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 2551 to 2600 of 6237 Records

1 ....48 49 50 515253 54 55 56........ 125

October 5, 2020 Case Laws Income Tax

Relief u/s 220(7) - Assessee in default for amount non received in India - From the perusal of the records it can be seen that the compensation is not coming under the......
October 5, 2020 Case Laws Income Tax

Subsidy received under TUFS - Income chargeable to tax - The receipt does not become taxable, merely because it was erroneously offered to tax by the assessee in the......
October 5, 2020 Case Laws Income Tax

Short deduction of TDS - TDS u/s 194C or 194J - provisions of Section 40(a)(ia) will not be applicable in the case of the assessee as there was nothing in the section to....
October 5, 2020 Case Laws Companies Law

Oppression and mismanagement - illegal transfer of shares - this Tribunal is exercising its ample powers to waive the requisite shareholding percentage in order to......
October 5, 2020 Case Laws Companies Law

Restoration of name - The name of the Company was struck off for continuous non-filing of Statutory Returns. Hence, considering the public interest, and to protect the......
October 5, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The petitioner is the dominus litis and the onus probandi lies on the petitioner to establish the crucial ingredient of time value of money, as......
October 5, 2020 Case Laws Indian Laws

Dishonor of Cheque - section 138 of NI Act - benefit of presumption - The Trial Court as well as first Appellate Court have committed no error in rejecting plea raised......
October 3, 2020 Case Laws GST

Best judgment assessment u/s 62 of the CGST Act - contention of petitioner is that in view of the returns subsequently filed within the period permitted u/s 62, these......
October 3, 2020 Case Laws Income Tax

Assessment u/s 14A r.w.r. 8D - the disallowance under Rule 8D of the IT Rules read with Section 14A of the Act can never exceed the exempted income earned by the......
October 3, 2020 Case Laws Income Tax

Loss incurred on foreign exchange derivative - Addition as speculative loss - Tribunal was right in its finding that the loss incurred on foreign exchange derivative......
October 3, 2020 Case Laws Income Tax

Disallowance towards foreign travel - expenditure as wholly and exclusively for the business - Bonafides and genuineness of the expenses incurred by the assessee towards....
October 3, 2020 Case Laws Income Tax

Computation of capital gain - computation of cost of acquisition - FMV determination - To avoid any miscarriage of justice and to allow a fresh recomputation of "cost of....
October 3, 2020 Case Laws Income Tax

Fringe benefit tax on expenditure - FBT - Expenditure has been incurred for business necessity and not for providing any domestic benefit or amenity to the employee. The....
October 3, 2020 Case Laws Income Tax

FBT - Deemed expenditure chargeable to fringe benefit tax u/s 115WB(2)(H) - there was no fringe benefit in in-house training expenditure - repayment of loan obtained for....
October 3, 2020 Case Laws Income Tax

Disallowance under section 40A(3) - Cash purchase - cash payments through truck drivers - According to the assessee, the truck driver acts as an agent of the assessee. -....
October 3, 2020 Case Laws Income Tax

Deduction u/s 80IB(11A) - milling of the paddy - integrated business of handling, storage and transportation of the food grains - The activities involving the cleaning,.....
October 3, 2020 Case Laws Income Tax

TDS u/s 194H - “payment to Gateways” - Non deduction of tds - the “sale made on the basis of a credit card” is the transaction of the merchant establishment and that the....
October 3, 2020 Case Laws Income Tax

Disallowance of provision for professional cost - Accounts of the company are audited by reputed CA firm and therefore it cannot be said that it is an inadvertent error.....
October 3, 2020 Case Laws Income Tax

Proceedings initiated u/s 144C - legality of the order by framing the so-called draft assessment order - while framing the said draft assessment order, the AO not only......
October 3, 2020 Case Laws Income Tax

Revision u/s 263 - Purchase of land in the name of Employees showing the sum as loan to employees - Additions u/s 69/69B - Non conversion of limited scrutiny assessment.....
October 3, 2020 Case Laws Service Tax

Freezing of Bank Account of petitioner - No SCN was issued - Mere making of such statements of the officers of the assessee by themselves cannot lead to any conclusion......
October 3, 2020 Case Laws Service Tax

CENVAT Credit - input services - since some portion of the disputed Cenvat credit was availed by the appellant after amendment of the definition of ‘input service’ w.e.f....
October 3, 2020 Case Laws Indian Laws

The judicial discipline demands that the Judge should do his duty and must not succumb to pessimism and it is not expected from him to sit leisurely with his pen down......
October 1, 2020 Case Laws GST

Levy of GST - prize money received from the horse racing clubs for winning the horse race competition - Taxable supply or not - The prize money/ stakes will not be......
October 1, 2020 Case Laws GST

Levy of GST - Works Contract - Composite service or not - contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system -......
October 1, 2020 Case Laws GST

Violation of principles of natural justice - Difference in the turnover as reported in GSTR-3B and as per TDS Return GSTR 2A - Suppression of facts (turnover) or not -......
October 1, 2020 Case Laws GST

Pre-arrest Bail Application - allegation of monthly amount were being paid as bribe to the officers and officials of taxation department. - There is no quibble that the.....
October 1, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - transfer of shares as gift - While initially contention of the petitioner that such transfer of shares was a gift without consideration....
October 1, 2020 Case Laws Income Tax

Addition u/s.40A(3) - cash payments were effected by the assessee for the purpose of acquiring rights to screen movies in their theatres as exceeded ₹ 20,000/- -......
October 1, 2020 Case Laws Income Tax

By deciding the question of limitation of AY 2000-01 against Revenue, and by holding that there was no tax liability for AY 2003-04 and AY 2004-05, these two sets of......
October 1, 2020 Case Laws Income Tax

Income from other sources - addition u/s 56(2)(viib) - Method of valuation of shares issued at premium - FMV - The primary onus to prove the correctness of the valuation....
October 1, 2020 Case Laws Income Tax

Levy of Tax u/s 115BBE @60% - Income surrendered during the course of search - the provisions of Section 69 were not applicable as the business transactions were......
October 1, 2020 Case Laws Income Tax

Long term capital gain - re-alignment of shareholding pursuant to family settlement arrangement - The assessee did not receive any share from the family of her husband......
October 1, 2020 Case Laws Income Tax

Long term capital gain - nature of land sold - The income returned in her Return of Income was an agriculture income was just for name sake and does not have any......
October 1, 2020 Case Laws Companies Law

Restoration of names in the Register of Companies - sub-section (5) of Section 248 of Companies Act, 2013 - When such being the case, the order of striking off the name.....
October 1, 2020 Case Laws Insolvency and Bankruptcy

Direction to the State Goods and Services Tax Department to accept physical filing of returns after the commencement of CIRP - The RP is directed to complete the......
October 1, 2020 Case Laws Service Tax

Issuance of Form SVLDRS-3 against the Declaration filed in Form SVLDRS-1 - If at all the Designated Committee wanted to increase the payable amount, the least they......
October 1, 2020 Case Laws Central Excise

Valuation and classification of ambulances - body building on the duty paid chassis - the appellant is liable to pay duty as per Rule 10A and if any differential duty......
October 31, 2019 Notifications Customs

Sea Cargo Manifest and Transhipment (Second Amendment) Regulations, 2019
October 31, 2019 Case Laws GST

Classification of goods - Cervical Pillows - this product cannot be classified under HSN 9021 as “orthopaedic appliances including crutches, surgical belts and trusses;.....
October 31, 2019 Case Laws GST

Classification of goods - sanitary towels - disposable underpads which is used by bed ridden patients to protect skin from moisture - the product is appropriately......
October 31, 2019 Case Laws GST

Recovery of GST dues - Section 79 of the GST Act, 2017 - service of order of assessment - since the first respondent himself has chosen to defer the impugned proceedings....
October 31, 2019 Case Laws Income Tax

The audit report cannot replace the provisions of law and the principles laid down by the Hon’ble Court’s. - the assessee is entitled for the deduction of the expenses......
October 31, 2019 Case Laws Income Tax

Addition u/s 68 on account of share premium - violation under section 78 of the companies act in this case - the assessee in this regard disputes that there is any......
October 31, 2019 Case Laws Income Tax

TDS u/s 195 - In the instant case after examining the facts we are of the considered view that SPEPL is an independent agent and by no stretch can be termed as an agent.....
October 31, 2019 Case Laws Income Tax

Penalty u/s. 271 - Disallowance of expenses were beyond the scope of limited scrutiny for which assessee’s case was selected and hence it cannot be held that simply......
October 31, 2019 Case Laws Income Tax

Disallowance on account of bad debt/trading loss - the assessee is eligible for the deduction of the amount embezzled by the employee as a trading loss.
October 31, 2019 Case Laws Customs

Valuation of imported goods - mis-declaration of value of goods - Since the goods were not available for confiscation nor released provisionally after seizure to......
October 31, 2019 Case Laws Income Tax

Characterization of gain on sale of flat - Short term capital gain or Long term capital gain - valuation u/s 50C - conversion of stock in trade into capital asset - Cost....
October 31, 2019 Case Laws Central Excise

There were frequent changes of the law and different circulars were issued by CBEC during the relevant time. Therefore, there is scope for a different interpretation by.....

1 ....48 49 50 515253 54 55 56........ 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...