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 October

Home Highlights October

Filter:

Showing 2051 to 2100 of 6237 Records

1 ....38 39 40 414243 44 45 46........ 125

October 11, 2021 Case Laws Income Tax

Disallowance of provision for commission expenses - In the instant case, the assessee is aware that it would be liable to pay commission amount to the agent when the......
October 11, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - double deduction u/s 80IB - In the reasons for re-opening, there is not even a whisper as to what was not disclosed. In our view, this.....
October 11, 2021 Case Laws Income Tax

Denial of principles of natural justice - Less time to respond to SCN - As assessing officer ought to have stated as to why he gave only one day notice to respond and......
October 11, 2021 Case Laws Income Tax

Disallowance of “Provision for leave travelling allowance” - the liability to pay would arise in the hands of the assessee only when an employee makes a claim. - order......
October 11, 2021 Case Laws Income Tax

Disallowance of interest u/s. 36(1)(iii) - partners of the assessee firm had over withdrawn an amount as in excess of what was brought by them in the firm - the assessee....
October 11, 2021 Case Laws Income Tax

Addition made towards disallowance of finance charges - As assessee has paid huge interest on borrowed funds. The assessee has not furnished satisfactory explanation for....
October 11, 2021 Case Laws Income Tax

Cancellation of registration u/s. 12AA(3) - amendment in trust deed - Proof of change of object charitable - CIT(E) can cancel the registration only in situations,......
October 11, 2021 Case Laws Income Tax

Income accrued in India - Interest income from foreign currency loan and Securities - proof of beneficial ownership of funds - eligibility ot claim exemption under......
October 11, 2021 Case Laws Income Tax

Disallowance on account of provision for expenses made under normal provisions of the Act as well as in the computation of book profits u/s.115JB - The assessee company.....
October 11, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Assessment was framed by the assessing officer for a limited scrutiny - Once the AO had scrupulously discharged the duty assigned to him, it......
October 11, 2021 Case Laws Income Tax

Income accrued in India - Amount accrued to the Assessee from another group company in India on account of management support costs - FTS under the India- Singapore DTAA....
October 11, 2021 Case Laws Income Tax

Disallowance of travelling expenses - Even before us, assessee has not filed any evidence to justify the travelling undertaken in a foreign country. It was only......
October 11, 2021 Case Laws Income Tax

Deemed rent u/s. 23(4) - Deemed rental income on unsold flats - In the present case that there is no dispute that the profits of the business of construction by the......
October 11, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Defective notice u/s 274 - non specification of charge - AO has miserably failed to specify in the notice issued under section 274 read with......
October 11, 2021 Case Laws Income Tax

TP adjustment on account of AMP expenditure - International transaction u/s 93B - Unless it was shown that there was such an arrangement which resulted into any direct......
October 11, 2021 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection of application under SVLDRS - it will be completely illogical and contrary to the object of the......
October 11, 2021 Case Laws Central Excise

Extended period of limitation - Method of Valuation - section 4 or section 4A of Central Excise Act or not - there cannot be any reason to hold in the instant case that.....
October 11, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - escaped turnover - it is only a summon to the petitioner to appear for a personal hearing, this should have been proceeded by a proper......
October 11, 2021 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of Directors, who are not signatories to the cheques - the allegations in the complaint are that at the time at which the......
October 9, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - power to review v/s power to reassess - Only material relied upon by the assessing officer, in this case, is the material supplied by......
October 9, 2021 Case Laws Income Tax

Income in the hands of HUF or members - amount in the name of joint members of HUF - The assessee declaring his income by filing a revised income and offering to tax the....
October 9, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit in the nature of unsecured loan received from three entities - tribunal deleted the addition - All the ingredients contemplated....
October 9, 2021 Case Laws Income Tax

Rectification u/s 154 - incorrect carry forward of loss - We reserve liberty to the assessee to file an application under Section 119(2)(b) of the Act before the......
October 9, 2021 Case Laws Income Tax

Penalty order u/s 271AAA - disclosure of additions income pursuant to search u/s 132 - In the present case the assessee has disclosed the entire source of income and......
October 9, 2021 Case Laws Income Tax

Revision u/s 263 - Explanation-2 to section 263 of the Act does not give a uncontrolled & unbridled power to the revisional Commissioner to reopen a completed assessment....
October 9, 2021 Case Laws Income Tax

Penalty u/s 271D - Default u/s 269SS - cash loan(s) availed form its Managing Director in current account - day-to-day emergency expenses - AO directed to examine that......
October 9, 2021 Case Laws Income Tax

Nature of expenditure - The expenditure is not capital in nature, because the assessee has not acquired any technical know-how or asset, but what was received from......
October 9, 2021 Case Laws Income Tax

Assessment passed u/s.153A - Presumption in case of seized documents - Assessee’s son was also covered under the search in the same premises and the document found from.....
October 9, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition on different ground - the Assessing Officer has accepted the objections of the assessee, and has not assessed or reassessed......
October 9, 2021 Case Laws Customs

Classification of the goods described in the Bills of Entry - eNodeB BTS/Micro Cell BTS/Femto Cells BTS/Pico Cells BTS - The goods deserve to be classified under CTH......
October 9, 2021 Case Laws Customs

Re-classification of imported goods - cut and polished diamonds - While the impugned goods may not be ‘rough diamonds’ as mined and may have undergone working before its....
October 9, 2021 Case Laws Insolvency and Bankruptcy

Seeking the ‘Expression of Interest’ be considered - Approval of Resolution Plan - Section 30(6) of IBC - The legislative intent of the statute together with the fact......
October 9, 2021 Case Laws Central Excise

CENVAT Credit - input services - services availed for setting up of Coal Handling Plant - The services used for setting up of the factory even after 01.04.2011 would be.....
October 9, 2021 Case Laws Central Excise

Valuation - inclusion of amortised cost of patterns - The appellants have amortised the full value of patterns supplied to them by their client. It is neither legal nor.....
October 9, 2021 Case Laws VAT and Sales Tax

Refund of sales tax - The right to seek the refund having been crystalised on September 30, 2011 and in any case as the order rejecting refund is passed on September 20,....
October 9, 2021 Case Laws Indian Laws

Dishonor of Cheque - on the basis of compromise deed relief granted to accused - violation of terms of settlement agreement - In the event that the compromise deed is......
October 8, 2021 Case Laws GST

Refund claim - Rule 97A of the Central Goods and Services Tax (CGST) Rules, 2017 - Once the application had been processed and or order passed, which has attained......
October 8, 2021 Case Laws GST

Levy of GST - Supply or not - leasing services - contribution paid/payable by the members towards Development Cost of the Bourse for the promotion of Exports of Gem and.....
October 8, 2021 Case Laws GST

Levy of GST - supply or not - payment of settlement fees pursuant to deed of settlement and Release signed for Timor-Leste Oil Block Production Sharing Contract - supply....
October 8, 2021 Case Laws GST

Levy of GST - man power services provided - The Subject Supply for the purpose of Security, Cleaning and Housekeeping services provided to the cited schools are exempt......
October 8, 2021 Case Laws GST

Seeking protection form arrest - The matter involves availment of huge amount of tax input credit. Therefore, a thorough investigation is certainly required. Any......
October 8, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - limit limit to pass the order - If the interpretation made by the High Court and the learned ITAT is accepted in that case it will be violating....
October 8, 2021 Case Laws Income Tax

Exemption u/s 54F(1) - The three parts/limbs cannot be intermingled to deny the benefit of 54F(1) to the assessee. The third part/ limb being applicable to the facts of.....
October 8, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - it appears that the AO has recorded to the effect that he could not refer the matter to the Transfer Pricing Officer nor could he......
October 8, 2021 Case Laws Income Tax

Income accrued in India - Rendering services to non-resident entities - Though, the assessing officer has generally observed that in course of providing services to the.....
October 8, 2021 Case Laws Income Tax

TDS u/s 195 - Disallowance of management fee paid by invoking the provisions of section 40(a)(i) - whether payment of management fees cannot be regarded as fees for......
October 8, 2021 Case Laws Income Tax

Set off of brought forward business loss against income from other sources - As provision of section 72 are very clear that brought forward business loss can only be set....
October 8, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - PCIT himself has not carried out any examination or verification of facts and has simply directed the AO to ‘may verify Form 10CC and initial......
October 8, 2021 Case Laws Income Tax

Disallowance of expenses and commission paid as excessive - Assessing Officer held that the assessee could not substantiate the discrepancies but did not mention......
October 8, 2021 Case Laws Direct Taxes

Benami transaction - commercial complex as been leased out to the company by the JDA - The entire fulcrum of this case, therefore, rests on misinterpretation of the......

1 ....38 39 40 414243 44 45 46........ 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...