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 Excessive delay in issuing show cause notice &... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Apex Court upholds validity of extension of GST... TaxTMI Builders wrongly claimed before Appellate Tribunal... TaxTMI Deductions, expense allocation & miscellaneous... TaxTMI Foreign airline's code-sharing income from India... TaxTMI Reopening of assessment after 4 years and addition... TaxTMI Trade officials wrongly denied export benefits due... TaxTMI License Revoked Without Proper Notice 's license... TaxTMI Settling shareholder feud, ensuring company... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For November

Home Highlights November

Filter:

Showing 1051 to 1100 of 6268 Records

1 ....18 19 20 212223 24 25 26........ 126

November 2, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Specific charge - There was obviously no clarity in the mind of the AO as to which limb of Section 271(1)(c) got attracted in the instant case......
November 2, 2023 Case Laws Income Tax

Addition u/s 68 - assessee’s alleged failure to explain as to why the subject shares which had a face value of Rs. 10/- were issued at a premium of Rs. 90/- per share -.....
November 2, 2023 Case Laws Income Tax

Validity of assessment - shorter time period to respond - It is clear that the Impugned Order has been passed to ensure that the assessment does not get barred by......
November 2, 2023 Case Laws Income Tax

Set-off of the losses against the deemed income u/s 69C - Determination of correct head of income - there is no iota of doubt that the deemed income assessed u/s 69C of.....
November 2, 2023 Case Laws Income Tax

Nature of receipt - income received towards severance of employment - one time compensation received - severance compensation received by the assessee on voluntary basis....
November 2, 2023 Case Laws Income Tax

Assessee in Default u/s 201(1)/201(1A) - non deduction of TDS on payment of external development charges (EDC) to Haryana Urban Development Authority (HUDA) - appellant.....
November 2, 2023 Case Laws Income Tax

Mark to market loss - Contingent loss or not - Unrealized foreign exchange forward contract losses - 'mark to market' loss on such future and forward contracts are not a....
November 2, 2023 Case Laws Customs

100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been......
November 2, 2023 Case Laws Customs

Benefit of exemption from customs duty - import of Wireless Access Points WAP / MIMO Product (products having MIMO Technology) - WAP imported by the appellant works on......
November 2, 2023 Case Laws Customs

Classification of goods proposed to be imported - Routers - Collectively, the nodes function as a single network. The device gets connected to the node that is closest......
November 2, 2023 Case Laws SEBI

Front running trading activity by certain entities - fraud’ for the purposes of the PFUTP Regulations - Offence under SEBI - WTM order and the AO order have correctly......
November 2, 2023 Case Laws SEBI

Unfair Trade Practices relating to Securities Market - scheme of using the GDR proceeds to fund a subscriber to the GDR issue was a fraudulent scheme - The corporate......
November 2, 2023 Case Laws Money Laundering

Seeking grant of bail - Money Laundering - proceeds of crime - Ultimately, the consideration has to be made on a case to case basis, on the facts. The primary object is.....
November 2, 2023 Case Laws Money Laundering

Money Laundering - presumption that proceeds of crime - There is a presumption in inter-connected transaction also Section 24 castes a burden on a person charges with......
November 2, 2023 Case Laws Central Excise

Reversal of CENVAT Credit - manufacture and clearance of Hemophilus Vaccine which is duty free - The Department having not negated the claims of the appellant that it......
November 2, 2023 Case Laws Central Excise

Demand of duty by denying the benefit of exemption - Capital goods for specific use - Merely based on presumption that few of the hydraulic excavators procured from......
November 2, 2023 Case Laws VAT and Sales Tax

Recovery of dues - Waterfall mechanism - prevalence of Section 48 of the Gujarat Value Added Tax 2003 over Section 53 of the Insolvency and Bankruptcy Code 2016 - As......
November 2, 2023 Case Laws Indian Laws

Dishonour of Cheque - Veracity of the said ‘Authority Letter’ - whence the present petition has been filed on technical grounds wherein almost more than 2 years have......
November 1, 2023 Case Laws GST

Exemption from GST on Education services - demand of GST on affiliation fee and inspection fee - Exemption notification specifically enumerates the specific nature of......
November 1, 2023 Case Laws Income Tax

Revision u/s 263 - period of limitation - It is indisputable that the limitation period for assessment warrants strict interpretation; however, the facts presented to us....
November 1, 2023 Case Laws Income Tax

Validity of notice issued u/s 143(2) with 142(1) - Period of limitation - Relevant Date - Date of filing of original return to be considered or date of removal of defect....
November 1, 2023 Case Laws Income Tax

Reopening of assessment - reasons to believe - Interestingly, in the ‘reason to believe’, there is no reference to the original assessment order dated 14.01.2015. Had......
November 1, 2023 Case Laws Income Tax

Computation of capital gain - FMV determination - addition u/s 50C - tolerance band for variations between stated sale consideration vis-à-vis stamp duty valuation - The....
November 1, 2023 Case Laws Income Tax

TDS u/s 195 - professional fees paid outside India - it cannot go to the article of ‘other income’ only because of the reason that FTS article is not there in the Double....
November 1, 2023 Case Laws Income Tax

Addition u/s 68 - assessee company, during the year under consideration, unsecured loan had been taken by the company from The Director of the company - Since the amount....
November 1, 2023 Case Laws Income Tax

TP Adjustment - Reduction of economic adjustment on foreign exchange fluctuation loss - in principle, the foreign exchange fluctuation loss adjustment has to be given......
November 1, 2023 Case Laws Income Tax

Validity of assessment order - Amalgamation - transfer pricing order u/s. 92CA(3) was passed against non-est (amalgamated) company - assessment order though passed in......
November 1, 2023 Case Laws Customs

Maintainability of petition before HC - High Court has rejected the contention on alternate remedy because Respondent No.2 (Adjudicating authority) has not even examined....
November 1, 2023 Case Laws Customs

Re-import of goods - Denial of exemption - Since the goods exported are already held to not to be ‘Goods Supplied’ but for exhibition, the goods exported on LUT bond......
November 1, 2023 Case Laws Customs

Re-export - Rejection of request for provisional release of the seized goods - Mis-declaration of goods - The pleading of the appellant as to the acceptance by the......
November 1, 2023 Case Laws Customs

Classification of imported goods - Frequency Converter (variable speed drive) - Based on the Section Notes absolutely there is no confusion as to the classification of......
November 1, 2023 Case Laws Customs

Classification of goods proposed to be imported - Data Projector - Projectors in question are machines working in conjunction with an automatic data processing machine......
November 1, 2023 Case Laws Service Tax

Valuation - air travel agent service - addition of amount of fuel surcharge to the air fare for the purpose of determining the “basic fare” - The appellant had produced.....
November 1, 2023 Case Laws Central Excise

Recovery of CENVAT Credit - proper procedure u/s 9D not followed - the 35 statements relied upon in the SCN are not relevant and hence also not admissible. - The......
November 1, 2023 Case Laws Central Excise

Penalty u/r 26 of the Central Excise Rules, 2002 - appellant was Director during relevant period - Since the demand of the duty has already been settled under SVLDRS......
November 1, 2023 Case Laws Central Excise

CENVAT Credit - removal of 'moulds' as such or deployment with the vendors / job workers - removal of ‘epoxy moulds’ to manufacturer of ‘parts of automobile’ seats as......
November 1, 2023 Case Laws VAT and Sales Tax

Benefit of Group Insurance purchased by the State for "Registered Dealer" under VAT - Application for cancellation of registration before the death of registered dealer.....
November 1, 2023 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - Transaction in violation of Section 269-SS of Income Tax Act - The same can be permitted to be enforced by......
November 30, 2022 Case Laws GST

Refund of input tax credit - accumulated credit due to inverted rate of GST - stipulation of lapsing of credit and cut-off date for refund - the Notification dated 26.07....
November 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - validity of second show cause notice - The subsequent issuance of the notice cannot be said to be dropping the earlier show cause......
November 30, 2022 Case Laws Income Tax

Stay of demand - Recovery of demand - In the present cases, the impugned orders are non-reasoned orders. Neither the AO nor the Commissioner of Income Tax have either......
November 30, 2022 Case Laws Income Tax

Scope of the DTVSV scheme - As under the DTVSV Act, 2020 each appeal, writ petition or SLP is treated as a separate dispute which is evident from Section 2(1)(j) read......
November 30, 2022 Case Laws Income Tax

Disallowance u/s 14A - necessity of recording satisfaction - Dissatisfaction of the AO is expressly recorded in the assessment order. The said dissatisfaction has been......
November 30, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - mistake of non-initiation or incorrect initiation of penalty - the inherent indication u/s 271(1) makes it clear that the Pr. CIT / CIT does......
November 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Reopening based on audit objection and also change of opinion - the reasons recorded in the present case are verbatim what the audit......
November 30, 2022 Case Laws Income Tax

Bad Debts - Addition on account of deposits written off on surrender of land development rights - Once the developer was sure that it is not possible to receive back any....
November 30, 2022 Case Laws Income Tax

Addition u/s 43CA - assessee-company inadvertently entered into a transaction of purchase of agricultural land, which was void ab-initio - assessee being party of......
November 30, 2022 Case Laws Income Tax

Revision u/s 263 - exemption u/s 10(1) - agricultural income - no details are filed by the assessee and the Ld.AO has not verified the exemption claimed by the assessee.....
November 30, 2022 Case Laws Customs

Confirmation of penalty, after 15 years of issue of SCN - purchase of goods from the importer - This being a transaction concerning purchase of an item within India,......
November 30, 2022 Case Laws Companies Law

Restoration of name of the company - It is not in dispute that Learned NCLT has rightly recorded that the company was not generating funds, but only on account of......

1 ....18 19 20 212223 24 25 26........ 126

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: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

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...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES