Pricing Login

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

For Sales / Support:
WhatsApp

9911796707

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

TMI - e-Newsletter TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Excessive transport expenses deduction and TDS... TaxTMI Importer imports "Ground Colemanite (B2O3 40%)... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For January of 2022

Home Highlights January January 2022 Year 2022

Filter:

Showing 451 to 494 of 494 Records

1 ....6 7 8 910

January 4, 2022 Case Laws Customs

Rejection of request for provisional release of the seized goods - high end wrist watches - prohibited goods or not - In the present case, the appellant had not only......
January 4, 2022 Case Laws Insolvency and Bankruptcy

Validity of Resolution Plan - Fair and Equitable distribution under the Resolution Plan - Undoubtedly, the commercial decision and matters pertaining to it solely comes.....
January 4, 2022 Case Laws VAT and Sales Tax

Time limitation for imposing penalty u/s 10-A of the Central Sales Tax Act, 1956 - Even though no limitation period as such has been indicated in Section 10-A of the CST....
January 4, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of Directors in the company - There is no specific averment in the complaint to the effect that the petitioners who are all the.....
January 4, 2022 Case Laws Indian Laws

Dishonor of Cheque - Insufficient funds - The complainant’s denial about his partnership with Royal Finance is of no consequence to the accused, when the accused himself....
January 4, 2022 Case Laws Indian Laws

Dishonor of Cheque - existence of the legally enforceable debt or not - In the light of the presumption under Section 139 which stands unrebutted and also the supporting....
January 3, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - the Tribunal was satisfied on facts that the Assessing Officer has inquired into the matter to the extent required the documents were available....
January 3, 2022 Case Laws Income Tax

Unexplained cash deposits - Our aforesaid conviction that the lower authorities before rejecting the assessee’s claim of having received the sale consideration prior to.....
January 3, 2022 Case Laws Income Tax

Assessment u/s 153A - beneficiary of bogus LTCG - Addition u/s 68 - onus to prove - The whole basis of making additions is third-party statement and no opportunity of......
January 3, 2022 Case Laws Income Tax

Exemption u/s 11 - If the corpus has been received by the assessee for a designated purpose, the same should have utilized for that purpose only and if depreciation is......
January 3, 2022 Case Laws Income Tax

Levy of penalty u/s.271D/271E - transaction by passing a journal entry - proof of reasonable cause u/s 273B - the business constraint and exigency and administrative......
January 3, 2022 Case Laws Income Tax

Validity of Assessment u/s 153A - The information obtained from outside agencies which was confronted with the assessee during the search cannot be considered as......
January 3, 2022 Case Laws Income Tax

Assessment u/s 153A - Exemption u/s 11 - Carry forward of the deficit being excess of expenditure over income to the subsequent years - the Hon’ble Supreme Court has......
January 3, 2022 Case Laws Customs

Merchandise Export from India Scheme (MEIS) - Amendment in the shipping bill - entitlement to incentives on the realized Free On Board (FOB) value of exports - No......
January 3, 2022 Case Laws Customs

Clandestine removal - Charge Chrome - reliable evidence or not - To simply extrapolate the production figures of one company to determine whether there has been a......
January 3, 2022 Case Laws Insolvency and Bankruptcy

Rejection of claim of the Applicant - It has been made abundantly clear that the Resolution Applicant can be made liable for the dues which are forming part of the......
January 3, 2022 Case Laws Insolvency and Bankruptcy

Rejection of claim made by the Respondent/RP - Even though liberty was granted for the Applicant to file a fresh Application, the Applicant has been keeping silent and......
January 3, 2022 Case Laws Central Excise

Seeking a complete waiver of the pre-deposit of Central Excise duty - In the present case, the adjudication order has been passed by the Commissioner after complying......
January 3, 2022 Case Laws Central Excise

CENVAT Credit - input service - construction services used by the appellant for setting up of Effluent Treatment Plant - since modernization, renovation or repair and......
January 3, 2022 Case Laws VAT and Sales Tax

Recovery of tax dues - secured creditor - priority of charge over the subject properties in terms of Section 48 of the VAT Act as against the provisions of Section 26E......
January 3, 2022 Case Laws VAT and Sales Tax

Levy of Sales tax - Hajmola candy - taxable as an Ayurvedic medicine or not - assessee had satisfactorily demonstrated that the product in question was an Ayurvedic......
January 3, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - vicarious liability of the accused - As the petitioners are not the persons, who had drawn the cheque and they were not......
January 3, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficient funds - legally enforceable debt or not - Unless the cheques which were returned for 'insufficient funds' were proved to have been......
January 1, 2022 Case Laws GST

Right to appeal - Order was not uploaded on the portal - When admittedly there was a failure on the part of the respondents to upload the order in the original,......
January 1, 2022 Case Laws GST

Right to appeal - Deemed service of adjudicating order / Non-receipt of the order - As per the statutory prescription and going by the averments in the counter affidavit....
January 1, 2022 Case Laws GST

Grant of pre-arrest bail - case of applicant is that the applicant raised several contentions in the applications filed by them, however, all the contentions are not......
January 1, 2022 Case Laws GST

Benefit of Exemption from GST - composite supply or not - pure services - By his own admission in the application, the applicant provided accommodation services to GHMC.....
January 1, 2022 Case Laws Income Tax

Offences u/s 276CC, 276C(1) and 276C(2) - Non-filing of ITR for Second PAN number - Now the prosecution has been launched on the premise that the petitioner has not even....
January 1, 2022 Case Laws Income Tax

Nature of expenditure - amount paid as fee for user of know-how - capital expenditure or revenue expenditure - where an assessee who is engaged in the business of......
January 1, 2022 Case Laws Income Tax

Disallowance u/s 37(1) expenses towards fees, subscription and payment of services for various clubs such as Karnataka Golf Association, Bangalore Club, the Karnataka......
January 1, 2022 Case Laws Income Tax

Addition u/s 68 - By "right person", we mean the person who is liable to be taxed, according to law, with respect to a particular income. The expression "wrong person"......
January 1, 2022 Case Laws Income Tax

Deemed dividend addition u/s.2(22)(e) - assessee has not been able to demonstrate through any cogent or credible evidence that this transaction that he had with the M/s.....
January 1, 2022 Case Laws Income Tax

Negative working capital - It is the contention of the assessee that the negative working capital should be ignored, since the assessee is a risk free enterprise -......
January 1, 2022 Case Laws Income Tax

Unexplained money u/s 69A - Unexplained loan - the loan creditors had deposited cash in their accounts and mostly on the very same day they had transferred the same to......
January 1, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - the impugned order passed in the present case is in gross violation of the principles of natural justice having been passed in haste without......
January 1, 2022 Case Laws Income Tax

Exemption u/s 11 - Rejection of application filed for registration u/s 12AA - charitable object u/s 2(15) - activity of holding conferences on new innovations - In the......
January 1, 2022 Case Laws Customs

Recovery of excess due credit issued from Status Holder Incentive Scrip (SHIS) Scheme - It is contended that once the benefits of the Scheme are utilised, then the......
January 1, 2022 Case Laws Customs

Revocation of customs broker license - imposition of penalty - As the relied upon documents were not given to the appellant and also the cross examination of witnesses......
January 1, 2022 Case Laws Companies Law

Validity of Investigation proceedings against the Employee by CID - Investigation was already being conducted by the SFIO - A specific procedure has been laid down under....
January 1, 2022 Case Laws Insolvency and Bankruptcy

Proceedings against the Suspended Directors - Failure to handover books of accounts and documents to the RP - The respondent no. 1 cannot be escaped from its liability,.....
January 1, 2022 Case Laws Central Excise

Imposition of penalty under Rule 26 (2) of CER - availment of irregular CENVAT Credit - invoices without actual receipt of inputs - Though the opting of SVLDRS should......
January 1, 2022 Case Laws Indian Laws

Dishonor of cheque - mismatch of signatures or incomplete signatures - The Supreme Court in a case has came to the conclusion that criminal prosecution against the......
January 1, 2022 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - compensation amount received by the Respondent is a security substituted in the place of the original mortgage......
January 1, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficient fund - preponderance of probabilities - In view of such statements made by the complainant at the time of her cross-examination, there.....

1 ....6 7 8 910

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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...