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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 4301 to 4350 of 5067 Records

1 ....83 84 85 868788 89 90 91........ 102

February 26, 2021 Case Laws Central Excise

Validity of Direction of the Tribunal to issue fresh SCN - demand beyond the scope of original SCN - the appeal was filed by the assessee and not the Revenue. The......
February 26, 2021 Case Laws VAT and Sales Tax

Recovery of Tax - Attachment and auction of property - Right of buyer of property in Auction - the dues as claimed by the respondent no.2, being a charge on the......
February 26, 2021 Case Laws VAT and Sales Tax

Validity of attachment order passed before the expiry of period of filing of an appeal - submission of the revenue to the effect that the entire tax becomes payable......
February 26, 2021 Case Laws Indian Laws

Seeking grant of Anticipatory Bail - allegation of Receipt of Monthly Bribe - Tax officers - The complicity of the petitioners herein as alleged would be revealed and......
February 25, 2021 Case Laws GST

Seeking grant of anticipatory Bail - Merely on the basis of the fact that department has the power to arrest no apprehension can be inferred at this stage when the......
February 25, 2021 Case Laws GST

Seeking grant of Bail - GST evasion - The determination of input tax credit wrongly availed has not been finally made by the Department and no order under section 83 of.....
February 25, 2021 Case Laws Income Tax

TDS u/s 194H - provision towards commission made - As similar provisions were made in earlier years as well as subsequent years by the assessee and the TDS was not......
February 25, 2021 Case Laws Income Tax

MAT Computation - Even if the provision for doubtful debt is added back to the net profits, the resultant book profit is still negative and even though the assessee was.....
February 25, 2021 Case Laws Income Tax

TP Adjustment - in case if a TP adjustment is allowed in respect of transactions entered into by the assessee with unrelated third parties then the same would be result.....
February 25, 2021 Case Laws Income Tax

Non deduction of TDS u/s 194A - Assessee could escape the rigors of Sec.40(a)(ia) in terms of second proviso to Section 40(a)(ia) read with first proviso to sub-section.....
February 25, 2021 Case Laws Income Tax

Addition u/s 68 - bogus share capital & share premium - The assessee failed to prove that the transactions of share application money is genuine and the creditworthiness....
February 25, 2021 Case Laws Income Tax

Premium paid by the assessee to secure the fluctuation in the foreign currency - once the provisions of section 43A of the Act are not applicable on the deduction......
February 25, 2021 Case Laws Customs

Request for waiver of Cost Recovery Charges - If an opportunity of personal hearing had been granted to the appellant and the various circulars issued by the CBEC were......
February 25, 2021 Case Laws Customs

Revocation of Customs Broker License - forfeiture of security deposit - imposition of penalty - The finding recorded by the Commissioner that the required documents were....
February 25, 2021 Case Laws Insolvency and Bankruptcy

Contempt Jurisdiction - Approval of Resolution Plan - Undoubtedly, the conduct of DVI has not been bona fide. - DVI was not just seeking an extension of time but a......
February 25, 2021 Case Laws Service Tax

Levy of service tax - The appellant is not liable to pay service tax on Export Pass fee, Import Pass fee, Permit fee, Excise Staff Salary and overtime allowances/charges....
February 25, 2021 Case Laws Central Excise

Refund of tax amount paid - Amount paid under protest - applicability of time limitation - Though the petitioner had voluntarily paid the aforesaid amount during the......
February 25, 2021 Case Laws VAT and Sales Tax

Scope of SCN - Cancellation of assessee's registration - At present the assessing authority appears to have passed a wholly ex parte order inasmuch as in first place it.....
February 25, 2021 Case Laws VAT and Sales Tax

Levy of Tax - transfer of right to use of goods or not - supply of cranes under the agreement to the BHEL - In view of the decisin of SC, there is no transfer of right......
February 25, 2021 Case Laws Income Tax

Addition u/s 68 - allowability of the expenditure under section 69C - ITAT concluding that genuineness of the high-seas sales cannot be doubted merely because the......
February 25, 2021 Case Laws Income Tax

LTCG on sale of property - There are several disputed questions of fact which in my considered view are best left open to be decided by the authorities under the......
February 25, 2021 Case Laws Income Tax

Addition u/s 69B relating to difference in sundry debtors - On clarification sought by the AO, the assessee had explained the difference stating that the list of debtors....
February 25, 2021 Case Laws Income Tax

LTCG - Addition u/s 68 - Eligibility for deduction u/s 54 - When all the documents were placed before the AO who has not taken note thereof for the reasons best known to....
February 24, 2021 Case Laws GST

Appeal against the rejection of application for Rectification of mistake (ROM) by the AAR - The appeal filed against the ROM order is not maintainable in as much as the.....
February 24, 2021 Case Laws GST

Classification of goods - renting of e-bikes(Miracle), bicycles(Move) without operator - there are no transfer in the right to use the goods and we hold that in the......
February 24, 2021 Case Laws GST

Cancellation of petitioner's GST registration - scope of SCN - Since an alternative remedy in form of appeal under Section 107 of the CGST Act is available to the......
February 24, 2021 Case Laws GST

Validity of SCN for cancellation of GST registration - Failure to file GST returns and pay taxes due ot covid-19 - there are no fault on the part of the proper officer......
February 24, 2021 Case Laws Income Tax

Income accrued or deemed to accrue in India - As the design services were inextricably connected with setting up of the plant and were rendered through this PE, the......
February 24, 2021 Case Laws Income Tax

Rejection of extension of time for payment of the last installment of Tax under Income Disclosure Scheme, 2016 (IDS) - The case on hand is not one of illegal recovery of....
February 24, 2021 Case Laws Income Tax

Validity of proceeding u/s. 153C - protective assessment - The seized material leads to the satisfaction that it has a bearing on the determining of the total income of.....
February 24, 2021 Case Laws Income Tax

Addition u/s 68 - Cash deposits in bank account as undisclosed income - Section 68 makes it clear that in respect of a cash credit entry the explanation offered by the......
February 24, 2021 Case Laws Income Tax

Validity of reopening of assessment - The Revenue has not taken any action for reopening the case of co-owner and thereby accepted the similar STCG on same transaction,.....
February 24, 2021 Case Laws Income Tax

Bogus purchases - it cannot be said that the purchase have been bogus especially when the quantitative details have been tallied item wise and the sale proceeds have......
February 24, 2021 Case Laws Customs

Smuggling - Gold - validity of SCN - As per submission of the petitioner, the allegations made in the Show Cause Notice are vague allegations without any corresponding......
February 24, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The Adjudicating Authority was concerned with the insolvency resolution qua the operational debt, which the Corporate Debtor owed to the Operational....
February 24, 2021 Case Laws Service Tax

SVLDRS - the second declaration was filed on 10.01.2020 whereas the first declaration was rejected on 12.02.2020 - the quantum of service tax liability of the petitioner....
February 24, 2021 Case Laws Service Tax

Extended period of limitation - Merely because the Appellant collected an amount inclusive of taxes does not mean that service tax was included because there are many......
February 24, 2021 Case Laws Central Excise

Refund claim - Period of limitation - Relevant Date - Finalization of provisional assessment - the appellant was required to make an application for refund within a......
February 24, 2021 Case Laws Central Excise

CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted......
February 24, 2021 Case Laws VAT and Sales Tax

Classification of goods - Bicycle Chain Cover, Bell, Cycle Stand, Handle Grip Cover and Cycle Seat Cover, accessories - Since the Tribunal has yet not expressed its......
February 24, 2021 Case Laws VAT and Sales Tax

Levy of tax - Inter-state sale - While following the decision of HC, the Tribunal committed an error in not correctly noting the ultimate relief for the assessment year.....
February 24, 2021 Case Laws VAT and Sales Tax

Refund - the rejection of claim for refund only on the ground that there is no provisions under the JVAT Act, 2005 for entertaining such a claim is not sustainable in......
February 24, 2021 Case Laws VAT and Sales Tax

Refund - Seeking return the amount of tax collected from the different parties during the said period of assessment - since 2014, the respondent authorities have not......
February 24, 2021 Case Laws VAT and Sales Tax

Doctrine of Promissory Estoppel - Withdrawal of subsidy granted on account of change of opinion - definition of captive power plant - benefit of exemption of capital......
February 24, 2021 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - Brass fittings - The products of the assessee though can be used as sanitarywares, also are used in general water supply and are.....
February 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - self cheque - the cheque is styled as a self cheque and over and above it, the term "or bearer" has not been scored off. The holder of the cheque......
February 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - In this case the cheque amount is ₹ 52,000/-. The case of the year 2003. Now we are in the end of the year 2020. So nearly seventeen years the....
February 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - The preponderance of probabilities is tilting in favour of the accused. The accused has also brought on record such facts, material and......
February 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - A cheque given in discharge of a time barred debt will not constitute an unconditional undertaking or promise in writing either expressly or......
February 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - petitioner has issued stop payment instructions to the banker - Once it was held that the cheque pertains to the account of the petitioner and that.....

1 ....83 84 85 868788 89 90 91........ 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