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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 3351 to 3400 of 5067 Records

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May 6, 2021 Case Laws GST

Grant of Bail - issuance of fake invoices of other firms without accompanying the goods - No previous involvement of accused in any similar offence has been brought on......
May 6, 2021 Case Laws Income Tax

Validity of order of Settlement Commission u/s 245C - When the prerequisite condition contemplated in the provision stipulates that the person approaching the second......
May 6, 2021 Case Laws Income Tax

Capital Gains - cost of acquisition - As regards the details of the expenditure furnished of the assessee which are being sought as exempt by the assessee, find that......
May 6, 2021 Case Laws Income Tax

Penalty invoking the provisions of section 271D - Managing Director of the assessee company had extended cash to the company - loan or deposits u/s 269SS - By invoking......
May 6, 2021 Case Laws Income Tax

Addition on account of interest u/s 40(a)(ia) - ld. CIT (A) has rightly arrived at the decision that entire transaction of the assessee having been reflected in the......
May 6, 2021 Case Laws Income Tax

Penalty u/s.271(1)(b) - there was a reasonable cause with the assessee in not complying with the requirements of the AO in such a short period for the reasons discussed.....
May 6, 2021 Case Laws Companies Law

Oppression and Mismanagement - This ‘Tribunal’ keeping in mind of the ingredients of Section 241 and 242 of the Companies Act, 2013 comes to a resultant conclusion that.....
May 6, 2021 Case Laws Insolvency and Bankruptcy

Seeking release of attached property and to restore possession - property of Corporate Debtor who is not a financial establishment as defined under Section 2(e) WBPIDFE.....
May 6, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - since the affidavit not having been notarized is only a procedural irregularity and it is a curable defect. This irregularity can be rectified by......
May 6, 2021 Case Laws Money Laundering

Money laundering - proceeds of crime - huge difference between the said cash deposit and the income of the petitioner - creation of benami Funds - the objective......
May 6, 2021 Case Laws Wealth-tax

Wealth tax assessment - ownership of the Gold in possession of the assessee - Limited power to deal with the Gold - Legal heirs - the Tribunal ought not to have included....
May 5, 2021 Case Laws GST

Grant of Bail - generation of eway bills of 16 firms by concealing the identity of the real purchaser and real seller tax evasion and revenue loss - - Taking into......
May 5, 2021 Case Laws GST

Cancellation of registration - to state that registration will not be revived since the petitioner has incorrectly availed of ITC would be putting the cart before the......
May 5, 2021 Case Laws GST

Detention of goods alongwith vehicle - The petitioner cannot be said to have any intention to evade tax if any mistake is, for the sake of argument without conceding it,....
May 5, 2021 Case Laws GST

Provisional attachment of Bank accounts of petitioner - despite of due service to the bank the bank has chosen not to remain present - being a drastic power, the......
May 5, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition u/s 68 - Upon perusal of assessee’s written submissions as placed on record, another pertinent fact to be noted is that all......
May 5, 2021 Case Laws Income Tax

Additional depreciation u/s 32(1)(iiia) - whether the process of blending of butane and propane which is carried out in scientific manner, with use and aid of......
May 5, 2021 Case Laws Income Tax

Benefits of India UAE Double Taxation Avoidance Agreement - the assessee company is a resident of the UAE, in terms of requirements of article 4(1)(b) of the Indo-UAE......
May 5, 2021 Case Laws Income Tax

TDS u/s 195 - interest u/s. 201(IA) - The levy of interest to compensate for the delay in realization of taxes, in the event of the taxability of subject income being......
May 5, 2021 Case Laws Income Tax

Unexplained money - If the Assessing Officer is able to establish on the basis of evidence gathered that the assessee has paid on- money to the extent quantified by him,....
May 5, 2021 Case Laws Income Tax

Treatment of long-term capital loss arising from transfer of shares - denial of carry forward for set-off against Long Term Capital Gain - the Section 74 has not been......
May 5, 2021 Case Laws Income Tax

Nature of expenditure - expenditure on design charges for T3 Airport construction - There was no enlargement of the permanent structure of which the income would be the.....
May 5, 2021 Case Laws Income Tax

Unexplained income - The revenue authorities should have given due regard and latitude to human conduct and behaviour while considering the validity and truthfulness of.....
May 5, 2021 Case Laws Service Tax

Rate of interest on delayed payment of service tax - The respondents have quantified interest 24% per annum on the basis of Notification dated 01.03.2016 presuming that.....
May 5, 2021 Case Laws Service Tax

All the decisions were actually brought to the notice of the adjudicating authority. The adjudicating authority has chosen to disregard them on the ground that the......
May 4, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Sham transaction of gift - No new material surfaced during the reassessment proceedings on which the AO could have formed a requisite......
May 4, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - reopening beyond the period of four years - Merely because while framing assessment for the subsequent year, the AO noticed certain......
May 4, 2021 Case Laws Income Tax

Penalty u/ s 271(1)(c) - Disallowance on account of personnel expenses, operative expenses and finance expenses - it a “mere disallowance” of an expense does not warrant....
May 4, 2021 Case Laws Income Tax

Proceedings u/s. 153C r.w.s. 153A - Recording of satisfaction - CIT (Appeals) not given finding that what basis he came to such conclusion that there was a recording of.....
May 4, 2021 Case Laws Income Tax

Penalty u/s 271G - under TNMM adopted by the assessee, the profit of the international transaction has to be furnished, whereas the assessee has only furnished the......
May 4, 2021 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - In this case, the Assessing Officer has not found any specific fault in rejecting or not satisfying with the valuation made by the assessee.....
May 4, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained cash deposited in bank accounts - Bank account / statement as books - an addition made in respect of a cash deposit in the bank account of.....
May 4, 2021 Case Laws Customs

Refund of SAD - Process amounting to manufacture or not - sterilization, re-packing, re-labelling etc. - From the reply given by the assessees to the show cause notice,.....
May 4, 2021 Case Laws Customs

First time violation of import condition - The petitioner knows that if tomorrow he imports another consignment without Phytosanitary Certificate, then his fate is......
May 4, 2021 Case Laws Central Excise

Area based exemption - benefits under the Northeast Industrial Policy - As the Notification dated 27.03.2008 provides for a legal right to the assessee to claim for a......
May 4, 2021 Case Laws VAT and Sales Tax

Stay of recovery - The first appellate authority proceeds to pass a rather mechanical order calling upon the petitioner to remit a further 25% of tax and furnish a bank.....
May 3, 2021 Case Laws GST

Grant of Anticipatory Bail - valid and genuine purchases or not - no real apprehension is found to exist of the applicant being arrested - Merely because the applicant......
May 3, 2021 Case Laws GST

Non-compliance with the mandatory pre-deposit before filing of appeal - Section 107(6)(b) of the CGST Act, 2017 - The petitioner shall make the mandatory pre-deposit @......
May 3, 2021 Case Laws Income Tax

Validity of reopening of assessment - The very purpose and object of the proviso under Section 147 is to ensure that the assessee pays the income tax in the manner......
May 3, 2021 Case Laws Income Tax

Denial of approval U/s 80G(5)(vi) - if there is no change in the objects of the assessee Trust which were considered to be charitable while granting registration U/s......
May 3, 2021 Case Laws Income Tax

Addition u/s 68 - receipt of gift - the primary onus to establish the identity and creditworthiness of the concerned donors as well as the genuineness of the relevant......
May 3, 2021 Case Laws Income Tax

Revision u/s 263 - Assessee had to bear the loss as value of US dollar increased over the period since receipts of the remittance and date of export. In most of the......
May 3, 2021 Case Laws Income Tax

Penalty u/s 271B - non-filing of Tax audit report u/sec. 44AB of the Act within the due date under section 139(1) - Due to technical issues and pressure of work, the......
May 3, 2021 Case Laws Income Tax

Revision u/s 263 - addition u/s. 68 - This is not a case of non-enquiry or non-application of mind. The Assessing Officer has examined all the evidences and taken a......
May 3, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - If it is found by the Assessing Officer on such verification that the amount in question represents the sale proceeds of investments......
May 3, 2021 Case Laws Income Tax

Penalty u/s. 271(l)(c) - The words may direct that such person shall pay by way of penalty in section 271 leave a certain amount of discretion in imposition of penalty......
May 3, 2021 Case Laws Income Tax

Capital gain computation - valuation of property - Valuation report of DVO, after all, cannot be treated as the last word on valuation, and there has to be a grievance......
May 3, 2021 Case Laws Income Tax

Estimation of income - bogus purchases - CIT(A) appreciated to estimate the disallowance @ 3% instead of 2.5% proposed by AO and we observe that the revenue is in appeal....
May 3, 2021 Case Laws SEBI

Fees which can be charged by Investment Advisers from their clients - SEBI is an expert regulatory body established under the SEBI Act and the Court, therefore, would......
May 3, 2021 Case Laws Insolvency and Bankruptcy

Condonation of delay in filing application - fresh claim in CIRP - The prospective Resolution Applicants submitted their Resolution Plan on the basis of their financial.....

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