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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 3401 to 3450 of 5067 Records

1 ....65 66 67 686970 71 72 73........ 102

May 3, 2021 Case Laws Money Laundering

Release of provisionally attached properties - the order passed under Section 5(1) of PMLA, provisionally attaching the property is subject to confirmation by the......
May 1, 2021 Case Laws GST

Levy of GST - license fee granted to the Private Contractors to run parking of vehicles - demand made by the Southern Railway - The provisions of the CGST Act is crystal....
May 1, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Capital gain on sale of property - there is “reason to believe” the income chargeable to tax has been under assessed, in view of......
May 1, 2021 Case Laws Income Tax

Waiver of Interest under section 234B - the petitioner was indeed entitled for partial waiver of interest under section 234 B of the Income Tax Act, 1961 inasmuch as......
May 1, 2021 Case Laws Income Tax

Default u/s 201 - demand notices challenged by the petitioners on the ground that the tax that has been demanded as arrears of tax from the petitioners Tax Deducted at......
May 1, 2021 Case Laws Income Tax

Addition under section 68 being share capital received and addition under section 69C on account of commission - some of Directors did not appear in the case of assessee....
May 1, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - unexplained share application money - non independent application of mind by AO - In the present case also since the AO acted upon the.....
May 1, 2021 Case Laws Income Tax

Capital gain - Additions made u/s 50C - by no stretch of imagination, without making any sport physical verification, two piece of land can be compared to work out the......
May 1, 2021 Case Laws Income Tax

Denying the carry forward of short-term capital loss - the capital losses incurred from transactions in the Indian capital markets should be construed as income accruing....
May 1, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - For section 292BB to apply, the notice must have emanated from the Department. It is only the infirmities in the manner of service of......
May 1, 2021 Case Laws Income Tax

Depreciation by adopting the stamp value as per the provision of Section 50C - As per the scheme of the provision of Section 32 r.w.s 43(6) of the Act, which is a self......
May 1, 2021 Case Laws Income Tax

Disallowance of depreciation claimed on capitalization of preoperative expenses - expenses involved in purchase of milk and determining that the factory was in proper......
May 1, 2021 Case Laws Customs

Reassessment of the Bill of Entry - dues are within the Operational debt under IBC or not - Though the definition of “Operational Debt” in Section 5(21) of the IBC, 2016....
May 1, 2021 Case Laws Companies Law

Validity of Section 272(1)(e) of Companies Act, 2013 - Having held that Registrar and 'a person authorized by the Central Government' fall into different categories, it.....
May 1, 2021 Case Laws Companies Law

Application for reservation of the name “Reef Center for Wellness and Excellence LLP” - The case of the petitioner in fact stands on a stronger footing. The registration....
May 1, 2021 Case Laws Service Tax

Refund of CENVAT Credit - claim filed within the time limitation or not - When the debit made by the appellant as evidenced by the ST-3 returns is considered, it would......
May 1, 2021 Case Laws Central Excise

Excisability - repacking the tobacco products by scenting - High Court is not an Expert Body in order to form an opinion with regard to the manufacturing of a product or....
May 1, 2021 Case Laws Central Excise

CENVAT Credit - when the adjudicating authorities are having a divergent view, it is found that the extended period of limitation is not invokable in the facts and......
May 1, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - The limitation for passing of such assessment order is four years from the end of the year containing the period to which the return......
May 1, 2021 Case Laws VAT and Sales Tax

Levy of VAT - transfer of right to use the machinery and equipments - Award of contract by ONGC under a work order - It is declared that the respondents shall not be......
May 1, 2021 Case Laws Indian Laws

Dishonor of Cheque - invocation of revisional jurisdiction - because of the compromise, this is a fit case where the inherent jurisdiction of the High Court under......
April 30, 2021 Case Laws GST

Levy of GST - license fee granted to the Private Contractors to run parking of vehicles - liability of the licensees are well enumerated with reference to Section 7 and.....
April 30, 2021 Case Laws GST

Cancellation of petitioner's registration - without resorting to the power of suspending the registration, if there is any, the respondent surely cannot block the......
April 30, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - huge difference between data reflected in Form 26AS and assessee's statement - The grounds placed before this Court for reopening of......
April 30, 2021 Case Laws Income Tax

Property attached in respect of arrears of tax due to the Income Tax Department - The tax liability of the aforesaid firms of which the fourth respondent and her husband....
April 30, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - It cannot be stated that the impugned notice has been issued merely on account of change of opinion. Further, the petitioner has also......
April 30, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - addition u/s 68 - Merely on an allegations levelled by DIT (Inv.), as in this case explaining the general modus operandi carried out by....
April 30, 2021 Case Laws Income Tax

TDS at the higher rate of 20% in case of payee without PAN under the provisions contained u/s 206AA - CIT (A) has erred in holding that in this case, provisions......
April 30, 2021 Case Laws Income Tax

Loss on purchase of land or earnest money paid - The undisputed fact is that the assessee is engaged in the business of real estate and that these payments were made in.....
April 30, 2021 Case Laws Income Tax

Loss is negative profit. Both positive and negative profits are of revenue character. Both must enter into computation, wherever it becomes material, in the same mode of....
April 30, 2021 Case Laws Customs

Benefit under Service Exports from India Scheme (SEIS) - once it is held that the Impugned Orders have been passed on basis of Instructions which are otherwise ultra......
April 30, 2021 Case Laws Customs

Verification regarding the Certificate of Origin produced - Concessional rate of Customs Duty - The said verification cannot be treated as prima facie verification under....
April 30, 2021 Case Laws Customs

Application for contempt proceedings - The jurisdiction under the Contempt of Courts Act is not to be invoked unless the Court finds that the act on the part of the......
April 30, 2021 Case Laws Customs

Classification of imported goods - LCD-Module - the imported LCDs were used in the manufacture of instrument cluster and that these are not part of speedometer - thus,......
April 30, 2021 Case Laws Customs

Refund of SAD - rejection on the ground that the appellant has neither paid VAT nor CST on the imported goods - When goods imported are otherwise, not fully exempted......
April 30, 2021 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - It appears to the naked eye that the last balance confirmation letter in which there is a signature appears to be......
April 30, 2021 Case Laws Money Laundering

Money Laundering - siphoning of funds - The Adjudicating Authority does not become functus officio on expiry of the period of 180 days from the passing of the order of......
April 30, 2021 Case Laws Central Excise

CENVAT Credit - input services - Outward Transport Service - the valuation of goods is on MRP basis. In such circumstances as per the plain reading of the Input Service.....
April 30, 2021 Case Laws VAT and Sales Tax

Rate of tax - there cannot be two sales tax, one for the supply inside the State and the other for another State supply. Once the concession is extended as far as the......
April 30, 2021 Case Laws VAT and Sales Tax

Levy of Sales Tax - works contract or not - conversion of corrugated box - addition made only on estimation without having any rational nexus with materials on record -.....
April 30, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - they had an existing liability to the complainant and in the discharge of such liability the petitioners jointly issued the....
April 29, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - There is no indication of any application of mind by the authority. Moreover, the approval under Section 151 of the Act had to be......
April 29, 2021 Case Laws Income Tax

Validity of Recovery proceedings - The conduct of the petitioners is also relevant. Not only have the returns been filed belatedly but the petitioners have also chosen......
April 29, 2021 Case Laws Income Tax

Stay orders - Recovery proceedings - The amount recovered from petitioner over and above the amount as per instructions, memoranda, circular towards demand of tax for......
April 29, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Merely, offer made by the assessee in our considered view, ought not to have been taken as a conclusive evidence of earning salary......
April 29, 2021 Case Laws Income Tax

Capital gain on sale of land - nature of land sold - once the amendment to the above statutory provision came vide Finance Act, 2013 w.e.f. 01-04-2014 the assessee’s......
April 29, 2021 Case Laws Income Tax

Disallowance of depreciation of plant and machinery - even assuming for a moment, the asset was not put to use in the business of the assessee, but when the plant and......
April 29, 2021 Case Laws Income Tax

Addition as headless deemed income - Unaccounted income u/s. 68 to section 69D - In sub-section (2) of section 115BBE as introduced by Finance Act, 2012 only......
April 29, 2021 Case Laws Service Tax

Refund of Service Tax - The refund of tax if any borne by the petitioner had to be made only within a period of limitation prescribed under Section 11B of the Central......
April 29, 2021 Case Laws Service Tax

Levy of Service Tax - appellant is a partner and the service recipient is a partnership firm - the appellant is a partner performing some duties for which he has an......

1 ....65 66 67 686970 71 72 73........ 102

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