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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 551 to 600 of 5067 Records

1 ....8 9 10 111213 14 15 16........ 102

November 27, 2021 Case Laws Insolvency and Bankruptcy

Validity of Arbitral Award - Seeking stay of proceedings before the NCLT - judgment debtor failed to honour the aforesaid undertaking given before the Hon’ble Supreme......
November 27, 2021 Case Laws Service Tax

Levy of service tax - indivisible composite work contracts - From a reading of the show cause notice, no definite view can be taken at this stage, that the said notice......
November 27, 2021 Case Laws Service Tax

Jurisdiction to issue SCN - validity of appointment of officers of DGCEI as ‘Central Excise Officers’ having all India jurisdiction - Though the summons emanate from the....
November 27, 2021 Case Laws Service Tax

CENVAT Credit - It is not coming forth from the records of the case as to whether the Department has appealed against such order and if so, the outcome of the same.......
November 27, 2021 Case Laws Central Excise

CENVAT Credit - manufacture of exempt product namely ‘sludge’ - A manufacturer would be happy when there is less waste or no waste at all since the burden of maintaining....
November 27, 2021 Case Laws VAT and Sales Tax

Collection of differential tax - The First Bill was pending in the Legislative Assembly of the State when the Assembly was dissolved. As per Article 196(5) of the......
November 26, 2021 Case Laws GST

Levy of interest - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons......
November 26, 2021 Case Laws GST

Exemption from GST levy - Printing of Cheques - In view of the clarification issued by CBIC dated: 20.10.2017 it is clarified that where the applicant uses physical......
November 26, 2021 Case Laws GST

Exemption under GST - Pilot Scheme on “Fortification of Rice &, its Distribution under the Public Distribution System” - Since the goods supplied satisfy the conditions.....
November 26, 2021 Case Laws GST

Input tax credit (ITC) or not - The interpretation of Sec 17(5)(c) wherein works contract services are excluded from claiming ITC will include all activities enumerated.....
November 26, 2021 Case Laws Income Tax

Deduction u/s 57(iii) - As long as the purpose of incurring expenditure is to earn income, the expenditure would have to be allowed as a deduction under Section 57(iii).....
November 26, 2021 Case Laws Income Tax

Validity of National Faceless Assessment - From the Affidavit-in-Reply filed by the Respondents, it is not in dispute that the draft Assessment Order was not served on......
November 26, 2021 Case Laws Income Tax

Exemption u/s 11 - cancel the registration granted under Section 12A - The exemption u/s 11 of the Act is denied in the present case mainly alleging breach of Section......
November 26, 2021 Case Laws Income Tax

Exemption u/s 11 - activity of renting out the hostel facilities to the students - The proviso restricts the exemption to the trust if it’s activities falls in the last.....
November 26, 2021 Case Laws Income Tax

Capital gain on sale of land - Nature of land sold - agricultural land - calculation of shortest route - , although there is no doubt that conflicting reports were......
November 26, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution plan - There can be no doubt that any fraud in process may vitiate the entire process but it is easy to allege fraud and collusion but difficult......
November 26, 2021 Case Laws Central Excise

CENVAT Credit - input or not - The advertisement papers presented clearly shows that the advertisement is in respect of packaging material and it nowhere indicates the......
November 25, 2021 Case Laws GST

Input tax credit (ITC) - Air Conditioned Stage Carriage - There is no exclusion of services from other taxable persons in the same line of business from this condition,.....
November 25, 2021 Case Laws GST

Classification of services - telecom services provided by Airtel to Greater Hyderabad Municipal Corporation (GHMC) - The applicant is providing data and voice services......
November 25, 2021 Case Laws GST

Classification of GST - Composite supply or a mixed supply? - The supply envisaged in the agreement, is a composite supply of hospitality services in which provision of.....
November 25, 2021 Case Laws Income Tax

Unearned revenue from subscription services - AO has clearly erred in changing consistently followed method of revenue recognition adopted by the assessee.We find due......
November 25, 2021 Case Laws Income Tax

Exemption u/s 11 - claim denied relying on Principle of mutuality - quite clearly the object of the appellant trust is to promote education in the field of science of......
November 25, 2021 Case Laws Customs

Levy of penalty u/s 114AA of Customs Act, 1962 - wrong invoice was sent by the foreign supplier - It was a genuine mistake of issuing wrong invoice which has been used......
November 25, 2021 Case Laws Insolvency and Bankruptcy

CIRP Proceedings - Resolution plan - seeking directing to form a consolidated ‘Committee of Creditor’ (CoC) of the Corporate Debtor alongwith ‘parent company’ and the......
November 25, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The petitioner has absolute rights in the mortgaged property and cannot initiate any action under section 7 upon non-payment of dues under the......
November 25, 2021 Case Laws Insolvency and Bankruptcy

Implementation of Resolution Plan - The mandate is very clear that only a "creditor, member or a partner" of the corporate debtor can make an application to the......
November 25, 2021 Case Laws Service Tax

Refund of service tax - erroneous classification of service tax - There can be no refund except for in the manner provided by Section 11B, i.e. without Assistant......
November 25, 2021 Case Laws Central Excise

Reversal of CENVAT Credit - common input - Furnace Oil - Once the proportionate credit in respect of the inputs used in the manufacture of exempted goods has been......
November 24, 2021 Case Laws GST

Burden to bear the GST amount - Arbitration award- supply of the elevators - The phrase “ex aecquo et bono” means according to equity and conscience. It empowers the......
November 24, 2021 Case Laws GST

Search and seizure under GST - Seeking release of seized cash - Revenue alleges concealment of facts - The effect of Subsection (5) and (6) of Section 74 of CGST Act is.....
November 24, 2021 Case Laws GST

Permission to revise the Form TRAN- 1 resulting in deprivation of the Input Tax Credit - The order of the learned Single Judge is affirmed in directing the petitioner/......
November 24, 2021 Case Laws GST

Provisional attachment of the property - Continuation of the attachment beyond the period of one year - Section 83 of CGST ACt - As the cause is no longer surviving and.....
November 24, 2021 Case Laws GST

Classification of the service - Intermediary Service - activities carried out by the Appellant in India would constitute a supply of “Other Support Services” - The......
November 24, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - When the primary facts necessary for assessment are fully and truly disclosed, the Assessing Officer is not entitled to a change of......
November 24, 2021 Case Laws Income Tax

Alteration of charge - main charges for the offence u/s 276(C)(1) in connection with the very same Assessment Year for non payment of Tax - As stated supra, the......
November 24, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Whether assessment order has been made subject matter of Vivad Se Vishwas Scheme, the ld. Pr.CIT cannot exercise jurisdiction u/s 263 ? - since....
November 24, 2021 Case Laws Income Tax

Income taxable in India - PE in India - Once we hold that in the light of the present legal position, existence of dependent agency permanent establishment in wholly tax....
November 24, 2021 Case Laws Customs

Period of limitation - Validity of assessment order - Extension of time limit in exercise of its power under the proviso to Section 110(2) of the Customs Act, 1962 - The....
November 24, 2021 Case Laws Insolvency and Bankruptcy

Initiation of the CIRP - deficiencies in its services - The NCLT has merely relied upon the procedural infirmity on part of the appellant in the issuance of the......
November 24, 2021 Case Laws Insolvency and Bankruptcy

Seeking removal of the materials lying in the Customs Bonded Warehouses without payment of Customs Duty - the assets lying in the Customs bonded warehouses cannot be......
November 24, 2021 Case Laws Insolvency and Bankruptcy

Contempt proceedings - The Tribunal (NCLT) and the Appellate Tribunal (NCLAT) have the same ‘jurisdiction’, ‘powers’ and ‘Authority’ in respect of contempt of it as the.....
November 24, 2021 Case Laws Insolvency and Bankruptcy

IBC - Auction sale - The outstanding dues of the property tax relating to period prior to sale confirmation are thus dues that are akin to claim of an unsecured creditor....
November 24, 2021 Case Laws Central Excise

Refund of Excise Duty, paid under protest - The refund claim is filed within one month after passing of the second Order-in-Appeal which is dated 27.02.2018. The claim......
November 24, 2021 Case Laws Central Excise

Extended period of limitation - penalty - suppression of facts or not - since there has been prompt reversal by the appellant that too of a such amount which was meant......
November 23, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - change of opinion - when the primary facts necessary for assessment are fully and truly disclosed, the Assessing Officer is not......
November 23, 2021 Case Laws Income Tax

Validity of notice u/s 143(2) - Jurisdiction of ACIT to issue notice - No document has been produced on the file by the Department to show that the case was transferred.....
November 23, 2021 Case Laws Income Tax

Income from house property - ALV determination - these are the guiding factors for determining the annual rental value of the property and any deviation from the same is....
November 23, 2021 Case Laws Income Tax

Correct head of income - rental income - except for creating the infrastructure as per the requirement of the lessee, the assessee is not providing any other service......
November 23, 2021 Case Laws Income Tax

Disallowance of excise duty - an item of section 43B - Since the excise authority held that CENVAT credit on fuel used for generation of electricity supplied to the......
November 23, 2021 Case Laws Income Tax

Revision u/s 263 - Pr. CIT has taken the action merely on the basis of the audit objection while the A.O. made the proper inquiries in depth at the time of framing the......

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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...

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

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

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

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

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

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

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

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

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,...