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 Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For November of 2022

Home Highlights November November 2022 Year 2022

Filter:

Showing 501 to 550 of 565 Records

1 ....7 8 9 101112

November 4, 2022 Case Laws Money Laundering

Seeking grant of bail - Money Laundering - predicate offence - When the petitioner has not disclosed about the investment, it is for the ED officials to find out any......
November 4, 2022 Case Laws Service Tax

Levy of service tax - Event Management services or not - respondent was conducting Cricket Matches as per the direction of BCCI - the subsidy received from BCCI was held....
November 4, 2022 Case Laws Service Tax

Rejection of refund of penalty deposited - applicability of principles of unjust enrichment - the provisions of unjust enrichment are not attracted as the burden of......
November 4, 2022 Case Laws Service Tax

Cash Refund of CENVAT Credit - Ocean Freight - Though the appellant have paid the Service Tax on Ocean freight on the instruction of audit, but no Show Cause Notice was.....
November 4, 2022 Case Laws Central Excise

Suppression of facts or not - Extended period of limitation - The evidences on record do not show that the appellant had acted otherwise than in a bona fide manner - The....
November 4, 2022 Case Laws VAT and Sales Tax

Validity of assessment order - sale on loan transaction - the Assesee has neither produced any contract nor the agreement to prove the contention that there was a loan......
November 4, 2022 Case Laws VAT and Sales Tax

Validity of assessment order - Though the order contains a voluminous list of the details of the dealer's name and value of the goods, the concluding portion of the......
November 4, 2022 Case Laws Indian Laws

Dishonor of Cheque - recording the sworn statement - Merely in the first paragraph, the learned Magistrate has not stated cognizance was not taken and later in the last.....
November 3, 2022 Case Laws GST

Exemption from GST - pure services or not - The term ‘pure services’ has not been defined under the Act. However, a bare reading of the description of services as......
November 3, 2022 Case Laws GST

Classification of goods - rate of GST - HSN Code - manufacturing of Industrial Safety belt and Harness - The item industrial safety belt manufactured by the applicant......
November 3, 2022 Case Laws Income Tax

Validity of Reopening of assessment - The initial notices u/s 148 issued on 31st March, 2021 Section 151 of the Act as it stood prior to 1st April, 2021 would apply. In.....
November 3, 2022 Case Laws Income Tax

Exemption u/s 11 - On lifting the veil, it is clear as daylight that the modus operandi adopted by the Assessee Institutions and Trusts are with the twin objectives of......
November 3, 2022 Case Laws Income Tax

Deduction u/s 80P - there was a few-month delay in filing the ITR by the assessee and ITR was filed within due date permissible u/s 139(4) of the Act, in which the claim....
November 3, 2022 Case Laws Income Tax

Addition u/s. 68 - levy of tax u/s. 115BBE - There is no scope for telescoping inasmuch as the cash receipt to the assessee, as inferred by us, arises in March, 2017,......
November 3, 2022 Case Laws Income Tax

Disallowance of making charges - If the making charges rate as determined by the Revenue at Rs.3/- per gram has to be considered, the aforesaid karigar’s net profit......
November 3, 2022 Case Laws Income Tax

Addition u/s. 68 - unexplained cash credits - though the assessee had duly substantiated the authenticity of the transactions of having received advances from 18 parties....
November 3, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Period of limitation - In the light of provisions of section 3(1)(a) of Relaxation Act, 2020 & notification dt. 31/12/2020 r.w. press release,.....
November 3, 2022 Case Laws Income Tax

Deduction u/s 80G - deductions are duplicate in nature - The non-obstinate clause does not impinge the powers of Assessing Officer to examine deductions claimed after......
November 3, 2022 Case Laws Customs

Validity of final assessment orders passed by the Customs authorities - violation of principles of natural justice - Since there is obvious violation of the principles......
November 3, 2022 Case Laws Customs

Condonation of delay - if we were to accept the presumption created by section 153 (3) of the Act, the respondent revenue would have to discharge the initial burden that....
November 3, 2022 Case Laws Customs

Levy of ADD - Classification of imported goods - FRP rods - The glass fibre is raw material and product in question is final product. Hence, undoubtedly both items are......
November 3, 2022 Case Laws Insolvency and Bankruptcy

Condonation of delay of 13 days in filing the Appeals - The present is a case where Appellant cannot be blamed for not applying the certified copy of the Order dated......
November 3, 2022 Case Laws Service Tax

Extended period of limitation - Short payment of Service Tax - The suppression of facts should be deliberate and in taxation laws it can have only one meaning, namely......
November 3, 2022 Case Laws Central Excise

Refund of Excise duty paid mistakenly - principles of unjust enrichment - though the appellants produced Cost Accountant and Chartered Accountant’s certificate, these......
November 3, 2022 Case Laws Central Excise

Restoration of appeal - SVLDRS - Unless the tax dues as pointed out by the Designated Committee have been paid by the applicant under the said scheme, the issue cannot......
November 3, 2022 Case Laws VAT and Sales Tax

Restoration of penalty - The Tribunal is justified in reversing the order of the Deputy Commissioner (Appeals) as the mandatory provision under section 46(3) of the Act,....
November 3, 2022 Case Laws Indian Laws

Interpretation of statute - Overriding effect of provisions of MSMED Act, 2006 - A party who was not the “supplier” as per Section 2 (n) of the MSMED Act, 2006 on the......
November 3, 2022 Case Laws Indian Laws

Dishonor of Cheque - modification of sentence of imprisonment to fine - though compounding requires consent of both parties, even in the absence of such consent, the......
November 3, 2022 Case Laws Indian Laws

Dishonor of Cheque - discharge of burden to prove - The trial court as well as the appellate court correctly appreciated the evidence and came to the conclusion that the....
November 2, 2022 Case Laws GST

Interest on delayed payment of taxes - appeal rejected on the count that the petitioner has not paid the amount of tax, interest, fine, fee and penalty arising from the.....
November 2, 2022 Case Laws GST

Taxability - agricultural produce or not - seeds produced/ procured and processed, packed and sold - If the activities of the applicant are only cleaning, drying,......
November 2, 2022 Case Laws GST

Admissibility of appeal - time limitation - appeal not filed on time - in any foreseeable case, the last date for filing of appeal under law in the instant case was......
November 2, 2022 Case Laws GST

Classification of supply -Works Contract - composite supply of works contract service or not - movable or immovable project - the said project of construction for......
November 2, 2022 Case Laws Income Tax

Chargeability of notional interest on deposits under Income from House Property - ALV determination - CIT(A) has rightly concluded that estimation of ALV on the basis of....
November 2, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash towards cash deposits made during the demonetisation period - AO did not reject the books of accounts of the assessee and has not......
November 2, 2022 Case Laws Income Tax

Assessment in the hands of HUF - the HUF was disrupted / partitioned as on the date of assessment (Assessment order in case of HUF was . completed on 25.03.2013) and the....
November 2, 2022 Case Laws Income Tax

Addition of sum received as "Gift" by the assessee from his "father" - The donor is about 85 years old and the amount has been gifted to his own son through a gift deed.....
November 2, 2022 Case Laws Income Tax

Revision u/s 263 - the AO merely accepting the explanation of the assessee cannot be faulted merely because it could have been lawful to make more detailed inquiries or.....
November 2, 2022 Case Laws Income Tax

Income recognition - advances received from customers - the customers advances carried over year after year and it is the consolidated list of advances as on balance......
November 2, 2022 Case Laws Customs

Refund of sale proceeds of Gold - It is very clear that the department has disposed of /sold the goods on the understanding that the first order of the adjudicating......
November 2, 2022 Case Laws Customs

Penalty of Rs. 40 lakhs under Section 112(b)(i) of the Customs Act - Smuggling - foreign origin gold - The confiscation of gold under the facts and circumstances is bad.....
November 2, 2022 Case Laws Customs

Denial of benefit of Project Imports Regulations, 1986 - substantial benefit of exemption from Customs duty has wrongly been denied by invoking procedural provision......
November 2, 2022 Case Laws Customs

Breach of condition of Foreign Trade Policy (FTP) - A decision on the contractual breach of obligation entered into in relation to schemes under the Foreign Trade Policy....
November 2, 2022 Case Laws Companies Law

Failure to appoint Whole time Company Secretary within a period of six months - The penalty is imposed on the Company and its Officers in default as per table below for.....
November 2, 2022 Case Laws Money Laundering

By handing over money with the intent of giving bribe, such person will be assisting or will knowingly be a party to an activity connected with the proceeds of crime.......
November 2, 2022 Case Laws Money Laundering

Attachment of property - expiry of period of limitation for filing appeal - There is no scope to interpret the provisions contained in Section 8(4) and Section 26 of the....
November 2, 2022 Case Laws Money Laundering

Validity of summons - Mere fact that the reply has been filed and the requisite documents as required in first summons have been furnished, does not absolve the......
November 2, 2022 Case Laws Service Tax

Levy of service tax - healthcare services - The exemption notification will be relevant if tax liability can be fastened on the respondent in the first place. In the......
November 2, 2022 Case Laws Central Excise

Marketability - different iron and steel items such as plates, angles, channels, beams etc. - turnkey project - these are articles that have been fabricated or......
November 2, 2022 Case Laws Central Excise

Recovery of dues - existence of dues as per the resolution plan approved by NCLT or not - This tribunal being creature under the Customs Act, even though the Insolvency.....

1 ....7 8 9 101112

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Time limit to upload Form GST MOV-09 on GST portal

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

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...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...