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Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

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Showing 901 to 950 of 5067 Records

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October 30, 2021 Case Laws Income Tax

Disallowance of excess depreciation on computer software - assessee had purchased software being operating system for Windows and claimed depreciation as per Rule 5 of......
October 30, 2021 Case Laws Income Tax

Disallowance of rental expenses - expenses relating to earlier year were not admissible - CIT(A) has incorrectly stated in his finding that assessee has only claimed the....
October 30, 2021 Case Laws Income Tax

Entitlement to interest u/s 244A - We find from perusal of provisions of section 244A of the Act that the said section does not draw any distinction between ‘tax’ and......
October 30, 2021 Case Laws Income Tax

Bogus LTCG - Addition u/s 68 - Statement of the assessee recorded during investigation leads to the irresistible conclusion that the assessee has not discharged his onus....
October 30, 2021 Case Laws Income Tax

Penalty proceedings u/s.271AAB - In this case, the assessee has admitted undisclosed income in the statement recorded u/s.132(4) of the Act and substantiates the manner.....
October 30, 2021 Case Laws Income Tax

Denial of carry forward of long term capital loss - When the he taxed the difference in amount under short term capital gain and also disallowed short term capital loss.....
October 30, 2021 Case Laws Income Tax

TDS u/s 194C - Disallowance u/s 40(a)(ia) being the amount of expenses claimed under the head testing charges on the reason that the assessee has not deducted tax on......
October 30, 2021 Case Laws Income Tax

Addition on account of lower yield of production compared to industrial average - estimation of income based on average yield across the business @ 89% - the yield......
October 30, 2021 Case Laws Income Tax

Assessment u/s 144A - Ex-parte order - due to some unavoidable circumstances, voluminous documents and paper book were not filed before the AO - AO is also directed to......
October 30, 2021 Case Laws Customs

Jurisdiction - power of DRI to issue SCN u/s 28 of Customs Act - DRI are Proper Officers or not - availability of alternate remedy of appeal - In the present case, the......
October 30, 2021 Case Laws Customs

Seeking Relaxation for clearance of subject consignment on payment of necessary four times penalty charges for dispensing with the Phytosanitary Certificate - import of.....
October 30, 2021 Case Laws Customs

Seeking amendment in the bills of entry - excess duty payment by mistake - Had the Department considered the appellant’s request for amendment of its Bill of Entry then,....
October 30, 2021 Case Laws Service Tax

Refund of excess service tax paid - time limitation - In the present case, the refund arises out of excess payment. The excess payment can be ascertained only when the......
October 30, 2021 Case Laws Service Tax

Extended period of limitation - Classification of services - Right to use of car parking space or not - the Appellant has made out a case on limitation ground as the......
October 29, 2021 Case Laws GST

Levy of tax and penalty - enhancement of value of goods - case of petitioner is that no grounds have been mentioned in the order of the officer of the Mobile Squad for......
October 29, 2021 Case Laws GST

Refund - Constitutional architecture of CGST Act, 2017, IGST Act 2017, SGST and UGST Acts as well as width, ambit and application of Section 6 of CGST and SGST Acts -......
October 29, 2021 Case Laws GST

Validity of summary order passed u/s 140 and 43(9) - Matching of credit - Violation of principles of natural justice - order passed ex-parte in nature - Violation of......
October 29, 2021 Case Laws Income Tax

Assessment proceedings u/s 153A - whether no incriminating material recovered? - In the present cases, with there being absolutely no incriminating materials found or......
October 29, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Proof of new material to justify the re-opening of the assessment - change of opinion - there was conscious application of.....
October 29, 2021 Case Laws Income Tax

Offences u/s 276CC and 276C[1] - Non disclosure of income - assessee had not filed the Annual Return - This Court cannot presume that the petitioner herein is innocent......
October 29, 2021 Case Laws Income Tax

Penalty u/s 271D and penalty u/s 271E - Assessee for taking loan in cash and repaying the loan in cash - the moneys in question were received and repaid for personal......
October 29, 2021 Case Laws Income Tax

Additions of varied amounts on account of unaccounted on-money - Seized material in search - the Assessing Officer was not justified in bringing to tax the whole amount.....
October 29, 2021 Case Laws Income Tax

TP adjustment against payment to AE for Software charges - The charges have been paid pursuant to the agreement and the assessee has already placed on record third part.....
October 29, 2021 Case Laws Income Tax

Allowable deduction - Education Cess (EC) and Secondary & Higher Education Cess (SHEC) on income-tax - It is settled that, education cess on income-tax, dividend......
October 29, 2021 Case Laws Income Tax

Disallowance of supervisory charges paid - ingenuine expenditure - As gone through reasons given by the AO in light of various evidences filed by the assessee including.....
October 29, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - As per CIT sale of land parcels as taxed under the head "Capital Gains" - AO found that the actual sale consideration of land parcels shown as.....
October 29, 2021 Case Laws Income Tax

Levy of penalty u/s 271B - violation of section 44AB - assessee has failed to maintain the books of accounts - assessee is a Civil Contractor - the assessee has offered.....
October 29, 2021 Case Laws Customs

Imposition of Redemption Fine and Penalty - import of Copper Sulphate Pentahydrate Industrial grade (powder) - insecticide goods or not - Strangely and without placing......
October 29, 2021 Case Laws Customs

Revocation of Customs Broker License - forfeiture of security deposit - misdeclaration of goods - There is no violation which is so grave for imposing such a harsh......
October 29, 2021 Case Laws Money Laundering

Freezing of petitioner's Bank Account - allegations of corruption and money laundering were levelled - diversion of funds - It would not be permissible for the......
October 29, 2021 Case Laws Service Tax

Levy of service tax - activity of arranging or facilitating recruitment of student in India - services naturally bundled in the ordinary course of business or not - As a....
October 29, 2021 Case Laws Service Tax

Levy of penalty u/s 78 of FA - services received from abroad, but service tax not paid - even if the appellant pays service tax, they would be eligible for the credit......
October 29, 2021 Case Laws Central Excise

CENVAT Credit - demand based on statements only and is not supported by any documentary evidence - reliability of statements - section 9D of Central Excise Act, 1944 -......
October 29, 2021 Case Laws VAT and Sales Tax

Reversal of ITC - the assessment are sought to be re-opened and the ITC availed by the dealers are directed to be reversed, when a mismatch occurs - If an instruction......
October 28, 2021 Case Laws GST

Principles of natural justice - seizure of goods alongwith the vehicle - levy of penalty - When right to represent the case was given in peculiar fact situation of......
October 28, 2021 Case Laws GST

Violation of the principles of natural justice - opportunity of personal hearing not provided - the statement made by the Assessment Officer in the impugned order dated.....
October 28, 2021 Case Laws GST

Classification of services - job work service or not - activity of reshelling of old sugar mill rollers - When such a Television set is taken up for correcting the......
October 28, 2021 Case Laws Income Tax

Assessment of trust - Addition on account of provisions of gratuity and prior period expenses - In fact, the assessee had made claim u/s 10(23)(iiiab) of the Act.......
October 28, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - in our opinion proviso to section 147 of the Act is meant to limit the scope of provision u/s. 147 of the Act, going by......
October 28, 2021 Case Laws Income Tax

Claims of amount paid for employees taken on Secondment - Revenue attribution - AO on one hand had held the secondment agreement to be not a genuine agreement but on the....
October 28, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - PCIT failed to specify the transaction on which initiation of penalty either under section 271D or 271E was warranted. And on the issues of......
October 28, 2021 Case Laws Income Tax

TDS u/s 194B or 194BB - disallowance in respect of payment of stake money u/s 40(a)(ia) -'stake money' is not liable to TDS u/s 194B of the Act. - we also hold that......
October 28, 2021 Case Laws Customs

100% EOU - non-fulfilment of export obligation - The appeal under Section 130 of the Act before this Court would not be maintainable and the appellant/revenue has to......
October 28, 2021 Case Laws Insolvency and Bankruptcy

Levy of fine on the corporate debtor - In view of the moratorium declared in terms of Section 14 of the Code and also in view of the fact of making certain compliances......
October 27, 2021 Case Laws GST

GST Fraud - Misuse of Aadhar and PAN cards of writ petitioner - offence of issuing invoice without supply of goods in violation of TN-GST, C-GST Acts and rules......
October 27, 2021 Case Laws GST

Input Tax Credit - option to pay GST at concessional rate availed - other indirect expenses incurred for the purpose of business such as rent, commission, professional......
October 27, 2021 Case Laws GST

Taxable services or exempt services - mixed supply of services to MCGM by the applicant - Vehicle with All India Tourist Permit provided for Carrying Covid 19 Patients......
October 27, 2021 Case Laws GST

Input Tax Credit - inputs/input services procured by the applicant to implement the promotional scheme under the name 'Buy n Fly' - The input goods/services in the form.....
October 27, 2021 Case Laws GST

Classification of goods - four toys in which physical force is the primary action and have electronic circuits/parts for providing light, music, horn etc arc ‘electronic....
October 27, 2021 Case Laws Income Tax

Addition u/s 2(22)(e) - deemed dividend - What is required to be seen is whether CAPL has advanced moneys as pure loan amounts or for business purposes. The agreements......

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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

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