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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 4501 to 4550 of 5067 Records

1 ....87 88 89 909192 93 94 95........ 102

February 13, 2021 Case Laws Indian Laws

Condonation of delay in filing appeal - appealable order or not - an appeal under section 37(1)(c) of the Arbitration Act, 1996 would be maintainable against an order......
February 13, 2021 Case Laws Customs

Validity of SCN - Non-adjudication of show cause notice within reasonable period - Both members of CESTAT have different opinion on application of ratio of decision in......
February 12, 2021 Circulars GST

Instructions/Guidelines regarding procedures to be followed during Search Operation - Instructions
February 12, 2021 Case Laws GST

Compensation on account of inter alia the loss in revenue triggered by reduced toll collections once GST was implemented w.e.f. 1-7-2017, along with future interest -......
February 12, 2021 Case Laws GST

Grant of Bail - fake invoices without supply of goods - fraudulent availment of ITC - entire record is in the custody of department. - At this stage, no entity will be......
February 12, 2021 Case Laws Income Tax

Income accrue or arise, or deemed to accrue or arise in India - It was admitted that the applicant conducts seismic surveys offshore for which it requires seismic......
February 12, 2021 Case Laws Income Tax

Disallowance of expenditure on account of the weighing and unloading charges - If the Assessing Officer had any doubt with regard to the genuinity of any one of the......
February 12, 2021 Case Laws Income Tax

Non-deduction of TDS on commission paid for sale of property - Invoking provisions of section 40(a)(ia) while computing income under the head “Capital Gain” - the......
February 12, 2021 Case Laws Income Tax

Exemption u/s 11 - charitable activity u/s 2(15) - cancellation of registration u/s 12AA - the assessee submitted that the same were directly deposited in the in the......
February 12, 2021 Case Laws Income Tax

Exemption u/s 11 - cancellation of registration u/s 12AA - The issues raised in the show cause notice dated 6.12.2018 issued by Ld. PCIT are not relevant for......
February 12, 2021 Case Laws Income Tax

Nature of receipt - Compensation received for pre-closure of contract manufacturing agreement is in the nature of capital receipt paid for loss of profit from business /....
February 12, 2021 Case Laws Income Tax

Disallowance of tax credit / service tax written off - disallowance made by the AO for the refund of input service tax written off - Prior period item - When the input......
February 12, 2021 Case Laws Income Tax

Unexplained investment u/s. 69 - DDIT (Inv.) could not have referred the question of cost of construction/valuation of the assessee’s building to the Valuation Officer......
February 12, 2021 Case Laws Income Tax

Addition u/s 40A(2)(b) - purchases made by the assessee from related party - The department itself having accepted the price/value of the impugned transaction in the......
February 12, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - such provision of services and it subsequent revision may result in disallowance of the expenditure but certainly it cannot lead to levy of......
February 12, 2021 Case Laws Income Tax

TDS u/s 194C - payment was made to goldsmiths for making charges - The payment made was less than ₹ 20,000/- and aggregate payment does not exceed the sum of......
February 12, 2021 Case Laws Income Tax

Non deduction of TDS against the interest - if the AO is satisfied that both the customers have shown their interest income received from the assessee bank in their......
February 12, 2021 Case Laws Customs

Seeking reimbursement / refund of “Amount paid twice” - The State is not expected to get itself unduly enriched by erroneous or forced or inadvertent payments of money......
February 12, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - the operational creditor is a sole proprietorship firm and would fall within the definition of a person. An Operational Creditor means a person to......
February 12, 2021 Case Laws Service Tax

CENVAT Credit - input services - laying pipeline - transportation of gas through pipeline - The fundamental objection of the revenue is that pipelines are immovable......
February 12, 2021 Case Laws Service Tax

Levy of penalty u/s 78 of the Finance Act, 1994 - No independent reasons have been given by the first appellate authority to confirm the penalty under Section 78 of the.....
February 12, 2021 Case Laws Central Excise

Deletion of penalty - assuming “bonafides” - the Department took more than 2-1/2 years to issue show cause notice when they were fully aware that the CENVAT credit was......
February 12, 2021 Case Laws Central Excise

Refund of accumulated CENVAT Credit - goods have been supplied to a project awarded under ICB, treating such supplies to be deemed exports - export goods or not - In......
February 12, 2021 Case Laws VAT and Sales Tax

Levy of penalty under Section 27(3)/27(4) of TNVAT Act - Any alleged admission before the Inspecting Authority cannot be put against the assessee because the Assessing......
February 12, 2021 Case Laws VAT and Sales Tax

Re-assessment of tax - demand of tax - The apposite order of reassessment, as, embodied in Annexure P- 12-A, displays qua an allusion being made to the audit......
February 12, 2021 Case Laws Indian Laws

Dishonor of Cheque - Jurisdiction - Once the 2nd Appellant had admitted his signatures on the cheque and the Deed, the trial Court ought to have presumed that the cheque....
February 12, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - The facts as stated by the applicant will have to be duly proved during trial and bald assertions cannot be accepted at the....
February 12, 2021 Case Laws Indian Laws

Cheating - allegation is that the petitioner had given a false statement before the Revenue Authorities - The best allegation against the petitioner is that he......
February 11, 2021 Case Laws GST

Constitution of State Bench of GST Tribunal - Interpretation of Section 109(6) of the CGST Act/ U.P. GST Act - The proposal of the State Government for creation of State....
February 11, 2021 Case Laws GST

Carry forward of amount lying in petitioner’s Cenvat account credit when the GST was introduced - The petitioner cannot be deprived of the benefit of claiming the credit....
February 11, 2021 Case Laws GST

Initiation of recovery proceedings - time limitation - Section 78 of Gujarat GST Act - Section 75(4), referred to above, makes it abundantly clear that an opportunity of....
February 11, 2021 Case Laws GST

Validity of ex parte order of cancellation of GST registration of the petitioner - Petitioner could not furnish his reply as no date or time was indicated therein. As......
February 11, 2021 Case Laws Income Tax

Allowability of set off of business loss against the interest income - as per section 71(1) of the Act, assessee is entitled to set off business loss with income from......
February 11, 2021 Case Laws Income Tax

Characterization of income - license fee received by the assessee for licensing a fully furnished hotel along with license to run the hotel is a business receipt, which.....
February 11, 2021 Case Laws Income Tax

Estimation of income - Bogus purchases - Specific information received from the Sales Tax Department to indicate that certain purchases made by the assessee were......
February 11, 2021 Case Laws Income Tax

Rectification u/s 254 - Maintainability of appeal on low tax effect - both CBDT Circular no. 23 of 2019 and special order dated 16.09.2019 were not in existence and thus....
February 11, 2021 Case Laws Customs

Non-clearance of goods on the ground that verification / enquiry is pending - Origin of Goods - petitioner had been asked to opt or request for provisional assessment......
February 11, 2021 Case Laws Service Tax

Rejection of declaration under SVLDRS - when there is a provision for granting personal hearing in a case where the declarant disputes the estimated amount, it would be.....
February 11, 2021 Case Laws Indian Laws

Dishonor of Cheque - duties and rights of Director on behalf of the company - It is not being disputed that said cheque was dishonoured due to 'account closed'. The......
February 11, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficient funds - privity of contract - where the person committing an offence under Section 138 of the N.I.Act is a company, every person, who,.....
February 11, 2021 Case Laws Customs

Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally.....
February 11, 2021 Case Laws Service Tax

Works Contract - Classification of services - Scope of Show Cause Notice (SCN) - the Commissioner was not justified in confirming the demand of service tax under the......
February 10, 2021 Case Laws GST

Provisional attachment of escrow bank account - shares of the petitioner / contractor - Joint Escrow account opened by the Principal - GST Evasion - we lift the......
February 10, 2021 Case Laws GST

Grant of Bail - wrongful availment of input tax credit - When the material available on record is viewed from this angle it becomes clear that the contention raised on......
February 10, 2021 Case Laws GST

Detention of vehicle alongwith goods - mistake in E-way bill - E-way bill in which by mistake erroneously entered its own name in the column of consignee - The......
February 10, 2021 Case Laws Income Tax

TP Adjustment - tested party for the purpose of determination of Arm's Length Price - Revenue seeks to pin the assessee based upon the auditor's certification as filed......
February 10, 2021 Case Laws Income Tax

Validity of notice issued u/s 153C - recording of satisfaction note - In the satisfaction note, it has been recorded that the version put forth by the searched person......
February 10, 2021 Case Laws Income Tax

Income accrued in India - PE in India - computers installed at the premises of the subscriber constitute a PE of the assessee in India in terms of Article 5 (1) of......
February 10, 2021 Case Laws Income Tax

TP Adjustment - re-computing the Arm’s Length price (ALP) of Salary payments made to related parties - payment of remuneration to the related persons - the employees......
February 10, 2021 Case Laws Income Tax

Penalty levied under section 271AAB of the Act on cash advances - the deeming fiction so envisaged in section 69 and 69B cannot be extended and applied automatically in.....

1 ....87 88 89 909192 93 94 95........ 102

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F: Stock damaged in recent floods

F: Time limit to upload Form GST MOV-09 on GST portal

F: Merger of two GSTIN in the same State - Procedure to be followed

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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...

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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...

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

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

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...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...