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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 3751 to 3800 of 5067 Records

1 ....72 73 74 757677 78 79 80........ 102

April 3, 2021 Case Laws Central Excise

CENVAT Credit - input services - nexus with the output goods - expenses incurred in relation to after sales service - as long as services of TVSFS in relation to......
April 3, 2021 Case Laws VAT and Sales Tax

Reversal of Input Tax Credit (ITC) on furnace oil and LSHS oil - the furnace oil was used in the process of manufacturing of the final product and it has to be treated......
April 3, 2021 Case Laws Customs

Waiver of demurrage, rent and detention charges - The goods could not released only for the reason that they were detained by the customs authority. - the importer......
April 3, 2021 Case Laws VAT and Sales Tax

Restriction on Input tax credit - job-work - The amended Rule 133 came into force w.e.f., 1.4.2006 and provides that where a registered dealer carries on the business in....
April 3, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - The tabulations indicates that during some of the months there were less than 10 workers employed by the petitioner. Therefore, there......
April 3, 2021 Case Laws Income Tax

Exemption u/s 54F in respect of investment made in a house property in USA (foreign country) - In the light of the judgment delivered by Division Bench of this Court, as....
April 3, 2021 Case Laws Customs

Refund of SAD - SEZ unit - The authorities seems to have rejected Refund claims by O-I-O and then by O-I-A dated. 12-09-2018 for one or the other unjustified &......
April 3, 2021 Case Laws Central Excise

CENVAT Credit - sale of discarded scrap, i.e. used empty drums and empty bags - applicability of Rule 6 (3) - the said Rule has wrongly been invoked in case of the......
April 3, 2021 Case Laws Service Tax

Extended period of limitation - It is observed that admittedly appellant was regularly filing its return and was discharging the duty liability. There is nothing on......
April 3, 2021 Case Laws Income Tax

Order passed by the AO u/s 143 (3) read with section 144C (1) titling it as “Draft Assessment Order” - AO while passing the impugned order, issued the demand notice u/s.....
April 3, 2021 Case Laws Service Tax

Failure to pay Service Tax - Penalty on the office bearers - In view of the definition of company in Section 3 of Companies Act that the appellants Society is not a......
April 3, 2021 Case Laws Central Excise

100% EOU - Refund of unutilized Cenvat credit availed on inputs/input services - export of goods - appellant had not physically exported their goods but cleared the same....
April 3, 2021 Case Laws Income Tax

Additions towards excessive wastage as making charges - AO as well as learned CIT(A) were erred in estimating making charges mere relying upon statements of two......
April 3, 2021 Case Laws Income Tax

Interest expenditure disallowance u/s 36(1)(iii) - The term ‘put to use’ applies to capital asset only because capital asset is held to facilitate the business activity.....
April 3, 2021 Case Laws Income Tax

Capital gain tax - cost of acquisitionn - the long terms capital gains has to be from the date from which the capital asset in question was held by the previous owner......
April 3, 2021 Case Laws Income Tax

Exemption u/s 11 - Educational activiity u/s 2(15) - CIT-A treated the income from recording studio as business income under section 11(4A) treating the income from......
April 3, 2021 Case Laws Income Tax

Addition of advance received u/s. 2(22)(e) - The commercial transaction between the related company do not necessarily attract the provisions of Section 2(22)(e) unless.....
April 3, 2021 Case Laws Income Tax

Exemption u/s 11(1A) - It is true that the claim was not made in the return of income. It is equally true that revised return of income was also not filed. In our......
April 3, 2021 Case Laws Income Tax

Profit in the business of development - method of determining the profit - Merely because assessee had followed an unrecognised method to compute taxable income in the......
April 3, 2021 Case Laws Income Tax

Capital gain computation - Not allowing the deduction of cost of improvement - The assessee has not brought on record any document to show that this cost was paid by the....
April 2, 2021 Case Laws GST

Classification of supply - composite supply or not - r works relating to Planning, designing and supervision of construction of various building infrastructure......
April 2, 2021 Case Laws GST

Classification of services - pure agent services or not - supervisory charges - The applicant indubitably is pure agent of the recipient FCI. The applicant is involved......
April 2, 2021 Case Laws GST

Classification of supply - supply of goods or supply of services - software license - the Explanatory Notes to the Scheme of Classification of Services stipulates that......
April 2, 2021 Case Laws GST

Classification of supply - Composite supply or not - leasing of property for use as residence along with basic amenities - Leasing of property for use as residence along....
April 2, 2021 Case Laws GST

Provisional Attachment of Bank Accounts - Section 83 does not provide for such delegation or authorization - Attachment of property including bank account of a person......
April 2, 2021 Case Laws GST

Simultaneous investigation by the Central and State GST authorities - the period of enquiry as far as Central tax authority is concerned is from July, 2017 to June, 2018....
April 2, 2021 Case Laws Income Tax

TDS u/s 195 - commission paid outside India - disallowance made under Section 40(a)(i) - the Associated Enterprises has rendered services out of India in the form of......
April 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - there is prima facie tangible material to form an opinion that the income has escaped assessment and the assessee failed to disclose......
April 2, 2021 Case Laws Income Tax

Penalty u/s 271(1)(b) - assessment has been completed u/s 143(3) - Assessee has not complied to the statutory notice issued by the AO - Since the assessment in the......
April 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - while disposing of the objections against the reopening, Assessing Officer has observed that it has credible information as received by....
April 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - In the case on hand, upon disclosure made by the assessee with regard to the date for put to use of the assets, the Assessing Officer......
April 2, 2021 Case Laws Income Tax

Doctrine of mutuality - Income generated by Clubs with the Appellate Association - the income in dispute relates to pay and park charges, rent from Vodafone Tower, rent.....
April 2, 2021 Case Laws Income Tax

Assessment u/s 153C - AR submitted that the impugned assessment order framed under S. 143(3) - the search took place - assessment ought to have been framed u/s 153C......
April 2, 2021 Case Laws Income Tax

Exemption u/s 11 - Grant of registration u/s 12AA - The provisions of section 11 (1)(c) comes into operation only once registration is granted u/s 12A of the Act and......
April 2, 2021 Case Laws Income Tax

Penalty u/s 271AAA - Addition being 10% of the undisclosed income - There remains no ambiguity to the fact that the AO has not brought anything on record including the......
April 2, 2021 Case Laws Income Tax

Nature of land sold - Agricultural land - the land in question of the assessee was situated beyond 8 KM from the municipal limits of Jaipur and was being used for......
April 2, 2021 Case Laws Income Tax

Estimation of income - Non genuine purchases of diamond - the first appellate authority himself has sustained addition @3% of the non genuine purchases under more or......
April 2, 2021 Case Laws Customs

Classification of imported consignment - two-sided coated paper in rolls - one-sided coated paper in rolls - the petitioner has classified the goods in question under......
April 2, 2021 Case Laws FEMA

Rejection of permission to remit foreign exchange - FEMA ODI Regulations - The appellant has rejected the application of the respondent at the behest of ED - We have......
April 2, 2021 Case Laws Central Excise

CENVAT Credit - duty paying documents - The party against whom the allegation of fraud is made has to be put on notice and heard. Evidence must be led wherefrom a......
April 2, 2021 Case Laws VAT and Sales Tax

Entitlement of deduction of freight - freight in the sale bill charged separately - part of sale price or not - since the Tribunal made a factual error as regards the......
April 2, 2021 Case Laws VAT and Sales Tax

Entitlement to Input Tax Credit - suppression of turnover or not - Bogus dealer - genuine purchase or not - There cannot be any dispute as to the burden cast on the......
April 1, 2021 Case Laws Income Tax

Depreciation u/s 32 on non compete fee - For the assessment year 2003-04, the CIT(A) allowed it and the Assessing Officer gave effect to the order passed by the CIT(A)......
April 1, 2021 Case Laws Income Tax

Penalty u/s 271C (1) (a) - delayed deposit of the TDS deducted by the assessee - When the non-deduction of the whole or any part of the tax, as required by or under the.....
April 1, 2021 Case Laws Income Tax

Recovery proceedings - attachment orders - The machinery prescribed under the provisions of the Income Tax Act, 1961 to deal with situation arising out of wrongful......
April 1, 2021 Case Laws Income Tax

Taxability of capital gain arising from sale of property - The assessee had acquired a right to get a particular flat from the builder and that right of the assessee......
April 1, 2021 Case Laws Income Tax

TDS on interest u/s 194A - Assessee in default u/s 201 read with section 201(1A) - The customers who have provided Form No. 15G/15H has specifically requests through......
April 1, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - bogus share capital transactions - The explanation offered towards bonafide issue of share capital cannot be outrightly rejected when tested on......
April 1, 2021 Case Laws Income Tax

Addition u/s 68 - addition on the basis of receipts in the ledgerised cash sheet - the addition made by the AO has led to double addition and the same nature of......
April 1, 2021 Case Laws Customs

Revocation of suspension of the Duty Credit Scrips - MEIS - he writ-applicant has been exporting the very same goods prior to the Foreign Trade Policy, 2015-20, and......

1 ....72 73 74 757677 78 79 80........ 102

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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

F: Transfer of ITC without filing ITC-02

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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