - the trial Court has rightly held that the accused was successful to rebut the presumption available to her under Section.....
May 14, 2021 Case Laws Indian Laws

Dishonor of cheque - the complaints filed under Section 200 Cr.P.C. through Power of Attorney holder maintainable or not - If the the Power of Attorney holder is having.....
May 13, 2021 Case Laws GST

Refund of input tax credit in respect of tax paid on purchase of goods utilized for export - Delay in receipt of Convertible foreign exchange - The matter requires......
May 13, 2021 Case Laws GST

Levy of penalty u/s 122(2)(a) of CGST/APGST Act - notice under Section 73(1) within three months prior to the time limit specified in sub-section (10) of Section 73, not....
May 13, 2021 Case Laws GST

Registration of fresh GST number of the Corporate Debtor - keeping the Corporate Debtor as a going concern - a suo-moto cancellation of GST registration on an earlier......
May 13, 2021 Case Laws GST

Seeking grant of Bail - different entities were clubbed to arrive at alleged amount of tax evasion of ₹ 6.31 crores - without discussing the evidence in detail, at....
May 13, 2021 Case Laws Income Tax

No doubt a party may choose to waive the right to be heard and instead choose to rely only on written submissions - it is the duty of the adjudicating authorities to......
May 13, 2021 Case Laws Income Tax

Interest free advances given by the assessee to its group concerns - the assessee and its group concerns were paying the taxes at the maximum marginal rate as evident......
May 13, 2021 Case Laws Service Tax

Rejection of application under SVLDRS - The stand of the petitioner has, as noticed by me at paragraph 9 above, no legal sanction and the interpretation put forth does......
May 13, 2021 Case Laws Income Tax

Assessment u/s 153A - scope of assessments u/s 153C/ 153A - the additions made in the order passed u/s 143(3) r.w.s. 153C, for the captioned assessment years which are......
May 13, 2021 Case Laws Income Tax

Revision u/s 263 - Enhancement of valuation of closing stock - assessee could not point out any defect or discrepancy in the recomputation made by Pr. CIT for......
May 13, 2021 Case Laws Income Tax

Interest income on fixed deposits received - AO has rightly treated the interest received during the construction period from the money parked as fixed deposits and......
May 13, 2021 Case Laws Income Tax

Long term capital gain - air Market Value (FMV) thereof u/s. 48(ii) r.w.s. Expl (iii) r.w.s. 55A - FMV of the assessee's capital asset @ ₹ 400 per sq. yard by......
May 13, 2021 Case Laws Income Tax

Revision u/s 263 - LTCG - deduction as claimed by the assessee u/s 54F - Pr. CIT was not justified in imposing his view upon the assessing officer on wrong appreciation.....
May 13, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Since the present assessment order is framed on the very same reasons, which were considered by the Tribunal (supra) while quashing the....
May 13, 2021 Case Laws Income Tax

Exemption u/s. 11 & 12 - commercialization of education - paying huge commission to middle men to bring students to assessee’s institution - It is not a case of broker......
May 13, 2021 Case Laws Income Tax

Penalty levied u/s. 271C - Non deduction of TDS - the provision created at the end of the accounting year has not been credited to the relevant parties to whom the......
May 13, 2021 Case Laws Insolvency and Bankruptcy

Validity of unilateral changes made to the Resolution Plan - implementation of Resolution Plan - It is for the respondent Banks to take a decision as to whether the......
May 13, 2021 Case Laws Customs

Discharge of the accused under the prevention of corruption of act - officers of Central Excise Department - allegation of fraudulent availing the benefit of DEPB (Duty.....
May 13, 2021 Case Laws Companies Law

Oppression and mismanagement - The complete exclusion of the petitioner group from the board cannot be justified merely by pointing out that the meeting is a validly......
May 13, 2021 Case Laws Indian Laws

Dishonor of Cheque - initiation of Criminal Case - Whether a criminal case initiated under Section 138 of Negotiable Instrument Act, after ending in conviction and reach....
May 12, 2021 Case Laws GST

TRAN-1 credit denied - permission to file revised Form GST TRAN-1 manually or otherwise to carry forward credit - Following the decision in the case of [2021 (3) TMI 953....
May 12, 2021 Case Laws Income Tax

Validity of Settlement order u/s 245(C) - the 2nd respondent failed to include this property in the return of wealth on the relevant valuation dates. Thus, omission of......
May 12, 2021 Case Laws Income Tax

Direct Tax Vivad Se Vishwas Act, 2020 - The order dated 11.05.2020 rectified the Tribunal’s earlier order dated 22.06.2018, as according to the Tribunal, a mistake,......
May 12, 2021 Case Laws Income Tax

Order passed before the time prescribed for filing the reply - faceless assessment scheme - it is evident that the impugned order has been passed with pre-set mind. In......
May 12, 2021 Case Laws Income Tax

Stay of Recovery proceedings - Prayer quashing 226(3) notice - The prayer sought for by the petitioner, for a certiorarified mandamus quashing 226(3) notice, is thus not....
May 12, 2021 Case Laws Income Tax

Disallowance made u/s.14A of the Act while computing book profit u/s.115JB - actual expenses debited to profit and loss account which are incurred for the purpose of......
May 12, 2021 Case Laws Income Tax

Clubbing of income - addition of portion of sales consideration related to wife and mother of assessee u/s 64(1) - Logically the sale consideration is to be distributed.....
May 12, 2021 Case Laws Income Tax

Addition on account of share premium received by the assessee u/s 56(1) - income from other sources - the addition has been admittedly made by the ld. AO u/s.56(1) of......
May 12, 2021 Case Laws Income Tax

Validity of revision jurisdiction u/s. 263 - It is not in dispute that the borrowings and interest free advances to IHCL were made in earlier years and not during the......
May 12, 2021 Case Laws Income Tax

Unaccounted sales of car parking area - Nothing came into the notice that there is any change or variation in the order passed by the Ld.CIT(A) for the AY 2012-13. in......
May 12, 2021 Case Laws Income Tax

Addition u/s 68 on account of unsecured loans received - Since the loan amount has been held by us as genuine, the corresponding interest payment made thereon after......
May 12, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - borrowed satisfaction v/s independent application of mind - addition u/s 68 - Action taken under section 147 on the basis of borrowed......
May 12, 2021 Case Laws Income Tax

Penalty u/s 271D and 271E - creation/ assignment of debt and liabilities vide journal entries - These entries arise in the normal course of day to day business......
May 12, 2021 Case Laws Income Tax

Deduction claimed u/s.54F - LTCG - Clearly, therefore, the date relevant for determining the purchase of property is the date on which full consideration is paid and......
May 12, 2021 Case Laws Customs

Valuation of imported goods - In the facts and circumstances of this case there is failure on the part of the customs officer, by not following the laid down Customs......
May 12, 2021 Case Laws Central Excise

Input service distributor (ISD) - Void ab initio distributed credit - office or establishment of the said manufacturer or not - satisfaction of provisions of Rule 2(m)......
May 12, 2021 Case Laws VAT and Sales Tax

Violation of the principles of natural justice - time granted to the petitioner to put forth its submissions were enough or not - The time granted to the petitioner to......
May 11, 2021 Case Laws GST

Grant of Bail - GST evasion - Fraudulent availment of ITC -Looking at point (vi) above and considering the magnitude and the scale of the alleged fraud involving public.....
May 11, 2021 Case Laws Income Tax

Validity of the application filed u/s 245(C) - Settlement Commission - the prime consideration and pre-condition for entertaining an application is true and full......
May 11, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Bogus LTCG - AO had applied his independent mind to the information and upon due satisfaction, led to form an opinion that, the amount.....
May 11, 2021 Case Laws Income Tax

Capital gain on sale of land - Nature of land - it is undisputed fact that assessee has sold agricultural land on which he was carrying out agricultural activities prior....
May 11, 2021 Case Laws Income Tax

Capital receipt chargeable to tax u/s.45 - claim of exemption u/s.10(2A) - amount received by the assessee partner from the partnership firm - There was no transfer of......
May 11, 2021 Case Laws Income Tax

Unsecured loans u/s 68 - As the directors of the lending companies had filed affidavits confirming the loan transactions before the ld AO which had not been disputed.......
May 11, 2021 Case Laws Income Tax

Addition on account of negative reserves - The negative reserves would be nothing but premium receivable by the insurance company. However, there would always be a......

1 ....62 63 64 656667 68 69 70........ 102

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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H: Goods matched documents like e-way bill and invoices; detention order ...

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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...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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