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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 3451 to 3500 of 5067 Records

1 ....66 67 68 697071 72 73 74........ 102

April 29, 2021 Case Laws Central Excise

Violation of principles of natural justice - there is nothing to indicate as to how this affixing at company premise should be construed as sufficient notice to the......
April 29, 2021 Case Laws Central Excise

Refund claim - Applicability of Doctrine of unjust enrichment - the purchaser of the goods was not entitled to a claim for refund of duty made under protest by the......
April 29, 2021 Case Laws Central Excise

CENVAT Credit - input services - nexus with the manufacture of final product - Since, the above reasoning is not flowing from the show cause notice even without going......
April 28, 2021 Case Laws GST

Levy of CGST and SGST - Supply of branded packaged rice or not - There are no error in the view of the authorities. Firstly, the conclusions of these authorities are......
April 28, 2021 Case Laws Income Tax

TDS credit u/s 199 - The subscription amount is the income of M/s.Sun TV Network Limited and as such, the same is taxable in the hands of M/s.Sun TV Network Limited. The....
April 28, 2021 Case Laws Income Tax

Levy of penalty u/s 271 (1) (c) - there is no substance in the contention of the learned counsel for the appellant in claiming that the said amendment has been applied......
April 28, 2021 Case Laws Income Tax

Penalty imposed u/s 271AAB - Defective notice - The Tribunal, has verbatim reproduced the penalty notice and we find that the notice is absolutely vague and none of the.....
April 28, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - assessment order had been passed on the amalgamating company - notice u/s.148 of the Act dated 30/03/2016 was issued in the....
April 28, 2021 Case Laws Income Tax

Correct head of income - The provisions of section 56 of the I.T.Act states that in case the property and equipment are let out and if the rent receivable are......
April 28, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - basis of client code modification - Merely, there were client codes modifications carried out by the broker cannot the......
April 28, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - AY 2005-06 - non granting the approval u/s 10(23C)(vi) - the reopening merely on the basis of that the assessee has not got approval......
April 28, 2021 Case Laws Income Tax

On a conjoint reading of section 80-IC(7) read with section 80-IA(5), it can safely be gathered that for the purpose of determining the quantum of deduction under......
April 28, 2021 Case Laws Customs

Quantum of penalty u/s 112(b) of the Customs Act - Smuggling - Gold Jewellery - Role of the petitioner in the act of smuggling the gold and currency notes is quite......
April 28, 2021 Case Laws SEBI

Offence under SEBI - complainant foisting vicarious liability upon the accused No.1 - criminal breach of trust of the complainant and sold its shares to their own......
April 28, 2021 Case Laws Central Excise

Rebate of central excise duty - time limitation - in view of the well settled position of law that the procedural requirement cannot defeat the substantial right of the.....
April 28, 2021 Case Laws VAT and Sales Tax

Reopening of assessment - applicability of time limitation - Exemption from levy of Entry Tax - The reopening of the assessment for the year prior to 2012-13 is beyond......
April 27, 2021 Case Laws GST

Levy of GST - Supply of services or not - Principles of mutuality - amount collected as membership subscription fees - The applicant is not liable to pay GST on......
April 27, 2021 Case Laws GST

Seeking a direction to the respondents to extend the period of time for submitting of Form GSTR-9 and GSTR-9C for the financial year 2019-20 - we are not inclined to......
April 27, 2021 Case Laws GST

Confiscation of goods - jewellery items - evasion of GST or not - officers of the respondent department during shadow operation noticed two persons entering and coming......
April 27, 2021 Case Laws GST

Bail application - claiming false input tax credit on the basis of false sales invoices - The investigation in the matter is still under progress and the department has.....
April 27, 2021 Case Laws Income Tax

Liability for payment of advance tax - Amalgamation of company - whether the Company is obliged under the Act to pay advance tax between 1-04-2016 and 20-03-2017 for the....
April 27, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - We see no justifiable reason to interfere with the order under challenge. We clarify that when a notice under Section 148......
April 27, 2021 Case Laws Income Tax

Computation of capital gains under section 50 - no depreciation had been claimed or allowed in respect of the asset - Once, this is a fact that the moment assessee......
April 27, 2021 Case Laws Income Tax

Concept of mutuality - Payment of interest / compensation to the members - The very fact that bylaws of the assessee-society contained the provisions that payment of......
April 27, 2021 Case Laws Customs

Confiscation - redemption fine - penalty - import of seafood for the purpose of export and trade - The appellant had no intention to violate FSSAI and FSS Act and had no....
April 27, 2021 Case Laws Customs

Refund of Customs Duty - duty paid under protest - it is found that the Revenue has not challenged the show-cause notice as well as the Order-in-Original allowing the......
April 27, 2021 Case Laws Insolvency and Bankruptcy

Appointment of valuer for ascertaining the value of the land of the corporate debtor (CD) being industrial in nature - Once any finality is achieved over any issue, the.....
April 27, 2021 Case Laws Service Tax

Revenue neutrality - issue is revenue neutral without involving of any out flow of net tax to the Government - only with effect from May 14, 2015, by virtue of......
April 26, 2021 Case Laws Income Tax

Withholding rate of tax in respect of dividend - We are not impressed with the argument advanced on behalf of the revenue that since Slovenia, Lithuania, and Columbia......
April 26, 2021 Case Laws Income Tax

TDS u/s 194I OR 194C - The only transaction entered into between the Assessee and the lease financing company was to make payment of the amounts due to the company, and.....
April 26, 2021 Case Laws Income Tax

Keeping in view Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963 and also keeping in view the fact that the material on the basis of which the order has been......
April 26, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - penny stock transaction - We take the notice of the fact that, the copy of the approval has been provided to the assessee at the stage.....
April 26, 2021 Case Laws Income Tax

Mere discovery of a foreign bank account in the name of the assessee is not sufficient to thrust the tax liability without bringing on record the chargeability of the......
April 26, 2021 Case Laws Income Tax

TP Adjustment - comparability adjustment on account of abnormal cost - There is no dispute on part of the revenue that in the BPO industry the prevalent rate for......
April 26, 2021 Case Laws Income Tax

Unexplained cash credit under section 68 - It might be quite possible that search material has a bearing on the income to be determined for the year under consideration.....
April 26, 2021 Case Laws Income Tax

Addition of unexplained cash credit u/s 68 - Due to existing disputes with the parties by the sister concerns of the assessee, the assessee could not procure the......
April 26, 2021 Case Laws Income Tax

Validity of assessment order us 153A - Approval by the JCIT as required u/s 153D - An irregularity in the assessment order may be rectified by remitting back the matter.....
April 26, 2021 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - entitlement to take advantage of CENVAT credit on input tax under the scheme or not - It is an undisputed fact......
April 26, 2021 Case Laws Service Tax

CENVAT Credit - rendering free service and warranty labour charges - learned Commissioner neglected the facts that the income accounted in the Books of Account are......
April 26, 2021 Case Laws Central Excise

Sale of mortgaged property for recovery of excise dues - Excise dues are not dues which arise out of land or building. Such liabilities could be in the form of property.....
April 26, 2021 Case Laws Central Excise

Recovery of Excise Duty - Compounded Levy Scheme - When the petitioner admits that he was paying the excise duty under the Compounded Levy Scheme and he is bound by the.....
April 26, 2021 Case Laws VAT and Sales Tax

Validity of remanding the matter to the Assessing Authority - the first appellate authority has adjudicated the controversy on merits and therefore, the tribunal, which.....
April 26, 2021 Case Laws Indian Laws

Forum for Arbitration - Seat of the arbitral proceedings - The closest connection test strongly relied upon by Mr. Himani would only apply if it is unclear that a seat......
April 24, 2021 Case Laws GST

Concessional rate of duty - Works contract - tender agreement for wet leasing of Robotic spot-welding machine and laser cutting and welding machine - comprehensive......
April 24, 2021 Case Laws GST

Grant of anticipatory bail - alleged non payment of GST - It is settled position that the applicant apprehending arrest need not be made an accused in a crime to seek......
April 24, 2021 Case Laws GST

Refund of ITC or claim of duty draw back - the petitioner, for the month of July, 2017 has opted to stick with the claim of duty draw back seeing as the amount of......
April 24, 2021 Case Laws Income Tax

Validity of Settlement Commission order - In the present case, the petitioner could not able to establish that he approached the Settlement Commission with clean hands......
April 24, 2021 Case Laws Income Tax

Stay application - Since the stay application has been filed pending appeal and in light of Circulars issued by the Central Board of Direct Taxes (CBDT) directing the......
April 24, 2021 Case Laws Income Tax

Offence u/sn 276C(2) - failure to pay the income tax based on the self assessment - A mere failure to pay the amount due (tax, interest or penalty) will not satisfy the.....
April 24, 2021 Case Laws Income Tax

Late fee u/s 234E - Late filing of TDS return - the provision of Section 234E of the Act is charging provision i.e. substantive provision which could not be applied......

1 ....66 67 68 697071 72 73 74........ 102

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A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

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

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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...

H: Microphone Tech Classification: Functionality Over Technology.

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

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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