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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 4651 to 4700 of 5067 Records

1 ....90 91 92 939495 96 97 98........ 102

February 3, 2021 Case Laws Income Tax AT

Company Challenges Disallowance of Deduction u/s 35(1)(ii) After Donee's Approval Rescinded; No Refund Evidence Found.
February 3, 2021 Case Laws Income Tax AT

Late Miscellaneous Applications u/s 254(2) of Income Tax Act Are Not Acceptable Due to No Delay Condonation Provision.
February 3, 2021 Case Laws Income Tax AT

Assessing Officer's claim on Permanent Establishment's business risks lacks specific FAR analysis; coordinate benches disapprove generalization.
February 3, 2021 Case Laws Customs HC

Court Orders Refund of Duties Paid Under Protest; No Proof of "Unjust Enrichment" Required Per Sections 129E and 35F.
February 3, 2021 Case Laws Customs HC

Court Denies 12% Interest on Refund, Grants Interest per Section 129EE of Customs Act for Pre-Deposits.
February 3, 2021 Case Laws Customs HC

High Court Confirms Tribunal's Decision: No Misrepresentation in License Use, Export Obligations Met, No Breach of User Condition.
February 3, 2021 Case Laws Insolvency and Bankruptcy SC

Section 21(2) of IBC: Related Party Financial Creditors Barred from CoC to Prevent Manipulation and Ensure Fairness.
February 3, 2021 Case Laws Service Tax HC

Assessment Required Before Service Tax Demand u/s 73A(3) of Finance Act, 1994, Says Review of Section 73A(5.
February 3, 2021 Case Laws Service Tax AT

Tool Kits Taxability Dispute: No Service Tax Demand Due to Exclusive Use by Associated Companies, Revenue Lacks Contrary Evidence.
February 3, 2021 Case Laws Central Excise AT

Debate on Valuation Rules: Should Rule 4 or Rule 8 Apply to Goods Cleared to Sister Units?
February 3, 2021 Case Laws Indian Laws HC

Court Orders GNCTD to Pay Outstanding Retainership Fees to Lawyer Within One Month.
February 2, 2021 Case Laws Income Tax HC

Directors require specific allegations for prosecution under Income Tax Act Section 277; automatic charges not permitted.
February 2, 2021 Case Laws Income Tax HC

Jurisdictional Issues u/s 277: Magistrate Must Record Reasons for Skipping Inquiry in Absence of Permanent Residence.
February 2, 2021 Case Laws Income Tax AT

Unexplained Cash Deposit u/s 69A: Inconsistencies in Explanations Fail to Justify Source During Demonetization Period.
February 2, 2021 Case Laws Income Tax AT

Forfeited Earnest Money from Contractors Classified as Capital Receipt, Reducing Project Costs Before Operations Begin.
February 2, 2021 Case Laws Income Tax AT

PCIT cannot deem AO's order erroneous due to disagreement if thorough enquiries were conducted, per Section 263 of Income Tax Act.
February 2, 2021 Case Laws Income Tax AT

Section 263 Revision Overruled: Assessee Proves Share Capital Genuineness u/s 68, Errors in Revenue's Claim Highlighted.
February 2, 2021 Case Laws Income Tax AT

Interest on Late TDS Payment Considered Damages, Not Expense; Incorrect Use of Section 37(1) Overturned.
February 2, 2021 Case Laws Service Tax SC

Court Denies Union of India's Appeal Due to Delay, Emphasizes Importance of Filing in Correct Forum.
February 2, 2021 Case Laws Service Tax AT

Supreme Court to Decide if Free Items Should Be Included in Service Tax Valuation Per Bhayana Builders Case.
February 2, 2021 Case Laws VAT and Sales Tax SC

Interpreting Entry Tax Laws: Casual Traders and Transaction Classifications u/s 13(2) of General Clauses Act, 1897.
February 2, 2021 Case Laws Wealth-tax AT

Wealth Tax Reassessment: Vacant Urban Land Excluded Without AO Evidence of Structure, Contradicting Joint Development Agreement.
February 2, 2021 Notes Indian Laws

Finance Bill 2021: New TDS Rule on High-Value Goods Purchases to Boost Tax Compliance and Curb Evasion.
February 2, 2021 Notes Indian Laws

Finance Bill 2021 enforces higher TDS/TCS rates for non-filers to boost tax compliance from July 1, 2021.
February 2, 2021 Notes Indian Laws

Finance Bill 2021 amends Customs Tariff Act 1975, revises duty rates, exemptions, and aligns with global trade practices.
February 2, 2021 Notes Indian Laws

Finance Bill 2021 amends Customs Act 1962 to boost compliance, enforce penalties, streamline disputes, and enhance tech in trade.
February 2, 2021 Notes Indian Laws

Finance Bill 2021 amends IGST Act 2017 to streamline tax processes, modify supply provisions, and clarify zero-rated refunds.
February 2, 2021 Notes Indian Laws

Finance Bill 2021 amends CGST Act 2017 to impact input tax credit, invoice rules, supply scope, and compliance.
February 1, 2021 Case Laws GST HC

Court Denies Bail; Challenge to Sections 132 and 69 Not Sufficient; No Interrogation Argument Rejected.
February 1, 2021 Case Laws GST HC

Court Orders Reopening of Portal or Manual Filing for GST TRAN-1 Correction Due to Human Error.
February 1, 2021 Case Laws Income Tax HC

Reopening Tax Assessments Requires Valid Reason, Not Just Opinion Change: Section 147 Interpretation Clarified in Recent Case.
February 1, 2021 Case Laws Income Tax HC

High Court Confirms Eligibility for Section 80IA Tax Deduction for Cargo Handling Contract with BIAL.
February 1, 2021 Case Laws Income Tax HC

Tribunal Rules No Agricultural Income for Assessee Due to Lack of Agricultural Land and Activities.
February 1, 2021 Case Laws Income Tax AT

Cloud Hosting Income Misclassified as Royalty; No Tax in India per Indo-US DTAA, Lacks Permanent Establishment.
February 1, 2021 Case Laws Income Tax AT

Commissioner Invokes Section 263, Orders Fresh Inquiry After AO's Failure to Probe Account Discrepancies.
February 1, 2021 Case Laws Income Tax AT

Court Rules TDS on Leave Fare Concession Invalid; Employer's Income Estimation Found Reasonable u/s 192.
February 1, 2021 Case Laws Income Tax AT

Section 68 Dispute: Tax Assessments Questioned Due to Lack of Evidence; Loan Creditors' Source Explanations Overlooked.
February 1, 2021 Case Laws Income Tax AT

Section 68: Share Application Money Found Legitimate; CIT(A) Confirms Sufficient Funds and Genuine Transaction.
February 1, 2021 Case Laws Income Tax AT

Income Tax Act: Statements u/ss 153A and 132(4) require proof and cross-examination to affect third parties.
February 1, 2021 Case Laws Income Tax AT

Taxpayer Can Claim Acquisition Costs Despite Reporting Errors, Officer's Rejection Deemed Incorrect by Law.
February 1, 2021 Case Laws Income Tax AT

Overdue Interest from FY 1996-97 Not Recognized as Income Due to Uncertainty in Collection; Not Claimed as Bad Debt.
February 1, 2021 Case Laws Customs AT

Significant Delays in Container Release Affect Exporters and Revenue: Impact on Drawbacks, ROSL, and IGST Refunds.
February 1, 2021 Case Laws Service Tax HC

High Court Invalidates CAG's Authority to Audit u/r 5A of Service Tax Rules, Quashes 2019 Audit Notice.
February 1, 2021 Case Laws Service Tax HC

High Court Rules CAG Cannot Conduct Service Tax Audits on Private Companies u/s 16 of CAG Act 1971.
February 1, 2021 Case Laws Service Tax HC

Court Urges Liberal Approach in Sabka Vishwas Scheme Application Rejections, Highlights Natural Justice and Intent of Scheme.
February 1, 2021 Case Laws Service Tax AT

Appellant's Service Tax on Ad Space Sales: No Suppression Found, Bona Fide Belief Justified, Extended Limitation Not Applicable.
February 1, 2021 Case Laws Service Tax AT

Penalty on Executives u/s 78A of Finance Act Deemed Unjustified Due to Lack of Intentional Breach.
February 1, 2021 Case Laws Service Tax AT

Tata Steel's Eligibility for CENVAT Credit on Input Services via Mumbai ISD Under Service Tax Regulations.
February 1, 2021 Case Laws Wealth-tax AT

No Penalty Imposed for Late Wealth Tax Disclosure u/s 18(1)(c) Explanation 3 of the Wealth Tax Act.
January 30, 2021 Case Laws GST AAR

Greenfield Public Street Lighting classified as 'supply of goods,' not 'works contract' under applicable regulations.

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