Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Non-resident Singapore firm's software licensing... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI Relaxations for employee benefit trusts, aligned... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Phased rollout of quality standards for low-voltage... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Apex Court upholds validity of extension of GST... TaxTMI Builders wrongly claimed before Appellate Tribunal... TaxTMI Deductions, expense allocation & miscellaneous... TaxTMI Foreign airline's code-sharing income from India... TaxTMI Reopening of assessment after 4 years and addition... TaxTMI Trade officials wrongly denied export benefits due... TaxTMI License Revoked Without Proper Notice 's license... TaxTMI Settling shareholder feud, ensuring company... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For January of 2021

Home Highlights January January 2021 Year 2021

Filter:

Showing 1 to 50 of 368 Records

12 3 4 5........ 8

January 30, 2021 Case Laws GST

Classification of supply - Works Contract Services or not - activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System......
January 30, 2021 Case Laws GST

Levy of GST - Capital Subsidy (90 per cent of Project Capital Expenditure) received by the Applicant as per SIOM Agreement and Escrow Agreement from Odisha Government......
January 30, 2021 Case Laws GST

Classification of supply of service - activity of bullet proof body building (in addition to fixing bullet proof windshield glass, bullet proofing of engine and fuel......
January 30, 2021 Case Laws GST

Valuation - Independent transaction of purchase of land and construction contract for construction of bungalow on such land - Interim relief granted - We permit the writ....
January 30, 2021 Case Laws GST

Seizure of Goods - allegation of reuse of E-way bills - The appeal authority had no jurisdiction to examine fresh evidence at the behest of the revenue or record fresh......
January 30, 2021 Case Laws Income Tax

Condone delay in fling the application for exemption u/s 10(23C)(vi) - We feel that even at this stage petitioner may approach CBDT under section 119(2)(b) seeking a......
January 30, 2021 Case Laws Income Tax

RTI Application seeking information against Private Parties - Allegation of tax evasion - Public interest - The provisions of the RTI Act are not meant to allow the......
January 30, 2021 Case Laws Income Tax

Refunds claim along with interest accrued thereon u/s 244A - statutory alternate remedy - the Petitioner must only avail the remedy as provided for by the statute. The......
January 30, 2021 Case Laws Income Tax

Disallowance of running and maintenance expenses of foreign office - This amount has been duly disclosed in the audited financial statements and no fresh material on the....
January 30, 2021 Case Laws Income Tax

Agricultural income - The finding of the CIT (A) is that the crops grown are commercial in nature. The definition of ‘Agricultural Income’ does not limit its application....
January 30, 2021 Case Laws Income Tax

Deduction u/s 80IA - Treatment to carbon credit receipt - Section 115BBG of the Act was introduced by Finance Act, 2017 with effect from 01.04.2018, prior to which,......
January 30, 2021 Case Laws Income Tax

TDS u/s 195 - foreign commission expenses - CIT (A) has rightly deleted the addition made by the AO u/s 40(a)(ia) of the Act treating the same being not covered under......
January 30, 2021 Case Laws Income Tax

Deduction u/s. 80IAB - developing SEZ by itself is the business contemplated u/s. 80 IAB of the Act and the SEZ itself provides that the lease rental income generated in....
January 30, 2021 Case Laws Income Tax

Adjustment to the book profits on section 115 JB on Addition made u/s 14A - the computation under clause (f) of explanation 1 to section 115 JB (2) of the Act has to be.....
January 30, 2021 Case Laws Income Tax

Unexplained Income - addition u/s 68 - Receipt of share application money from group companies - group companies invest in each other - Double additions - In this case......
January 30, 2021 Case Laws Income Tax

Long term capital loss/gain - loss on cancellation of flat booked - provisions of section 2(47) clause (vi) - extinguishment of assessee’s right in flat - the assessee......
January 30, 2021 Case Laws Income Tax

Addition u/s 69A - It is settled law that when assessing officer is rejecting the books of account and return of income filed by the assessee the best judgement......
January 30, 2021 Case Laws Income Tax

Denial of deduction u/s 35AC on the basis of statement of Trustee - AO ought to have provided material used against the assessee apart from providing an opportunity to......
January 30, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - A deposit is something more than a mere loan of money - the Appellant’s status is that of a ‘Financial Creditor’ as per Section 5(7) read with......
January 29, 2021 Case Laws GST

Recovery of erroneous refund of IGST - Refund of the unutilized Input Tax Credit against Export of goods - Applicability of circular dated 4th September 2018, more......
January 29, 2021 Case Laws Income Tax

Revision u/s 263 - in the fact situation of the case there was no bar in invoking the powers u/s 263 - The income of the assessee from staffing, which was not an income.....
January 29, 2021 Case Laws Income Tax

Capital Gain (LTCG) or Business income - the tests laid down in the decisions support the plea of the Assessee that he did not do any adventure in the nature of trade......
January 29, 2021 Case Laws Income Tax

Nature of expenditure - expenditure incurred for development of a new product including knowhow - Thus expenditure incurred by the assessee being technical consultancy......
January 29, 2021 Case Laws Income Tax

Exemption u/s 11 - AO rejected accumulation of income u/s.12AA - on perusal of facts available on record, clause 4k of trust deed provides for extending help and relief.....
January 29, 2021 Case Laws Income Tax

Addition u/s 68 - share premium money - the assessee has discharged the onus cast upon it by filing the necessary documents before the AO as well as CIT(A). Moreover in.....
January 29, 2021 Case Laws Income Tax

Disallowance of proportionate interest on capital advances provided by the assessee - contentions of the Ld. AR are that, the advances does not pertains to sister......
January 29, 2021 Case Laws Customs

Levy of Penalty - retracted statement - the admissibility of the statement recorded under Section 108 of the Act from the appellant on 11.03.1998, was considered by the.....
January 29, 2021 Case Laws Customs

Entitlement of Refund without challenging the order of assessment which has attained finality - it is evident that a person is not entitled to claim refund of duty......
January 29, 2021 Case Laws Customs

Inadvertent mistake in self-assessed Bills of Entry - Seeking Direction to the respondents to reassess the customs duty - Correction of Customs Tarrif Heading (CTH) -......
January 29, 2021 Case Laws Insolvency and Bankruptcy

SeekingDirection to Respondent to permit the Professionals of the Corporate Debtor/ Applicant to attend the meetings of Committee of Creditors - This Tribunal is of the.....
January 29, 2021 Case Laws Service Tax

CENVAT Credit - Reinsurance services obtained directly from the Indian reinsurers - even after the amendment of the definition of ‘input service’ in rule 2(l) of the......
January 29, 2021 Case Laws Central Excise

Recovery of erroneous Refund with interest - The argument of the department that there was delay on the part of the respondent to furnish details with regard to modvat......
January 29, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - recovery of arrears of tax and penalty - The pre-assessment notice was received by the dealer, the order of assessment was communicated to....
January 28, 2021 Case Laws GST

Movable or Immovable property? - Temporary Structure (i.e. hall or pandal or shamiana or any other place) built up with Iron/Steel Pillars tight up with Nuts and Bolts......
January 28, 2021 Case Laws GST

Release of goods alongwith conveyance - It is expected that the writ applicant to file his reply to the showcause notice and appear before the authority in the......
January 28, 2021 Case Laws GST

Principles of Natural Justice - cancellation of registration - This writ application is disposed off, asking the writ applicant to prefer an application under Section 30....
January 28, 2021 Case Laws GST

Profiteering - supply of restaurant service - The Respondent was legally not required to collect the excess GST and therefore, he has not only violated the provisions of....
January 28, 2021 Case Laws Income Tax

Revision u/s 263 - The income of the assessee from staffing, which was not an income from export of computer software was also allowed by the Assessing Officer without......
January 28, 2021 Case Laws Income Tax

Validity of notice u/s 143(2) - Assuming wrong jurisdiction by issuing notice u/s 143 (2) by a non-jurisdictional AO and then framing the assessment by jurisdictional AO....
January 28, 2021 Case Laws Income Tax

Suppression of profit made by way client code modification - none of the clients has been found to be bogus and all of them have complied with KYC norms, meaning thereby....
January 28, 2021 Case Laws SEBI

Levy of penalty for Non disclosures as required under the LODR Regulations - What could not done by SEBI when the moratorium under section 14(1) of the IBC was in force.....
January 28, 2021 Case Laws Income Tax

Assessment u/s.158BC - Assessing Officer as well as Ld. CIT(A) has given full opportunity to the assessee for substantiating his claim on legal as well as on merits, but....
January 28, 2021 Case Laws Income Tax

Addition u/s 68 - cash credit in the books of accounts - issue of shares warrant - As assessee has submitted the complete details before the assessing officer and......
January 28, 2021 Case Laws Income Tax

NP rate determination - net result of trading operations of assessee JV - CIT(A) while upholding this exorbitant profit rate has observed that in the case of M/s KIEL......
January 28, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained cash deposits - Non maintenance books of accounts - where the returns are filed on the basis of income declared under section 44A of the......
January 28, 2021 Case Laws Insolvency and Bankruptcy

Seeking relief asking for closure of the liquidation process without dissolving the Corporate Debtor - When procedure itself is part of the enactment, the Regulating......
January 28, 2021 Case Laws Money Laundering

Validity of summons issued under PMLA - A reading of the complaint (Annexure-A) indicates that it was filed under section 45(1), 3 and 4 of the PML Act. It is alleged......
January 27, 2021 Case Laws GST

Provisional attachment of the immovable properties - Section 83 of GST Act - It is submitted that, the order of provisional attachment is specifically confined to the......
January 27, 2021 Case Laws GST

Grant of anticipatory Bail - irregular input tax credit (ITC) - Considering the submissions made by learned counsel for CGST and taking into consideration overall facts.....
January 27, 2021 Case Laws Income Tax

Penalty u/s. 271(1)(b) - in spite of the various adjournments given by the AO to assessee, no return of income was filed by the assessee in spite of the various......

12 3 4 5........ 8

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

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

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES

↑Top