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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 3601 to 3650 of 5067 Records

1 ....69 70 71 727374 75 76 77........ 102

April 15, 2021 Case Laws Income Tax

Applications u/s 119(2)(b) for condoning the delay and accepting the return - The department ought to have taken a justice-oriented approach instead of taking a highly......
April 15, 2021 Case Laws Income Tax

Addition u/s 56(2)(viib) - Thus the issue of shares at ‘face value’ by the amalgamated company (assessee) to the shareholders of amalgamating company in pursuance of......
April 15, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - failure on the part of legal heir of the deceased assessee to explain the source of part of the deposits - The mere failure on the part of the......
April 15, 2021 Case Laws Income Tax

Disallowance of expenses u/s 40A(3) - ertain payments in excess of ₹ 20,000/- by cash - The assessee was bound to procure the coal to keep the furnace going to......
April 15, 2021 Case Laws Customs

Rejection of refund claim - Customs Duty paid in excess - period of limitation - it is crystal clear that when the customs duty is paid in excess, the department is......
April 15, 2021 Case Laws Customs

Valuation of imported goods - The appellant had indeed declared the value of the goods incorrectly and on being pointed out agreed to reassessment of duty and waived his....
April 15, 2021 Case Laws Insolvency and Bankruptcy

The NCLAT being the duly constituted Appellate Tribunal, under the IBC, is free to regulate its procedure and the manner in which it wishes to hear matters, including......
April 15, 2021 Case Laws Insolvency and Bankruptcy

Approval of resolution plan - change the main business of the ‘Corporate Debtor’ form printing business to running Data Centers - Thus, it can be seen from the Sections.....
April 15, 2021 Case Laws Service Tax

Recovery of CENVAT Credit - recipient of service - payment of service tax under wrong head - in terms of Rue 2 (l) of CCR, the appellant is entitled to take cenvat......
April 15, 2021 Case Laws Central Excise

CENVAT Credit - Input service distribution - unit exclusively engaged in the manufacture of exempted goods - On perusal of the order passed by the Tribunal, it is......
April 15, 2021 Case Laws VAT and Sales Tax

Refund of Input Tax Credit - failure to reverse the input tax credit in respect of the invisible loss ratio - The petitioner himself has come forward and given in......
April 14, 2021 Case Laws GST

Local Authority or not - Ahmedabad Municipal Transport Service - applicant being a “local authority” is providing advertisement service to the business entity,......
April 14, 2021 Case Laws GST

Classification of goods - rate of GST - Supply of products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a mixed supply.....
April 14, 2021 Case Laws GST

Utilisation of Input Tax Credit - The applicant cannot use the Input Tax Credit Balance available in the Electronic Credit Ledger legimately earned on the......
April 14, 2021 Case Laws GST

Governmental Authority or not - National Institute of Design, Paldi, Ahmedabad (NID) - Since it has been established from the discussions hereinabove, that NID has been.....
April 14, 2021 Case Laws GST

Classification of goods - rate of GST - Plastic Toys - The Toys of plastic manufactured and supplied by the applicant fall under 95030030 - the GST applicable on the......
April 14, 2021 Case Laws GST

Classification of services - Health Care Services - The medicines, consumables and implants used in the course of providing health care services to in-patients for......
April 14, 2021 Case Laws GST

Seeking grant of Bail - vicarious liability - evasion of GST - The economic offence having deep rooted conspiracies and involving huge loss of public funds needs to be......
April 14, 2021 Case Laws Income Tax

Declaration filed under section 4(1) of the DTVSV Act - From a plain reading of the provisions of the DTVSV Act and the Rules it emerges that the Respondent- Designated.....
April 14, 2021 Case Laws Income Tax

Estimation of income - Accommodation entry provider - the only material with the Revenue authorities is that of the statement of entry operators confirming that they......
April 14, 2021 Case Laws Income Tax

Legality of approval granted by the designated superior authority u/s 153D - The addl. CIT in short appears to have adopted a short cut in the matter and an undertaking.....
April 14, 2021 Case Laws Income Tax

Unaccounted income disclosed during the course of survey - In the present case, not only one partner of the assessee made discloser of additional undisclosed income, but....
April 14, 2021 Case Laws Income Tax

Allowability of development expenses - CIT(A) was justified in allowing the claim of estimated development expenses booked by the assessee in the Profit & Loss Account......
April 14, 2021 Case Laws Customs

Benefit of advance authorisations - There are several matters in dispute between parties, viz. petitioner and respondents. Petitioner claims that imported goods undergo.....
April 14, 2021 Case Laws Customs

Territorial Jurisdiction - Levy of penalty u/s 112(a) of the Customs Act, 1962 - import of confectionery items from Dubai - Allegation of under valuation by DRI - As......
April 14, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Since it has been categorically covenanted that the payment had to be made on or before 31/03/2020, on failure to do so it would then be held to be.....
April 14, 2021 Case Laws Service Tax

Issuance of pre-show cause notice consultation - demand of service tax - The contesting respondents were mandatorily required to have a pre-show cause notice......
April 14, 2021 Case Laws Service Tax

Violation of principles of natural justice - SVLDRS - The scheme has been brought in to have amicable resolution of disputes securing interest of revenue and start the......
April 14, 2021 Case Laws Service Tax

Levy of penalty u/s 78 of FA - allegation of evasion of service tax - The assessee being a public sector undertaking of the Government of India is an additional factor......
April 14, 2021 Case Laws Central Excise

Quantification of CENVAT Credit reversed - common Input/Input Services used - There is indeed serious error in calculation of the amount to be paid under Rule 6(3). As......
April 14, 2021 Case Laws VAT and Sales Tax

Levy of Interest - The respondent is not justified in levying interest from the original assessment year - In the case on hand, Rathna Residency is not the petitioner......
April 13, 2021 Case Laws GST

Classification of supply - rate of GST - composite supply of services or not - vehicle owner, the driver and the associate partner together - pick-up charges paid to the....
April 13, 2021 Case Laws GST

Classification of goods - rate of GST - parboiling and drier plant - part of rice milling machinery or not - Parboiling and Drying plant is classified under HSN 8419 -......
April 13, 2021 Case Laws GST

Requirement of filing appeal on online mode or in any other way - Assessment Order copies were received manually - apparently there is a discrepancy between Rule 108(1).....
April 13, 2021 Case Laws Income Tax

Disallowance of the amount of expenditure incurred for the purpose of establishing MRF Pace Foundation - The contentions placed by the assessee have not been found to be....
April 13, 2021 Case Laws Income Tax

Stay on collection/ recovery of tax and interest demands - We grant a stay on collection/ recovery of the disputed impugned demands on account of dividend distribution......
April 13, 2021 Case Laws Income Tax

Unexplained cash deposits - In the light of the clear cut explanation which is duly supported by; firstly, the sale receipt of the assessee; and secondly, the amount......
April 13, 2021 Case Laws Income Tax

Validity of the penalty u/s 271(1)(c) or 158BFA - AO has levied the penalty under section 271(1)(C) of the Act by observing that the assessee has concealed/furnished......
April 13, 2021 Case Laws Income Tax

Disallowance of SWAP loss under section 37(1) - As for the CBDT instructions, it is only elementary that any instructions issued by the CBDT cannot bind the assessee......
April 13, 2021 Case Laws Income Tax

Addition u/s.40A(3) - Purchases made in Cash - assessee has purchased gold and silver through staff at villages, on Sunday/bank holidays, exchange value of old gold and.....
April 13, 2021 Case Laws Income Tax

Disallowance of expenditure u/s 37(1) - expenditure under various heads of expenses such as doctors' spends, gifts & external and internal conference, etc - when an......
April 13, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Even after giving effect to the order of the ld. PCIT u/s.263 of the Act, there would be no taxable income under normal provisions of the Act......
April 13, 2021 Case Laws Customs

Import of prohibited goods - Decalcified Fish scale for Collagen (Fish Protein) - when the goods allowed to be reexported by the Commissioner(Appeals), then the......
April 13, 2021 Case Laws Service Tax

Levy of service tax on municipalities - Renting of immovable property service - the Petitioner Municipalities can be held liable to pay service tax only for service......
April 13, 2021 Case Laws Central Excise

Clandestine manufacture and removal - Section 31 of Evidence Act has been wrongly applied. - Law is settled that burden of proof for alleged clandestine removal of goods....
April 13, 2021 Case Laws VAT and Sales Tax

Levy of tax - transfer of right to use goods or not - The fact that the petitioner is stated to have acted as an agent of the lessee at the time of import under the......
April 12, 2021 Case Laws Income Tax

Revision u/s 263 - The Tribunal while testing the correctness of the order passed by the PCIT has also not dealt with the issues, which were specifically pleaded by the.....
April 12, 2021 Case Laws Income Tax

TDS u/s 194C - surrogacy payments without deducting TDS - these parties have done nothing else but exploited the poor and destitute surrogate mothers without even paying....
April 12, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - we are of a strong conviction that as the A.O had failed to independently apply his mind to the ‘material’ available on his record and.....
April 12, 2021 Case Laws Income Tax

Ad-hoc disallowances of the expenses - the expenses claimed for the purpose of the business cannot be disallowed merely on the reasoning that these expenses were......

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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...

F: Stock damaged in recent floods

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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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...

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

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