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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 4401 to 4450 of 5067 Records

1 ....85 86 87 888990 91 92 93........ 102

February 20, 2021 Case Laws Central Excise

Cenvat / Modavt Credit - Capital goods or not - H.R. Plates/Coils - The Commissioner in the present case considered the use of H.R.Plates/Coils by the......
February 20, 2021 Case Laws Central Excise

Imposition of penalty u/r 25 of CER - Second stage Dealer - Violation in respect of issuing Invoice - proper invoices were not issued and consequently, there is......
February 20, 2021 Case Laws VAT and Sales Tax

Period of limitation in remand case - The impugned order has not been passed in consequence of, or to give effect to, any decision of this court which requires the......
February 20, 2021 Case Laws VAT and Sales Tax

Benefit of Section 5(3) of the Central Sales Tax Act, 1956 - Non-fulfilment of export obligation - In the instant case, the transaction between the dealers and the......
February 20, 2021 Case Laws Indian Laws

Dishonor of Cheque - burden of proof on complainant to establish his case - rebuttal of presumption - In the present case non filing or production of books of accounts......
February 19, 2021 Case Laws Service Tax

Inquiry proceedings under Service Tax - apprehension of arrest - The summons issued to the petitioners / petitioner No.2, does not authorize the investigating officer to....
February 19, 2021 Case Laws GST

Default in submission of GST returns - E-Way Bill (EWB) generation facility of the petitioner blocked on the EWB Portal in the event the petitioner fails to file their......
February 19, 2021 Case Laws GST

Seeking grant of Bail - Section 69 and 132(1) of GST- The belief must not be based on mere suspicion; it must be founded upon information - Bail jurisprudence which has.....
February 19, 2021 Case Laws GST

Ineligible ITC availed - Blocking of its electronic credit ledger due to non-filing of GSTR-3B by its vendor - This Court is also of the view that the petitioner should.....
February 19, 2021 Case Laws Income Tax

Draft assessment order passed in the name of company as merged/amalgamated with the petitioner company - Petitioner played a trick on the Income Tax Department to......
February 19, 2021 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - The sum so paid has been adjusted towards security deposit which is evident from the books of the company and therefore, the......
February 19, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - details available in the books of account for balance sheet or profit or loss account cannot absolve the assessee from his disclosure......
February 19, 2021 Case Laws Income Tax

Exemption u/s 11 - donation to other charitable institution - during the year under consideration admittedly the said donee entity was never engaged in the activities of....
February 19, 2021 Case Laws Income Tax

Unexplained cash credit u/s 68 - cash deposited during the demonetization period - since the AO has accepted the sales/turnover of the assessee which were reflected in......
February 19, 2021 Case Laws Income Tax

Addition u/s 68 - A.O. failed to conduct scrutiny of the documents at assessment stage and merely suspected the transaction between the Investors and the assessee. A.O......
February 19, 2021 Case Laws Income Tax

Validity of reopening of assessment - unexplained bank deposits - A.O. has recorded incorrect, wrong and non-existing reasons in the reasons recorded for reopening of......
February 19, 2021 Case Laws Income Tax

Addition u/s 40A(2)(B) - payment to related person - Salary to wives of the partners of the firm - Ld. A.O has not made any efforts in this regard and without making any....
February 19, 2021 Case Laws Income Tax

Penalty levied u/s 271D - accepting unsecured loan above ₹ 20,000/- violating provisions of section 269SS - In the present times the bank transfers are quick......
February 19, 2021 Case Laws Income Tax

TDS u/s 195 - disallowance u/s 40(a)(i) - commission paid to non-resident outside India for the services rendered outside India will not fall in the category of the......
February 19, 2021 Case Laws Income Tax

Expenses Incurred with no income element - Reimbursement of Global Account Management (GAM) charges - These so called expenses without any income element embed in them......
February 19, 2021 Case Laws Income Tax

Nature of receipt - option price received against to sell the shares of the joint-venture company - After considering all these facts the Dabur has invested into the......
February 19, 2021 Case Laws Income Tax

Deduction u/s.80IA - Interest and other income - the assessee is not entitled for deduction towards eligible profit u/s.80IA of the Act in respect of other income......
February 19, 2021 Case Laws Income Tax

Estimation of income - NP determination - non rejection of books of accounts - The assessee has maintained regular books of account which are duly audited. A search......
February 19, 2021 Case Laws Central Excise

Principles of Natural Justice - The Commissioner (Appeals) did not have any proof of the postal department regarding service of the letter dated January 10, 2018 and......
February 19, 2021 Case Laws VAT and Sales Tax

Jurisdiction - Validity of impugned VAT Audit Report - Merely because the statements were recorded in front of the second respondent, by itself, will not mean that the......
February 19, 2021 Case Laws Indian Laws

Right to be appointed / function as Chairperson Intellectual Property Appellate Board, till a new chairperson of Board is appointed - The applicant seeks extension of......
February 19, 2021 Case Laws Indian Laws

Right on power of attorney (POA) holder - Maintainability of a private complaint under Section 200 of the Code at the behest of the original complainant - on perusal of.....
February 19, 2021 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - Without discussing the evidence of complainant or accused in a proper perspective simply stating there are latches in the....
February 18, 2021 Case Laws GST

Cancellation of the Goods and Service Tax (GST) registration of the petitioner - This Court, therefor, does not wish to enter the domain of the authority and leaves all.....
February 18, 2021 Case Laws GST

Validity of summon order - Competent officer / authority u/s 6(2)(b) of CGST Act 2017 - Jurisdiction - The investigations being conducted by competent Officers against......
February 18, 2021 Case Laws GST

Attachment of bank account - One year passed - Section 83(2) - The respondents-Banks are directed to allow the petitioners to operate their bank accounts forthwith - HC
February 18, 2021 Case Laws GST

Summon Order - seeking to take instruction as to the basic documents required by the Inquiry Officer, who is holding an inquiry u/s 70 - petitioners allege that they are....
February 18, 2021 Case Laws GST

Blocking of petitioner’s credit ledger - no reasons assigned for such blockage - reasons to believe - Rule 86A - for the purposes of Rule 86A(3) which stipulates that......
February 18, 2021 Case Laws GST

Grant of Anticipatory Bail - GST officer - taking bribe - connivance in evasion of GST - If the dealer is sure that the goods sent in transit and the documents......
February 18, 2021 Case Laws Income Tax

Exemption u/s 11 - assessee is a charitable Trust and it was granted registration u/s 12A - Denial of exemption as assessee is charging exorbitant interest rates on the.....
February 18, 2021 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Capital gain on sale of property - Allegation of the AO that, return of income has not been filed voluntarily - There was a reasonable......
February 18, 2021 Case Laws Income Tax

Penalty levied u/s 271AAB - assessee in the return of income has disclosed income on account of undisclosed jewellery - The assessee has neither earned any business......
February 18, 2021 Case Laws Income Tax

Addition u/s 41(1) - additions towards sundry creditors as bogus - AO made the disallowance in question holding that the assessee had made payments in cash to 24 parties....
February 18, 2021 Case Laws Income Tax

Assessment of HUF - protective addition in the hands of the assessee - additional evidence - The petition disposed off with the directions that the petitioners have been....
February 18, 2021 Case Laws Central Excise

Maintainability of petition - availability of an equally alternative remedy stipulated under the Statute - The petition disposed off with the directions that the......
February 17, 2021 Circulars Customs

Sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR- 3B mismatch error - Circular
February 17, 2021 Case Laws Central Excise

SEZ unit - Eligibility of HSD/fuel for exemption from Central Excise Duty - The respondent has itself accepted this position as exemption is granted with demur to......
February 17, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Exemption u/s 11 - CIT(A) has categorically observed that no evidence had been brought on record to adduce that furnishing of inaccurate details.....
February 17, 2021 Case Laws Income Tax

Transfer of case u/s 127(2) - Jurisdiction in case of partners of partnership firm - the petitioner was required to disclose that its partners were residing at Faridabad....
February 17, 2021 Case Laws Income Tax

Transfer of case u/s 127(2) - Jurisdiction in case of partners of partnership firm - Once we find the partners of the petitioner to be residents of Faridabad and......
February 17, 2021 Case Laws Income Tax

Maintainability of appeal - ITAT dismissed the appeal on the ground of low tax effect being less than 10 lakhs - Board Circular No.21/2015 - Determination of tax effect.....
February 17, 2021 Case Laws Income Tax

Deduction claimed u/s 80IA(4)(iv)(c) - expenditure required to be capitalized or not - nature of expenditure on renovation and modernization in the books of accounts -......
February 17, 2021 Case Laws Income Tax

Deduction claimed u/s 80IA(4)(iv)(c) - There is no requirement of capitalization of expenditure on renovation and modernization in the books of accounts is condition......
February 17, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - The tribunal has not considered the provisions of Explanation 2(b) to Section 153 of the Act, by which the Assessing Authority is......
February 17, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Where the factual scenario of a case prima facie indicates claim of huge discount which is a matter of limited scrutiny and thus cry for......

1 ....85 86 87 888990 91 92 93........ 102

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N: Land Customs Stations and Routes for import and export of goods by lan...

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: Mandatory additional qualifiers in import declarations in respect of c...

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

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register