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February 27, 2021 Case Laws Income Tax AT

No Penalty for Minor Discrepancy in 26AS Form; Taxpayer's Conduct Not Contumacious, Section 271(1)(c) Inapplicable.
February 27, 2021 Case Laws Income Tax AT

Penalty u/s 271G deemed unjustifiable due to diamond industry's unique challenges; reasonable cause u/s 273B acknowledged.
February 27, 2021 Case Laws Income Tax AT

Court Rejects Revised Cash Book; Discrepancies Between Recorded and Physical Cash Lead to Additions Being Confirmed.
February 27, 2021 Case Laws Customs AT

Customs Broker's License Revoked, Security Deposit Forfeited; Earlier Entries Not Enough to Prove CBLR Violation.
February 27, 2021 Case Laws Customs AT

Discrepancy in Imported Goods Valuation: Penalties Imposed Due to Courier's Oversight, No Malafide Intent Found.
February 27, 2021 Case Laws Insolvency and Bankruptcy AT

Bank Guarantee Can Be Invoked During IBC Moratorium u/s 14(3)(b); Surety's Assets Separate from Corporate Debtor's.
February 27, 2021 Case Laws Insolvency and Bankruptcy AT

Operational creditor's CIRP bid rejected for failing Section 14, Limitation Act conditions; no Section 5 relief for delay.
February 27, 2021 Case Laws Service Tax AT

Service Tax on Liquidated Damages: Authorities to Reexamine Definitions Under Indian Contract Act, 1872.
February 27, 2021 Case Laws Central Excise AT

Early Hearing Dismissed: Appellants Fail to Show Financial Hardship u/s 35F in Central Excise Case.
February 26, 2021 Case Laws GST HC

Appellate authority must address all issues, including non-service notice claims, u/s 74 of the UPGST Act.
February 26, 2021 Case Laws Income Tax HC

Court Rules TPO Referral Exceeded Limited Scrutiny Scope; CASS System's Selection Reason Oversimplified.
February 26, 2021 Case Laws Income Tax AAR

Non-resident sportsmen payments need TDS u/s 194E; payer's duty not affected by DTAA or CBDT notifications.
February 26, 2021 Case Laws Income Tax AAR

Cricket marketing income in India exempt from tax under DTAA with Mauritius; no permanent establishment in India.
February 26, 2021 Case Laws Income Tax HC

High Court Criticizes Tribunal for Procedural Errors in Granting Relief for Inflated Expenditure Claims Without Proper Examination.
February 26, 2021 Case Laws Income Tax AT

Assessing Officer to Classify 12% of On-Money from Flat Sales as Undisclosed Income u/s 68.
February 26, 2021 Case Laws Income Tax AT

Unutilized welfare trust receipts returned to companies are non-taxable windfalls, not revenue income under the Income Tax Act.
February 26, 2021 Case Laws Income Tax AT

Clarification: Section 69C unexplained expenditure offset against income; Section 115BBE provisions are prospective from April 1, 2017.
February 26, 2021 Case Laws Income Tax AT

Supreme Court Rules Forest Dept Compensation as Business Expense, Not Asset Acquisition, Confirms Assessing Officer's Decision.
February 26, 2021 Case Laws Income Tax AT

Penalty for Late TDS Filing u/s 234E Upheld; No Distinction for Pre-June 2015 Periods.
February 26, 2021 Case Laws Income Tax AT

Appeal Delayed 515 Days Due to Lack of Notice; No Negligence or Malafide Intent Found by Assessee.
February 26, 2021 Case Laws Income Tax AT

Section 271(1)(c) imposes 200% penalty for unexplained cash deposits; Section 271AAA operates independently with different provisions.
February 26, 2021 Case Laws Customs HC

High Court Upholds Tribunal's Decision on Confiscation of Imported Photocopiers Due to DGFT Notification Language Discrepancy.
February 26, 2021 Case Laws Customs HC

High Court Orders MEIS Benefits for Exporter Due to Lack of Awareness of Eligibility for Exports to Sri Lanka.
February 26, 2021 Case Laws Insolvency and Bankruptcy AT

Dispute deemed invalid u/s 5(6) IBC; Inspired Traveller's CIRP not blocked by unrelated reconciliation issues.
February 26, 2021 Case Laws Service Tax HC

Tax Dues Quantified on June 15, 2019: Communication Method Irrelevant for Legal Consideration.
February 26, 2021 Case Laws Service Tax AT

Service Classification: Contractor-Controlled Staff at Client Premises Not Qualifying as Manpower Recruitment or Supply Agency Service.
February 26, 2021 Case Laws Central Excise HC

High Court Rules Department Cannot Exceed Allegations in Original Show Cause Notice; Assessee's Appeal Protected.
February 26, 2021 Case Laws VAT and Sales Tax HC

Court Rules Buyer Must Pay Tax Dues for Clear Property Title Under MVAT Act, Section 37(1.
February 26, 2021 Case Laws VAT and Sales Tax HC

Court Rules Attachment Order Invalid if Issued Before Appeal Period Ends; Revenue's Immediate Payment Argument Misconceived.
February 26, 2021 Case Laws Indian Laws HC

Court Denies Anticipatory Bail for Tax Officers Accused of Bribery; Custodial Interrogation Deemed Essential in Early Investigation Stage.
February 25, 2021 Case Laws GST DSC

Court Dismisses Anticipatory Bail as No Arrest Threat; Co-Accused Still Held Without Bail.
February 25, 2021 Case Laws GST HC

High Court Modifies Harsh Bail Conditions in GST Evasion Case; No Provisional Attachment u/s 83 C.G.S.T. Act.
February 25, 2021 Case Laws Income Tax HC

High Court rules in favor of assessee on commission provision u/s 194H, citing Supreme Court principles.
February 25, 2021 Case Laws Income Tax HC

MAT Calculation: Doubtful Debt Provision Added, Book Profit Still Negative; No Negative Inference Against Assessee.
February 25, 2021 Case Laws Income Tax AT

Transfer Pricing Adjustment Exceeds Chapter X Scope, Miscalculation by Officer Using Total Costs Instead of Associated Enterprise Sales.
February 25, 2021 Case Laws Income Tax AT

Assessees can avoid disallowance u/s 40(a)(ia) if payees report income and pay taxes per Section 201.
February 25, 2021 Case Laws Income Tax AT

Assessee Fails to Prove Genuine Share Transactions; Additions Confirmed u/s 68 for Bogus Share Capital.
February 25, 2021 Case Laws Income Tax AT

Foreign Currency Fluctuation Premiums Deductible u/s 37(1), Not Disallowed by Section 43A of Income Tax Act.
February 25, 2021 Case Laws Customs HC

Court Remands Decision on Cost Recovery Charges; Stresses Importance of Personal Hearing for Appellant and Circular Consideration.
February 25, 2021 Case Laws Customs AT

Customs Broker License Revocation Challenged: Erroneous Findings on Document Submission and Premises Verification Under 2018 Regulations.
February 25, 2021 Case Laws Insolvency and Bankruptcy SC

Court Finds DVI's Renegotiation Efforts Unjustified; Awaits NCLAT Decision on Resolution Plan Dispute.
February 25, 2021 Case Laws Service Tax AT

Appellant exempt from service tax on various fees but liable for Storage License fee with interest, no penalties imposed.
February 25, 2021 Case Laws Central Excise HC

High Court Rules Settlement Commission Can't Impose New Limitation Period; Refund Due for Excess Tax Paid Under Protest.
February 25, 2021 Case Laws VAT and Sales Tax HC

High Court Rules in Favor of Assessee; Authorities Erred by Canceling Registration Without Due Process.
February 25, 2021 Case Laws VAT and Sales Tax HC

High Court Rules Crane Supply Not a Transfer of Use Rights; No Tax Due u/s 4 of Tamil Nadu VAT Act.
February 25, 2021 Case Laws Income Tax HC

ITAT Rules High-Seas Sales Transactions Valid; Customs Verification Not Sole Basis for Doubt Under Income Tax Act Sections 68, 69C.
February 25, 2021 Case Laws Income Tax HC

Court Dismisses Writ Petitions Due to Unregistered Agreements in Long-Term Capital Gains Dispute Under Income Tax Act, 1961.
February 25, 2021 Case Laws Income Tax AT

Section 69B: Assessee's Explanation for Inflated Debtor Balances Accepted Due to Lack of Contradictory Evidence.
February 25, 2021 Case Laws Income Tax AT

CIT(A) Justifies Deletion of Additions: LTCG and Deduction u/s 54 of Income Tax Act Reviewed Independently.
February 24, 2021 Case Laws GST AAAR

Appeal Against ROM Rejection Deemed Non-Maintainable; Not Appealable u/s 100 of CGST Act 2017.

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