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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 4601 to 4650 of 5067 Records

1 ....89 90 91 929394 95 96 97........ 102

February 6, 2021 Case Laws Income Tax

Revision u/s 263 - Even though the ld. CIT was rightfully entitled to take recourse to the Explanation 2, but thereafter he needed to bring the case with in any one or......
February 6, 2021 Case Laws Income Tax

Capital or revenue loss - non-recovery of advances given by the assessee for acquiring immovable property - Classification of this expenditure as capital in nature in......
February 6, 2021 Case Laws Income Tax

Unexplained closing stock - discrepancy of the actual stock and the stock as recorded in the books of account - The survey was done in the presence of the assessee and......
February 6, 2021 Case Laws Income Tax

Additions made u/s 69 towards the source of purchase of land - On merits, we find that once the summons have been issued and these persons have appeared and given their.....
February 6, 2021 Case Laws Income Tax

Purchase of two industrial plots of land - addition as Income from other sources u/s 56(2)(vii)(b)(ii) - the fact that the proviso is applicable in the instant case does....
February 6, 2021 Case Laws Income Tax

Reopening of the assessment u/s 147 - excess claim of deduction u/s.80JJAA - reopening of assessment is not based on sound footing and hence the impugned assessment......
February 6, 2021 Case Laws Income Tax

Deduction u/s. 80IB(10) - housing projects - land owner - It has not established either before the lower authorities or before us that it had undertaken developmental......
February 6, 2021 Case Laws Income Tax

Levy of penalty u/s. 272A(2)(k) - delay in preparation and delivery to the prescribed returns if the prescribed form is caused on account of non-availability of the......
February 6, 2021 Case Laws Customs

Refund claim of market value of gold - Here is the case where the departmental action of confiscation of seized goods came to be set aside by the CESTAT but by the time.....
February 6, 2021 Case Laws Customs

Levy of penalty - There is no allegation in the show cause notice in respect of the test certificate produced by the appellant. The mere allegation is that the appellant....
February 5, 2021 Case Laws GST

Valuation - The applicant (supplier) and the recipients are not related and the price is the sole consideration. Therefore the value of the taxable supply of manpower......
February 5, 2021 Case Laws GST

Classification of services - rate of GST - providing security guards and housekeeping services to Kuvempu University, Shivamogga - The Kuvempu University is an......
February 5, 2021 Case Laws GST

Levy of GST - Export of Supply of services or not - providing business promotion services on behalf of the foreign company, as an agent, by utilizing his medical......
February 5, 2021 Case Laws GST

Classification of services - HSN Code - Healthcare services or not - The services provided by the applicant, as explained earlier is not in connection with the diagnosis....
February 5, 2021 Case Laws GST

Grant of Bail - fraudulent availment of ITC upon the strength of fake invoices providing fabricated information on E-way bill portal - Considering the peculiar health......
February 5, 2021 Case Laws Income Tax

Exemption u/s 11 - delay in filing the Form no.10 - Condonation of delay u/s.119(2)(b) - the benefit of exemption should not be denied merely on account of delay in......
February 5, 2021 Case Laws Income Tax

TP Adjustment - negative working capital adjustment shall not be made in case of a captive service provider as there is no risk and it is compensated on a total cost plus basis. - AT
February 5, 2021 Case Laws Income Tax

Deemed dividend u/s. 2(22)(e) - the loans and advances were made as inter corporate deposits in ordinary course of its business which are not subject to the provisions......
February 5, 2021 Case Laws Income Tax

Taxability of share premium collected by assessee u/s.56(2)(viib) - fair market value of shares - when the assessee has substantiated share price to the satisfaction of.....
February 5, 2021 Case Laws Income Tax

Unexplained cash credit u/s 68 - non-existing liability - AO as well as the ld.CIT(A) without considering reconciliation filed by the assessee along with necessary......
February 5, 2021 Case Laws Income Tax

Addition u/s 69 - When the AO does not know as to who is the broker to whom alleged amount is given, AO was not justified in making estimate based on general information....
February 5, 2021 Case Laws Income Tax

Disallowance of interest expenditure in the hands of partner - investment as capital in the business of the partnership firm - Absence of earning any interest income on.....
February 5, 2021 Case Laws Income Tax

Addition u/s 43B - Bonus - Disallowance of provision for management incentive performance reward - the payment under the good work reward does not constitute bonus......
February 5, 2021 Case Laws Income Tax

Addition u/s 68 - Cash credit surrendered - Income erroneously offered by the assessee in current AY - The above said credits/ amount were not received during the......
February 5, 2021 Case Laws Service Tax

Refund of lying unutilized in their CENVAT credit account - at the time of availement of the cenvat credit, it was never disputed that the appellant is not entitled to......
February 5, 2021 Case Laws Service Tax

Continuation of proceedings after death or adjudication as an In-solvent of a party to the appeal or application - as per Rule 22 of the Customs, Excise and Service Tax.....
February 5, 2021 Case Laws Service Tax

Maintainability of appeal - time limitation - time spent before wrong fora to be excluded from limitation period or not? - if the appeal was filed wrongly before the......
February 5, 2021 Case Laws Service Tax

Levy of Service tax - tolerating an act of electricity consumers - amount of late payment surcharge, meter rent and supervision charges received by the appellant from......
February 5, 2021 Case Laws Indian Laws

Dishonor of Cheque - Insufficiency of funds - The petitioner has not been able to discharge the initial burden on him to rebut the presumption under Section 118 of the N....
February 4, 2021 Case Laws GST

De-freezing the bank account of petitioner - fraudulent availment of the ITC - Petition disposed off while granting them liberty to file their objections, under Rule......
February 4, 2021 Case Laws GST

Refund of amount towards IGST - as on date on account of such amendment in operation, the writ applicants have Nil balance of IGST in its electronic credit ledger and......
February 4, 2021 Case Laws GST

Refund of unutilised input tax credit - interest for delayed payment of refund - In view of the categorical assertion made by the learned counsel representing the......
February 4, 2021 Case Laws Income Tax

TP Adjustment - associated enterprise or not - it is evident that sub-Sections (1) and (2) of Section 92A of the Act are interlinked and have to be read together. In......
February 4, 2021 Case Laws Income Tax

TDS u/s 194A - interest paid to various members of the Society - No doubt, by the Finance Act, 2015 which entered into force with effect from 01.06.2015, clause (v) of......
February 4, 2021 Case Laws Income Tax

Addition u/s 40A(2) - remuneration paid to the Managing Director nearly 90% of the returned income of the assessee company - Commissioner of Income Tax (Appeals) as well....
February 4, 2021 Case Laws Income Tax

Revision u/s 263 - As seen from the assessment order that the AO had made enquiries in respect of the cost of construction and it cannot be said that no query was raised....
February 4, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - reopening after expiry of four years - Original assessment have been passed under section 143(3) on Dated 14.12.2011 and A.O. recorded.....
February 4, 2021 Case Laws Income Tax

Disallowance of payments as penal in nature - compensatory payment made by assessee/retained from the sale proceeds by monitoring committee on the directions of Supreme.....
February 4, 2021 Case Laws Income Tax

Prior Period Expenditure - The amount representing CENVAT credit on PSF / UDF and advertisement expenses were wrongly offered as income in assessment years 2010-11 and......
February 4, 2021 Case Laws Income Tax

Revision u/s 263 - the ld. PCIT had alleged that the ld. AO had not made any enquiry at all on the issue of long term borrowings and other current liabilities. It is not....
February 4, 2021 Case Laws Customs

Smuggling - Gold - distinct offences or not - It is true that every act of smuggling may not be covered under the definition of Terrorist act and only such smuggling of.....
February 4, 2021 Case Laws Insolvency and Bankruptcy

Financial Creditors or not - a person having only security interest over the assets of corporate debtor, even if falling within the description of 'secured creditor' by.....
February 4, 2021 Case Laws Insolvency and Bankruptcy

Jurisdiction - power of Tribunal to review its own order - Power of Review has to be granted by statute and the ‘power of Review’ is not an inherent power and therefore.....
February 4, 2021 Case Laws VAT and Sales Tax

Refund of tax paid on purchase of inputs - inputs disallowed - The order passed by the Joint Commissioner of Commercial Taxes cannot be said to be erroneous. The......
February 4, 2021 Case Laws Indian Laws

Dishonor of Cheque - Partnership firm - vicarious liability - Non working Partner was in charge of the affairs of the firm or not - a private document like the......
February 3, 2021 Case Laws Income Tax

Penalty u/s 271DA for violating the provisions of Section 269ST - Settlement Commission, under the proviso to Section 245F(2), with effect from 1st November, 2019 when......
February 3, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - failure to file the ITR - while filing a return an assessee is not bound or obliged to disclose any information in relation to any fact....
February 3, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - As examined the belief of the Assessing Officer to a limited extent to look into whether there was sufficient or any tangible materials....
February 3, 2021 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - The entire basis for reopening the assessment is on the premise that there was a cash transaction of a huge amount, and......
February 3, 2021 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - deferred tax asset written off debited in the profit and loss account as exceptional item but the same has not been disallowed in the......

1 ....89 90 91 929394 95 96 97........ 102

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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...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...