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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 701 to 750 of 5067 Records

1 ....11 12 13 141516 17 18 19........ 102

November 16, 2021 Case Laws Income Tax

Disallowance of bad debts as claimed u/s 36(1)(viia) - deduction claimed @10% of aggregate average advances - AO is directed to make relevant enquires and verifications.....
November 16, 2021 Case Laws Income Tax

Addition under section 41(1) - Scope of abated assessment - Onus to prove - Even before the Bench, the ld Counsel fails to submit the basic document, bank statement,......
November 16, 2021 Case Laws Customs

Rejection of request for conversion of free shipping bills to drawback shipping bills - one of the reason for rejection is that the documents at the time of exports are.....
November 16, 2021 Case Laws Service Tax

Levy of service tax - Commercial Coaching or Training Services - conducting training courses and providing certificates to the students without the approval of UGC or......
November 16, 2021 Case Laws VAT and Sales Tax

Classification of goods - Multi Function Printers - It could not be said gainsaid that this notification has to be given prospective effect. - These aspects though have.....
November 16, 2021 Case Laws Indian Laws

Enforcement of a foreign Arbitral Award - This court is unable to accept the contention of the respondent that the enforcement of the Award should be refused on the......
November 16, 2021 Case Laws Indian Laws

Waiver off of fully cash handling charges collected from the stamp vendors by the Bank - The Collection of cash handling charges from the stamp vendors/petitioners by......
November 16, 2021 Case Laws Indian Laws

Dishonor of Cheque - mismatch of signatures - This is a case where the 2nd respondent/accused has not denied the fact that he had entered into a hire purchase agreement.....
November 15, 2021 Case Laws Income Tax

Unexplained investments u/s 69- Tribunal deleted the addition - The term assessed being flexible, it bears very comprehensive meaning. Therefore, under Section 158BB of.....
November 15, 2021 Case Laws Income Tax

Invalid return - Rejection of refund - mismatch in the figures of income returned and as reported in Form 26AS - Technically speaking, the AO has not passed an order u/s....
November 15, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - PCIT could not merely sit solely in the capacity of a revisional authority qua the new material but was required to perform the task of AO in......
November 15, 2021 Case Laws Income Tax

Revision u/s 263 by CIT- AO is first an investigating officer thereafter he is an adjudicator but here in this case, the AO remained silent, but, he ought to have......
November 15, 2021 Case Laws Income Tax

Deferred brokerage expenditure - Addition made as assessee has not debited such expenditure in its P & L Act. - the expenditure incurred on brokerage is to be allowed in....
November 15, 2021 Case Laws Customs

Valuation of imported goods - Related person - Merely because there were transfer of funds in India amongst three importers will not make them related persons in terms......
November 15, 2021 Case Laws Customs

Extended period of limitation - Demand of differential duty alongwith ineterst and penalty - The Assessing Officer would have checked and asked for the RSP of the motor.....
November 15, 2021 Case Laws Customs

Concessional rate of duty - country of origin of goods - The Country of Origin Certificates are conclusive evidence since these are issued by the Designated Committee of....
November 15, 2021 Case Laws Customs

Non-Levy of Anti-Dumping Duty - It is not possible to sustain the decision taken by the Central Government, contained in the Office Memorandum, not to impose anti-......
November 15, 2021 Case Laws VAT and Sales Tax

Recovery of VAT (Tax) dues - Auction of property - Property was owned by the Directory of the company - Though the Company is the legal entity, the Directors of the......
November 15, 2021 Case Laws Insolvency and Bankruptcy

Non-viability of the financial arrangement between the Corporate Creditors and the Corporate Debtor - This Court is not at all unmindful of the primacy of the IBC......
November 15, 2021 Case Laws Insolvency and Bankruptcy

Consideration of new/undecided claims, after implementation of Resolution plan - There is no legal provision that allows it to recall or review its order approving the......
November 15, 2021 Case Laws Insolvency and Bankruptcy

CIRP proceedings - on the basis of parity being deployed by the RP in admitting claims of both category of financial creditors, there remains no reason to be aggrieved......
November 15, 2021 Case Laws Service Tax

SVLDRS - whether the excess disputed amount deposited by the petitioner by way of pre-deposit in respect of the first show-cause notice (SCN-1) can be adjusted towards......
November 15, 2021 Case Laws Central Excise

Valuation - Job-worked goods - governed by Rule 8 of Central Excise (Valuation) Rules, 2000 or on cost construction method i.e. cost of raw material plus job charges? -.....
November 15, 2021 Case Laws Indian Laws

Dishonor of Cheque - One of the most material aspects is that the signatures on the cheques were not denied. Neither was it explained by way of an alternative story as......
November 15, 2021 Case Laws Indian Laws

Grant of Interim award - stridhana property of Respondent No. 1 or not - Section 34 of the Arbitration and Conciliation Act, 1996 - The Arbitrator has committed a......
November 15, 2021 Case Laws Indian Laws

Dishonor of Cheque - In the case on hand, the accused did not even step into the witness box. Under such circumstances, in view of the material evidence available on......
November 15, 2021 Case Laws Indian Laws

Dishonor of cheque - acquittal of the accused - legally enforceable debt or not - It appears that the accused is attempting to divert the attention of this Court by......
November 13, 2021 Case Laws GST

Classification of goods - rate of tax - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as......
November 13, 2021 Case Laws GST

Classification of services - exempt services or not - pure services or not - services provided to the Government entities - supply of manpower services to various......
November 13, 2021 Case Laws GST

Exemption from GST - educational assessment examination (ASSET) with its variants provided by the applicant to school/educational organization - ASSET being held by the.....
November 13, 2021 Case Laws GST

Supply of service or not - The activity undertaken by the applicant like providing of mediclaim policy for the employees and their parents (parents of the employees)......
November 13, 2021 Case Laws GST

Charitable activities or not - GST on the amounts received in the form of Donation / Grants from various entities including Central Government and State Government - the....
November 13, 2021 Case Laws GST

Levy of GST - Whether the nominal charges received from patients (who is an essential clinical materials for education laboratory) towards an “Unparallel Health......
November 13, 2021 Case Laws GST

Levy of GST - reimbursement of expenses such as salaries, rent, training, staff welfare expenses etc. - Rate of GST - Government Entity or not - The consultancy services....
November 13, 2021 Case Laws GST

Exemption under GST - pure services - Government entity or not - The applicant is providing services by way of producing documentary videos, picture of testimony to......
November 13, 2021 Case Laws GST

Requirement for registration - inter-state sales or not - Section 20 of the IGST Act, 2017 read with section 16 of the CGST Act, 2017 provides that IGST paid on import......
November 13, 2021 Case Laws GST

Classification of Supply of services - HSN Code - Rate of Tax - Pushti, a mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different......
November 13, 2021 Case Laws GST

Classification of goods - eggs / hatcheries - Since the applicant is involved in providing services of transportation of agricultural produces i.e. eggs, by rail from......
November 13, 2021 Case Laws Income Tax

Depreciation on machinery and equipments - Depreciation @ 25% or 100% - Even before this Court, learned counsel for the Assessee was unable to demonstrate why the......
November 13, 2021 Case Laws Income Tax

Scope of Black Money (Undisclosed Foreign Income & Assets) And Imposition of Tax Act 2015 - If we are to hold that definition of ‘beneficial owner’ as assigned by......
November 13, 2021 Case Laws Income Tax

Exemption u/s 11 - Welfare of small and marginal farmers also comes under the category relief of the poor which in the aforesaid Circular has been included under the......
November 13, 2021 Case Laws Income Tax

Addition u/s 68 - Unexplained accumulated cash in hand - cash received through Will - It is not expected to bring on record, the genuineness of source of source of a......
November 13, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Transfer of case u/s 127 - There is no nexus between the material coming to the notice of the AO and the formation of his belief that......
November 13, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons recorded on incorrect assumption of facts and non application of mind - possession of ITS information that the assessee has......
November 13, 2021 Case Laws Income Tax

TP Adjustment - Equipment would not have been imported at NIL price even in an independent scenario. Moreover, we do not find that the TPO has applied any method to......
November 13, 2021 Case Laws Service Tax

Levy of service tax - reverse charge mechanism - The impugned order does not discuss the ingredients necessary for invocation of extended period of limitation nor does......
November 13, 2021 Case Laws Service Tax

Levy of service tax - tolerance of act of cancellation of coal blocks - the Government employee has tolerated the non-sanction of leave during his service as per an......
November 13, 2021 Case Laws Central Excise

CENVAT Credit - common input services for taxable as well as exempt goods - The demand of the duty amount calculated @ 5% or 10% of the exempted value cannot be made......
November 13, 2021 Case Laws VAT and Sales Tax

Valuation - To remove the anomaly, a level play mechanism has been adopted to levy tax on the inter-state purchases or the goods purchased from outside the territory of.....
November 12, 2021 Case Laws GST

Grant of Bail - Fraudulent ITC transactions and by misuse of same - Taking note of the custody period of the applicant as also the fact that the applicant is a student......

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F: Stock damaged in recent floods

F: Time limit to upload Form GST MOV-09 on GST portal

F: Merger of two GSTIN in the same State - Procedure to be followed

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

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...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

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 ...