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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 651 to 700 of 5067 Records

1 ....10 11 12 131415 16 17 18........ 102

November 19, 2021 Case Laws Indian Laws

Dishonor of Cheque - rebuttal of presumption - The stand taken that FIR was got registered alleging misuse of cheque is noted to be rejected at this stage. The FIR was......
November 19, 2021 Case Laws Indian Laws

Dishonor of Cheque - respondent accused was acquitted principally on the ground that the company was not properly represented - The power of attorney holder representing....
November 18, 2021 Case Laws GST

Seeking grant of Bail - Input tax credit - There is no retraction of statement dated 25th June, 2021. As per GSTR-2A of applicant the amount of ITC availed by applicant.....
November 18, 2021 Case Laws GST

Seeking grant of anticipatory bail - irregular availment of input tax credit - fictitious/dummy/non genuine firms - The applicants from their personal e-mail ID have......
November 18, 2021 Case Laws Income Tax

Income from the nature of interest received by the assessee in DRDO/ISRO accounts (for short ‘FD A/cs’) - the assessee, DRDO/ISRO are either Government Departments or......
November 18, 2021 Case Laws Income Tax

Validity of appointing Special Audit u/s 142(2A) - In the present case, the proceedings dated 09.12.2011 was treated as a show cause notice for all purposes both by the.....
November 18, 2021 Case Laws Income Tax

Correct head of income - Lease rent received - to be treated as business income or as income from other sources - There was no attempt to exploit the commercial assets......
November 18, 2021 Case Laws Income Tax

MAT Computation of book profit u/s 115JB - Disputed central excise demand raised against the assessee - denial of writing back benefit to the assessee - We appreciate......
November 18, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Mandation of specification of charge - It is clear that for the AO to assume jurisdiction u/s 271(1)(c), proper notice is necessary and the......
November 18, 2021 Case Laws Income Tax

Valuation of investments held as stock in trade - whether the loss of in account of valuation of stock can indeed be allowed as a deduction in computation of business......
November 18, 2021 Case Laws Income Tax

Disallowance on interest u/s. 36(1)(iii) - AO has compared the payment of interest @ 12%/15% on the unsecured loan obtained by the assessee with the interest amount......
November 18, 2021 Case Laws Customs

Jurisdiction - power of ADG, DRI toissue SCN - proper officer to issue SCN or not - Section 28(4) of Customs Act - In the Customs Act, the Shipping Bill has to be filed.....
November 18, 2021 Case Laws Customs

Levy of penalty u/s 112A on the courier service - Seizure of demonetised Indian currency - wrong declaration in relation to an Airway Bill due to which demonetised......
November 18, 2021 Case Laws Companies Law

Rights Issue - allegation of Right Issue is for a mala fide purpose and is the modus operandi to siphon further funds from the first Respondent Company - The......
November 18, 2021 Case Laws Service Tax

Levy of service tax - forfeiture of earnest money and retention of compensation / liquidation damage for not delivery of purchased goods by the other party - declared......
November 18, 2021 Case Laws Service Tax

Refund of unutilized CENVAT credit accumulated - Once it is established that the Appellants are providing output service they are entitled to take credit of input......
November 18, 2021 Case Laws Central Excise

Area Based exemption - benefit of the exemption N/N. 50/2003-CE - No document is there establishing that the commercial manufacture had commenced before 31 March 2010 -.....
November 18, 2021 Case Laws Central Excise

Entitlement to interest on refund - refund of the pre-deposit made or deposit made during investigation, under protest - The Adjudicating Authority is directed to grant.....
November 17, 2021 Circulars Insolvency and Bankruptcy

Clarification regarding requirement of seeking No Objection Certificate or No Dues Certificate from the Income Tax Department during Voluntary Liquidation Process under.....
November 17, 2021 Case Laws GST

Non-payment of GST - recovery of tax alongwith interest and penalty - Jurisdiction - Even if we accept the contention of learned counsel for the petitioner that......
November 17, 2021 Case Laws GST

Service of notice for initiation of recovery proceedings of tax - Section 73 (1) of GST Act, 2017 - Considering the entirety of the facts and circumstances of the case,.....
November 17, 2021 Case Laws GST

Cancellation of registration of petitioner - petitioner firm remained ignorant of the order of the cancellation - The knowledge, which the petitioner attributes, that he....
November 17, 2021 Case Laws Income Tax

Deduction u/s 36 (1) (vii) - ITAT allowing pure loan as Bad debt - bad debts or part thereof taken into account in computing income of the assessee for an earlier......
November 17, 2021 Case Laws Income Tax

TDS u/s 194A - TDS Laibility in respect of hypothetical interest income - Entitlement of interest accruing on the FDs to the petitioner would be dependant on the result.....
November 17, 2021 Case Laws Income Tax

Exemption u/s 10(26B) - The assessee is a body viz., incorporated under the Companies Act and formed to achieve or promote the interests of the members of the Scheduled.....
November 17, 2021 Case Laws Income Tax

Levy of penalty u/s 271 (1) (c) on "estimated income” by the assessing authority - The discussion is concluded by holding that the penalty is determined on the amount of....
November 17, 2021 Case Laws Income Tax

Attachment orders - Fixed deposit attached - Section 281-B(1) - Before the order of provisional attachment, the Commissioner must form an opinion on the basis of the......
November 17, 2021 Case Laws Income Tax

Deduction in respect of ex-gratia payment made to employees - there being no restriction or prohibition under Section 37 of the Income Tax Act, 1961 on the claim for......
November 17, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - eligible reasons to believe - In the instant case, as stated by the respondent in the affidavit-in- reply, the petitioner had not......
November 17, 2021 Case Laws Income Tax

Assessment u/s 153A - addition on account of interest paid by the assessee on unsecured loans - The only reason for making and upholding the disallowance of the interest....
November 17, 2021 Case Laws Income Tax

Addition on account of share premium received u/s 56(2)(viib) - AO has not examined the DCF method of valuation submitted by the assessee and the value of shares......
November 17, 2021 Case Laws Income Tax

Condonation of delay - 353 days in filing the appeal before the Tribunal - The sufficient cause within the contemplation of the limitation provision must be a cause......
November 17, 2021 Case Laws Income Tax

Assessment u/s 153C r.w.s. 143(3) of the Act OR u/s 143(3) - AO made addition to the total income of the assessee on account of undisclosed investment in construction of....
November 17, 2021 Case Laws Customs

Jurisdiction - power of Additional Director General, Directorate of Revenue Intelligence(DRI) to issue SCN - The Additional Director General, DRI, Lucknow is not a......
November 17, 2021 Case Laws Service Tax

SVLDRS - Non-payment of service tax - Sabka Viswas (Legacy Dispute Resolution Scheme, 2019) - There is no provision in the scheme for extending the time limit for making....
November 17, 2021 Case Laws Service Tax

Delayed/Non-service of SCN - Time Limitation - facts remains are that the SCN was never served upon the appellant. Question of receiving the same does not at all arises.....
November 17, 2021 Case Laws Service Tax

Refund of accumulated cenvat credit - rejection of refund claim on the ground that the services did not quantify as an essential input service - Most of the services are....
November 16, 2021 Case Laws GST

Levy of penalty u/s 122(1)(ii) of TN-GST and C-GST Acts - offence of issuing invoice without supply of goods - The Impugned order made by second respondent are set aside....
November 16, 2021 Case Laws GST

Revocation of cancellation of registration of petitioner - rejection of registration without fixing any date or time for hearing and without waiting for any reply from......
November 16, 2021 Case Laws GST

Seeking grant of Bail - active role in commission of crime under Section 132 of CGST Act - A disregard for the interest of the community can be manifested only at the......
November 16, 2021 Case Laws Income Tax

Additional Depreciation on increased cost - Adjustments u/s 43A - exchange rate fluctuation - the increase or decrease in liability should be taken into account to......
November 16, 2021 Case Laws Income Tax

Computation of annual value under section 23 - The amount determined by the Assessing Officer is less than the monthly rental agreed between the parties for the property....
November 16, 2021 Case Laws Income Tax

Validity of Assessment u/s 153C - Addition on account of forfeited amount of customers. - Assuming that there is a substantial time gap between the date of advance......
November 16, 2021 Case Laws Income Tax

Correct head of income - the major source of income for the assessee is rental income. The assessee obtained long-term lease of the property and sub-leased the same in a....
November 16, 2021 Case Laws Income Tax

TDS u/s 195 - Disallowance invoking section 40(a) on account of Foster’s Brand - said amount was capitalized by the assessee in the books under Fixed Assets and......
November 16, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - bogus purchases - AO having not carried out the scrutiny assessment within the prescribed statutory limit, cannot be given another......
November 16, 2021 Case Laws Income Tax

Disallowing the expenses on the reasoning that corresponding income was not offered to tax - matching principles of the accounting treatment - part of the activity of......
November 16, 2021 Case Laws Income Tax

Validity of reopening of assessment - service of notice - Since no one was on behalf of the assessee was available at the given address, therefore, notice was served by.....
November 16, 2021 Case Laws Income Tax

Addition on account of depreciation, interest and running expenses for the vehicle registered in the name of the director - Dominion ownership of the car rest with the......
November 16, 2021 Case Laws Income Tax

TDS u/s 195 - disallowance of design expenses u/s.40(a)(i) - it seems that the amount paid by the assessee to the foreign party as fee for technical services is subject.....

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F: Stock damaged in recent floods

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N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

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H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...