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 Excess Input Tax Credit penalty appeal dismissed... 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 Customs duty dispute: Imported goods classified as... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Bank penalized for delayed reporting of high-value... 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For October

Home Highlights October

Filter:

Showing 1701 to 1750 of 6237 Records

1 ....31 32 33 343536 37 38 39........ 125

October 8, 2022 Case Laws Income Tax

Denial of Exemption u/s. 11 - non maintaining of separate ledger accounts - assessee is maintaining separate ledger for earning this income and also maintaining separate....
October 8, 2022 Case Laws Income Tax

TP Adjustment - excessive AMP expenses - third party also benefits - Revenue also could not demonstrate the presence of any machinery provision to compute Arm’s Length......
October 8, 2022 Case Laws Customs

Seeking release of withheld consignments - imported Frames and Slides - They do not appear to prohibit the import of a composite part of a firearm in the sense of the......
October 8, 2022 Case Laws Customs

Refund claim - Advance Authorization Scheme - The indisputable position is petitioner has fulfilled its export obligations and, therefore, respondent no.3 should have......
October 8, 2022 Case Laws Customs

Rejection of petitioner’s application for amendment of the 13 bills of entry - It is petitioner’s case that in the bills of entry as filed petitioner had erroneously......
October 8, 2022 Case Laws Customs

Recovery of duty drawback - export of Alloy Steel Forging Rings - Rejection of classification of goods under CTH 73261990 - The disputed goods require further operation.....
October 8, 2022 Case Laws Central Excise

Area Based Exemption - The provisions of the notification do not place a bar or restriction on any addition/modification in the plant or machinery or on the production......
October 8, 2022 Case Laws Indian Laws

Dishonor of Cheque - It is clear that the accused need not enter the witness box to rebut the presumption. However, such presumption of law cannot be considered as......
October 8, 2022 Case Laws Income Tax

TDS u/s 194I OR 194C - deductibility of the tax on the entire payment as rent or to be segregated into rent and CAM charges (Common Area Maintenance) - While there are......
October 8, 2022 Case Laws Income Tax

Not allowing credit for the TDS - AO refused to allow credit for the TDS on the ground that the corresponding income was not offered for taxation - - Proper adjudication....
October 8, 2022 Case Laws Income Tax

Addition u/s.69 towards cash deposits in the bank account - determining the peak credit - where the peak is added, the investment made by the assessee has to be added......
October 8, 2022 Case Laws Income Tax

Addition on account of alleged cash consideration - there was no witnesses to the said cash payments and a mere statement by the said person that some of the amounts......
October 7, 2022 Case Laws GST

Validity of Assessment cum Penalty cum Interest Order - There is no denial of the fact that the petitioner is disputing correctness of the amounts that was arrived at by....
October 7, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - allegation of accommodation entries and the assessee as a beneficiary A writ petition cannot be maintained to determine the disputed......
October 7, 2022 Case Laws Income Tax

Deduction u/s 80IC - independent unit v/s extension of unit - the assessee has claimed wages expenses which were subject to PF, electricity expenses. Likewise, there was....
October 7, 2022 Case Laws Income Tax

Disallowance of exemption u/s. 54 - CIT(A) was very much in powers to consider the claim of the assessee which was left half way by the Ld. AO. Then, upon going through.....
October 7, 2022 Case Laws Income Tax

Addition u/s 68 or 56(2) - Unexplained cash credit u/s 68 - share transactions - the valuation aspect of the shares is made on the Discounted cash flow method (DCF) and.....
October 7, 2022 Case Laws Income Tax

Rate of tax on sale of depreciable assets - STCG vs LTCG - as per Section 112 of the Act, the tax on long term capital gains on transfer of a long term capital asset is.....
October 7, 2022 Case Laws Income Tax

Nature of receipt - Amounts received from its members towards Surety Guarantee Fund (SGF) - the receipts from members in the sum being amount received from members......
October 7, 2022 Case Laws Customs

Leviability of interest and penalty in relation to amounts payable as duty other than basic customs duty - mis-declaration of goods - intent to evade customs duty or not....
October 7, 2022 Case Laws Insolvency and Bankruptcy

Fraudulent trading or wrongful trading - Direction to Appellants to jointly and severally pay to the Corporate Debtor certain amounts - The Adjudicating Authority had......
October 7, 2022 Case Laws Service Tax

Levy of Service Tax - construction of compound wall/fencing - security agents services - Taking that definition of 'security agency' into section 65(105)(w) of Finance......
October 7, 2022 Case Laws Service Tax

CENVAT Credit of service tax paid - usage in the manufacturing activity - Tour operator services - It becomes clear that the visit of the employees was purely for......
October 7, 2022 Case Laws Central Excise

Refund of unutilized Cenvat credit - after the introduction of GST, if the appellant could not transfer the excess debit into TRAN-I, the only option for the appellant......
October 6, 2022 Case Laws GST

Erroneous orders of GST officers - hese acts/omissions of Respondents’ officers is adding to the already overburdened dockets of the Court. Valuable judicial time is......
October 6, 2022 Case Laws Income Tax

Undisclosed income of the assessee - Unexplained NRI gifts - onus to prove - Had the appellant given a convincing and believable explanation / reply to the respondent,......
October 6, 2022 Case Laws Income Tax

Exemption u/s 11 - trustees have used property then trust - violation of provision of Section 13(1)(c) and 13 (1)(d) - The residential premises of the assessee trust are....
October 6, 2022 Case Laws Income Tax

Exemption u/s 11 - spending money by the trust outside India without the approval of CBDT - whether the Ld. CIT (A) was correct in holding that spending by the trust......
October 6, 2022 Case Laws Income Tax

Revision u/s 263 - non-deduction of TDS on freight - failure to furnish Form 26Q - A perusal of the file of the ld. Pr. CIT reveals an “Office Note” appended to the......
October 6, 2022 Case Laws Income Tax

Penalty u/s 271D - contravention of provisions of 269SS - Scope of 'reasonable cause' used in Section 273B - Even though transactions of one party had been settled by......
October 6, 2022 Case Laws Income Tax

Scope of appeal before CIT(A) after revision order u/s 263 - Since, pending proceedings before the Ld.CIT(A) is with reference to additions made in pursuant to......
October 6, 2022 Case Laws Income Tax

TDS u/s 195 - section 195 itself is quite explicit in its language while providing withholding of tax in respect of any payment, which is chargeable to tax in India.......
October 6, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - profit attribution of a fixed place PE and the DAPE - Erroneous but not prejudicial to revenue order - Even if that computation of profit......
October 6, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - limited scrutiny assessment - The AO ought to have examined the same to go into the root of these deposits whereas in the instant case, the AO.....
October 6, 2022 Case Laws Customs

Confiscation - redemption fine - penalty - import of Carnet - goods cannot be re-exported within stipulated time - the goods were required to be re-exported on......
October 6, 2022 Case Laws Customs

Pre-deposit - The amounts deposited by the other entities cannot be reckoned towards the pre-deposit by the appellant herein. Such amounts can be reckoned towards......
October 6, 2022 Case Laws Insolvency and Bankruptcy

Right to claim over property occupied by the Corporate Debtor - Even though the object behind imposing moratorium under section 14 of IB Code, is to prevent depletion of....
October 6, 2022 Case Laws Service Tax

Refund of service tax paid - delay in filing refund claim - time limitation - it is found that the appellant was confused in so far as they believed that the refund is......
October 6, 2022 Case Laws Indian Laws

Dishonor of Cheque - discharge of legal liability or not - delaying tactics - Whether the cheque, in question, had been issued as a security cheque or was a blank cheque....
October 4, 2022 Case Laws GST

Seizure of goods alongwith vehicle - release of goods - In the case at hand, there is no dispute that the parties are genuine, nor is there any dispute that the original....
October 4, 2022 Case Laws GST

Rejection of refund of the tax paid for the second time and penalty - As there was discrepancy in the document from where the goods were dispatched, the authorities......
October 4, 2022 Case Laws Income Tax

Correct head of income - gain on sale and purchase of shares - normal business profit or short term capital gain - The learned tribunal had failed to note that the......
October 4, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - notice issued u/s 148A - this Court holds entertainment of the writ petition at the stage of notice would be premature.......
October 4, 2022 Case Laws Income Tax

Penalty u/s. 271D - unsecured loans in the form of cash - the amount paid by the Directors / Shareholder towards share capital and unsecured loans in the form of cash......
October 4, 2022 Case Laws Income Tax

Taxability of entertainment tax subsidy received by the assessee - Nature of receipts - Entertainment tax subsidy granted by the State Government is not for the purpose.....
October 4, 2022 Case Laws Income Tax

Levy of tax on donations - Provisions of Section 115BBC were enacted to tax such donations in hands of certain charitable trust and institutions at the rate of 30%.......
October 4, 2022 Case Laws Income Tax

Deduction u/s 10AA - Disallowance for the reason that the assessee had filed return of income belatedly and not within the time limit prescribed u/s 139(1) - When the......
October 4, 2022 Case Laws Income Tax

Short-deduction of TDS - the approach of assessee is in accordance with the provisions of TDS as prescribed in Income-tax Act, 1961, which permit the consideration of......
October 4, 2022 Case Laws Income Tax

Exemption u/s 10(6)(ii) - remuneration received by her from Austrian Trade Commission, Austrian Embassy under full time employment - the certificate issued by the......
October 4, 2022 Case Laws Income Tax

Income accrued in India - Centralized services fee received - royalty or fee for technical services The payments received were rightly held by the Tribunal, to be in the....

1 ....31 32 33 343536 37 38 39........ 125

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...

↑Top