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 2051 to 2100 of 5778 Records

1 ....38 39 40 414243 44 45 46........ 116

December 3, 2020 Case Laws Income Tax

Validity of Assessment order - void ab-initio or not - assessment u/s.144 - despite many opportunities, the assessee did not respond to the AO. That even before making......
December 3, 2020 Case Laws Income Tax

Penalty u/s 271(1)(b) - non-compliance to statutory notices - The order was passed under s. 143(3) and not under s. 144 of the Act. This means that subsequent compliance....
December 3, 2020 Case Laws Income Tax

TDS u/s 195 - addition u/s 40(a)(i) - non-deduction of taxes from payment made to Facebook Ireland Limited - Section 40(a)(i) acts as a restriction on the deductibility.....
December 3, 2020 Case Laws Income Tax

Addition of short term capital gain - Non-adjustment of adavance received with the sale consideration of property - It is unbelievable that, the advance received was......
December 3, 2020 Case Laws Income Tax

Validity of reopening of assessment - non-registration of trust - registration certificate was in operation at the time the notices u/s 148 were issued - AO has not......
December 3, 2020 Case Laws Income Tax

Income accrued in India - Royalty receipt - Fees for Technical Services on accrual basis - the FTS is taxable only in the year of receipt as per the provisions of DTAA......
December 3, 2020 Case Laws Income Tax

Disallowance of proportionate bank interest and drawings made by the Managing Partner of the firm - Interest payment attributable to interest paid on funds diverted for.....
December 3, 2020 Case Laws Income Tax

Disallowance of brokerage on borrowed loan in the hands of partner - There is no dispute that the borrowings made by the assessee were utilised for the purpose of......
December 3, 2020 Case Laws Companies Law

Activation of Director Identification Number - apart from the fact that the AQD Rules do not empower the ROC to deactivate the DIN, we find that such deactivation would.....
December 3, 2020 Case Laws Service Tax

Principles of Natural Justice - The Assessee, fully being aware that the Constitutional Courts may not find easy time to dispose of such matters quickly, the proceedings....
December 3, 2020 Case Laws VAT and Sales Tax

Validity of assessment order - Since, the levy of tax under the Act on the sale of goods during the course of import was an error apparent on the face of the record, the....
December 3, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - As such invocation of res judicata seems only an ignorance of the provisions of law. Insolvency proceedings can be.....
December 2, 2020 Case Laws GST

Validity of assessment order - Best Judgement Assessment - taking note of the non-filing of returns by the assessee, proceedings under Section 74 were initiated and......
December 2, 2020 Case Laws GST

Grant of Bail - illegal input tax credit - The investigation is still pending and same is at initial stage. In this circumstances, this Court is of the opinion that......
December 2, 2020 Case Laws Income Tax

Scope of enquiry by the CIT(A) - it was a clear case of exercise of overriding power by ld. CIT(A) in terms of Rule 46A(4) and it was not a case where the assessee on......
December 2, 2020 Case Laws Income Tax

Assessment u/s 153C - in proceedings under Section 153C of the Act, in the absence of any incriminating documents or evidence discovered during the course of search......
December 2, 2020 Case Laws Income Tax

Whether the Tribunal was justified in dismissing the proceedings in limine - Substantial question is answered by holding that in view of language used in Rule 24, the......
December 2, 2020 Case Laws Income Tax

Assessment u/s 153A - Unexplained investment - It is common practice during search proceedings that the revenue seizes the books of account along with incriminating......
December 2, 2020 Case Laws Income Tax

Addition u/s 68 - availability of source and application of fund - Cash in hand - AO ought to have made cash flow statement with opening cash balance, deposit and......
December 2, 2020 Case Laws Income Tax

Revision u/s 263 - as per CIT-A interest on SBI constitute other income which was not properly verified by the AO - The present revision is on difference of opinion......
December 2, 2020 Case Laws Income Tax

Penalty imposed u/s 271D and 271E - the availing and re–payment of loan through book entries was prior to 12th June 2012. Therefore non–compliance to the provisions of......
December 2, 2020 Case Laws Income Tax

Undisclosed bank deposits - The withdrawal of the amount from the bank can be considered as a source for re-depositing if the assessee can fully satisfy the AO that the.....
December 2, 2020 Case Laws Customs

Adjustment / Appropriation of sale proceeds from sale of stored goods in auction sale - Priority of claim - Any claim other than customs duty, which comes under......
December 2, 2020 Case Laws SEBI

Power of SEBI to pass an ex parte interim order - Tribunal was on the facts of the case correct in setting aside the ex-parte order of the Whole Time Member on the......
December 2, 2020 Case Laws Insolvency and Bankruptcy

Stay of liquidation application - the legislature has consciously not provided any ground to challenge the "commercial wisdom" of the individual financial creditor or......
December 2, 2020 Case Laws Service Tax

Rejection of application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - amount in arrears (SVLDRS) - rejection of the declaration of the petitioner dated....
December 2, 2020 Case Laws Central Excise

Extended period of limitation - Suppression of facts or not - The allegation of suppressing the facts from the department does not hold good in the event of periodic......
December 2, 2020 Case Laws SEBI

Expulsion against the appellant, from the membership of the National Stock Exchange of India Limited - Schedule II of the SEBI (Stock Brokers and Sub Brokers)......
December 1, 2020 Case Laws Income Tax

Addition u/s 68 v/s 69 - bank statement or bank passbook cannot be considered to be the books of accounts maintained by the assessee. - As per section 68 of the Act,......
December 1, 2020 Case Laws Income Tax

Unaccounted cash receipts - on money for the additional work executed - All these facts and circumstances support that only profit required to be brought to tax but not.....
December 1, 2020 Case Laws Income Tax

Revision u/s 263 - As per CIT taxing the income @30% on the additional income representing the unexplained investment in stock required to be brought to tax u/s 115BBE......
December 1, 2020 Case Laws Income Tax

Remuneration paid to the Managing Director - Limited scrutiny assessment - AO did not make any discussion on the deductibility or otherwise of losses and examined the......
December 1, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - excessive retainership expenses and not supported by the evidences and difference in the income as per TDS claimed in return of income and 26AS -....
December 1, 2020 Case Laws Customs

Smuggling - detention of the petitioner - COFEPOSA Act - delay of 14 months in passing the detention order - the live link remains always active and the respondents have....
December 1, 2020 Case Laws Companies Law

Tribunal - it is crucial that these tribunals are run by a robust mix of experts, i.e. those with experience in policy in the relevant field, and those with judicial or.....
December 1, 2020 Case Laws SEBI

Forward trade in commodities - Trading Irregularities - Piercing of corporate veil - Issuing show cause notice to the second respondent and not to the first respondent -....
December 1, 2020 Case Laws Income Tax

Addition of unexplained income - earnest/advance money under agreement to sell - The copy of the bank statements have been duly provided to the revenue authorities. The.....
December 31, 2019 Notifications Income Tax

Income-tax (16th Amendment) Rules, 2019 - Modes of payment for the purpose of section 269SU.
December 31, 2019 Case Laws GST

Initiation of proceedings by the Stage GST officers where Central GST officers have already initiated the proceedings - proper officer - By way of ad-interim relief, the....
December 31, 2019 Case Laws GST

Duty Drawback - Refund of IGST - Since the Respondents have expressed their apprehension about double benefit of neutralisation of taxes, it would be appropriate that......
December 31, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - Assessing Officer has completely failed to apply his mind to the submissions of the petitioner and also to examine as to how the two......
December 31, 2019 Case Laws Income Tax

Reassessment on the basis of the retrospective amendment effected in Explanation-1 to Section 115JB - Provision for Bad and Doubtful Debt - that amendment would not be......
December 31, 2019 Case Laws Income Tax

Addition on account of forfeiture of advance - nature of expenses - for whatever reason, the advance given was forfeited. In this view of the matter, the advance given......
December 31, 2019 Case Laws Income Tax

MAT - Addition of the provision for Wealth Tax - Book Profit - there was no such provision for making the addition with regard to wealth tax, therefore, the A.O could......
December 31, 2019 Case Laws Income Tax

Addition on account of cash deposits in personal saving bank account of the shareholder of the company - source of cash deposits are duly explained and same pertained to....
December 31, 2019 Case Laws Income Tax

Benefit of exemptions u/s.11 denied - charitable activity u/s 2(15) - carrying out planned development of areas as defined and designed by the Government of Gujarat and.....
December 31, 2019 Case Laws Income Tax

Revision u/s 263 - whether the AO has made enquiries about cash deposit capital gains bonds and land investment? - The perusal of the assessment order shows that it is......
December 31, 2019 Case Laws Income Tax

Addition on account of cash deposited in the bank - undisclosed income - The onus was of the Revenue to reject the contention of the assessee based on cogent reasons......
December 31, 2019 Case Laws Income Tax

Disallowance of Event Management Expenses - Assessee failed to furnish the details of the invitees, the procedure adopted for selecting invitees - there is no evidence......
December 31, 2019 Case Laws Income Tax

Bogus sale - allegation of unaccounted sale to the petrol pump owners/other industries - the sale price declared by the assessee was accepted by the sales tax department....

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