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February 5, 2021 Case Laws Service Tax AT

Time Spent in Wrong Forum Excludable from Limitation Period for Appeals; Department Must Redirect Misfiled Appeals.
February 5, 2021 Case Laws Service Tax AT

Service Tax on Electricity Charges Exempt u/s 66F(3) of Finance Act; Late Fees, Meter Rent, Supervision Charges Included.
February 5, 2021 Case Laws Indian Laws HC

Petitioner Fails to Rebut Presumption of Debt u/s 118 of Negotiable Instruments Act; Cheque Dishonored for Insufficient Funds.
February 4, 2021 Case Laws GST HC

Petitioner Allowed to Contest Bank Account Freeze Due to Alleged ITC Fraud u/r 159(5) Before CGST Authority.
February 4, 2021 Case Laws GST HC

Court Orders Refund for IGST Converted to CGST and SGST Due to Amendment; Applicants' Nil IGST Balance Addressed.
February 4, 2021 Case Laws GST HC

Court Allows Refund of Unutilised Input Tax Credit for Transactions from July to October 2017; No Legal Basis for Denial.
February 4, 2021 Case Laws Income Tax HC

Interpreting Sub-Sections (1) & (2) of Section 92A: Ensuring Cohesive Application in Transfer Pricing Adjustments and Associated Enterprises.
February 4, 2021 Case Laws Income Tax HC

Amendment to Section 194A exempts co-op banks from TDS only after 2015; 2012-2013 remains unaffected.
February 4, 2021 Case Laws Income Tax HC

Case Remanded: Section 40A(2) Review of MD's Remuneration, 90% of Income, Lacks Evidence of Business Securing Role.
February 4, 2021 Case Laws Income Tax AT

Assessing Officer Conducted Adequate Inquiries on Construction Costs; Further Investigation Deemed Unnecessary by Court.
February 4, 2021 Case Laws Income Tax AT

Reopening Tax Assessment After 4 Years Invalid if Full Disclosure Made: Section 147 Income Tax Act Violation.
February 4, 2021 Case Laws Income Tax AT

Supreme Court Allows Compensatory Payments for Mining as Deductible Expenses u/s 37(1) of Income Tax Act.
February 4, 2021 Case Laws Income Tax AT

Assessee Can Deduct Mistakenly Reported CENVAT Credit as Income in Later Year, Per Real Income Theory.
February 4, 2021 Case Laws Income Tax AT

PCIT wrongly invoked Section 263 against AO for not inquiring into long-term borrowings; decision contradicts legal principles.
February 4, 2021 Case Laws Customs HC

Court Rules Smuggling Gold Can Be Terrorism If Threatening Economic Stability; Petitioner's Actions Under Scrutiny in FIR.
February 4, 2021 Case Laws Insolvency and Bankruptcy SC

Security Interest Holder Not a Financial Creditor u/s 5(7) and (8) Despite Collateral Security in Corporate Debtor's Shares.
February 4, 2021 Case Laws Insolvency and Bankruptcy AT

Tribunal Review Power Limited: Only Allowed for Patent Errors, Not Re-Appraisal of Evidence u/r 11.
February 4, 2021 Case Laws VAT and Sales Tax HC

Court Upholds Denial of Tax Refund on Inputs; Additional Commissioner Misinterpreted Law and Misused Section 64(1) Powers.
February 4, 2021 Case Laws Indian Laws HC

Court Examines Vicarious Liability of Non-Working Partner in Cheque Dishonor Case; Partnership Deed Not Indisputable Evidence.
February 3, 2021 Case Laws Income Tax HC

High Court Quashes Penalty Order for Section 269ST Violation, Cites Lack of Jurisdiction Due to Pre-2019 Application.
February 3, 2021 Case Laws Income Tax HC

Reopening Assessment u/s 147: No Obligation to Disclose Beyond Prescribed ITR Form Requirements.
February 3, 2021 Case Laws Income Tax HC

Court Upholds Validity of Reassessment u/s 147 Based on Sufficient Tangible Evidence by Assessing Officer.
February 3, 2021 Case Laws Income Tax HC

High Court Quashes Reopening of Assessment u/s 147 Due to Lack of Evidence for Income Escapement.
February 3, 2021 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Deleted After Assessee's Inadvertent Error in Tax Computation Acknowledged, No Benefit Gained.
February 3, 2021 Case Laws Income Tax AT

Company Challenges Disallowance of Deduction u/s 35(1)(ii) After Donee's Approval Rescinded; No Refund Evidence Found.
February 3, 2021 Case Laws Income Tax AT

Late Miscellaneous Applications u/s 254(2) of Income Tax Act Are Not Acceptable Due to No Delay Condonation Provision.
February 3, 2021 Case Laws Income Tax AT

Assessing Officer's claim on Permanent Establishment's business risks lacks specific FAR analysis; coordinate benches disapprove generalization.
February 3, 2021 Case Laws Customs HC

Court Orders Refund of Duties Paid Under Protest; No Proof of "Unjust Enrichment" Required Per Sections 129E and 35F.
February 3, 2021 Case Laws Customs HC

Court Denies 12% Interest on Refund, Grants Interest per Section 129EE of Customs Act for Pre-Deposits.
February 3, 2021 Case Laws Customs HC

High Court Confirms Tribunal's Decision: No Misrepresentation in License Use, Export Obligations Met, No Breach of User Condition.
February 3, 2021 Case Laws Insolvency and Bankruptcy SC

Section 21(2) of IBC: Related Party Financial Creditors Barred from CoC to Prevent Manipulation and Ensure Fairness.
February 3, 2021 Case Laws Service Tax HC

Assessment Required Before Service Tax Demand u/s 73A(3) of Finance Act, 1994, Says Review of Section 73A(5.
February 3, 2021 Case Laws Service Tax AT

Tool Kits Taxability Dispute: No Service Tax Demand Due to Exclusive Use by Associated Companies, Revenue Lacks Contrary Evidence.
February 3, 2021 Case Laws Central Excise AT

Debate on Valuation Rules: Should Rule 4 or Rule 8 Apply to Goods Cleared to Sister Units?
February 3, 2021 Case Laws Indian Laws HC

Court Orders GNCTD to Pay Outstanding Retainership Fees to Lawyer Within One Month.
February 2, 2021 Case Laws Income Tax HC

Directors require specific allegations for prosecution under Income Tax Act Section 277; automatic charges not permitted.
February 2, 2021 Case Laws Income Tax HC

Jurisdictional Issues u/s 277: Magistrate Must Record Reasons for Skipping Inquiry in Absence of Permanent Residence.
February 2, 2021 Case Laws Income Tax AT

Unexplained Cash Deposit u/s 69A: Inconsistencies in Explanations Fail to Justify Source During Demonetization Period.
February 2, 2021 Case Laws Income Tax AT

Forfeited Earnest Money from Contractors Classified as Capital Receipt, Reducing Project Costs Before Operations Begin.
February 2, 2021 Case Laws Income Tax AT

PCIT cannot deem AO's order erroneous due to disagreement if thorough enquiries were conducted, per Section 263 of Income Tax Act.
February 2, 2021 Case Laws Income Tax AT

Section 263 Revision Overruled: Assessee Proves Share Capital Genuineness u/s 68, Errors in Revenue's Claim Highlighted.
February 2, 2021 Case Laws Income Tax AT

Interest on Late TDS Payment Considered Damages, Not Expense; Incorrect Use of Section 37(1) Overturned.
February 2, 2021 Case Laws Service Tax SC

Court Denies Union of India's Appeal Due to Delay, Emphasizes Importance of Filing in Correct Forum.
February 2, 2021 Case Laws Service Tax AT

Supreme Court to Decide if Free Items Should Be Included in Service Tax Valuation Per Bhayana Builders Case.
February 2, 2021 Case Laws VAT and Sales Tax SC

Interpreting Entry Tax Laws: Casual Traders and Transaction Classifications u/s 13(2) of General Clauses Act, 1897.
February 2, 2021 Case Laws Wealth-tax AT

Wealth Tax Reassessment: Vacant Urban Land Excluded Without AO Evidence of Structure, Contradicting Joint Development Agreement.
February 2, 2021 Notes Indian Laws

Finance Bill 2021: New TDS Rule on High-Value Goods Purchases to Boost Tax Compliance and Curb Evasion.
February 2, 2021 Notes Indian Laws

Finance Bill 2021 enforces higher TDS/TCS rates for non-filers to boost tax compliance from July 1, 2021.
February 2, 2021 Notes Indian Laws

Finance Bill 2021 amends Customs Tariff Act 1975, revises duty rates, exemptions, and aligns with global trade practices.
February 2, 2021 Notes Indian Laws

Finance Bill 2021 amends Customs Act 1962 to boost compliance, enforce penalties, streamline disputes, and enhance tech in trade.

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