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 December

Home Highlights December

Filter:

Showing 1751 to 1800 of 5778 Records

1 ....32 33 34 353637 38 39 40........ 116

December 25, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Whether the ‘Dispute’ pertaining to the invoice was settled between the parties? - The material on record, specifically the email dated 08.02.2019......
December 25, 2020 Case Laws Insolvency and Bankruptcy

Validity of deed of assignment - Related Party - if the Assignor of a debt is a Related Party of the Corporate Debtor, as per the ratio laid down by the Hon'ble NCLAT,......
December 25, 2020 Case Laws VAT and Sales Tax

Stock Transfer - merger and amalgamation done under Section 391 and 394 of the Indian Companies Act - In the present case the predecessor Company/transferor Company have....
December 25, 2020 Case Laws VAT and Sales Tax

Validity of reassessment order - Even though, Tribunal may have referred to amended provisions of the Act, however, it is trite law that mere mention of a wrong......
December 25, 2020 Case Laws VAT and Sales Tax

Works contract service - Composite Contract or not - works contract of 'structural glazing', 'suspended glazing', 'curtain walling', 'ACP cladding', 'spider glazing',......
December 24, 2020 Case Laws GST

Detention of goods alongwith the vehicle - goods detained by the respondent for the reason that the transportation of the goods was not accompanied by a valid e-way bill....
December 24, 2020 Case Laws GST

Revocation of cancellation of registration - Section 30 of the CGST Act - the consultant of the writ applicant inadvertently applied on 06.07.2020 for cancellation in......
December 24, 2020 Case Laws GST

Refund of excess cash deposited - In the instant case, it is not in dispute that during the period for which the refund was claimed by the petitioner assessee, there was....
December 24, 2020 Case Laws GST

Grant of anticipatory bail - evasion of GST - bogus bills - Present is a case where arrest is imperative for fair and full investigation - Considering the complexity of.....
December 24, 2020 Case Laws GST

Profiteering - purchase of Shop - the Respondent has benefited from the additional ITC to the extent of 5.91% of the turnover during the period from July, 2017 to June,.....
December 24, 2020 Case Laws Income Tax

Order u/s 197 refusing to grant a certificate of tax deduction at source at Nil rate - Perusal of Rule 28AA of the Income Tax Rules shows that the considerations......
December 24, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - no notice u/s 143(2) issued - It is not a mere formality but it given the jurisdiction to the A.O. to complete the assessment U/s......
December 24, 2020 Case Laws Income Tax

Correct head of income - interest received from partners - Department having accepted the treatment of the assessee in reducing interest from partners from......
December 24, 2020 Case Laws Customs

Levy of penalty under Section 112 of the Customs Act, 1962 - When the authority wants to rely upon such documents, it is incumbent upon them to provide copy of such......
December 24, 2020 Case Laws Service Tax

Determination of service tax liability on the approval of resolution plant under IBC - The amount of service tax dues having thus crystallized, the resolution plan says.....
December 24, 2020 Case Laws Service Tax

Levy of Service tax - Reverse Charge Mechanism - consulting engineer service - amount paid to Honda Japan under the Technical Agreement - the amount was paid to......
December 24, 2020 Case Laws Service Tax

Declared Service or not - appellant had collected an amount towards compensation/penalty from the buyers of coal on the short lifted/un-lifted quantity of coal;......
December 24, 2020 Case Laws Central Excise

CENVAT Credit - few transactions of which consignments were either fake or fictitious - The investigation conducted by the department at the end of the transporter by......
December 24, 2020 Case Laws VAT and Sales Tax

Principles of natural Justice - Non-application of mind - It is settled law that there must be an independent assessment made by the second respondent, while passing the....
December 23, 2020 Case Laws GST

Inputs or not - Gift items - The Circular makes it abundantly clear that these items would be called gifts. Hence in this case, since the persons to whom the......
December 23, 2020 Case Laws GST

Requirement of GST registration - import of services or not - place of supply - Supply of consulting services through sub-station Engineer/ expert of the applicant to......
December 23, 2020 Case Laws GST

Works Contract Service or not - we are unable to subscribe to the views of the applicant that the supply of services and goods encompassed in the subject work......
December 23, 2020 Case Laws GST

Detention of goods alongwith vehicle - E-Way bill had expired - The assessing officer shall pass a fresh order after giving opportunity of hearing to the petitioner and.....
December 23, 2020 Case Laws GST

Profiteering - restaurant service supplied by the Respondent - the GST rate of 5% has been charged w.e.f. 15.11.2017 however the base prices of 170 products have been......
December 23, 2020 Case Laws GST

Profiteering - purchase of flat - The contention of the Respondent is dismissed that the excess (more than commensurate) benefit amounting to ₹ 3,91,714/- passed......
December 23, 2020 Case Laws Central Excise

Excess availment of CENVAT credit - There is no provision for one to one correlation in CENVAT credit scheme - there is no other evidence on record like investigation......
December 23, 2020 Case Laws Customs

Classification of imported goods - Executive IP Phone with 7” colour touch screen, 100 programmable keys, POE and 10/100/100 LAN and PC connections- FON 670i (VoIP......
December 23, 2020 Case Laws Income Tax

Addition on account of notional house property income - Rental value had been consistently showing a declining trend in respect of subject mentioned property at Palm......
December 23, 2020 Case Laws Income Tax

Deduction of unaccounted expenses from Unaccounted income - Applicability of provisions of Section 40A(3) - Admittedly, the seized document contains unaccounted income......
December 23, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - When the issue is a jurisdictional one, the provisions of Section 292BB of the Act cannot cure jurisdictional error. On perusal of the.....
December 23, 2020 Case Laws Income Tax

Income accrued in India - dependent agent PE in India - Assessee has repeatedly referred to various clauses of contracts/agreements entered into with Indian buyers for......
December 23, 2020 Case Laws Central Excise

Reversal of CENVAT Credit - when the Tribunal rejected the contention of the Department regarding the distinction made between ‘input’ and ‘input service’, it is not......
December 23, 2020 Case Laws Income Tax

Deduction u/s 80IA(4) denied - The fact that the contract has been awarded by respective Municipal Authorities does not make the assessee ineligible for claim of......
December 23, 2020 Case Laws Income Tax

Disallowance of sales promotion expenses being gifts to doctors and hospitals - Allowable business expenditure u/s 37(1) - the MCA regulations are applicable to the......
December 23, 2020 Case Laws Central Excise

CENVAT Credit - place of removal - the exporter continues to be owner and holds the title to the goods till the respective export consignment is handed over to master of....
December 23, 2020 Case Laws Central Excise

Area Based Exemption - The exemption cannot be restricted to products which are formed in the gaseous stage alone for the reason that the exemption refers to gas based......
December 22, 2020 Case Laws GST

Benefit of exemption - Training programme - Services provided by them under the category of Information and Communication Technology)ICT @ School Project - Challenge to.....
December 22, 2020 Case Laws GST

Supply of services or not - as per the agreement, applicant has consented/agreed to do some acts and as per clause 5 of Schedule II appended to GST Act, 'an agreement to....
December 22, 2020 Case Laws Income Tax

Withholding certificates u/s 197 issued at lower rate tax - Respondents are required to pass an order u/s 197 either rejecting the application for such certificate or......
December 22, 2020 Case Laws Income Tax

Deduction of bad debts - The customers of the assessee refused to make payment and therefore, the assessee had written off the amount as not recoverable. It is pertinent....
December 22, 2020 Case Laws GST

Cancellation of GST registration - It is very sad to note the manner in which the show-cause notices came to be issued - The show-cause notices, are absolutely bereft of....
December 22, 2020 Case Laws Income Tax

Correct head on income - Income from trees - Any compensation received in lieu of loss thereof would form part of assessee’s trading operations. The same is evident from....
December 22, 2020 Case Laws Income Tax

AO had no jurisdiction to frame the final assessment order on 27.01.2020 u/s. 144(3) of the Act, since he was divested of jurisdiction to pass final order between......
December 22, 2020 Case Laws Central Excise

CENVAT Credit - Capital goods - Inputs - Cement and Steel items - There is no blanket or absolute bar in claiming credit on the disputed items, unless used for the......
December 22, 2020 Case Laws Income Tax

TP adjustment - We are unable to concur with the aforesaid manner in which the TPO had determined the ALP of the referral services rendered by the AE, viz. CLSA, Hong......
December 22, 2020 Case Laws Income Tax

TP Adjustment - Naturally when sales price consists of price for warranty and After sales services, which are promised at the time of sales, naturally corresponding......
December 22, 2020 Case Laws Central Excise

Clandestine removal - finished goods found short during the stock taking - since these were captively consumed they were exempt from duty under notification 67/95-CE......
December 22, 2020 Case Laws Customs

Eligibility of SAD exemption - “Blanks” cleared from the “SEZ Unit” of the Appellant by way of stock transfers to its “DTA Unit” - The adjudicating Authority has himself....
December 22, 2020 Case Laws Customs

Principles of natural justice - gist of submissions by the learned counsel for the appellants are that the department did not consider their submissions in entirety -......
December 22, 2020 Case Laws Service Tax

Reversal of CENVAT Credit - When the mistake was pointed, the appellant reversed the proportionate common credit taken on input services used in the provision of exempt.....

1 ....32 33 34 353637 38 39 40........ 116

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...