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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 3551 to 3600 of 5067 Records

1 ....68 69 70 717273 74 75 76........ 102

April 20, 2021 Case Laws Income Tax

Disallowance of compensation loss claimed - hedging transaction - The transactions entered into are contended by the assessee to be in the nature of hedging transactions....
April 20, 2021 Case Laws Income Tax

Addition of sum received as share premium u/s. 68 - issue of shares at such high premium - The amended provisions of section 68 of the Act providing satisfaction of the.....
April 20, 2021 Case Laws Income Tax

Addition of Prior period expense - the genuineness of the expenses has not been doubted by the lower authorities. Since in the instant case the bills for expenses under.....
April 20, 2021 Case Laws Income Tax

Disallowance of depreciation on goodwill - now when the order of the Pr.CIT under Sec. 263, dated 21.02.2016 had been quashed by the Tribunal, therefore, the......
April 20, 2021 Case Laws Customs

Refund of SAD - relevant Time period - the board also issued a circular no. 23/2010-Cus wherein, it was clarified that one year should be taken from the date of actual......
April 20, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Resolution plan met with 66% criteria or not - In this case, even though the resolution plan of M/s. KALS Group has been approved with 100%....
April 20, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - the ‘Lease’ in the instant case, is a ‘Financial Lease’ and comes to an irresistible conclusion that there is ‘Financial Debt’ as per section 5(8)......
April 20, 2021 Case Laws Service Tax

Refund of unutilized CENVAT Credit - denial on the ground of intervening changes in view of the intervening events with the implementation of GST - legitimate export......
April 19, 2021 Case Laws Income Tax

Interest on interest u/s 244A - Whether Tribunal was right in its conclusion that the department should pay interest on interest especially when there was no inordinate.....
April 19, 2021 Case Laws Income Tax

Capital gain computation - CIT(A) determined the sale consideration on the basis of Form 26AS - Section 53A of the Transfer of Property Act expressly requires that the......
April 19, 2021 Case Laws Income Tax

Addition u/s 69B - Cash transactions in the seized documents during a search operation - cash against sale of flat - When no material has been found that assessee has......
April 19, 2021 Case Laws Income Tax

Revision u/s 263 - merger of the order - the entire issue of limited scrutiny, reasons for selection, the Bank accounts in questions were before the ld. Pr. CIT. On this....
April 19, 2021 Case Laws Customs

Refund of Customs Duty - Import of Caustic Soda - It cannot be said that the peitioner had indulged in any offence while importing the goods. On the other hand, the......
April 19, 2021 Case Laws Indian Laws

Rejection of registration of a partnership firm constituted by the petitioner - whether LLP can be treated as a person which can be permitted to form a partnership with.....
April 19, 2021 Case Laws Indian Laws

Dishonor of Cheque - service of notice - The finding recorded by the Court below regarding service of notice through registered post holding that there is no proper......
April 17, 2021 Case Laws Income Tax

Disallowance u/s 40A(3) - cash paid against purchase of land - Genuineness of the transaction is not in doubt. Assessee being in the business of real estate has entered.....
April 17, 2021 Case Laws Income Tax

TP Adjustment - Addition considering the interest free loan and advances to its Associated Enterprises - As assessee got such huge business from its associated......
April 17, 2021 Case Laws Income Tax

Correct head of income - Gain on sale of shares - short term capital gain or business income - If we analyze given chart, then it can be clearly seen that out of above......
April 17, 2021 Case Laws Income Tax

Estimation of Net profit - difference between the amount shown as turnover by the assessee and as reflected in Form 26AS - only because there is a mismatch between TDS......
April 17, 2021 Case Laws Income Tax

TDS u/s 195 - Payment of Royalty or not - The assessee agreed for reimbursement of cost incurred by the GTRC for doing research activity as a part of joint research on......
April 17, 2021 Case Laws Income Tax

Revision u/s 263 - claim of depreciation - no business activity - the assessee is not carrying on any business activity. Indeed the manufacturing activity of the......
April 17, 2021 Case Laws Income Tax

Bad debts - Disallowance of deduction claimed in respect of notional interest taxed as income in earlier year, which was not realized by the appellant - the assessee is.....
April 17, 2021 Case Laws Income Tax

Addition on account of estimation of net taxable profit earned on the total 'on money' - difference in the sale price - The statement of purchaser cannot alone prove......
April 17, 2021 Case Laws Income Tax

Penalty u/s. 271(1)(c) - unexplained share application money and unsecured loans - No incriminating material was found during the curse of search relating to the alleged....
April 17, 2021 Case Laws Income Tax

Disallowance of interest - As rightly noted by Ld. CIT(A), it was not the case the case where the funds were borrowed for the purpose of business and the excess funds......
April 17, 2021 Case Laws Customs

Rewards under the Merchandise Exports from India Scheme ('MEIS') - Seeking completion of process of sanctioning and grant of the reward - the petitioner had not......
April 17, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Time limitation - The Annual Returns/Audited Balance Sheets, one-time settlement proposals, proposals to restructure loans, by whatever names......
April 17, 2021 Case Laws Service Tax

CENVAT Credit - exempted activity or not - trading in mutual funds - The appellant cannot be termed as “service provider” because he only makes an investment in the......
April 17, 2021 Case Laws Central Excise

CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment.....
April 17, 2021 Case Laws Indian Laws

Dishonor of two cheques - dispute remained pending for past 16 years - humongous pendency of complaints u/s 138 of the Act - The High Courts may issue practice......
April 16, 2021 Case Laws GST

Applicability or determination of liability to pay Tax - Solar HT XLPE & LT XLPE Cables - In the instant case, any decision on the issue cannot be taken, since the......
April 16, 2021 Case Laws GST

Rejection of request for filing of GST TRAN-1 - Even according to the respondents, though Rule 117 of CGST Rules, 2017, originally stipulates that Form TRAN-1 is filed......
April 16, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - the learned Single Judge was justified in coming to the conclusion that the jurisdictional requirements for invocation of Section......
April 16, 2021 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - The object of Section 14A is to curb the practice to claim deduction of expenses incurred in relation to exempt income against taxable......
April 16, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Sham transaction - accommodation entries - during the search directors of the company admitted of providing accommodation entry, which.....
April 16, 2021 Case Laws Income Tax

Power of CIT(A) enhancing the income of the assessee u/s. 251(1)(a) r.w.s. 251(2) - The Ld. CIT(A) is not empowered to enhance the assessment by computing book profits......
April 16, 2021 Case Laws Income Tax

TDS u/s 195 - use of logo - license fee payment without deducting TDS SUPIMA, USA - Agreement clearly shows that the payment is made by the assessee to use the Logo of......
April 16, 2021 Case Laws Income Tax

Addition u/s 68 - undisclosed share application monies received from 5 companies - AO could have carried out independent verification of all the parties by issuing......
April 16, 2021 Case Laws Income Tax

Disallowing on account of expenses incurred in giving free samples of veterinary medicines - In fact these expenses are incurred wholly and exclusively for the purpose......
April 16, 2021 Case Laws Customs

Import of Brass Scrap(Melon) from Maldives - re-export of goods allowed or not - selling of goods allowed or not - by selling the goods in question to someone who is......
April 16, 2021 Case Laws Insolvency and Bankruptcy

Seeking extinguishing of demand towards Central Sales Tax and VAT - Since the Respondents have not filed their claims relating to the earlier period till the date of......
April 16, 2021 Case Laws Service Tax

Levy of penalty - There are no reason why the said benefit cannot be extended to the penalty imposed under Section 76, since both the Sections are to be read along with.....
April 16, 2021 Case Laws Service Tax

Interest on differential amount of service tax - revision of price of storage charges - Extended period of limitation - There is no case of fraud, mis-representation or.....
April 16, 2021 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - there are various transactions of the loan as per the complainant's contention itself. If that would be the case,.....
April 15, 2021 Case Laws GST

Liability of GST - rate of GST - pure agent services or not - The supplier of the applicant does not fulfil/satisfy all the conditions required for being a ‘Pure agent’.....
April 15, 2021 Case Laws GST

Classification of goods - Flavored Milk sold under trade name of Power Sip - The word “beverage”, though not defined under CGST Act, 2017, is considered, in common......
April 15, 2021 Case Laws GST

Classification of supply of goods - Aluminium Foil Type Winding Inverter Duty Transformer - by devising certain clauses, it is sought to bring about a splitting up of......
April 15, 2021 Case Laws GST

Classification of goods - HSN Code - rate of tax - Flavored Milk - ‘flavoured milk’ is classifiable under Tariff Item 2202 99 30 of the First Schedule to the Customs......
April 15, 2021 Case Laws Income Tax

tay of demand - whether AO can grant deposit orders of a lesser amount than 20% pending appeal without making reference to the administrative Pr.CIT/CIT? - Since the......
April 15, 2021 Case Laws Income Tax

Condonation of delay of 248 days in filing cross-objections - it is apparent that the ITAT has not focused on the issue of whether there was sufficient cause for......

1 ....68 69 70 717273 74 75 76........ 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...

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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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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