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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 4551 to 4600 of 5067 Records

1 ....88 89 90 919293 94 95 96........ 102

February 10, 2021 Case Laws Income Tax

Valuation of closing stock - Because the assessee is playing this direction/clarification in order to get the matter stated under the Vivad-se-Vishwas Scheme, in the......
February 10, 2021 Case Laws Customs

Grant of Bail - Evasion of Customs Duty - undervaluation of imported goods - fabricated invoices - the charge is yet to be filed and one of the accused persons namely......
February 10, 2021 Case Laws Customs

Extension of period of seizure beyond 6 months - Principles of Natural Justice - Jurisdiction - whether power under the first proviso under Section 110(2) of the Act of.....
February 10, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Cut of date for deferring IBC provisions due to COVID-19 - Financial Distress or not - The date of the initiation of the CIRP is the date on which a....
February 10, 2021 Case Laws Insolvency and Bankruptcy

TDS liability during the pendency of CIRP proceedings - Whether the provisions of u/s 194-IA of the Income Tax Act, 1961 are inconsistent with Section 53 (1) (e) of the.....
February 10, 2021 Case Laws Service Tax

SVLDRS - Eligibility of the declarant for making a declaration under the category of ‘investigation, enquiry or audit’ - acknowledgment or admission by the petitioner......
February 10, 2021 Case Laws Service Tax

Refund of Service Tax - time limitation - If there was any difficulty in submission the application, the appellant could have sought the help of the help desk but the......
February 10, 2021 Case Laws Central Excise

Special Audit u/s 14AA - Principles of Natural Justice - In interpreting Section 142 (2A) of the Income Tax Act, 1961, the Supreme Court had held that a special audit is....
February 10, 2021 Case Laws Central Excise

CENVAT Credit - supplementary invoice - Suppression of facts on the part of Supplier of goods or not - There is merit in the submission made by the appellant that in......
February 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - The Magistrate at the stage of taking cognizance and summoning is required to only consider whether a prima facie case has been made out for......
February 10, 2021 Case Laws Indian Laws

Seeking waiver of Ground Rent and port charges - Delay in Removal of goods from the Port premises within 30 days of their arrival - In the event the writ court concludes....
February 9, 2021 Case Laws GST

Works Contract - composite supply - earthwork exceeding 75% of the contract value - They broadly conform to the function of promoting urban forestry, protection of......
February 9, 2021 Case Laws GST

Inspection, search, seizure and arrest - Prohibition Order - Subsection (2) of Section 67 of the GST Act, 2017 - No notice has been issued till this date as contemplated....
February 9, 2021 Case Laws Income Tax

Levy of penalty levied u/s 271(1)(c) - The failure of the Assessing Officer to record such satisfaction makes the order levying penalty invalid and bad in law and such......
February 9, 2021 Case Laws Income Tax

Exemption u/s 11 - hundi receipts embedded with specific purpose of corpus donation u/s. 11(1)(d) - The foregoing legal maxim also does not apply here. The clinching......
February 9, 2021 Case Laws Income Tax

Exemption u/s 11 - status of the assessee trust - The assessee trust is irrevocable trust which is duly registered under section 12A and thus, eligible for exemption u/s....
February 9, 2021 Case Laws Income Tax

TDS u/s 192 - non deduction of TDS on Cash medical benefit to employees - treating the assessee as, “assessee in default" - time limit for issue of notice u/s 201 - the.....
February 9, 2021 Case Laws Income Tax

Validity of Orders passed u/s 201(1) and 201(1A) - period of limitation - retrospective applicability of the provisions - TDS u/s 192 - non deduction of TDS on Cash......
February 9, 2021 Case Laws Income Tax

Deduction of repairs & maintenance expenses - Revenue or capital expenditure - CIT(A) has deleted the disallowance without examining the details of expenses. In effect,.....
February 9, 2021 Case Laws Income Tax

Revision u/s 263 - accrual of income - Decree recognized interest on the decretal amount - AO has made specific inquiry and there was material on record before framing......
February 9, 2021 Case Laws Direct Taxes

Benami transactions/money laundering and evasion of income tax - Petitioners want to buttress their pleadings in the suit by extracting information from the Income Tax......
February 9, 2021 Case Laws Customs

Levy of Demurrage Charges - the second respondent was insisting that the petitioner should pay even for the period during which the department proceedings were pending......
February 9, 2021 Case Laws Direct Taxes

Prohibition of Benami Property Transactions - Petitioner wants this Court to do a roving enquiry into the affairs of the Registration Department and the business affairs....
February 9, 2021 Case Laws Central Excise

Refund of countervailing duty - Payment of CVD on return / re-import of goods - entitlement to take credit amount of CVD paid by them on return of the goods under Rule......
February 9, 2021 Case Laws Central Excise

Recovery of Central Excise Duty based on Audit Objections - CIRP Proceedings are pending - Upon hearing learned counsel for the parties and taking note of the Insolvency....
February 9, 2021 Case Laws Service Tax

Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of.....
February 9, 2021 Case Laws VAT and Sales Tax

Recovery proceedings - We are of the view that as the appeal and the stay application is yet to be adjudicated by the Tribunal, there should not be any further......
February 9, 2021 Case Laws VAT and Sales Tax

Correctness of the rejection of the application seeking refund - Time limitation - The Prescribed Authority is given the liberty to entertain such claims that may be......
February 8, 2021 Case Laws GST

Provisional attachment of goods - section 83 of CGST Act - The language of Section 83 of the Act is plain and simple. In the absence of any proceedings pending as on......
February 8, 2021 Case Laws GST

Provisional attachment of the immovable properties as well as the cash credit account of the writ-applicant - Section 83 of the SGST Act, 2017 - The provisional......
February 8, 2021 Case Laws Income Tax

Validity of order of Tribunal extending the stay beyond a period of 185 days - delay in disposing of the appeal is attributable to the assessee - Scope of Section......
February 8, 2021 Case Laws Income Tax

Penalty u/s 271E - Period of limitation - The assessee, on change of jurisdiction, requested for rehearing the case as provided in the proviso to section 129 of the Act.....
February 8, 2021 Case Laws Income Tax

Validity of reopening of assessment - no valid notice issued - A notice or an order without having signature of the person who issued such notice loses its relevance and....
February 8, 2021 Case Laws Income Tax

Penalty u/s 271D - amount accepted by the assessee in cash - advance received against sale of land - Section 269SS refers to the loan or deposit received in cash and......
February 8, 2021 Case Laws Income Tax

Characterization of income - Trading in shares - d 'capital gains' or 'business income' - While maintenance of capital and trading transactions as a separate category in....
February 8, 2021 Case Laws Income Tax

Expenditure Allowable u/s 37(1) - Disallowance of medical insurance premium paid for the family members of the employees of the company - it can hardly be said that the.....
February 8, 2021 Case Laws Income Tax

Addition u/s.56(2)(viii) - interest for delayed payment of compensation under the Land Acquisition Act - interest received by the assessee towards delayed payment of......
February 8, 2021 Case Laws Income Tax

Ad-hoc disallowance @ 7.5% on trading expenses - failure to submit the documents - As it is highly unlikely that the assessee would intentionally or deliberately not......
February 8, 2021 Case Laws Income Tax

Disallowance of Depreciation claimed on the machineries purchased at the end of the year - It is quite evident the machines were not only installed but ready to use as......
February 8, 2021 Case Laws Income Tax

TP Adjustment - Grant of negative working capital adjustment - Since the assessee does not have any working capital risk, the question of negative working capital does......
February 8, 2021 Case Laws Income Tax

Income accrued in India - Reimbursement of expenses as “not income” - royalty or fees for technical services - Since the payment in the case of the assessee was neither.....
February 8, 2021 Case Laws Customs

Benefit of conversion from Drawback scheme to DFIA scheme - applicability of benefit at any time for the clearances which had taken place almost four years back - It is.....
February 8, 2021 Case Laws Insolvency and Bankruptcy

Whether the leasehold land of the Corporate Debtor can be scheduled into the Liquidation Estate of the Corporate Debtor? - Since, the Building/ hospital is situated in......
February 8, 2021 Case Laws Service Tax

Rejection of application (declaration) filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - The decisions of rejecting the application by......
February 8, 2021 Case Laws VAT and Sales Tax

Refund of the amount recovered during the search - There is no legal justification for withholding the amount referred to above, which is otherwise refundable to the......
February 8, 2021 Case Laws VAT and Sales Tax

Legality and validity of the order of attaching the bank account of the writ-applicant in exercise of power u/s 44 of the GVAT Act - he plain reading of the aforesaid.....
February 6, 2021 Case Laws GST

Grant of Anticipatory Bail - fake invoices through various firms, floated/ managed either directly by them or by putting convenient people to manage their affairs - It......
February 6, 2021 Case Laws GST

Confiscation of goods or conveyance and levy of penalty u/s 130 - The writ-applicant shall file his reply and shall make his case good for the purpose of getting notice.....
February 6, 2021 Case Laws Income Tax

TDS u/s 194C - commission to the newspaper vendors and to advertisement agent - the dealings between the Assessee and the advertising agencies were on a principal-to-......
February 6, 2021 Case Laws Income Tax

Revision u/s 263 - This is also not a case where the Commissioner failed to undertake inquiry in the course of the exercise of revisional jurisdiction. It is only in......

1 ....88 89 90 919293 94 95 96........ 102

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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...

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

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

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

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

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

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 ...

A: Director Identification Number