Home Highlights November 2016 Year 2016 This

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1. Jurisdiction of the Bench to Hear the application of Rectification of Mistake - recall of the entire order - an application for rectification of a mistake u/s129B (2) of...

2. Quantum of cost imposed by High Court on the GST officer - intent to evade tax or not - allegation that the e-way bill had expired a day earlier - traffic blockage due...

3. Penalty for cash loan/ transactions against primary co-operatives - Section 269SS / 269T - Relief given to Primary Agricultural Credit Societies (“PACS”) and Primary...

4. Appeal of the Bank under the SARFAESI Act - The present case, is a classic example how the judicial system is getting clogged with frivolous litigation. The facts and...

5. Determination of insolvency resolution costs - payments of costs and expenses incurred by the Resolution Professional (RP) - Neither the basis of the claim nor its...

6. Addition made u/s. 56(2)(vii)(b)(ii) - Purchase of flat below Fair Market value - adequate consideration - the difference between sale consideration shown by the...

7. Refund claim of excess deposit of advance tax - while preparing challan mistake occurred and in place of ₹ 4,50,000/- - application filed by the petitioner under...

8. Rectification application u/s 154 - exemption u/s 10(23)(C)(iiiad) - The scope of Section 154 is very narrow and restricted to only correcting mistakes apparent from...

9. TDS u/s 194C - Addition u/s 201/201(1A) - TDS not deducted from the payments made to contractors under various schemes - The proviso clearly states that nothing...

10. ₹ 1,10,828 crore GST Gross Revenue collected for January, 2020

11. Rectification of mistake - ITAT has allows appeal on merit & dismissed the assessee’s cross objections as infructuous regarding re-opening of assessment. Assesse not...

12. Provisional attachment of escrow bank account - shares of the petitioner / contractor - Joint Escrow account opened by the Principal - GST Evasion - we lift the...

13. Rejection of an application filed u/s 10 of the Insolvency and Bankruptcy Code (IBC) by the Appellant, where the State Bank of India (SBI) had initiated proceedings u/s...

14. Imposition of penalty - Delay in filing of report due to accountant leaving the job abruptly - the penalty imposed of ₹ 1,70,747/- in the first appellate order...

15. Gratuity exemption u/s Section 10(10)(iii) - exemption limit raised to ₹ 25 lakhs