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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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December 1, 2021 Case Laws GST AAR

Electronic Equipment for South Central Railway Classified as Composite Supply with 9% GST on Signaling Equipment.
December 1, 2021 Case Laws GST AAR

Input Tax Credit Denied for GNAL on Lease Surrender Services by GACL u/s 17(5)(d) of CGST Act.
December 1, 2021 Case Laws GST AAR

Healthcare Services: Composite or Separate Supply? CGST Act 2017 Examines Tax Implications for Medicines and Services.
December 1, 2021 Case Laws GST AAR

Trader Must Get HSN Codes and Can't Use Composition Scheme Under GST Act, Section 10(2)(b) and 10(2)(e.
December 1, 2021 Case Laws GST AAR

Sprinkler Systems, Drip Irrigation, and PVC Pipes Classified Under Tariff 8424 with 12% GST Rate.
December 1, 2021 Case Laws Income Tax HC

Addition u/s 69A Overturned: No Evidence Linking 'Parvez Sir' to Respondent Post-Retirement.
December 1, 2021 Case Laws Income Tax HC

ITAT and High Court agree: Section 40A(2) should not cause hardship in genuine cases, disallowance of 9% interest overturned.
December 1, 2021 Case Laws Income Tax HC

Section 80IA: Deduction should be calculated for each eligible business unit, not the entire business.
December 1, 2021 Case Laws Income Tax HC

Court Rules on "Place" Interpretation in Sec 36(1)(viia) for Rural Branch Bad Debts, Supporting Revenue Stand.
December 1, 2021 Case Laws Income Tax AT

Income Tax Order u/s 144C Invalid Without Draft Assessment: Procedural Lapse Deemed Non-Curable Defect.
December 1, 2021 Case Laws Customs AT

Concessional Duty Rate Granted for Coated Paper Under Customs Tariff Act Due to Precise Description and Classification Rules.
December 1, 2021 Case Laws Insolvency and Bankruptcy AT

IBC 2016: Not for Debt Enforcement, Focuses on Summary Procedure, Avoids Examining Penal Interest Claims in Appeals.
December 1, 2021 Case Laws Service Tax AT

Plastic Jar Manufacturing in Factory Classified as Manufacturing, Not Manpower Recruitment Service, for Tax Purposes.
December 1, 2021 Case Laws Service Tax AT

Service Tax on Renting Vacant Land for Mining: Impact of Section 66D(a) Changes After 01.04.2016.
November 30, 2021 Case Laws GST HC

Court Orders GST Refund and Drawback Claims for Exported Goods to Be Processed Within 30 Days of Order.
November 30, 2021 Case Laws GST HC

Court Clarifies ITC Refund Process After Withdrawal of 2021 Instructions; Invalidates Related Show Cause Notice.
November 30, 2021 Case Laws GST HC

Court Denies Petitioners' Request to Move Inquiry Files; Section 70 Argument Rejected as Inquiry Remains Investigative.
November 30, 2021 Case Laws Income Tax AT

Taxpayer Eligible for Section 54F Deduction: Capital Gains Invested Before Section 139(4) Deadline Qualify for Tax Relief.
November 30, 2021 Case Laws Income Tax AT

Invalid Assessment u/s 153C: Missing Satisfaction Note and Incriminating Document Determination by Assessing Officer.
November 30, 2021 Case Laws Income Tax AT

Income Tax Act Section 69A: No Addition Made Due to Lack of Evidence on Unrecorded Flat Sales Income.
November 30, 2021 Case Laws Income Tax AT

Section 263 Review: Inadequate Inquiry by Assessing Officer Not Grounds for Error; Conditions Not Met for Invocation.
November 30, 2021 Case Laws Income Tax AT

Income Estimation in Tax Case: No Basis for Disallowing Unrecorded Purchases as Bogus u/s 40A(3.
November 30, 2021 Case Laws Income Tax AT

Assessment Reopened u/s 147 Upheld Despite Officer's Oversight of Section 14A and Rule 8D Compliance.
November 30, 2021 Case Laws Income Tax AT

Remitting Employee Tax Liability: Taxable u/s 41(1) If Not Using Presumptive Income Scheme for Previous Years.
November 30, 2021 Case Laws Customs AT

Penalties Under Customs Act Sections 114(iii) & 114AA Require Proof of Criminal Abetment as Defined by IPC Section 107.
November 30, 2021 Case Laws Service Tax AT

Statutory Body Not Liable for Service Tax on Shed Covering and Auction Platform; Service in Negative List for Agriculture.
November 30, 2021 Case Laws Indian Laws HC

Cheque Dishonor Case: Accused Acquitted as Rebuttal Evidence Overcomes Presumptions u/ss 118(a) & 138, Negotiable Instruments Act.
November 30, 2021 Case Laws Indian Laws HC

Accused Admits Issuing Cheque; Presumption Favors Complainant in Cheque Dishonor Case Under Indian Law.
November 29, 2021 Case Laws GST HC

High Court Rules in Favor of Petitioner on Late CGST Refund Claim, Citing Supreme Court Order on "Relevant Date" Interpretation.
November 29, 2021 Case Laws Income Tax HC

Court Rules Agricultural Income Tax Not Deductible u/s 43B for Business Income; 1991 Act Argument Rejected.
November 29, 2021 Case Laws Income Tax AT

Commission Income Not Added as Unexplained Cash Credits u/s 68 Due to TDS and Confirmed Arrangements.
November 29, 2021 Case Laws Income Tax AT

Assessee's Loss Claim Denied Due to Lack of Evidence; Deductions Must Be Explicit in Income Tax Act.
November 29, 2021 Case Laws Income Tax AT

Dispute Over Deduction Eligibility for Interest Income Tied to Industrial Park Operations u/s 80IA(4)(iii.
November 29, 2021 Case Laws Customs HC

Tribunal Rules No Evidence Against Exporter in Red Sanders Smuggling Case; No Legal Questions Arise.
November 29, 2021 Case Laws Customs AT

Penalty Under Customs Act Section 112 Deemed Unjustifiable Due to Lack of Evidence in Gold and Silver Import Case.
November 29, 2021 Case Laws Customs AT

Imported LED Goods Reclassified as Christmas Tree Lighting; Not Subject to Confiscation u/ss 111(d) or 111(m).
November 29, 2021 Case Laws Customs AT

LCD Import Classification Challenged; Chapter 85 Classification Disputed, Heading 90138010 Deemed Appropriate.
November 29, 2021 Case Laws Insolvency and Bankruptcy AT

Court Approves Resolution Plan; Waiver of Pre-Deposit and Interest for Statutory Dues to be Resolved by Govt Departments.
November 29, 2021 Case Laws Central Excise AT

CENVAT Credit Case: Bill of Entry as Original Duty Document; Challans Valid for Additional Duty Credit Claims.
November 29, 2021 Case Laws VAT and Sales Tax HC

Court Denies Petitioner's Property Relief Under Article 226; Jurisdiction Limited to Suitable Cases.
November 27, 2021 Case Laws GST HC

Defective GST Notice Invalidates Liability u/s 130, Denies Petitioner Fair Opportunity to Present Case.
November 27, 2021 Case Laws GST AAR

Section 7 Amendment: Club Membership Services Are Taxable Transactions Between Applicant and Members, Treated as Separate Entities.
November 27, 2021 Case Laws GST AAR

Rotary Club Meetings Subject to GST on Member Contributions for Food and Venue per AAR Decision.
November 27, 2021 Case Laws Income Tax HC

Tribunal Rules Chemical Unit Sale Not a Slump Sale; Section 50B Additions Not Applicable.
November 27, 2021 Case Laws Income Tax HC

Assessing Officer can't alter finalized income tax assessments u/s 153A unless new evidence contradicts them.
November 27, 2021 Case Laws Income Tax HC

Income Tax Act Section 153A: Assessments Post-Search Require Notices for Six Prior Years; Appeals Continue Uninterrupted.
November 27, 2021 Case Laws Income Tax AT

Search Warrant Validates Company Premises Search, Confirms Managing Director; Assessee's Contradiction Rejected.
November 27, 2021 Case Laws Income Tax AT

Car Hire Charges Deemed Business Expenses, Not Personal; CIT(A) Upholds Deletion of Assessing Officer's Addition.
November 27, 2021 Case Laws Income Tax AT

10-Year Delay in Tax Appeal Denied Due to Lack of Sufficient Cause; Health Issues Unconvincing to Authorities.
November 27, 2021 Case Laws Income Tax AT

Assessing Officer's Addition Based on Unsubstantiated Claims of Sales Understatement Lacks Evidence, Relies on Assumptions and Guesswork.

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