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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 3951 to 4000 of 5067 Records

1 ....76 77 78 798081 82 83 84........ 102

March 22, 2021 Case Laws Income Tax

LTCG or STCG - Sale of ground floor of residential unit - whether it give rise to long term capital gains or short term capital gains - Computation from period of......
March 22, 2021 Case Laws Income Tax

Penalty u/s 272A (2) (k) - assessee has failed to submit the quarterly TDS statements in Form No. 26Q - The reasonable cause of ignorance of technical knowledge lack of.....
March 22, 2021 Case Laws Income Tax

Long Term Capital Gain - CIT(A) in holding that the land to the extent of 35% only is transferred whereas entire land has been transferred to the developers for which......
March 22, 2021 Case Laws Income Tax

Revision u/s 263 - Addition u/s 68 - there is no material on record to demonstrate the source of funds so infused by way of share capital in the assessee company. The......
March 22, 2021 Case Laws Income Tax

Disallowance for late payment of employees contribution to ESI and PF - The respective enactment has although provided deterrent to the employer in the form of interest.....
March 22, 2021 Case Laws Service Tax

Valuation - inclusion of value of materials supplied by the respondent under a separate material supply contract with EDAs in the gross value of Works Contract Service -....
March 22, 2021 Case Laws VAT and Sales Tax

Levy of penalty under Section 72(2) of KVAT Act - Wrong classification of goods - it is evident that the levy of penalty under Section 72(2) of the Act is neither......
March 22, 2021 Case Laws VAT and Sales Tax

Period of limitation for initiating assessment - amendment with retrospective effect - it can be inferred that the amendment in Section 40 by virtue of the Amendment......
March 22, 2021 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of the Directors for having committed the offence under Section 138 of the N.I.Act - There is no allegation in the entire......
March 21, 2021 Case Laws GST

Time of supply - Absolute control of the money received in advance - The law is crystal clear that once any advance amount is received towards provision of any service......
March 21, 2021 Case Laws GST

Levy of tax - concealed turnover of iron scrap - non-production of books of accounts by the petitioner - discrepancy in the GSTR-3B and GSTR-2A or not - once the revenue....
March 21, 2021 Case Laws GST

Seeking reopening of portal for filing TRAN Declaration form - Section 140(3) of the CGST Act - In the present case also, the petitioner has made out a clear case for......
March 21, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Rejection of objections of the assessee - The stance of the Assessing Officer leads this Court to prima facie believe that the......
March 21, 2021 Case Laws Income Tax

Disallowance of provision of CSR u/s 115JB - provision made for CSR - In the present case, how the amount ear-marked for spending towards the CSR obligation will be......
March 21, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Earlier, ITAT remanded the matter back requesting the AO to provide reasons for initiating reassessment proceedings. - AO must have......
March 21, 2021 Case Laws Income Tax

Interest u/s 234A(1) or as per Sec. 234A(3) - It has categorically been mentioned in sub-section (3) of Section 234A of the Act that provisions of said sub-section can......
March 21, 2021 Case Laws Income Tax

Income from house properties OR business income - By simply sitting in the office, AO just assigned the reason that I don’t agree with your submission. - the ld.Revenue.....
March 21, 2021 Case Laws Customs

Reference the matter to the larger bench of 3 members by the Single Member Bench - Even if the learned Member hearing this appeal found it difficult to accept the view......
March 20, 2021 Case Laws Service Tax

Levy of Service Tax - Incentive received - (i) the air travel agent is promoting its own business and is not promoting the business of the airlines; - (ii) the air......
March 20, 2021 Case Laws Central Excise

Refund of excise duty paid - denial on the ground of time limitation - The Commissioner (Appeals) has wrongly invoked the provision of Clause (ec) for denying the refund....
March 20, 2021 Case Laws Service Tax

Reversal of CENVAT Credit - services provided to the service recipient located in the state of Jammu & Kashmir - As per Rule 2(e)(1), the taxable service, which is......
March 20, 2021 Case Laws Central Excise

Refund of CENVAT Credit - As audit team raised the objection, the appellant reversed the said amount, the matter ends. Later on, after almost three years they filed......
March 19, 2021 Case Laws GST

Seeking grant of Anticipatory Bail - illegal availment of ITC on GST, on the basis of forged invoices - other co-accused whose case was on similar footing was granted......
March 19, 2021 Case Laws Income Tax

Allowable expenditure under Income Tax Act - opening balance in Service Tax Set Off Account (STA) made by the assessee - In fact, the Tribunal has taken into......
March 19, 2021 Case Laws Income Tax

Allowable revenue expenditure - expenditure towards computerization - as per revenue assessee has spent the same on networking of 125 branches with a centralized......
March 19, 2021 Case Laws Income Tax

Set off of brought forward of business loss against capital gain arising on sale of business asset used for the purpose of business - Section 72(1) of the Act employs......
March 19, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - Having regard to the material on record, we are of the view that the Assessing Officer has initiated the......
March 19, 2021 Case Laws Income Tax

Disallowance of payment paid to the landlord towards the land expenses - Tribunal has merely relied upon certain clauses of the Joint Development Agreement which was......
March 19, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Addl. CIT who has given approval for such reopening has simply mentioned that “ yes, I am satisfied that this is a fit case for issue......
March 19, 2021 Case Laws Income Tax

Addition u/s.68 of the Act on account of share capital and share premium - In the absence of any business activity of a company, which was closed since 2007, we fail to.....
March 19, 2021 Case Laws Income Tax

Income from house property - ALV determination - AO has though adopted the rate of rent as it was agreed upon between the parties in respect of property in the vicinity.....
March 19, 2021 Case Laws Income Tax

Unexplained deposits made in Bank Account - Whether the amount represents receipt from transport business and taxable u/s 44AE - Held No - This claim could have been......
March 19, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - under-reporting of capital gains - where the relevant facts have been overlooked and has not taken cognizance of, resulting....
March 19, 2021 Case Laws Income Tax

Deduction u/s 35(2AB) - expenditure incurred on R&D centre - AO held that in the absence of Form 3CL, such deduction is not allowable - the assessee should not be......
March 19, 2021 Case Laws Customs

Seeking release of seized consignment - Section 110 (2) read with the proviso thereto - SCN not issued within six month and further extension of six month sought - The......
March 19, 2021 Case Laws Customs

Refund of SAD - sales during pre-GST period - Sale of goods at NIL / Exempted rate of VAT - both the authorities have wrongly relied upon the decision of the Apex Court.....
March 19, 2021 Case Laws Central Excise

Method of Valuation - assessable value adopted for payment of duty is lower than the actual cost of manufacture of said products - there is no flow back of additional......
March 18, 2021 Case Laws GST

Classification of services - services provided by main contractors - pure services or not - Project Development Service and Project Management Consultancy services......
March 18, 2021 Case Laws GST

Classification of supply - supply of services or not - subsidized shared transport facility provided to employees in terms of employment contract through third party......
March 18, 2021 Case Laws GST

Benefit of exemption from GST - Services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jaan Shikshan......
March 18, 2021 Case Laws GST

Profiteering - restaurant service - reduction in the GST rate not passed - The profiteered amount is determined as ₹ 78,41,754/- as has been computed in......
March 18, 2021 Case Laws Income Tax

Validity of the order of ITAT - Matter remitted back to the file of the Assessing Officer for reconsideration by Tribunal - Bogus LTCG - There was no material, which......
March 18, 2021 Case Laws Income Tax

TDS u/s 195 - amounts paid by the assessee to the non-resident computer software manufacturers / suppliers as consideration for the resale / use of computer software, is....
March 18, 2021 Case Laws Income Tax

TP Adjustment - selection of MAM - CUP cannot be applied on basis of comparable uncontrolled transactions- internal or external- that are undertaken in different......
March 18, 2021 Case Laws Income Tax

Disallowance of depreciation on Car - Although, the assessee could have made efforts to obtain a copy of the purchase invoice from the hypothecating bank and produced it....
March 18, 2021 Case Laws Income Tax

Method of accounting - taxation of an amount as income - It is not the case of the revenue that the income under these projects have not been offered to tax in......
March 18, 2021 Case Laws Income Tax

Unexplained Investment u/s 68 instead of u/s 69 - there is total lack of application of mind, the Assessing Officer had not formed the opinion objectively with reference....
March 18, 2021 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - Provisions of Section 2(22)(e) relating to loan or advance can be deemed as dividend only to the extent of accumulated profit or.....
March 18, 2021 Case Laws Income Tax

Excess claim of depreciation on boilers - The finding of the ld.CIT(A) is not based on correct appreciation of the material facts, rather the ld.CIT(A) has misconstrued.....
March 18, 2021 Case Laws Income Tax

Change in method of revenue recognition - Non recognizing income by changing the method - There is no valid explanation for claiming expenses related to the CAS services....

1 ....76 77 78 798081 82 83 84........ 102

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

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

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H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

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H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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

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

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

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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