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 Company's expenses disallowed, but no penalty as... TaxTMI Resolving Arbitral Tribunal's Mandate Extension:... TaxTMI Court allows appeal against retrial order for... TaxTMI Provisions restricting input tax credit on... TaxTMI Lack of jurisdiction for AO to invoke Sec 153C... TaxTMI Writ challenging assessment dismissed; assessee... TaxTMI Fraudulent employee mishandling led to embezzlement... TaxTMI Taxpayer challenges legality of vague penalty... TaxTMI Tax-free dividend income, interest-free funds... TaxTMI Battle over Betel Nut Classification: Roasted or... TaxTMI Goods matched documents like e-way bill and... TaxTMI Income tax reassessment validity: AO initiated... TaxTMI Sale-purchase loss disallowed unreasonably by tax... TaxTMI Revision: Hospital receipts verified, partial... TaxTMI Inflated invoices by employees led to pre-existing... 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 2101 to 2150 of 5778 Records

1 ....39 40 41 424344 45 46 47........ 116

December 31, 2019 Case Laws Income Tax

Goodwill - capital asset u/s 2(14) - The assessee had therefore garnered substantial experience, reputation and credentials in the business of mining which was a......
December 31, 2019 Case Laws Customs

Review petition - presence of an advocate during recording of the statement of the petitioner - There is no reasonable basis for the petitioner to apprehend coercion,......
December 31, 2019 Case Laws VAT and Sales Tax

Principles of 'Substantial Compliance' or 'Substantial Justice' - Benefit of compounded rate of tax - Merely lapse of making a formal application, though no such form is....
December 31, 2019 Case Laws Income Tax

Fraudulent income tax refunds - charge of conspiracy / connivance against the person claiming the refund and ITO - income tax officer, who is responsible for......
December 30, 2019 Case Laws GST

Valuation - works contract - lump-sum amount stood credited to its account on that date as mobilisation advance - whether the unadjusted part of the advance received by.....
December 30, 2019 Case Laws GST

Condonation of delay of 77 days - Period of Limitation for filing of appeal against the decision of AAR - the crucial words are “not exceeding thirty days” used in the......
December 30, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - notice in the company name being amalgamated -Participation by the amalgamated company in the proceedings would be of no effect as......
December 30, 2019 Case Laws Income Tax

Nature of activity - Capital Gains/loss or income from business - sale of flats - there is a merit in the contentions of the assessee that if the intentions were to deal....
December 30, 2019 Case Laws Income Tax

Disallowance u/s 43B - outstanding municipal tax liability - the assessee was only a collecting agent on behalf of the State and it was the amount which was not......
December 30, 2019 Case Laws Income Tax

Addition on account of Unexplained paintings - Source of Investment made in the painting - the revenue had failed to place on record any ‘material’ which would......
December 30, 2019 Case Laws Income Tax

Nature of income - professional fees received by the doctor from the Hospital - Taxable as salary or Income from Business or profession - There is no master-servant......
December 30, 2019 Case Laws Income Tax

Assessment u/s 153C - Papers found during the search of another person - Revenue has not submitted the proper satisfaction except pointing out that the name of the......
December 30, 2019 Case Laws Income Tax

Exemption on account of Gratuity and leave encashment including arrears - the assessee is entitled for the exemption claimed u/s 10(10)(i) and 10(10AA)(i) of the Act. T
December 30, 2019 Case Laws Income Tax

Bogus purchases - Even if the transaction is not verifiable, the only taxable is the taxable income component and not the entire transaction. - in order to fulfill the......
December 30, 2019 Case Laws Customs

Refund of Additional Customs Duty (CVD) - excess payment made under protest - unjust enrichment - invoice showed a composite price and duty was not indicated separately.....
December 30, 2019 Case Laws Customs

Valuation of imported goods - misdeclaration - contemporaneous import value - the differential duty worked out and demanded from the appellant based on MRP of M/s EGPL......
December 30, 2019 Case Laws Central Excise

Rejection of declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - It is not the case of the Board that declarations involving redemption......
December 30, 2019 Case Laws Central Excise

Clandestine removal - the adjudicating authority is opined to have acted solely to confirm demands mechanically with predetermined negative mind because of his bias and.....
December 29, 2019 Case Laws GST

Bail application - allegation that GST invoices issued without any supply of the goods - In consideration of the gravity of the economic offence, the petitioner is not......
December 29, 2019 Case Laws GST

Confiscation of Goods and vehicle - Sections 129 and 130 of GST - Even in the absence of the physical availability of the goods or the conveyance, the authority can......
December 29, 2019 Case Laws GST

Detention of Goods and vehicle - Sections 129 and 130 of GST - The goods are not liable to be detained on the ground that the tax paid on the product was less. In such......
December 29, 2019 Case Laws GST

Detention of Goods and vehicle - Sections 129 and 130 of GST Act have non-obstante clauses, whereby they can be operated upon in spite of Sections 73 and 74 of GST Act -....
December 29, 2019 Case Laws GST

Interpretation of statute - Confiscation of goods alongwith conveyance - exercise of power arbitrarily and without any application of mind. - for the same breach and/or.....
December 29, 2019 Case Laws Income Tax

Application for NIL TDS Certificate u/s 197 (1) - since the petitioner requested the respondent to deduct the tax @ 4% + applicable surcharge & cess for the entire......
December 29, 2019 Case Laws Income Tax

TDS u/s 195 - Royalty - Assessee purchased certain software licenses from M/s.Saipem SPA, Italy, which were used by assessee for providing services to customers for......
December 29, 2019 Case Laws Income Tax

Addition on account of long-term capital gain on sale of properties - VO had applied CPWD rate whereas he should have applied PWD rates and should have allowed......
December 29, 2019 Case Laws Income Tax

Penalty u/s. 271C - TDS default - The plea of the Assessee that failure to deduct tax at source was unintentional and was under the bonafide belief that tax is not......
December 29, 2019 Case Laws Income Tax

Addition on account of share capital and share premium - entries had been taken from paper companies and Credit worthiness of the Parties as well as the genuineness of......
December 29, 2019 Case Laws Income Tax

Penalty u/s 271D - obtaining cash loan in contravention of section 269SS - the cash has been deposited directly in the Bank account of assessee, for which assessee has......
December 29, 2019 Case Laws Income Tax

Assessment u/s 153A - As per section 292C,, the loose sheets, books of accounts found during the course of search /survey are presumed to be belonging to the assessee,......
December 29, 2019 Case Laws Income Tax

Penalty u/s 271C - Payment to Doctors - Employer / Employee relationship or not - AO directed to verify the facts - If it is found that these doctors were providing......
December 29, 2019 Case Laws Income Tax

Registration u/s 12AA - advancement of any other object of general public utility - Charitable activity u/s 2(15) - activity of providing training in various fields to......
December 28, 2019 Case Laws Income Tax

Capital gain on property inherited - the property inherited by the respective assessees is their individual property and, therefore, the capital gains, if any, is......
December 28, 2019 Case Laws Income Tax

Revision u/s 263 - if the transfer of asset is to be assessed under the head `income from business’ necessarily, the provisions of section 43CA would have application......
December 28, 2019 Case Laws Income Tax

Reassessment order passed by the JCIT is void ab initio and liable to be quashed, because the Assessing Officer who had passed the assessment order does not possesses......
December 28, 2019 Case Laws Customs

Principles of natural justice - Inquiry proceedings against Air Cargo Customs Clearing Agent - The action on the part of the department is quite natural and incidental......
December 28, 2019 Case Laws Service Tax

Recovery of CENVAT credit - allegation that input services were not utilized by the assessee but utilised for the broadcasting of channels by the overseas entity - The......
December 27, 2019 Notifications GST

Central Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019 - Furnishing of annual return - extension of due date.
December 27, 2019 Notifications GST

Central Goods and Services Tax (Ninth Amendment) Rules, 2019 - Conditions of use of amount available in electronic credit ledger
December 27, 2019 Notifications GST

Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.
December 27, 2019 Circulars Customs

Centralised processing of proposal for foreign deputations
December 27, 2019 Case Laws Income Tax

Disallowance of liquidated damages claimed by assessee - “Liquidated damages” are compensation paid for breach of contract. We are therefore, unable to understand how......
December 27, 2019 Case Laws Income Tax

Transfer pricing (TP) adjustments - notional/book adjustment - correct interpretation or construction of section 092 / 92C/ 92CA - whether the provisions of chapter X......
December 27, 2019 Case Laws Income Tax

Unexplained expenses u/s 69C - bogus purchases - cancellation of sales tax registration certificate of the parties - claimed to be allowed as "business loss" u/s 28 or......
December 27, 2019 Case Laws Customs

Restriction on import of goods / Insecticides other than designated port - Isolated events of illegal imports cannot justify shutting out the entire Eastern and......
December 27, 2019 Case Laws Customs

Finalization of provisionally assessed Bills of Entry, beyond a period of five years - neither there was any petition of petitioners pending before Competent Court nor......
December 27, 2019 Case Laws Customs

DEPB benefit - benefit obtained on the basis of forged documents - The liability of duty cannot be fastened on the appellant being a bona fide purchaser of DEPB scrips
December 27, 2019 Case Laws Wealth-tax

Wealth tax assessment - Period of limitation - Order was passed beyond period of one year as required u/s 17A(2) of the WT Act, and consequently the penalty proceedings.....
December 27, 2019 Case Laws Wealth-tax

Penalty u/s 18(1)(c) of Wealth tax Act - Defective notice - AO has not struck out the irrelevant portion of the notice - the penalty proceedings u/s.18(1)(c) of the......
December 27, 2019 Case Laws Customs

Provisional release of seized goods - the Court expects that the petitioner has come with clean hands and relying on the principle of uberrima fides, the Court passes......

1 ....39 40 41 424344 45 46 47........ 116

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

F: section129(1)(b) of Rajasthan GST ACT

F: Interest u/s 50 of CGST Act 2017

F: Issuance of show cause notice by the additional Director General, Dire...

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...