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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 851 to 900 of 5067 Records

1 ....14 15 16 171819 20 21 22........ 102

November 3, 2021 Case Laws GST

Exemption from GST - supply made to HMC - conservancy/solid waste management services as well as garbage collection and dumping services to the Conservancy Department -.....
November 3, 2021 Case Laws GST

Classification of services - supply of manpower services to his clients on daily/ monthly basis for different jobs as required by his clients - pure agent services as......
November 3, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - notice u/s 142(1) came to be issued in the name of deceased person - the assessee having died on 11.11.2014, claims or proceedings, if.....
November 3, 2021 Case Laws Income Tax

Residence in India - Residential status - Status of the assessee as “Resident” of India - calculation of days of stay in India - inclusion of date of arrival in counting....
November 3, 2021 Case Laws Income Tax

Computation of Capital Losses - the statutory provisions do not empower Ld. AO to substitute actual consideration received by the assessee with hypothetical sale......
November 3, 2021 Case Laws Income Tax

TP Adjustment - Addition of Corporate Guarantee - Matter restored before the AO with the direction that, he will first ascertain the amount of expenditure actually......
November 3, 2021 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - Unexplained receipt of share application/share capital - After a detailed and objective scrutiny of factual & legal position, the....
November 3, 2021 Case Laws Income Tax

Penalty u/s 271D/271E - contravention of provisions of sections 269SS/ST - taking or accepting loans otherwise than account payee cheques - book adjustments through......
November 3, 2021 Case Laws Customs

Undervaluation - Seeking relief and protection from unjustified investigation being carried out by respondent No.4 - import of Mercedes-Benz Engine Oil - It is obvious......
November 3, 2021 Case Laws Customs

Refund of duty paid - Applicability of Section 18 of Customs Act - It is the specific case of the importer that excess duty has been paid at the time of provisional......
November 3, 2021 Case Laws Customs

Confiscation of imported goods - lubricant oil open gear - hazardous waste liable to confiscation or not - Redemption of the goods against the redemption fine is the......
November 3, 2021 Case Laws Customs

Classification of imported goods - miscellaneous Chemicals: plasticizer - to be classified under CTH 38122090 or not - Advance authorization licence scheme - goods......
November 3, 2021 Case Laws Insolvency and Bankruptcy

Execution of conveyance deed - moratorium under effect - The bar under Section 14(1)(a) shall not be applicable here and the moratorium enforced shall nowhere come in......
November 3, 2021 Case Laws Central Excise

Valuation - interface quantity of adopting assessable value of SKO (non Public Distribution System (PDS) at the prevalent rate - As regards MS and HSD, the duty was paid....
November 3, 2021 Case Laws Central Excise

Process amounting to manufacture or not - clearance of ethanol blended motor spirit (EBMS) - First, it is to be tested that activity is whether amount to manufacture and....
November 2, 2021 Case Laws GST

Validity of Circular issued by the CBIC - Jurisdiction - imposition on rectification of Form GSTR-3B in respect of the period in which the error had occurred - A......
November 2, 2021 Case Laws GST

Refund of amount illegally collected from the petitioner - Self-ascertainment under Section 74(5) of CGST Act - Amount paid under coercion - Right of Bona fide Tax Payer....
November 2, 2021 Case Laws Income Tax

Recovery of tax - attachment of immovable property - validity of sale of immovable property - adequate consideration - As the 3rd respondent is treated as an assessee in....
November 2, 2021 Case Laws Income Tax

Renewal of approval under proviso (ii) (b) to section 17 (2) (viii) - approval for providing treatment for Covid-19 patients - Since the show cause notice issued relies.....
November 2, 2021 Case Laws Income Tax

Business expenditure - sales promotion - the entire scheme (promotion scheme) was governed by the scheme put in place by M/s. Tata Steels, and that purchases of the......
November 2, 2021 Case Laws Income Tax

Nature of income - Subsidy received under the Industrial Promotion Policy of the Assam Government - the VAT subsidy received by it for undertaking substantial expansion.....
November 2, 2021 Case Laws Income Tax

Undisclosed income - since the advances made to boat owners was subject to tax out of which fish was supplied and Same was sold and the sale proceeds was shown as......
November 2, 2021 Case Laws Income Tax

Additions as interest income - compensation received by the assessee - As the business of assessee was set up and had started and there was huge investment made by......
November 2, 2021 Case Laws Income Tax

Withdrawal of exemption as provided u/s. 12A - Revenue could not controvert the fact that the sole ground of re-opening of assessment was that the Registration granted......
November 2, 2021 Case Laws Income Tax

TDS u/s 194C - Non deduction of TDS on payments to shipping companies and CFS Agents - Addition u/s 40(a)(ia) - payments made by the assessee to shipping companies/CFS......
November 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition of payment made from an unaccounted sources - Assessing Officer has not carried out any inquiries from the seller of the land.....
November 2, 2021 Case Laws Income Tax

Bogus STCL - Disallowance of Loss arising from the trading in shares - accommodation entry of STCL - the fact remains that the findings of the lower authorities are not.....
November 2, 2021 Case Laws Customs

Law for trial of the cross cases - Raid - In the present controversy, two different criminal appeals were being heard and decided against two different judgments based......
November 2, 2021 Case Laws Service Tax

Refund of unutilized CENVAT credit - In so far the claim for refund of CENVAT credit for the period prior to 01.04.2012 is concerned, as Rule at the relevant point of......
November 2, 2021 Case Laws Service Tax

Refund of service tax - Period of limitation - It is not necessary that there should be an order of rejection of refund. If a litigation is at the stage of Show Cause......
November 2, 2021 Case Laws Service Tax

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms.....
November 2, 2021 Case Laws VAT and Sales Tax

Preferential charge - Recovery of sales tax - In the present case, the petitioner Bank had already registered all the mortgaged documents in the Central Registry as per.....
November 2, 2021 Case Laws Indian Laws

Dishonor of Cheque - When a cheque is issued even though as ‘security’ the consequence flowing therefrom is also known to the drawer of the cheque and in the......
November 1, 2021 Case Laws GST

Cancellation of registration of petitioner - section 129 of UPGST Act - In the facts of the present case, undisputedly the notice that was uploaded on the GST Portal was....
November 1, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - undisclosed activity of money lending and borrowing - the reasons for reopening of assessment has to be tested / examined only on the......
November 1, 2021 Case Laws Income Tax

Deduction u/s 80P(2) on interest income - To invest the deposits accepted from the members or the surplus funds available with it, is part of the banking/credit business....
November 1, 2021 Case Laws Income Tax

Addition of gross profit instead of net profit from the sale of Ghee - It was the duty of the revenue to pinpoint the infirmity in the expenses apportion by the assessee....
November 1, 2021 Case Laws Income Tax

Jurisdiction of the AO to frame the assessment order - Admittedly, when the ITO realized that he did not had the pecuniary jurisdiction to issue notice, he duly......
November 1, 2021 Case Laws Income Tax

Taxability of receipts - Royalty / Fee for technical services - Switzerland based non-resident assessee from its Indian affiliate - Cumulative satisfaction of both the......
November 1, 2021 Case Laws Income Tax

Validity of revisionary jurisdiction u/s.263 - the conveyance deed was executed only after the Order of the Charity Commissioner ; that the assessee trust was never in......
November 1, 2021 Case Laws Customs

Import of cosmetics products (the make-up Kit) - prohibited or restricted goods? - For this purpose that the CDSCO Certificates are issued by the afore-mentioned......
November 1, 2021 Case Laws Customs

Refund of SAD - time limitation - Though the issue of limitation is not applicable to the present refund claims and the refund claim of SAD cannot be held to be barred......
November 1, 2021 Case Laws Service Tax

Levy of service tax - intermediary services or not - providing marketing support services and technical support services to Excelpoint Systems (Pvt. Limited), Singapore.....
November 1, 2021 Case Laws Service Tax

Scope of the term Railways Works contract in relation to Mumbai Railway Vikas Corporation Ltd (MRVC) - The definition of 'Works Contract' do not state that the......
November 1, 2021 Case Laws Central Excise

CENVAT Credit - input services - air travel agency - There is no denial to the fact that the air-travel agency service, in the present case has been used for business......
November 1, 2021 Case Laws VAT and Sales Tax

Valuation - difference in labour charges - in excess of eligibility or not - standard rate of deduction in respect of labour and like charges - The meaning assigned to......
November 1, 2021 Case Laws VAT and Sales Tax

Classification of goods - Manufactured Sand (M-Sand) - covered under Entry 83 of Schedule III to the Karnataka Value Added Tax Act, 2003 or not? - The Notification dated....
October 30, 2021 Case Laws Income Tax

Recognition of TRUST - As can be seen from the definitions, the Trust created in terms of the deed of settlement is consistent with the requirements of both, the Indian.....
October 30, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - It is settled law that the opinion of the Internal Audit party of the Income Tax Department cannot be recorded as information within......
October 30, 2021 Case Laws Income Tax

Addition of security charge reimbursed - Assessee failure to credit HV AC charges to P&L A/c - Having considered the breakup figures available in the P&L report and the.....

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Latest Circulars

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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

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: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

A: Electronic Liability Register