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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 3301 to 3350 of 5067 Records

1 ....63 64 65 666768 69 70 71........ 102

May 11, 2021 Case Laws Income Tax

Disallowance of redemption on account of provisions made for redemption of preference shares while computing the books profit u/s 115JB - Since the issue is fully......
May 11, 2021 Case Laws Income Tax

Addition in respect of interest paid on External Commercial Borrowings (ECB), payment of guarantee fee and service fee - the assessee has been able to substantiate that.....
May 11, 2021 Case Laws Customs

Validity of detention and seizure of goods - classification of scrap - The DRI has firstly detained the goods, which later on had been seized. Assuming that the stage of....
May 11, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - The RP cannot be permitted to ride piggyback on the CoC's decision. - The facts and circumstances of the present application point only to.....
May 11, 2021 Case Laws Insolvency and Bankruptcy

Classification of applicant - unsecured creditors or not - the Applicant cannot take to plea that he is not aware of the fact that he is classified as unsecured creditor....
May 11, 2021 Case Laws Insolvency and Bankruptcy

Condonation of delay of 796 days delay in filing the claim before the Liquidator - In view of the IBC, 2016 being a time bound process as well as the Learned Liquidator.....
May 11, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Failure to pay outstanding salary dues to the employees - Operational Creditor has not received his dues from the Corporate Debtor and the......
May 11, 2021 Case Laws Central Excise

Maintainability of appeal - availability of efficacious alternative remedy of appeal - Classification of goods - This Court has no hesitation in arriving a conclusion......
May 11, 2021 Case Laws VAT and Sales Tax

Refund of ITC - Export Sales - case of Revenue is that the petitioner should have applied for refund under Section 18(3) of the TNVAT Act, within 180 days by filing Form....
May 10, 2021 Case Laws GST

Grant of Bail - Validity of section 132(1)(b) and (c) of the Central Goods and Services Tax Act, 2017 - power under Section 69 of the CST Act - arrest for alleged......
May 10, 2021 Case Laws Service Tax

Principles of natural justice - service of order in original - levy of service tax - This Court is of the view that the dispute, as to whether the petitioner was earlier....
May 10, 2021 Case Laws GST

Validity of SCN - Carried forward Input Tax Credit in TRAN-1 from the era of Service Tax - Let the petitioner put forth its objections in regard to the proposed reversal....
May 10, 2021 Case Laws Income Tax

DTVSV Act - declaration of the petitioner under the Direct Tax Vivad Se Vishwas rejected - it appears that the submissions on behalf of the petitioner carry lot of......
May 10, 2021 Case Laws Income Tax

Revision u/s 263 - deduction u/s 80IA(4)(iii) - Even the coordinate benches of this Tribunal in assessee’s own case in earlier AYs has allowed the assessee’s claim of......
May 10, 2021 Case Laws Customs

Smuggling - Gold - baggage goods - As no such investigation has been done to establish that the goods in question are of foreign origin, therefore, the provision of......
May 10, 2021 Case Laws Companies Law

Oppression and Mismanagement - illegal allotment of shares - the allegations that there has been an illegal allotment of Petitioner's shares, exclusion of Petitioner......
May 10, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - the nature of Debt is a "Financial Debt" as defined under section 5 (8) of the Code. It has also been established that there is a "Default" as......
May 10, 2021 Case Laws Money Laundering

Seeking grant of anticipatory bail - Taking into consideration the entire facts and scenario and without commenting anything on the merits of the case irrespective of......
May 10, 2021 Case Laws Central Excise

Recovery of excess cash refund - submission of the learned counsel for the petitioner is that the notice is devoid of any merit, inasmuch as, no such recovery can be......
May 10, 2021 Case Laws Central Excise

Refund of CENVAT Credit - amount was paid under protest or not - the contesting the reversal of cenvat credit by the appellant shall amounts to reversal under protest as....
May 8, 2021 Case Laws GST

Validity of assessment order - discrepancies in the invoices accompanied by e-way bills - The conclusion in the assessment order, in fact, mentions the statement......
May 8, 2021 Case Laws GST

Rejection of request for carry forward of Input Tax Credit (ITC) into the Goods and Service Tax regime - The petitioner is thus be permitted to transition the credit.......
May 8, 2021 Case Laws GST

Levy of Central GST and State GST - use of motor cycles, as contract carriages - The apprehensions levelled by the petitioner to the effect that other operators are......
May 8, 2021 Case Laws GST

Bail Application of co-accused - fake/inadmissible ITC on the strength of such fake invoices - issuance of goods less invoices - not habitual offenders - the Department.....
May 8, 2021 Case Laws GST

Bail application - issuance of bogus invoices without actually transferring the physical goods - It seems that the entire community would aggrieved if the economic......
May 8, 2021 Case Laws Income Tax

Unexplained income - on money receipts - Peak addition - Once the business profit is determined at 8% of undisclosed receipts, then what is required to be seen is......
May 8, 2021 Case Laws Income Tax

Adjustment made by the CPC (Centralized Processing Centre) u/sec. 143(1) - CPC did not allow set off of brought forward losses against the short term capital gain and......
May 8, 2021 Case Laws Income Tax

Determining the ALP under transfer pricing provisions - Determination of market value of of electricity - When a captive power plant in an industry supplies electricity.....
May 8, 2021 Case Laws Income Tax

Addition u/s 68 - non maintenance of books of accounts - There was no actual credit of cash or otherwise received by the assessee. No entries are made in the books of......
May 8, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - addition as concealed income u/s. 69 - The fact that the assessee has consistently alleged connivance of the bank authorities coupled......
May 8, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Addition on account of non-genuine gifts - Penalty proceedings are separate and independent. It is an admitted fact that assessee offered the......
May 8, 2021 Case Laws Income Tax

Disallowance of Depreciation on furniture provided at the residence of employee - the assessee has not filed any evidence to prove the fact that the concerned Individual....
May 8, 2021 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - the assessee has given evidences, on which no findings was given by Ld. CIT(A), in our view, the assessee reasonably explained the facts......
May 8, 2021 Case Laws Income Tax

Unexplained reduction in closing work in progress - As there was a difference on account of change in following of accounting standard from AS 7 to AS 9 in the valuation....
May 8, 2021 Case Laws Customs

Refund of the redemption fine and penalty remitted - Department application for revision is pending but no stay / interim protection sought against the order of......
May 8, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Suffice to say that the Corporate Debtor admitted that in-spite of receipt of demand notice from the Operational Creditor it could not make payment.....
May 8, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Debtor failed to make repayment of its dues - Operational Creditors - existence of debt and dispute not - For the purpose of defeating the....
May 7, 2021 Case Laws Income Tax

Bogus LTCG - disallowance of exemption claimed by assessee u/s 10(38) on account of LTCG - there is no live link in the order of SEBI about the transactions of shares of....
May 7, 2021 Case Laws Income Tax

Addition towards ROC expenses - section 35D provides amortization of certain expenses, which are in the nature of capital/intangibles/preliminary expenses, which have......
May 7, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - AO gets jurisdiction to reopen the assessment only after he records the reasons for reopening and thereafter, issues notice u/s 148......
May 7, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - it is very clear in view of the detailed explanation filed by the appellant the AO had formed an opinion before passing the original......
May 7, 2021 Case Laws Income Tax

Addition towards office rent and office maintenance charges - apportionment of expenses to the sister concerns and group companies - When all the assessee's sister......
May 7, 2021 Case Laws Income Tax

Allowable deduction of remuneration paid to the partners u/s 40(b) - selection of the any head of income, more particularly of the head "Profit or gain of business or......
May 7, 2021 Case Laws Customs

EPCG Scheme - Amendment in Shipping Bills - mention of the EPCG licence number on the shipping bill, mandatory or not - an opportunity must be extended to the petitioner....
May 7, 2021 Case Laws Customs

Recovery during pendency of litigation - pre-deposit was made - In the light of the categoric statement of the Board to the effect that no coercive action shall be taken....
May 7, 2021 Case Laws Customs

Service of order - change of address which was notified too - notice sent to an old address - delay in filing appeal or not - there is no actual ‘service’ or......
May 7, 2021 Case Laws Insolvency and Bankruptcy

Exclusion from the period of CIRP - In the instant case, even though it is found that Regulation 30 C could have been applied for exclusion of 179 days on account of the....
May 7, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt and dispute or not - The terms and conditions in work order do not say that only if the cranes are put to use, the hiring charges.....
May 7, 2021 Case Laws Money Laundering

Offence under PMLA - Former Minister in the Government of Karnataka and his relatives and others - No legal right having been accrued in favour of the petitioners to......
May 6, 2021 Case Laws GST

Validity of attachment order - Seeking interim relief sought, that is for lifting of attachment of bank account pending appeal - The same cannot be considered as the......

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

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

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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 ...

A: Director Identification Number

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