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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 351 to 400 of 5067 Records

1 ....4 5 6 789 10 11 12........ 102

December 10, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Initiation of reassessment proceedings, u/s.148 of the Act and issued notice to the assessee was based on valid reason on the strength.....
December 10, 2021 Case Laws Income Tax

Revision u/s 263 to set aside an order passed u/s. 154 - Once a loss has been disclosed in the income tax return, and such a loss has not been disturbed in the scrutiny.....
December 10, 2021 Case Laws Income Tax

Levy of penalty u/s. 271A(2)(g) - default in compliance of TDS provision - financial crisis - The assessee has demonstrated from the material placed on record that......
December 10, 2021 Case Laws Income Tax

Business expenditure u/s 37(1) - The issue can also be looked into from another angle. Admittedly, the assessee is collecting TDS on behalf of the Government. The TDS......
December 10, 2021 Case Laws Income Tax

Addition of interest income under the head ‘income from other sources’ while computing tonnage tax u/s.115VI - The question whether the assessee had maintained separate.....
December 10, 2021 Case Laws Income Tax

Depreciation - Disallowance of amount released from reserves account under normal computation of income - The net result of the accounting entries passed in the books of....
December 10, 2021 Case Laws Customs

Seeking amendment of shipping bill - Benefit of merchandise export from India Scheme (MEIS) - The Customs House, in fact, issued certificate of amendment. Thus, denial......
December 10, 2021 Case Laws Companies Law

Compounding of offences - threshold limit of holding directorship in companies - This Court is of the opinion that earlier one show cause notice was issued on......
December 10, 2021 Case Laws Companies Law

Compounding of offences and payment of compounding fee - there are no complaints and there is no inspection/investigation pending. - In the present case, the company has....
December 10, 2021 Case Laws Central Excise

Refund of CENVAT Credit - The appellants have claimed the refund in respect of the input service used in relation to export of finished goods, therefore, the refund is......
December 10, 2021 Case Laws VAT and Sales Tax

Amendment of CST Registration Certificate - the application for amending the CST Registration Certificate has been made belatedly on 19.09.2020, nevertheless, there is......
December 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - discharge of legally enforceable debt - the defence sought to be put forth relating to the cheque and other documents having been obtained by force,....
December 9, 2021 Case Laws GST

Delay in filing of appeal - Period of limitation - Though the petitioner was in receipt of the impugned assessment order by email on April 20, 2019 itself, the......
December 9, 2021 Case Laws GST

Input Tax Credit - seeking permission to file TRAN-1 Form, either online or offline - This Court directs the respondents to permit the petitioner either submit the......
December 9, 2021 Case Laws GST

Classification of supply - Coach Work like Switch Board Cabinet for Railway Coaches and Locomotives - Switch Board Cabinet, though to be used in Railway coaches, cannot.....
December 9, 2021 Case Laws GST

Seeking grant of Regular Bail - fraudulent transfer of ITC - The offence is triable by learned Magistrial Court. Denial of bail to the applicant, would amount to......
December 9, 2021 Case Laws Income Tax

Exemption u/s.11 of the Act r.w.s. 13(1)(c) - The purchasing of wood is for the medical college to be established by the assessee/Educational Trust. Each one of the......
December 9, 2021 Case Laws Income Tax

TDS u/s 194I - Additional discount given is by way of godown rent - Tribunal is absolutely right in holding that every assessee is required to decide its own business......
December 9, 2021 Case Laws Income Tax

Exemption u/s 11 - application for grant of registration u/s 12AA rejected - In the absence of proper compliances etc before the Ld. CIT(Exemption) on the part of the......
December 9, 2021 Case Laws Customs

Claim of refund - Period of limitation - the refund was filed by the appellant on 27.10.2016 and Notification reducing the rate of ADD was issued on 29.01.2016. Firstly,....
December 9, 2021 Case Laws Companies Law

Oppression and mis-management - The discretionary power under Section 402 of the Companies Act are residuary in nature and in addition to the powers available to the CLB....
December 9, 2021 Case Laws VAT and Sales Tax

Refund of excess tax - Purchase of High Speed Diesel Oil - inter-state sales - refusal to accept the “C” Forms - It is well settled that if a claim is otherwise......
December 9, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - bogus loss on shares - penny stock transactions - Reliance on audit objection given by the audit party - As safely concluded that the ld. AO......
December 9, 2021 Case Laws Customs

Revocation of Customs Broker License - It would not be unreasonable to assume that if the shipping bill is filed by Customs Broker X and the person representing the......
December 9, 2021 Case Laws Service Tax

Classification of services - erection of girders used in the construction of roads and bridges with the help of labour and equipment - supply of tangible goods services.....
December 9, 2021 Case Laws Central Excise

Levy of penalty on the company and its Director - If the appellant is permitted to pay reduced penalty i.e. 25% of the duty so determined within 30 days from the date of....
December 9, 2021 Case Laws Indian Laws

Dishonor of Cheque - criminal liability of natural persons - In the case on hand, the insolvency process was initiated by NCLT on 10.07.2017 and moratorium has been......
December 9, 2021 Case Laws Indian Laws

Dishonor of Cheque - cheques have been endorsed in favour of the plaintiff - The effect of an endorsement of a Negotiable Instrument with the endorsements as illustrated....
December 8, 2021 Case Laws GST

Scope of supply - mere acceptance joint custody of the goods without the rights and privileges of ownership of the goods - Supply of goods cannot happen without the......
December 8, 2021 Case Laws GST

Levy of GST - Applicability of GST on recovery of nominal amount for availing canteen facilities by the employees - he employer and employee are related person as per......
December 8, 2021 Case Laws GST

Levy of GST - payment of notice pay by an employee to the applicant-employer in lieu of notice period - There can be no dispute about this fact that the applicant as......
December 8, 2021 Case Laws Income Tax

Special audit u/s 142(2A) - Denial of opportunity of being heard - The material on record would clearly indicate that substantial opportunity has been given as well as......
December 8, 2021 Case Laws Income Tax

Validity of order u/s 144B - Faceless assessment - violation of principles of natural justice - We are in total disagreement with the revenue that on account of issuance....
December 8, 2021 Case Laws Income Tax

Not accepting revised return of the petitioner in violation of Section 139 - When the respondents have geared up to operate in the regime of electronic and faceless mode....
December 8, 2021 Case Laws Income Tax

Addition u/s 56(2)(vii)(b)(ii) - FMV of property - The events subsequent to the transaction of “transfer” of the immovable property under consideration will have no......
December 8, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Change of opinion - We are of a strong conviction that in the garb of reopening the case of the assessee he had on the basis of the......
December 8, 2021 Case Laws Income Tax

MAT - Adjustments to book profit u/s.115JB - Disallowance on account of provision for periodic maintenance charges - Periodic maintenance cost is an integral part of the....
December 8, 2021 Case Laws Income Tax

Disallowance on account of depreciation on the right to collect annuity on toll roads - Entire investment/finance for developing the infrastructure facility was borne by....
December 8, 2021 Case Laws Income Tax

Rejection of books of accounts - NP rate determination - Rejection of books of account is no ground for application of higher net profit even if books of accounts are......
December 8, 2021 Case Laws Income Tax

Denial of the exemption u/s 54 - Nature of property sold - as far as shops are concerned, even where they are built on a residential plot of land (land use not being......
December 8, 2021 Case Laws Customs

Permissibility of Merchanting Trade Transactions - sale of PPE products by a supplier in China to a buyer in the United States - Clause 2(iii) of the 2020 MTT Guidelines....
December 8, 2021 Case Laws Customs

Levy of late fee charges - provision for purging the Bill of Entry - In fact, the expression purging is neither found in the Act nor in the aforesaid Regulation.......
December 8, 2021 Case Laws Customs

Levy of penalty u/s 112(a) - There is admitted case of collusion and forgery plus concoction of documents, including presenting and filing of false and incorrect......
December 8, 2021 Case Laws Customs

Rejection of the request for conversion of free shipping bills to drawback shipping bills - The request for conversion of free shipping bills to drawback shipping bills.....
December 8, 2021 Case Laws Customs

Absolute Confiscation - import of shoes - mis-declaration of the goods in terms of quantity and value - the impugned goods have violated the IPR and the import of these.....
December 8, 2021 Case Laws Central Excise

Refund of amount deposited as pre-deposit - It stands clear that appellant is entitled for refund of ₹ 15 Lakhs as were paid in cash by him at the time of the......
December 8, 2021 Case Laws VAT and Sales Tax

Revival of second composite ex-parte assessment order - both for reason of grammar as also to keep the provision workable, the interpretation made by the assessing......
December 8, 2021 Case Laws Indian Laws

Dishonor of cheque - denial of reasonable opportunity to explain the incriminating circumstances - rebuttal of statutory presumptions - In the instant case, apparently......
December 8, 2021 Case Laws Indian Laws

Dishonor of Cheque - signatories of the defaulted cheque - Liability of Chairman / Managing Director - Having done that there was no liberty available to the complainant....
December 8, 2021 Case Laws Indian Laws

Dishonor of cheque - denial of issuance of cheque and signatures - This court is convinced and satisfied that complainant has successfully proved by leading cogent and......

1 ....4 5 6 789 10 11 12........ 102

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

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H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

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H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

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F: Transfer of ITC without filing ITC-02

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A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...