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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 801 to 850 of 5067 Records

1 ....13 14 15 161718 19 20 21........ 102

November 10, 2021 Case Laws Income Tax

Understatement in the value of a flat sold - Addition u/s 43CA - Without making any enquiry or bringing material on record to establish the fact that the assessee has......
November 10, 2021 Case Laws Companies Law

Reduction of the competition to its electors by creating indirect entry barriers into the profession of legal service - whether the Second Respondent/ ‘Bar Council of......
November 10, 2021 Case Laws Central Excise

Refund of duty paid in excess - captive consumption - applicable valuation rules - manufacture of cement and cement clinker - The appellants were also using the......
November 10, 2021 Case Laws Central Excise

Interest on refund - claim of interest from the date of pre-deposit made against stay order - The refund claim was sanctioned within three months from the date of......
November 10, 2021 Case Laws Central Excise

Reversal of CENVAT Credit - appellant manufactures both dutiable goods and exempted goods. - Common inputs - It is not permissible for the Department to foist an option.....
November 10, 2021 Case Laws Central Excise

Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying......
November 10, 2021 Case Laws Indian Laws

Reduction in the rate of interest - disallowance of supervision charges - patent illegality ground or not - The failure on the part of the learned Sole Arbitrator to......
November 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - compoundable offences or not - as the matter has been settled between the parties and the compensation amount has been paid to the complainant–Opp......
November 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - The Prosecution cannot shirk its burden of proving its case beyond a reasonable doubt nor foist such responsibility on the.....
November 9, 2021 Case Laws GST

Cancellation of registration of the petitioner - Defective show cause notice (SCN) - A bare perusal of the show cause notice format prescribed under Rule 22(1) shows......
November 9, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - As both the issues in question on the basis of which the Pr.CIT had assumed jurisdiction u/s 263 of the Act had been considered and decided in.....
November 9, 2021 Case Laws Income Tax

Disallowing the exemption claimed u/s 54/54F - sale of the bungalow as well as the land - assuming the assessee has claimed deduction under section 54F of the Act, then.....
November 9, 2021 Case Laws GST

Whether the society can claim ITC on repairs both major as well as minor? - The supply of goods and services supplied for construction work of an immovable nature can be....
November 9, 2021 Case Laws GST

Levy of GST on Resident Welfare Association (RWA) - monthly subscription contribution charged from its members - The intention of the 'housing society' is only for......
November 9, 2021 Case Laws GST

Classification of supply and services - Locomotive parts - supply of multiple items, some of these items are manufactured by the applicant and some of them are procured.....
November 9, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Determination of Fair market value (FMV) of shares - applicability of section 56(2)(viib) - even where there is a technical breach in terms of.....
November 9, 2021 Case Laws Income Tax

TP Adjustment - IEX rates for the purpose of benchmarking the transaction of sale of power - if the prices are so divergent and the difference between the two external......
November 9, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Reopening of assessment u/s 147 initiated - PCIT has resorted to the revision proceedings u/s. 263 of the Act in a mechanical manner on the......
November 9, 2021 Case Laws Income Tax

Disallowance u/s 43B - custom duty expenditure not claimed as expenses in the year of actual payment as appellant was entitled to receive special benefits as per Custom.....
November 9, 2021 Case Laws Customs

Legality of import without Importer-Exporter Code (IEC) - import of Piano - import for personal use - restricted or prohibited item - admittedly this goods is a......
November 9, 2021 Case Laws Money Laundering

Money Laundering - violation of undertaking of captive mining for the grant of Mining Lease - Explanation to section 3 of P.M.L.A Act which has been added later on......
November 9, 2021 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - The scheme cannot be made operational by this Court going beyond the period for which it was formulated only for....
November 9, 2021 Case Laws Central Excise

Entitlement to Interest on pre-deposit - the finding of learned Commissioner (Appeals) is erroneous that no interest is payable whether the pre-deposit is made by way of....
November 8, 2021 Case Laws GST

Refund of CGST & SGST wrongly paid - Interpretation of the term “subsequently held” - the term “subsequently held” in section 77 of CGST Act, 2017 or under section 19 of....
November 8, 2021 Case Laws GST

Scope of clarification / circular issued by the board (CBIC) - Section 168(1) makes it clear that, only for the purpose of uniformity in the implementation of the Act,......
November 8, 2021 Case Laws GST

Classification of goods - Fish Meal in powdered form - Merely because such a finished product of fish meal produced by the petitioners' industries are being utilised......
November 8, 2021 Case Laws GST

Exemption from GST or not - Renting of immovable property - pure service - services provided by the applicant to Samaj Kalyan Department, State Government of Maharashtra....
November 8, 2021 Case Laws Income Tax

Bogus LTCG - Unexplained cash credit u/s 68 - Reliance on information unearthed from third party - the capital gain earned by the assessee cannot held bogus merely on......
November 8, 2021 Case Laws Income Tax

Special audit u/s 142(2A) - Period of limitation - reasons for change in accounting system - method of valuation of closing stock - AO does not point out a single......
November 8, 2021 Case Laws Income Tax

Enhancement of total income by CIT-A - Procedure to be followed - It is bounden duty of the CIT(A) to follow due process of law before coming to his own conclusions on......
November 8, 2021 Case Laws Income Tax

Condonation of delay - inordinate delay of 508 days - “sufficient cause” - In case the delay is not condoned, it would amount to legalise an illegal and unconstitutional....
November 8, 2021 Case Laws Income Tax

Validity of the assessment framed u/s 147 - Proof of service of notice - There was no valid service of notice u/s 148 of the Act in the present case. The finding of the.....
November 8, 2021 Case Laws Income Tax

Assessment u/s 153A - the scope and ambit of section 153A of the Act is to restrict to only incriminating material in case of unabated years. Since the assessment for......
November 8, 2021 Case Laws Customs

Finalization of duty in respect of one shipping bill - issuance of Export Obligation Discharge Certificate (EODC) - From the grounds stated in the appeal, it is seen......
November 8, 2021 Case Laws Customs

Failure to Levy of Anti Dumping Duty - import from China PR, Malaysia and Vietnam - It is not possible to sustain the decision taken by the Central Government, contained....
November 8, 2021 Case Laws Customs

Refund of pre-deposit - refund claim filed by the CHA is proper or otherwise - It is not the case that whether CHA is claiming the refund. Those are applications of......
November 8, 2021 Case Laws Money Laundering

Money Laundering - proceeds of crime - conspiracy - provisional attachment of assets/properties of the petitioner - it is an admitted fact that there is no finding and......
November 8, 2021 Case Laws Service Tax

Levy of service tax - Business Auxiliary Services - booking of segments and thus assisting in marketing and promotion of the CRS of various companies - once the issue of....
November 8, 2021 Case Laws Service Tax

Taxability - Construction of residential complex for personal use - staff quarters/ said residential units - work done by the sub-contractor - The services provided by......
November 8, 2021 Case Laws Central Excise

Extended period of limitation - In the present case, what is seen is that the audit was conducted between June 17, 2011 to June 22, 2011 and the show cause notice refers....
November 8, 2021 Case Laws VAT and Sales Tax

Levy of Excise Duty or VAT - transit loss suffered in the transportation of Grain Extra Neutral Alcohol - The Government Order insofar as it authorises respondent-State.....
November 8, 2021 Case Laws VAT and Sales Tax

Transaction of sale taking place or not - sale of Furnace - machinery or not - The contract involving receipt of lease rent for leasing of the flameless furnace does not....
November 8, 2021 Case Laws VAT and Sales Tax

Works Contract - deemed sale or not - inter-state trade - the principle enunciated in M/s.LARSEN AND TOUBRO LIMITED‘s case would squarely apply to the case on hand, as......
November 8, 2021 Case Laws Indian Laws

Dishonor of Cheque - The law is well-settled that the complaint under Section 138 of the Negotiable Instruments Act is not maintainable, if no demand was made for......
November 8, 2021 Case Laws Indian Laws

Dishonor of Cheque - failure to comply with the statutory formality of issuing a notice - It is not necessary to consider the question as to whether Exhibit P1 cheque......
November 3, 2021 Case Laws GST

Seeking grant of Regular Bail - cheating and forgery - fraudulent and bogus transactions - bogus firms - Keeping in mind, the fact that the trial is yet to commence, no.....
November 3, 2021 Case Laws GST

Validity of Show cause notice - jurisdiction - Inadmissible transitional credit - Education Cess (E Cess) - Secondary & Higher Education Cess (SHE Cess) - Krishi Kalyan.....
November 3, 2021 Case Laws GST

Refund of excess amount lying to the credit of electronic cash ledger of the petitioner - applicability of proviso to sub-section (1) of Section 54 or sub-section (1) of....
November 3, 2021 Case Laws GST

Refund of IGST - goods exported out of India - zero rated supplies - misdeclaration of description/value before allowing export - The reluctance on the part of the......
November 3, 2021 Case Laws GST

Requirement of registration in importing states other than Maharashtra - goods are imported, sold and delivered directly from CFS (Container Freight Station) / DPD......

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F: GST on Solar Plant

F: ITC on Inward supplies availed in the next Financial Year

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F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

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...

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...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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