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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 751 to 800 of 5067 Records

1 ....12 13 14 151617 18 19 20........ 102

November 12, 2021 Case Laws Income Tax

Denying exemption u/s 11 - violation of Section 13(1)(c) - The breach of Section 13(1)(c) of the Act as alleged by the department is based on the remuneration paid to......
November 12, 2021 Case Laws Income Tax

Applicability of provision of section 144C - breach to pass draft assessment order before issuing the final order - The interpretation of the Revenue inasmuch as the......
November 12, 2021 Case Laws Income Tax

Exemption u/s 11 - grant of registration u/s12AA(1)(b)(ii) denied - Activities of the applicant are also evident from the applicant’s audited accounts for the years......
November 12, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of reasons to believe - No linkage of the assessee has been established with the information received from investigation wing.....
November 12, 2021 Case Laws Income Tax

Disallowance u/s 14A - Assessee offered a suo-motto disallowance - By merely stating, that as the assessee was maintaining consolidated accounts, therefore, in the......
November 12, 2021 Case Laws Income Tax

Accrual of interest on NPA - it is revealed that the above provisions of section 45Q of the Act or the overriding provisions and therefore these should be given to the......
November 12, 2021 Case Laws Income Tax

Nature of income - Assessing u/s 22 of the Act the ALV of the flats/shops held by it as stock-in-trade of its business as that of a developer under the head “House......
November 12, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - There is no power granted to the AO under the statute to review the order in the garb of initiating the proceedings under section 147......
November 12, 2021 Case Laws Income Tax

Late payments towards EPF and ESI under section 36(1)(va) - Contribution made prior to filing of the return of income u/s. 139(1) - Addition by way of adjustment while......
November 12, 2021 Case Laws Customs

Jurisdiction - power of DRI to issue SCN - proper officer under section 28 of the Customs Act or not - This power which has been conferred under section 28 of the......
November 12, 2021 Case Laws Money Laundering

Grant of regular bail - Diversion of funds - Since the charge-sheet in the instant matter has already been filed, merely because ED is still further investigating the......
November 12, 2021 Case Laws Service Tax

CENVAT Credit - input services - As the facts of the case are not in dispute that the appellant has provided taxable services and paid service tax thereon, therefore,......
November 12, 2021 Case Laws Service Tax

Interest on delayed payment of service tax through Cenvat Credit account - Period of limitation - it can very well be said that the tax liability or its interest......
November 11, 2021 Case Laws Income Tax

Disallowance of administrative expenses - At the end of the assessee, neither before the AO nor before the CIT(A) nor before the ITAT, it has been demonstrated that a......
November 11, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Unaccounted income - As seized document is a piece of evidence which play a vital role to determine the income of the assessee. But......
November 11, 2021 Case Laws Income Tax

Bogus deduction u/s. 35(1)(ii) - party to whom payment made has been made found to be bogus entity - The payee was duly approved when the payment was done. By no stretch....
November 11, 2021 Case Laws GST

Validity of garnishee notice issued u/s 79 of CGST Act - the respondent no. 4 has frozen the bank account of the petitioners - Alternative remedy of appeal - this writ......
November 11, 2021 Case Laws GST

Validity of summary order passed u/s 73 of GST Act - Personal hearing - Procedure to be followed as prescribed u/s 75 - As there is no disputation or disagreement, in......
November 11, 2021 Case Laws GST

Anticipatory bail - GST fraud - custodial investigation is required or not - Validity of search (raid) under GST - considering the facts and circumstances, I find that......
November 11, 2021 Case Laws Income Tax

Faceless Assessment - Whether it cannot be gainsaid that one day time given qua SCN is too short - The first point urged i.e., a mere one day time qua SCN under the......
November 11, 2021 Case Laws Income Tax

Unaccounted income over and above the regular income registered in the books of account - There is no dispute that assessee was engaged for development of project of......
November 11, 2021 Case Laws Income Tax

Penalty u/s 271E - violation of the provisions of section 269T - amount of loan was reduced by way of passing the journal entry - Entries were duly reflected by the......
November 11, 2021 Case Laws Customs

Pre-deposit - Making pre-deposit after rejection of application for Seeking extension of time to make a pre-deposit under Section 129E of the Customs Act, 1962 and......
November 11, 2021 Case Laws Customs

Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty......
November 11, 2021 Case Laws Customs

Proper officer - jurisdiction to issue Show Cause Notice (SCN) - Power of Additional Director General, DRI - This power which has been conferred under section 28 of the.....
November 11, 2021 Case Laws Service Tax

Rejection of application for rectification of an alleged clerical error in SVLDRS 1 - Period of limitation - due to a clerical error the petitioner had left the “pre-......
November 11, 2021 Case Laws Service Tax

Reversal of Cenvat Credit - When the audit wing had already verified the books of accounts of the Appellant and had sought reversal of Cenvat credit along with interest.....
November 11, 2021 Case Laws Service Tax

Refund claims of unutilized cenvat credit - Claim of refund rejected on the ground that the appellant had carried forward the same into its Tran-1 Form of GST. - It is......
November 11, 2021 Case Laws Central Excise

Levy of penalty - Area based exemption - allegation of incorrect valuation of final products cleared to related parties - Admittedly, when there is no blanket refund in.....
November 10, 2021 Case Laws GST

Concessional rate of tax @ 0.1% or not - In the instant case, the applicant supplies HDPE drums by raising the invoice under Billed to Merchant Exporter and shipped to......
November 10, 2021 Case Laws GST

Rate of GST - Job-Work service - business of plating Industry, approved for Electroplating and surface treatment of aerospace and non-aerospace components - Goods owned.....
November 10, 2021 Case Laws GST

Levy of tax - import of service - The applicant, with regard to taxability of the impugned service, admitted that the said service amounts to supply in terms of Section.....
November 10, 2021 Case Laws Customs

Exit order in terms of Rule 74 of the Special Economic Zone Rules, 2006 - There is nothing in Rule 74 or in the Act 2005, which will give an opportunity of hearing to a.....
November 10, 2021 Case Laws Customs

Refund claim - rejection of refund on the ground that no appeal was filed - In the present case, the Revenue admittedly, amended the Bills of Entry by re-assessing the......
November 10, 2021 Case Laws Customs

Appeal shall lie before the Tribunal under Section 129A or not - Baggage Rules, 2016 - Section 129A(1)(a) makes it clear that no appeal shall lie to the Tribunal in......
November 10, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - In the instant case, because of the fact that the advances made by the Appellant / Financial Creditor to the Corporate Debtor was supported by the......
November 10, 2021 Case Laws Service Tax

Levy of service tax - Residential Complex or not - construction of individual house/villas in residential complex having common areas, common address, common facilities.....
November 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - authorised signatory to the cheque was in control of the day to-day affairs of the said company at the time of issuance of the cheques or not - Once....
November 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - misuse of disputed cheque - rebuttal of presumption or not - Section 138 of NI Act - In the facts of the present case, the respondent no. 2 has......
November 10, 2021 Case Laws GST

Grant of Default Bail - The default bail under Section 167(2) Cr.P.C. cannot be equated with the discretion of the Court under Sections 437, 438 or 439 Cr.P.C., wherein.....
November 10, 2021 Case Laws GST

Maintainability of application - the applicant has to discharge fee of ₹ 5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as KGST Act 2017,......
November 10, 2021 Case Laws Income Tax

Penalty u/s 274 read with Section 270 - Merely because an appeal against the said assessment order is pending consideration, the same is not a reason to defer initiation....
November 10, 2021 Case Laws Income Tax

Penalty u/s. 271B - non filing the tax audit report - when the assessee entertained bona-fide belief that its account were not subject to audit u/s. 44AB, it would......
November 10, 2021 Case Laws Income Tax

Deduction 10AA(9) - Interest and remuneration to partners - Claim allowable on net income or gross income - In the present case, the clauses of partnership deed......
November 10, 2021 Case Laws Income Tax

Excess stock found during the search - A.O. has not held that there was any difference in quantity of stock as per valuation report and as per hooks of accounts. There......
November 10, 2021 Case Laws Income Tax

Assessment u/s 153A - Not an iota of evidence of any excess raw material purchase, out of books expenses, labour and other manufacturing expenses or receipt of......
November 10, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained share application money - It is not a case that the assessee had filed merely a confirmatory letters of share applicants but it is a case......
November 10, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Merely extracts of excel sheet do not provide any evidence of the allegation made by the AO against the assessee. Thus, mere fact that.....
November 10, 2021 Case Laws Income Tax

Denial of exemption u/s 11 - treatment of assessee as AO - proof of profit motive - the assessee has carried on systematic activities in a regular manner for......
November 10, 2021 Case Laws Income Tax

Claim of modification in salary income during the assessment proceedings - Assessee changing income and reducing income offered in the return of income without filing......

1 ....12 13 14 151617 18 19 20........ 102

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H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

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...

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,...