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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 3501 to 3550 of 5067 Records

1 ....67 68 69 707172 73 74 75........ 102

April 24, 2021 Case Laws Customs

Issuance of summons - matter already pending before AAR - since the matter is pending at the stage of summons, it is for the parties to take things forward in a proper......
April 24, 2021 Case Laws VAT and Sales Tax

Suo moto revision - Eligibility for deduction of the entire sub-contractors' payments made - Both the circumstances must co-exist before the revisional authority can......
April 24, 2021 Case Laws VAT and Sales Tax

Constitutional validity - Amendment to VAT after introduction of GST - It is pertinent to note that the power to enact Section 174 of the KGST Act can be traced to......
April 23, 2021 Case Laws GST

Classification of goods - rate of GST - fruit juice-based drinks - to be classified as “Carbonated beverage with fruit juice” as per Para 3A definition in FSSAI Act or......
April 23, 2021 Case Laws GST

Levy of GST - reimbursement of the subsidiary company to its ultimate holding company located in a foreign territory outside India - rate of GST - the Ruling pronounced.....
April 23, 2021 Case Laws GST

Levy of GST - leasing of pathway to a person to her/his dwelling unit by CMRL - the grant of shared access for a consideration by the appellant is classifiable under SAC....
April 23, 2021 Case Laws GST

Classification of goods - prepared laboratory reagents/ Pharmaceutical Reference Standards - AARThe Pharmaceutical Reference Standards (Prepared Laboratory Reagents)......
April 23, 2021 Case Laws GST

Supply or not - The shipping charges collected by the applicant from the customers located in USA, UK and Canada (non-taxable territory) for the delivery of books from......
April 23, 2021 Case Laws Income Tax

Set off of refund against oustanding demand u/s 245 - non receipt of notice u/s 245 - stay of demand was granted by the ITAT - It is difficult to appreciate the stand of....
April 23, 2021 Case Laws Income Tax

Assessment u/s 153A r.w.s. 153C - Initiation of the impugned action cannot be said to be without basis. They are grounded on solid material. In fact, immediately after......
April 23, 2021 Case Laws Income Tax

Disallowance on account of commission paid to 5 persons - Contention of the assessee that since out of the 5 ladies, 2 have confirmed the transactions, therefore by......
April 23, 2021 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Since the assessee is having substantial interest in M/s Kalanikethan Textiles and Jewels Pvt. Ltd., i.e. more than 10% shareholding, the.....
April 23, 2021 Case Laws Income Tax

Assessment u/s 153C - Now supposing a search is conducted in one year and documents of other person are handed over to the Assessing Officer, of other person or to the......
April 23, 2021 Case Laws Income Tax

Reopening of the assessment u/s 147/148 - The "reason to believe" would mean cause or justification. If the Assessing Officer has cause or justification to know or......
April 23, 2021 Case Laws Income Tax

Seeking extension of stay already granted - the assessee is entitled for stay of demand even though it exceeds the period beyond the 365 days and we have already stated.....
April 23, 2021 Case Laws Income Tax

Addition on protective basis u/s. 69A - The loan was received from normal banking channel as evident from the bank statement there was no cash deposited in the account......
April 23, 2021 Case Laws Insolvency and Bankruptcy

Release of freezed bank account of petitioner - moratorium in process - Having regard to the orders passed by the NCLT admitting the application, under Section 7, and......
April 23, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - While initiating CIRP, one of the criteria is solvency of CD apart from debt and default in question. It is settled position of law that the......
April 23, 2021 Case Laws Service Tax

Refund of unutilized cenvat credit - nexus between the input services and the output services which is exported - no correlation is required because the intention of the....
April 22, 2021 Case Laws GST

Time of supply of goods - facility of supply of different types of Pre-Paid Instruments (PPI's) - Voucher by GST law is recognized as an instrument of consideration......
April 22, 2021 Case Laws GST

Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the.....
April 22, 2021 Case Laws GST

Exemption from GST - pure service or not - The operation of the Plant includes providing the security for the plant and also issuance of smart cards whenever necessary -....
April 22, 2021 Case Laws GST

Exemption from service tax - Agricultural Service - service of cold storage of tamarind inner pulp without shell and seeds - In the present case, the product stored is......
April 22, 2021 Case Laws GST

Seeking allowance to access to the portal to enable us to file Form GST TRAN – 1 - The exchange of communications between 12.02.2019 to 26.03.2019 reveal that the......
April 22, 2021 Case Laws Income Tax

Non setup of business - disallowance of deduction for expenditure incurred - Tribunal failed to appreciate the difference between the assessee being ready to commence......
April 22, 2021 Case Laws Income Tax

Disallowance of expenditure incurred in Cash under the head 'pond and farm maintenance' u/s. 40A(3) - as per the ledger account copy furnished by the assessee, all......
April 22, 2021 Case Laws Income Tax

Disallowing unpaid interest u/s. 43B - In the instant case the assessee company failed to pay the interest amount on or before the due date of filing the return of......
April 22, 2021 Case Laws Income Tax

Disallowance u/s. 40A(3) - no disallowance can be made u/s. 40A(3) and benefit of rule 6DD(j) will be given to the assessee therein it is contemplated that if payment of....
April 22, 2021 Case Laws Income Tax

Agricultural income OR Business income - AO observed that, the yielding from the assessee’s mango garden cannot be more than 90 tons as against 168.3 tons - The fact is.....
April 22, 2021 Case Laws Customs

Interest on differential duty upon finalization of order-in-original - When the statute itself prescribes both the starting point and the ending point, to say that it......
April 22, 2021 Case Laws Service Tax

CENVAT credit of Service Tax - Input service - General Insurance Service - the appellant has not been able to bifurcate the Insurance Service availed on the assets of......
April 22, 2021 Case Laws Service Tax

CENVAT Credit - input services - insurance premium paid in respect of “workmen compensation insurance policy” - The question is referred to as follows:- “The view......
April 21, 2021 Case Laws GST

Input Tax Credit - Inputs - Promotional Products/Materials & Marketing items used by the Appellant in promoting their brand & marketing their products - The goods......
April 21, 2021 Case Laws GST

Provisional attachment - We are unable to accept the contention of the respondent that merely because proceedings were pending/concluded against another taxable entity,.....
April 21, 2021 Case Laws GST

Maintainability of writ petition before the High Court - Provisional attachment - clearly the order passed by the Joint Commissioner as a delegate of the Commissioner......
April 21, 2021 Case Laws GST

Provisional attachment - Section 83 of the HPGST Act - once the final order of assessment is passed under Section 74 the order of provisional attachment must cease to......
April 21, 2021 Case Laws GST

Seeking inter-State IGST invoice instead of intra-State CGST/SGST invoice - place of supply on cargo handling services - Since the CBIT has already provided its......
April 21, 2021 Case Laws GST

Seeking Bail - Wrongful availment or utilization of input tax credit or refund of tax - Supply of goods and services or both without issue of any invoice - Bail granted,....
April 21, 2021 Case Laws Income Tax

Disallowance being provision made for warranty expenses - The assessee’s warranty provision equally lack in the proper accounting / calculating factors and, therefore,......
April 21, 2021 Case Laws Income Tax

Income from other sources - advance against share capital received during the year - The tax authorities invoked the provision u/s 56(2)(viib) without bringing on record....
April 21, 2021 Case Laws Income Tax

Estimation of income - bogus purchases - As average of gross profit for each of the years works out to only 0.6% for the assessee. But it is pertinent to note that......
April 21, 2021 Case Laws Customs

Validity of SCN - Undervaluation - violation of intellectual property rights of certain third parties - The petitioner's counsel strongly asserts that the document No.3.....
April 21, 2021 Case Laws Service Tax

Attachment of petitioner's Bank Account - non-payment of service tax - Since the petitioner is a local body, certainly, relief can be granted in respect of the penalty......
April 21, 2021 Case Laws Service Tax

Levy of Service Tax - fees collected by the University - It is true that authorisation is given to the University to maintain the property. But then, there is clear......
April 21, 2021 Case Laws Service Tax

Levy of service tax - reimbursable expenses - appellant charge 10% of the actual wages - if on any issue there is a legal dispute which involved interpretation of law......
April 21, 2021 Case Laws Service Tax

Export of service or not - Whether the Appellant is liable to pay service tax on employee-cost charged received from its overseas group companies? - - In the Present......
April 21, 2021 Case Laws VAT and Sales Tax

Amnesty Scheme - appeal was filed by the Revenue and was pending - The assessee is entitled to get the benefit of the Amnesty Scheme for the year 2014-15 without......
April 20, 2021 Case Laws Income Tax

Eligibility of deduction of entire sum paid to the insurance company as premium on Key Man insurance policy u/s 37 - In the case on hand, with regard to the insurance......
April 20, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - When factually, the Deputy Commissioner of Income Tax formed an opinion by assigning reasons that the issue involved during the......
April 20, 2021 Case Laws Income Tax

TP Adjustment - Disallowance on professional fee u/s 40A(2) and alternatively u/s 37 - the A.O. has erred in invoking the provisions of section 40A(2) of the I.T.Act to.....

1 ....67 68 69 707172 73 74 75........ 102

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

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F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

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H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

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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

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