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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 4251 to 4300 of 5067 Records

1 ....82 83 84 858687 88 89 90........ 102

March 2, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficient funds - validity of FIR by the Accused against the complainant - when the impugned FIR is nothing but an abuse of process of law and to....
March 2, 2021 Case Laws VAT and Sales Tax

Classification of goods - seat covers - cycle locks - if it appears that items in issue can be/are used both for cycle rickshaw and cycles also, then they will have to......
March 2, 2021 Case Laws Customs

Classification of imported goods - betel nut (Areca-nuts) - classified under CTH 21069030 or under CTH 08028010? - prohibited goods or not - Since the import goods are......
March 2, 2021 Case Laws Service Tax

CENVAT Credit - duty paying documents - the main allegation is that the description of services in the documents on which credit has been availed is not correct - At......
March 2, 2021 Case Laws Central Excise

Condonation of delay of 367 days in filing the appeal - Non-receipt of order - By issuing the certified copy of impugned order on 25.11.2019, respondent department......
March 1, 2021 Case Laws GST

Seeking direction to the respondents to extend the periodicity of filing of annual returns in the State of Maharashtra in COVID-19 pandemic situation - we do not find......
March 1, 2021 Case Laws Customs

Benefits under the MEIS denied - denial solely on the ground of a seeming technical error especially when the eligibility of the writ-applicant is not disputed - It is a....
March 1, 2021 Case Laws Income Tax

Assessment u/s 153A - Bogus LTCG - statement recorded in search action against a third person - the Assessee had no opportunity to cross-examine the said witness, but......
March 1, 2021 Case Laws Income Tax

Unexplained cash deposits u/s. 68 - receipt of gift from the relatives - Once the confirmation letter was filed by the assessee from Donor, the burden cast upon assessee....
March 1, 2021 Case Laws Income Tax

Penalty u/s. 271(1)(b) - default and non-compliance to the notice issued u/s. 142(1) - in the facts and circumstances of the case and in view of Section 273B of the Act.....
March 1, 2021 Case Laws Income Tax

Conversion of limited security to complete security - If the A.O. of the view that there is a potential escapement of income, he may convert the limited scrutiny in to......
March 1, 2021 Case Laws Income Tax

Genuineness of Expenses - hire charges paid to trucks - In the instant case also, in assessment year 2013-14, the assessee has shown net profit @ 3.08%, which was......
March 1, 2021 Case Laws Income Tax

TP Adjustment - benchmarking export of finished goods to associated enterprises - There are significant differences in the sales made by the assessee to its AEs and......
March 1, 2021 Case Laws Income Tax

Management Service Agreement ("MSA") to its subsidiaries - the majority of the services are technical in nature and the remaining one are in the area of consultancy.......
March 1, 2021 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - AO should not have issued notice without satisfying the condition precedent as laid down in clause (b) of section 149(1) of....
March 1, 2021 Case Laws Income Tax

Interest expenditure - assessee had availed loan at the interest rate of 12% p.a., whereas, it has advanced loan to a sister concern by charging 9% interest p.a - The......
March 1, 2021 Case Laws Income Tax

Addition u/s 56(2)(b)(viib) - rejecting the justification of Share Premium on the basis of Discounted Cash Flow (DCF) method - Observation of the Ld. CIT (A) that the......
February 27, 2021 Case Laws GST

Supply of services or not - GST on services provided by liaison office - requirement of registration of liaison office - Since the parent company in Germany and the......
February 27, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Disallowance of non - compete fees - Valuation in the Agreement has not been clearly explained by the petitioner. In the above......
February 27, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - What was the term of the contract under which the revenue was generated or the bill raised on a client or a customer cannot be......
February 27, 2021 Case Laws Income Tax

Orders passed u/s 92CA(3) barred by limitation by one day - The period of 21 months therefore, expires on 31-12-2019 that must stand excluded since Section 92CA(3A)......
February 27, 2021 Case Laws Income Tax

Disallowance of interest expenditure by applying provisions of section 40A(2)(b) - Specified / Related parties - Difference between the interest paid by assessee at 15%.....
February 27, 2021 Case Laws Income Tax

Addition being 10% of all the Direct & Indirect expenditure - AO has not pointed out any mistake in any of the bills/vouchers. Since, the accounts of the assessee are......
February 27, 2021 Case Laws Income Tax

Interest u/s 158BFA(1) - the interest u/s 158BFA(1) should be charged upto the date of original assessment order, i.e., the expression “date of completion of assessment.....
February 27, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - there is small difference between 26AS and income returned. This is also very minor and the assessee does not deserve to be visited with the......
February 27, 2021 Case Laws Income Tax

Penalty u/s 271G - assessee failed to furnish documents as required under the Rule 10D(1) in respect of the international transactions - considering the reasonable cause....
February 27, 2021 Case Laws Income Tax

Difference in cash as per cash book and physical cash - The assessee made up the cash book later on to present that there was no difference. However, nothing of this......
February 27, 2021 Case Laws Customs

Revocation of Customs Broker License - forfeiture of security deposit - illegal removal of container / goods - For the mere reason that the appellant had filed earlier......
February 27, 2021 Case Laws Customs

Valuation of imported goods - difference between value as per proforma Invoice and actual value - no case of any malafide is made out against the appellant. At best, it.....
February 27, 2021 Case Laws Insolvency and Bankruptcy

IBC - Invoking Bank Guarantee - Corporate Debtor has issued bank guarantee for ensuring the price of goods. The bank guarantee is irrevocable and unconditional and......
February 27, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP by Operational Creditors - the Appellant has not fulfilled any of the conditions enumerated in Sub-Section 2 of Section 14 of the Limitation Act -......
February 27, 2021 Case Laws Service Tax

Levy of service tax - receipt of liquidated damages for compensating the appellant against the poor quality of material supplied - Both the authorities also have not......
February 27, 2021 Case Laws Central Excise

Waiver of pre-deposit - Application for early hearing - Can there be any ground for early hearing to be granted when the appellants/counsel for appellants, have them......
February 26, 2021 Case Laws GST

Notice/summons issued by the Central Tax Authority whereas adjudication u/s 74 had been made by the State Authority - the initiation of the proceeding for imposition of.....
February 26, 2021 Case Laws Income Tax

Whether the assessee is right in contending that the assessee's case was selected for a limited scrutiny and the reference to the TPO was beyond the scope of the......
February 26, 2021 Case Laws Income Tax

TDS - Payments to non-resident sportsmen or sports associations - Obligation to withhold tax on payments made to IML for grant of commercial rights under the 'Marketing.....
February 26, 2021 Case Laws Income Tax

Income accrued or deemed to accrue in India - marketing and advertising rights that have been granted under the MAA [Marketing and Advertising Agreement'] - rights under....
February 26, 2021 Case Laws Income Tax

Addition of inflated expenditure - We do not agree with the procedure adopted by the Tribunal and without examining the fact situation, the Tribunal ought not to have......
February 26, 2021 Case Laws Income Tax

Addition towards on-money - addition u/s.68 towards on-money received by the assessee for sale of flats - we direct the ld. AO to add only 12% of on-money receipts as......
February 26, 2021 Case Laws Income Tax

Taxability of receipts from the welfare trusts - the said receipt being the unutilized portions, received back from the welfare trusts by the assessee company would not.....
February 26, 2021 Case Laws Income Tax

Additions u/s 69C - unexplained expenditure - the provisions of section 69C of the Act, will apply but consequent loss is to be set-off against this income. As regards......
February 26, 2021 Case Laws Income Tax

Nature of expenditure - compensation to the Forest Department on account of the decision of Hon'ble Supreme Court - The AO admitted this fact that the amount paid was......
February 26, 2021 Case Laws Income Tax

Penalty u/s 234E - delay in filling of TDS return - Contention of the AR that since the TDS statement pertains to the period i.e for the financial year 2013-14(1st......
February 26, 2021 Case Laws Income Tax

Condonation of delay in filing the present appeal by 515 days - The assessee has not received any notice for hearing of the appeal as well as the order passed by the......
February 26, 2021 Case Laws Income Tax

Penalty u/s.271(1)(c) OR 271AAA - unexplained cash deposits - the rate of penalty @ 200% is contemplated only u/s.271(1)(c) of the Act and not u/s.271AAA of the Act. It.....
February 26, 2021 Case Laws Customs

Confiscation of imported goods - Old/Used Analogue Photocopiers and Old/Used Digital Multi functional (Print and Copying) Machines - DGFT notification No.31/2005 dated......
February 26, 2021 Case Laws Customs

Benefits under Merchandise Exports from India Scheme (MEIS) - product of vitrified tiles exported to Sri Lanka - What has been pleaded all through out by the petitioner.....
February 26, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of dispute - the dispute that is sought to be shown is a creation as an afterthought to escape from the responsibility of making good the.....
February 26, 2021 Case Laws Service Tax

SVLDRS - The scheme talks about quantification of the tax dues and not communication thereof. The quantification having been done vide letter dated 15.06.2019, receipt......
February 26, 2021 Case Laws Service Tax

Classification of services - Manpower Recruitment or Supply Agency Service or not - it can be seen that the control and supervision of the staff / qualified personnel......

1 ....82 83 84 858687 88 89 90........ 102

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F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

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A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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

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

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

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.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

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...

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 ...

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

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order