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 Deadline extended for filing income tax returns... TaxTMI Refund claim remanded for re-processing after... TaxTMI ITAT rules on transfer pricing issues:... TaxTMI Passenger's used personal jewellery exempt from... TaxTMI SEBI tightens merchant banker norms - streamlines... TaxTMI safe harbour rules: Simplified Tax Rules for... TaxTMI India Relaxes CHIMS Registration Rules for... TaxTMI Firm's GST registration cancelled due to... TaxTMI High Court rejects repeated attachment orders... TaxTMI Charity fund invested in joint ventures, risking... TaxTMI US firm's technical advisory services via call... TaxTMI Real Estate Reassessment Debacle: Reopening... TaxTMI Partners' capital withdrawal after reorganization... TaxTMI Court quashes export scheme benefit denial over... TaxTMI Money laundering case cognizance valid despite... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For January of 2023

Home Highlights January January 2023 Year 2023

Filter:

Showing 251 to 300 of 551 Records

1 ....2 3 4 567 8 9 10........ 12

January 16, 2023 Case Laws Income Tax AT

Unexplained cash credit u/s 68 - the assessee furnished all such details of the lenders/ depositors. There is no allegation of assessing officer that any of such......
January 16, 2023 Case Laws Income Tax AT

Addition of loan creditors u/s. 68 - undisclosed income of the assessee - It is a clear-cut case that somebody else is operating on behalf of the assessee by using his......
January 16, 2023 Case Laws Income Tax AT

Exemption u/s 11 - letting-out auditorium was a commercial activity - proviso to Sec.2(15) - Once the assessee falls under the category of education in term of section......
January 16, 2023 Case Laws Income Tax AT

Unexplained cash - assessee had deposited a huge amount of cash in its bank account - the Tribunal also directed the assessee to produce the parties as may be required......
January 16, 2023 Case Laws Income Tax AT

Reopening of assessment u/s.147 - there is absolutely no tangible material available with the ld. AO having live link to form a belief that income of the assessee had......
January 16, 2023 Case Laws Income Tax AT

Addition u/s. 56(2)(viib) - Computation of the fair market value of the shares - AO found that the audited balance sheet of 31.03.2013 was approved by the shareholders......
January 16, 2023 Case Laws Income Tax AT

Deduction u/s 80P(2)(a) - return of income filed belatedly u/s 139(4) - The assessee has claimed deduction U/s 80P(2)(a)(i) on profits earned during the year and filed......
January 16, 2023 Case Laws Income Tax AT

Deduction u/s 80IA - merely because in the agreement for development of infrastructure facility, assessee is referred to as contractor or because if some basic......
January 16, 2023 Case Laws Income Tax AT

Scope of assessment under limited scrutiny - The issue in the present appeal is with respect to addition on account of capital gains from sale of immovable property. In.....
January 16, 2023 Case Laws Customs HC

Denial of rightful claim of refund of service tax being the Petitioner is an exporter - Under Section 2(20) of Customs Act the term ‘exporter’ would include any owner or....
January 16, 2023 Case Laws Customs HC

Determination of criteria for allocation of imported Raw Pet Coke - Even though the public notice dated 17.04.2020 is not under challenge but this Court cannot be a......
January 16, 2023 Case Laws Customs AT

Rejection of refund of cash security deposit - Period of limitation - it is very much clear that refund claim of the security deposit is not governed by the provisions......
January 16, 2023 Case Laws FEMA HC

Prohibition to accept foreign contribution - misuse of the Foreign Contribution (Regulation) Act [FCRA] by the political party - Setting up of such......
January 16, 2023 Case Laws Money Laundering HC

Money Laundering - provisional attachment order - Seeking permission to cross-examine the three person - The Petitioner is relegated to the Appellate Tribunal under PMLA....
January 16, 2023 Case Laws Service Tax HC

Condonation of delay in filing appeal - The presumption of proof of service of notice is a rebuttable piece of evidence and the track consignment report having an......
January 16, 2023 Case Laws Central Excise AT

Valuation of goods - confectionary items - related party transaction - The cost of ITC in so far as it relates to provision of mould on discounted rate to the appellant.....
January 16, 2023 Case Laws Central Excise AT

Method of Valuation - to be valued u/s 4 or u/s 4A - MRP based value or Transaction value - supply of medicaments to Government Institutions such as BHEL, Railway,......
January 16, 2023 Case Laws VAT and Sales Tax HC

Levy of tax - transfer of right to use the bus - by the agreement reached between the bus owner and the UPSRTC, it is clear that transfer of right to use the buses by......
January 15, 2023 Case Laws Income Tax SC

Levy of surcharge u/s 113 - Block assessment u/s 158BD - the intention of the legislature was to make it prospective in nature. This proviso cannot be treated as......
January 15, 2023 Case Laws Income Tax SC

Levy of Interest u/s 158BFA(1) - Block assessment u/s 158BD - in case of the person other than searched person the notice under Section 158BD would be......
January 15, 2023 Case Laws Income Tax SC

Constitutional validity of the the proviso to Clause (26AAA) - A proviso cannot over arch a provision. - But in the instant case, the proviso is overriding the provision....
January 15, 2023 Case Laws Income Tax SC

Constitutional validity the Explanation to Clause (26AAA) - three categories of individuals entitled to the benefit - the Explanation has to be saved from being in......
January 15, 2023 Case Laws Income Tax SC

Constitutional validity of the the proviso to Clause (26AAA) - Proviso excludes from the exempted category, “Sikkimese women” who marries a non-Sikkimese after......
January 14, 2023 Case Laws GST HC

Attachment of Bank account of petitioner - it is the Petitioner to blame for not taking recourse to Rule 159(5) of the Rules early - The contention of the Petitioner......
January 14, 2023 Case Laws GST HC

Principles of natural justice - no notice of hearing - The order impugned dated May 25, 2022 was passed without hearing the assessee and without affording the assessee......
January 14, 2023 Case Laws GST AAR

Scope of Advance Ruling application - In the instant case, the application seeking advance ruling was filed on 17.03.2022 before the RAAR with respect to supplies......
January 14, 2023 Case Laws GST AAR

Exemption from GST - pure services or not - Project Development Service provided by the applicant to the recipient under the Contract from District Urban Development......
January 14, 2023 Case Laws Income Tax HC

Validity of proceedings u/s 153A - Before this Court also the Revenue has not been able to demonstrate that there exists in the records of the Revenue a valid search......
January 14, 2023 Case Laws Income Tax HC

Reopening of assessment u/s 147 - Reason to believe - change of opinion - the reassessment is being resorted to only on account of ‘change of opinion’ of the Assessment.....
January 14, 2023 Case Laws Income Tax AT

Levy of penalty u/s. 271B - Non compliance requirement in respect of special audit u/s. 142(2A) - when it appears that the performance of the formalities prescribed by a....
January 14, 2023 Case Laws Income Tax AT

Revision u/s 263 - AO did not initiate penalty proceedings u/s. 271(1) (c) - No hesitation in holding that the CIT is not correct in assuming jurisdiction u/s 263 of the....
January 14, 2023 Case Laws Income Tax AT

TP Adjustment - international transactions u/s. 92B or not - In absence on any such agreement, the first and primary condition of holding the transaction in question as.....
January 14, 2023 Case Laws Income Tax AT

Additions against fixed deposit in the name of family members and interest income - Admittedly, the amount of fixed deposit in the name of family members can adequately.....
January 14, 2023 Case Laws Income Tax AT

Residential Status of Individual - permanent home test - habitual abode - number of days of stay in India - Income deemed to accrue or arise in India - No doubt the......
January 14, 2023 Case Laws Income Tax AT

Denial of depreciation on goodwill arising from scheme of amalgamation - on one hand in the remand proceedings, the AO for the first time raised doubts about the......
January 14, 2023 Case Laws Income Tax AT

TP Adjustment - where the Tribunal has accepted the international transaction to be at Arm’s Length Price in the hands of AE, then the international transaction that the....
January 14, 2023 Case Laws GST HC

Refund of CGST - Section 54 of CGST Act - Export of Goods - they did not have Letter of Undertaking and the refund sought for is qua zero rated sales made to overseas......
January 14, 2023 Case Laws Customs AT

Seeking provisional release of goods - If the goods are confiscated and allowed redemption on payment of fine such fine has to be recovered from the appellant and some......
January 14, 2023 Case Laws Customs AT

Absolute Confiscation of re-imported goods - petroleum coke - As per para 1.05 (Clause B) of Chapter 1 of FTP 2015-2020, provides that in case of change of policy from......
January 14, 2023 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - Financial creditors - application dismissed primarily on the ground of limitation - existence of the outstanding debt and default - whether......
January 14, 2023 Case Laws Insolvency and Bankruptcy AT

Demand of lease amount during moratorium period - whether the Adjudicating Authority has rightly applied the explanation under Section 14(1)(d) of the Code for the......
January 14, 2023 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - Financial debt or not - application dismissed by the NCLT - The definition of debt and default which is the only thing required for the purpose of......
January 14, 2023 Case Laws Insolvency and Bankruptcy AT

Liquidation of the Corporate Debtor / Company - Aggrieved Person - Members of the suspended Board of Directors - Considering the fact that the Appellant / Petitioner who....
January 14, 2023 Case Laws Insolvency and Bankruptcy AT

Validity of Approval of Resolution Plan - Litigation regarding dispute over land is pending before Civil Court on behalf of third party - Land belong to corporate debtor....
January 14, 2023 Case Laws Service Tax HC

Benefit of SVLDRS - Revenue filed the appeal after the expiry of limitation of Scheme - the appeal of the Department has been filed after the expiry of period of......
January 14, 2023 Case Laws Service Tax AT

Extended period of limitation - Business Auxiliary Service or not - sharing of revenue - the appellant had a bona fide belief in non payment of Service Tax. The......
January 14, 2023 Case Laws Service Tax AT

CENVAT Credit - input services or not - The appellant has successfully established that these three zonal offices are integral part and parcel of the appellant only and.....
January 13, 2023 Case Laws Income Tax HC

Validity of reopening of assessment u/s 147 - notice sent to entity, which no longer exists and it is merged (amalgamation) - In view of all notice itself is not......
January 13, 2023 Case Laws Income Tax HC

Reopening of assessment u/s 147 - Section 148A of IT Act kicked in - The argument that post logical end of Section 148 legal drill if the writ petitioner comes to this......
January 13, 2023 Case Laws Income Tax HC

Criminal proceedings - late filing of return of income (ITR) - The appellants cannot be made to suffer and face the rigorous of criminal trial when the same cannot be......

1 ....2 3 4 567 8 9 10........ 12

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

H: Empowering Additional/Joint Commissioners for adjudication of DGGI not...

H: IFSCA unveils informal guidance scheme for clarity on IFSC business ac...

H: Easing mobile/email sharing rules for market alerts among family/autho...

H: New Master Circular updates rules for stock brokers; supersedes previo...

H: IT zone area reduced for infra development by a company.

H: New rules for rebate & duty-free exports under Central Excise. Simplif...

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017 -...

H: Govt rescinds customs duty exemption on crude oil & ATF imports.

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 202...

H: Govt revokes duty exemption on exported petrol, diesel & ATF; past act...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

A: ONCE THE CLASSIFICATION OF THE CUSTOMS/EXCISE DEPARTMENT FAILS THE CON...

A: STATES TO REGULATE INDUSTRIAL ALCOHOL NOW

A: Key Features and Benefits of the Spice MCA Form

A: High Court issued notice to Revenue as there was no option on the GST ...

N: Central Government Authorization for Aditya Birla Sun Life Mutual Fund...

F: SCN due date S. 73

C: Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ...

T: Decoding the Interplay of Sections 153A and 153C in Search Assessments...

T: Customs Valuation and Classification: Upholding Due Process and Object...

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

C: SMS and E-mail alerts to investors by stock exchanges

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...