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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 4451 to 4500 of 5067 Records

1 ....86 87 88 899091 92 93 94........ 102

February 17, 2021 Case Laws Income Tax

Exemption u/s 11 - The advance was given in the normal course of activity of the trust for purchase of uniforms and coats for which necessary evidences including bill......
February 16, 2021 Case Laws GST

There is no such obligation on the Central Board of Indirect Taxes and Customs (CBITC) and the counsel for the petitioner has not cited any authority holding so, to......
February 16, 2021 Case Laws GST

Release of goods - Sale of goods through broker - Broker is not tracable - Purchaser refused to admitting the transaction with the applicant - Let the proceedings with......
February 16, 2021 Case Laws GST

Opening of the GST Common Portal so as to enable the petitioner to claim the benefit of the input credit - A mandamus is issued directing the GST Council to consider the....
February 16, 2021 Case Laws Income Tax

Capital gain - JDA entered - Transfer u/s 2(47) - We are not in agreement with the argument of the learned AR that the transfer took place in the assessment year......
February 16, 2021 Case Laws Income Tax

Unexplained investment u/s 69 - cash deposit - the alleged transactions of cash deposits and corresponding entries of cheque issued were not in the nature of any......
February 16, 2021 Case Laws Income Tax

Disallowance under Section 40(a)(ia) - provision for expenses under the head ‘repairs and maintenance’ on which tax was not deducted at source - TDS on contingent......
February 16, 2021 Case Laws Income Tax

Bogus purchases - AO’s observation that none of the architects can find out the actual material, steel bars used construction of any building of 2 to 3 years cannot be......
February 16, 2021 Case Laws Income Tax

Adding same income twice - interest income - if interest income is excluded from profit & loss account, the business loss would increase further. However, the same would....
February 16, 2021 Case Laws Income Tax

Unexplained share application money u/s 68 - the ld. CIT (A) has duly satisfied himself as the assessee and the parties could provide documents relating to identity,......
February 16, 2021 Case Laws Customs

Smuggling - Gold - It is true that the conduct of the appellants was suspicious - But, the Officers did not have a reasonable belief in the first place to assert that......
February 16, 2021 Case Laws SEBI

Winding up of mutual fund scheme - Procedure and manner of winding up - For the purpose of clause (c) to Regulation 18(15), consent of the unitholders would mean consent....
February 16, 2021 Case Laws Insolvency and Bankruptcy

As per Section 19(2) of the IBC, 2016, it is made clear that this Tribunal (NCLT) can direct such personnel or other person to comply with the instructions of the......
February 15, 2021 Case Laws GST

Seeking directions to have access to the GST common portal to enable him to upload the returns for the period from the date of implementation of the GST Act - He failed.....
February 15, 2021 Case Laws GST

Input Tax Credit - blocking of its electronic credit ledger due to non-filing of GSTR-3B by its vendor though GSTR-I was filed by him - the petitioner should subject......
February 15, 2021 Case Laws Income Tax

Loss arising from sale of subject land - Section 50C applicability - the assessee had certain rights under the agreement - from the clear plain and unambiguous language.....
February 15, 2021 Case Laws Income Tax

Levy of penalty u/s 221 - Error / Mentioning of wrong AY in the penalty order - Financial incapacity of an assessee to pay the tax - Year of assessment - The aforesaid......
February 15, 2021 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - unaccounted cash transactions - It can thus be seen that the Assessing Officer had analyzed the voluminous material......
February 15, 2021 Case Laws Income Tax

LTCG - Exemption u/s 54 - booking of flat with private builders - The provisions of section 54 nowhere prescribe construction of the house should be completed. The prime....
February 15, 2021 Case Laws Income Tax

TDS u/s 194H - Disallowance of expenditure incurred on trip scheme - the scheme is closely linked to assessee's business activity. It is also a fact that the assessee......
February 15, 2021 Case Laws Income Tax

TP Adjustment - International transaction - The only promise made by the assessee is, it will not make any divestment of the shares during the currency of the loan. In......
February 15, 2021 Case Laws Income Tax

TP Adjustment - When foreign exchange loss is to form part of the total base of the taxpayer for the purpose of charging a mark up to its AEs as it drives income from......
February 15, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - a case of furnishing of inaccurate particulars of income has not been made out against the assessee. - Though, similar disallowances were made by....
February 15, 2021 Case Laws Income Tax

Disallowance expenditure debited under the head “Can-viroment Expenses A/c” as “Corporate Social responsibilities” expenditure - amendment being effective from......
February 15, 2021 Case Laws Customs

Refund of special additional duty of customs - It is unfathomable as to why the litigant be tossed from one office to another and wait for their legitimate dues only......
February 15, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Undisclosed purchase of land - the fact was discovered by the Assessing Officer on the basis of the report of District Registrar - the.....
February 15, 2021 Case Laws Customs

Are Goods liable for confiscation and penalty on the importer justified? - Time and again it has been held by various authorities that mere misclassification of goods,......
February 15, 2021 Case Laws Service Tax

Valuation - scope of the term 'consideration' - inclusion of cost of free supply diesel made by M/s ONGC in the value of taxable service for running the drilling vessel.....
February 13, 2021 Case Laws GST

Seeking anticipatory bail - Husband of the applicant was arrested but applicant was released on the same day - Admittedly, the export made by the companies of the......
February 13, 2021 Case Laws GST

Interest on delayed payment of GST - CBIC has clarified that the Notification No. 63/2020-Central Tax dated 25th August 2020 relating to interest on delayed payment of......
February 13, 2021 Case Laws GST

Exclusion of ice cream from the benefits of Composition Scheme under Section 10 of CGST Act - violation of the spirit of Articles 14 and 19 of the Constitution of India.....
February 13, 2021 Case Laws GST

Exemption from GST - transmission or distribution of electricity - Through circular it was clarified that certain activities shall be taxable - Vires of para 4(1) of the....
February 13, 2021 Case Laws GST

Grant of anticipatory bail - The offence of fake ITC bill u/s 132 is not dependent upon the adjudication proceedings. Considering the seriousness of offence and the......
February 13, 2021 Case Laws Income Tax

Prayer for remand - Tribunal upon reconsideration of the factual position, found no justifiable reason to accept the prayer of the assessee to remand the matter to the......
February 13, 2021 Case Laws Income Tax

Depreciation on roads developed and maintained by the assessee - Tribunal were right in holding that the development done by the assessee by forming the road would......
February 13, 2021 Case Laws Income Tax

TDS u/s 194H OR 192 - Addition u/s 40(i)(a) - TDS was not deducted on pigmy deposits commission - the authorities below could not have treated the payment made by......
February 13, 2021 Case Laws Income Tax

Nature of expenditure incurred on building taken on lease - expenses of Repairs & Maintenance debited to Profit & Loss Account - it is quite clear that the assessee is......
February 13, 2021 Case Laws Income Tax

Addition u/s 68 as accommodation entries - long term capital gain on sale of shares as sham/bogus transaction - Mere suspicion cannot be a ground for treating the......
February 13, 2021 Case Laws Income Tax

Addition u/s 68 - suspicious sale transaction in shares (penny scrip) - bogus LTCG - The assessee merely acted on the basis of such market information and happened to......
February 13, 2021 Case Laws Income Tax

Penalty 271(1)(c) - if the contention of the Revenue is accepted, then in case of every Return where the claim made is not accepted by Assessing Officer for any reason,.....
February 13, 2021 Case Laws Income Tax

Exemption u/s 11 - violation of the provision of Section 13(1)(c) on account of payment of remuneration to specified person - In the event of any violation of provision.....
February 13, 2021 Case Laws Income Tax

Income accrued in India - Taxability as Royalty income - the income earned by the assessee from sale of software, either directly to the customers in India or through......
February 13, 2021 Case Laws Customs

Provisional release of the exportable goods - insistence on bank guarantee or revenue deposit equal to the amount declared free on board of the goods plus the probable......
February 13, 2021 Case Laws Customs

Seeking to demand duty on the lost quantity of the mixed scraps - export of goods in violation of Letter of Permission and In Bond Manufacturing License - The control......
February 13, 2021 Case Laws Customs

Duty Drawback - conversion of shipping bill - the tribunal has rightly recorded the finding that the claim of the appellant for conversion of shipping bill is based on......
February 13, 2021 Case Laws Customs

Availment of fraudulent Special Focus Market Scheme (SFMS) benefits - Since the matter is at the stage of SCN, which in our prima facie opinion is not time barred,......
February 13, 2021 Case Laws Service Tax

Rejection of declaration under SVLDRS - The object of the scheme is to encourage persons to go for settlement who had bonafidely declared outstanding tax dues prior to......
February 13, 2021 Case Laws Service Tax

Jurisdiction to impose penalty for late filing of return - Levy of late fee payable under Rule 7C of the Service Tax Rules, 1994 - The petitioner has not made out a case....
February 13, 2021 Case Laws Service Tax

Extended period of limitation - It is pertinent to mention here, that in the show cause notice itself no allegations of fraud collusion, misstatement or suppression of......
February 13, 2021 Case Laws VAT and Sales Tax

Raising unpaid tax demands - recovery of short paid tax - According to the AO, the petitioner could not have excluded the discounts passed on to the dealers from his......

1 ....86 87 88 899091 92 93 94........ 102

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A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

F: Labour Cess applicable on cost of construction without GSt or gross cost

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories