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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 3651 to 3700 of 5067 Records

1 ....70 71 72 737475 76 77 78........ 102

April 12, 2021 Case Laws Income Tax

Correct head of income - rental income - assessee had got lease right from the Rajasthan govt. on the land for a period of 20 years - for the purpose of section 22 of......
April 12, 2021 Case Laws Income Tax

TDS u/s 194C - Payment on account of freight expense - the statutory obligation to furnish the information regarding receipt of PAN and non-deduction of TDS is a fall......
April 12, 2021 Case Laws Income Tax

Ex-parte order u/s 144 - notices issued during the year 2014 onwards have remained uncomplied with and the assessment was thereafter completed u/s 144 - CIT(A) admitted.....
April 12, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - if the learned PCIT was of the view that the AO failed to make the necessary enquiries which should have been made during the assessment......
April 12, 2021 Case Laws Income Tax

Stay petition for extension of the stay - the delay in non disposal of the appeal is not attributable to the assessee. Hence, the balance of convenience lies in the......
April 12, 2021 Case Laws Customs

Seeking assessment of Bills of Entry - seeking clearance of such goods for home consumption on payment of custom duties to be assessed together with redemption fine -......
April 12, 2021 Case Laws Customs

Refund the excess duty paid - The refund has been rejected on the ground that it is barred by limitation - When the appellant has approached the higher forum aggrieved......
April 12, 2021 Case Laws Customs

Misuse of the Special scheme to promote export - some benefits which had already accrued to exporters under the EXIM Policy were taken away. - Notification No. 48/2005......
April 12, 2021 Case Laws Service Tax

Evasion of Service Tax - Punishable offence - initiation of criminal proceedings - the power of arrest in Service Tax is available only if a person collects any amount......
April 12, 2021 Case Laws Service Tax

Condonation of delay in filing appeal - appellant even today has not cited any reason which may be considered as sufficient cause for the impugned delay of one month and....
April 10, 2021 Case Laws GST

Classification of supply of goods/services - rate of GST applicable - Restaurant services - Chocolates - the sale of handmade chocolates which are manufactured in the......
April 10, 2021 Case Laws GST

Classification of supply of goods/services - rate of GST applicable - Restaurant services - Supply of items such as birthday stickers, candles, birthday caps, Balloon,......
April 10, 2021 Case Laws Customs

Warehoused goods - goods were not cleared within the time limit stipulated in Section 48 of the Customs Act, 1962 - The customs authority at no point of time detained......
April 10, 2021 Case Laws VAT and Sales Tax

Recovery of sales tax dues - liability of third person (spouse) who has giving the property as security - Raising of encumbrance created by way of Intimation - the......
April 10, 2021 Case Laws Income Tax

TDS u/s 195 - Royalty - the amounts paid by resident Indian endusers/ distributors to non-resident computer software manufacturers/suppliers, as consideration for the......
April 10, 2021 Case Laws Income Tax

Rectification u/s 254 - non consideration of the Judgment of the Hon'ble Bombay High Court - When the Tribunal has no jurisdiction to review the order passed by them,......
April 10, 2021 Case Laws VAT and Sales Tax

Exemption from turnover - inter-state sale or not - Form-F declaration - false document - consignment sales or not - AO rejected the claim on inter-state movement of......
April 10, 2021 Case Laws Income Tax

Revision u/s 263 - Though the order passed by the Assessing Officer may be prejudicial to the interest of the Revenue, it cannot be termed as erroneous. In such case,......
April 10, 2021 Case Laws Central Excise

CENVAT Credit - input services - Membership of Club Service - Health Insurance Service - there is no evidence produced by the Department to prove that even these two......
April 10, 2021 Case Laws Income Tax

Unexplained cash deposits - once the AO has examined the documents so produced by the assessee and recorded his satisfaction regarding the identity of the donors, the......
April 10, 2021 Case Laws Insolvency and Bankruptcy

Validity of action of the Resolution Professional (RP) - Admittedly, the RP has not provided the copy of Resolution Plans to the Appellant. Thus, he has contravened the.....
April 10, 2021 Case Laws Income Tax

Deduction of interest on late deposit of TDS under Section 37(1) - payment of interest on late deposit of tax deduction at source by the assessee leviable u/s 201 (1A)......
April 10, 2021 Case Laws Income Tax

Unexplained cash credits - if the assessee is able to prove the transfer of money from the assessee’s bank a/c to the bank a/c of the customers and if the said gold loan....
April 10, 2021 Case Laws Income Tax

Estimation of income on sub-contract receipts - Revenue fails to dispute clinching fact that the assessee’s books have indicated the impugned receipts from scrap sales......
April 10, 2021 Case Laws Income Tax

Levy of penalty u/s 271D - cash loan received from mother in violation of provision of Section 269SS - bona fide reason - this advance or loan in cash is between blood......
April 10, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Bogus purchases - no clinching material had been brought on record by the revenue which could disprove the authenticity of the purchases claimed.....
April 9, 2021 Case Laws Income Tax

Automatic vacation of a stay as granted on the completion of 365 days - Constitutional validity of the third proviso to Section 254(2A) - It is liable to be struck down.....
April 9, 2021 Case Laws Central Excise

Liability of Central Excise Duty - principal manufacturer or job-worker - Territorial Jurisdiction - it is evidently clear that the taxable event i.e. manufacture of the....
April 9, 2021 Case Laws Customs

Star Trading House - Seeking clearance of Pigeon Peas for home consumption - In the facts of the present case the RC is binding on the respondents until the completion......
April 9, 2021 Case Laws GST

Refund of the amounts paid during investigation - remittances made by the petitioner during investigation - self- ascertainment - Section 74(5) of GST Act - statement......
April 9, 2021 Case Laws Service Tax

Pre-Show Cause Notice Consultation - it cannot be said that voluntary statements made by the officials of the petitioners before the Senior Intelligence Officer would......
April 9, 2021 Case Laws Income Tax

Exemption u/s 11 - subsidy received from BCCI - BARODA CRICKET ASSOCIATION - Charitable activities u/s 2(15) - we are not convinced with the case put up by the Revenue......
April 9, 2021 Case Laws Customs

Direction to re-assess the goods in Bill of Entry - In this case, the amendment sought for is based on the documents that were available before the import. Since the......
April 9, 2021 Case Laws Income Tax

Assessment u/s 144C(13) - Time limit for completion of assessments and reassessments - Sub-section (13) to Section 144C, in my view, imposes a restriction on the......
April 9, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Flat Buyer is a Financial Creditor or not - Whether ‘HBPL’ falls within the ambit of the definition of ‘Corporate Debtor’, as defined under Section.....
April 9, 2021 Case Laws Central Excise

Suppression of production and clandestine removal - bars/ rods - MS Ingots - The order is not discussing any documents of the appellant proving the alleged clandestine......
April 9, 2021 Case Laws Income Tax

Penalty levied u/s 271(1)(b) - assessee had failed to provide full submissions - penalty levied by the Assessing Officer u/s 271(1)(b) of the IT Act deserves to be......
April 8, 2021 Case Laws Indian Laws

Validity of Guidelines issued by the Institute of Chartered Accountants of India (ICAI) - specified number (Cap) of tax audit assignments - The guidelines which are......
April 8, 2021 Case Laws Central Excise

Benefit of SVLDRS - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - In the considered opinion of this Court, by virtue of provisions of Section 125(1)(d) of the....
April 8, 2021 Case Laws Income Tax

Offences punishable u/s 276C(1) r.w.s 201 and 204 of IPC - unaccounted financial transaction - until and unless it is determined that the unaccounted transactions......
April 8, 2021 Case Laws Customs

Refund claim redemption fine and penalty, since the demand was set aside - Revenue contended that the claim is unsupported by documents - applicability of time......
April 8, 2021 Case Laws Customs

Recording of investigation by way of videography - the need for comprehensive videography, and the installation of CCTV cameras in all investigating agencies has been......
April 8, 2021 Case Laws Income Tax

ITAT dismissed an appeal solely on account of non-appearance of the appellant - the first application aforesaid of the petitioner, filed in or about March, 2017, for......
April 8, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Appeal against the admission of application - The Corporate Debtor's main contention is that the amounts paid by the Operational Creditor and its......
April 8, 2021 Case Laws Income Tax

Addition on account of bogus creditors - non-producing the parties in person - When the purchases from the parties were accepted and the sales made out of those......
April 8, 2021 Case Laws GST

Recovery of interest on GST - Adjustment of amount of rebate claims against the interest on delayed payment of goods and service tax by the appellant - since the......
April 8, 2021 Case Laws Income Tax

Levy of penalty u/s.271(1)(c) - estimation of disallowance at 50% of commission and improvement expenditure - in this case, the additions were made on the basis of......
April 8, 2021 Case Laws Customs

Refund of Additional Customs Duty - refund rejected on the ground that the claimant is not the importer of the goods - The agreement is sufficient evidence to satisfy......
April 8, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - time limitation - OTS Proposals and Settlement requests and balance sheet referred, it is not found that the Application under Section 7 could be......
April 8, 2021 Case Laws Insolvency and Bankruptcy

Priority to the first charge holder - Secured Creditor - relinquishment of security interest - Sub-classification inter-se the Secured Creditors in the distribution......

1 ....70 71 72 737475 76 77 78........ 102

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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...

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

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

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

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