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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 5001 to 5050 of 5067 Records

1 ....97 98 99 100101102

January 6, 2021 Case Laws GST

Job Work - Consideration for Levy of GST - as a compensation/exchange for the same, the respondent No. 4 allows the petitioner to retain the broken rice, bran and husk......
January 6, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - addition u/s 68 - The law regarding reopening of assessment is well-settled. The reliance placed upon the findings of the earlier......
January 6, 2021 Case Laws Income Tax

Non filling of appeal electronically within the period of limitation - Taking into consideration the Circular issued by CBDT, which in our opinion, appears to be a one......
January 6, 2021 Case Laws Income Tax

Set off of loss - We uphold the plea of the assessee that so far as set off of loss returned by the assessee in the assessment year 2014-15 is concerned, the same cannot....
January 6, 2021 Case Laws Income Tax

Method of accounting - Valuation of closing stock - Addition of CENVAT Credit receivable - We observe that inclusive method of accounting has not altered the resultant......
January 6, 2021 Case Laws Income Tax

TP Adjustment - applicability of Section 144C(13) - As provided in the Section 144C(13) of the Act, the final order of the Assessing Officer should be in conformity with....
January 6, 2021 Case Laws Income Tax

Deduction of expenditure representing TDS amount as deducted but not deposited following the Cash Basis of accounting - The amount of tax deducted at source is always......
January 6, 2021 Case Laws Customs

100% EOU - DTA Clearance - The mistake or lapse on the part of the appellant is that they have not repaid the duty foregone on the imported raw materials at the time of.....
January 6, 2021 Case Laws Service Tax

Leviability of service tax - clearing and forwarding agent service - although the appellant had entered into the consignment agency agreement with TSL this agreement was....
January 6, 2021 Case Laws Central Excise

CENVAT Credit - input services - The nomenclature and the classification of services is secondary. Just because the appellants could not classify the service availed......
January 6, 2021 Case Laws VAT and Sales Tax

Where whole of the turnover has escaped assessment on account of not passing an assessment order, the provisions of Section 29(1) of the Act, 2008 can be invoked by the.....
January 5, 2021 Case Laws GST

Parallel enquiry proceedings by the officers of different jurisdiction - Proper officer under the U.P.G.S.T. Act or the C.G.S.T. Act may invoke power under Section 70 in....
January 5, 2021 Case Laws Income Tax

Accrual of income - Royalty - the distribution rights granted by the assessee to NGC India is only a commercial right / Broad Cast reproduction right and not copyright......
January 5, 2021 Case Laws Income Tax

TP Adjustment - Impute interest on receivables - LIBOR + 200 basis point rate is most appropriate rate and hence, direct the AO/TPO to adopt LIBOR + 200 basis point for.....
January 5, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - it is evident that assessing officer has para-wise dealt with the objections of the appellant. We do not feel the need to delve into......
January 5, 2021 Case Laws Income Tax

Claim of expenditure u/s 37(1) - Cancellation of sale agreement - assessee has claimed an expenditure as advance made for purchase of property forfeited - AO treated the....
January 5, 2021 Case Laws Customs

Refund of amounts collected from the Petitioners as stamp duty on Bills of Entry filed for the goods imported - Legality and validity of collecting the stamp duty on the....
January 5, 2021 Case Laws Customs

Absolute Confiscation - penalty - Skimmed Milk Powder - prohibited goods or not - The technical specification of the impugned goods clearly falls under the FSSAI......
January 5, 2021 Case Laws Insolvency and Bankruptcy

Seeking termination of Insolvency Resolution Process / proceedings initiated - the Operational creditor has not filed the application in terms of Regulation 30A rather......
January 5, 2021 Case Laws Insolvency and Bankruptcy

Assignment of Debt - The unregistered documents cannot be taken into account for admission of the claim. The document must have been registered on the date on which the.....
January 5, 2021 Case Laws Service Tax

Rejection of declaration under SVLDRS - the petitioner has filed return under the service tax law prior to 30th June, 2019 and deposited the amount of duty along with......
January 5, 2021 Case Laws Service Tax

Rent-a-cab scheme operator Service - Deemed Sale - Agreements/contracts of ‘lease’ are, acknowledgedly, taxable as ‘deemed sale’; it is not the case of Revenue that any.....
January 4, 2021 Case Laws Customs

Benefit of concessional rate of duty - Scope of expression "for use in specified Plantation sector" as "actual use in specified Plantation sector" - multi utility /......
January 4, 2021 Case Laws GST

Delegation of powers by the commissioner - Provisional attachment - Proceedings initiated u/s 83 - when a statutory form is created by law for redressal of grievance, a.....
January 4, 2021 Case Laws GST

Grant of Bail - availment/utilisation of bogus input tax credit (ITC) - It may also be noted that the present proceedings are still at a teething stage and may, if the......
January 4, 2021 Case Laws GST

Service of Demand Notice - Detention/Confiscation of goods - opportunity of being heard is to be given to both the owner of the goods as also the owner of the conveyance....
January 4, 2021 Case Laws Income Tax

Refund claim of excess deposit of advance tax - while preparing challan mistake occurred and in place of ₹ 4,50,000/- - application filed by the petitioner under......
January 4, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Reasons were supplied to the assessee only on 21.11.2017 and assessee on the same day filed the objections to the reopening of the......
January 4, 2021 Case Laws Income Tax

Validity of assessment under section 153A - addition u/s 68 - By simply referring to General findings of investigations wing at Kolkata entry operators providing bogus......
January 4, 2021 Case Laws Income Tax

Excess premium charged on issue of shares u/s.56(2)(viib) - The value adopted by the Assessing Officer under net asset value method even though a prescribed method does.....
January 4, 2021 Case Laws Income Tax

Disallowance of foreign exchange fluctuation under the head finance cost - in absence of applicability of section 43A of the Act, loss claimed by the assessee on account....
January 4, 2021 Case Laws Income Tax

Disallowance of various expenditures - CIT(A) considering the fact that assessee need to pay salary expenditure to employees, even though there is no business operations....
January 4, 2021 Case Laws Income Tax

TP Adjustment - when TNMM method has been applied as most appropriate method it could take care of all notional interest costs wherever it could be applied and there......
January 4, 2021 Case Laws Income Tax

Unexplained investment - Addition u/s 69/69B - An agreement even itself will not be enforceable in the eyes of law unless character of the land is changed viz. it is......
January 4, 2021 Case Laws Income Tax

Validity of initiation of proceedings u/s.147 - Unexplained investment u/s. 69B - Even though there was a tangible material or information coming from the investigation.....
January 4, 2021 Case Laws Income Tax

Rectification u/s 254 - One of the reasoning given by the Tribunal to uphold the cancellation order was that, assessee had suppressed vital and material facts regarding.....
January 4, 2021 Case Laws Income Tax

Income accrued in India - taxability of receipt towards Infrastructure and Hosting Data Centre (IDC) charges by treating it as royalty - India–Singapore DTAA - the......
January 4, 2021 Case Laws Income Tax

Capital gain on sale of buildings - depreciable assets - LTCG or STCG - fiction created in sub-section (1) & (2) of Section 50 has limited application only in the......
January 4, 2021 Case Laws Service Tax

Sabka Vishwas (Legacy) Dispute Resolution Scheme, 2019 - SVLDRS - delay in payment due to adjustment of amounts paid by the insurance company against the payment under......
January 4, 2021 Case Laws Indian Laws

Dishonor of Cheque - A proprietorship firm is neither a Company, nor a partnership firm. It is merely a business name. Although even a partnership firm is not a juristic....
January 4, 2021 Case Laws VAT and Sales Tax

Violation of principles of Natural Justice - validity of assessment orders - , the second respondent has mechanically accepted the audit report without any independent......
January 2, 2021 Act Rules GST

Form and manner of furnishing details of outward supplies - Rule 59 of the Central Goods and Services Tax Rules, 2017 as amended
January 2, 2021 Case Laws Income Tax

Addition on account of short deposit of Dividend Distribution Tax (DDT) - we do not find mention of any of the provisions of the income tax act which provides that short....
January 2, 2021 Case Laws GST

Validity of assessment order - When it is the categorical stand of the petitioner that they are not liable to pay the demand as claimed by the respondent, the respondent....
January 2, 2021 Case Laws Income Tax

Validity of Reopening of assessment - Service of notice under section 148 of the Act on the assessee is a jurisdictional requirement and must be mandatory complied with.....
January 2, 2021 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D(2)(iii) - while computing disallowance under Rule 8D(2)(iii), only those investments are required to be taken into consideration which......
January 2, 2021 Case Laws Income Tax

Addition made u/s.56(2)(vii) - difference in value between the value adopted by the stamp duty authority on the date of registration of the flat (i.e in F.Y. 2013.14)......
January 2, 2021 Case Laws Income Tax

Deduction u/s 80IB - No infirmity either in the procedure or in passing of intimation u/s 143 (1A) of the act as well as in denying deduction u/s 80 IB of the act to the....
January 2, 2021 Case Laws Income Tax

Block assessment - Applicability of Chapter XIV B - addition to the peak of loans - The Assessing Officer cannot indulge in roving enquires regarding the issue that has.....
January 2, 2021 Case Laws Income Tax

Claim of Deduction from Rental Income u/s 23(1)(b) - Income from House Property - the assessee is entitled for claim of deduction of lease rent paid to the Bombay Port......

1 ....97 98 99 100101102

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

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H: Transport agency's bundled services disqualify it from GST exemption f...

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H: Genuine anonymous donations not taxable. Grants not income if utilized...

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H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

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