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 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 Phased rollout of quality standards for low-voltage... 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 December

Home Highlights December

Filter:

Showing 701 to 750 of 5778 Records

1 ....11 12 13 141516 17 18 19........ 116

December 23, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of the independent Director - In absence of any specific averments or allegations carving out a specific role attributable to......
December 22, 2022 Case Laws Customs

Penalty u/s112(a), 112(b) & 114AA of the Customs Act, 1962 - fraudulent import of vehicles declared as brand new vehicles of foreign origin - the proceeding is hit by......
December 22, 2022 Case Laws GST

Cancellation of registration of petitioner - The appeal should not be dismissed without due consideration of the ground taken in the appeal and the delay condonation......
December 22, 2022 Case Laws GST

Confiscation of goods alongwith conveyance - Power to invoke section 129 - While a blanket stay of the said order as prayed for cannot be granted, relief regarding......
December 22, 2022 Case Laws GST

Classification of goods - Walltop Computer roombr - In the instant case the impugned product “roombr” comprises a central processing unit, a Bluetooth keyboard and IR......
December 22, 2022 Case Laws GST

Levy of GST - transfer of mobile application software - there will be a continuity of business, as the said part of business is said to be functional and is decided to......
December 22, 2022 Case Laws GST

Classification of goods - HSN Code - applicable rate of tax - Raula Gundi - The final product of the Applicant under the brand name 'Raula Gundi' is nothing but “Chewing....
December 22, 2022 Case Laws Income Tax

Incorrect depreciation claim - fractional ownership - real ownership - Merely entering into an agreement or understanding of user of a asset, a License may be created in....
December 22, 2022 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - CIT(A), has examined the issue threadbare and has rightly concluded that the amount obtained from Landspace is in the nature of business......
December 22, 2022 Case Laws Income Tax

Unexplained investment u/s 69 - The documents, which were found in the possession of other person, does not bear the name of the assessee, that is, the name of the......
December 22, 2022 Case Laws Income Tax

Assessment u/s 144 - Rejection of books of accounts u/s 145(3) - Once the books of accounts and other relevant records was produced by the assessee first time during the....
December 22, 2022 Case Laws Income Tax

Claim of expenses as against Nil income - When there is no business existed, in our opinion, the assessee is not entitled to claim deduction under the head......
December 22, 2022 Case Laws Income Tax

Correct head of income - treatment of profit on transfer of immovable properties - The assignment of debt in favour of another entity partly in exchange of land was......
December 22, 2022 Case Laws Income Tax

Validity of assessment order passed u/s 153(1) - Period of limitation - In this case, since, the Assessing Officer cannot invoke jurisdiction u/s.144C(1) and pass draft.....
December 22, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - the Corporate Debtor has tried to take advantage of their own wrong of being lackadaisical in reconciling the accounts in spite of nearly 30......
December 22, 2022 Case Laws Insolvency and Bankruptcy

Delay in refiling of 321 days - Addition of new facts in the course of refiling which could not have been a part of the original version of the Appeals when it was filed....
December 22, 2022 Case Laws Service Tax

SVLDR Scheme - refund of pre-deposit - This amount remained as the Revenue deposit with the Department and was never adjusted. Further, this amount is not a part of the.....
December 22, 2022 Case Laws Service Tax

Refund of service tax - contention of the appellant is that the tax having been paid under mistake - works contracts which is in the nature of original works - they paid....
December 22, 2022 Case Laws Central Excise

Refund of duties discharged during investigation into undervaluation of physician samples - duty liability had been discharged at the option of the appellant; in the......
December 22, 2022 Case Laws Central Excise

Clandestine removal - The tax liability has been fastened by resort to assumptions driven by absence of satisfactory explanation. Clandestine clearance, being provable......
December 22, 2022 Case Laws VAT and Sales Tax

Refund claim - export of goods - excess carried forward in the annual return - Rule 41(4) of the Haryana Value Added Tax Rules, 2003 - no refund was allowed as the......
December 21, 2022 Case Laws Insolvency and Bankruptcy

Approval of the resolution plan of the Corporate Debtor - Recovery of property tax demand - public announcement for inviting claim was made on 07.12.2018 much after the.....
December 21, 2022 Case Laws Insolvency and Bankruptcy

Approval of resolution plan - Seeking a direction to the Resolution Professional (RP) to call for a Meeting at the CoC - It is reiterated that the ‘Maximisation of Value....
December 21, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Jurisiction of NCLT to admit the application u/s 7 - Registration of the applicant, non-banking financial institution (NBFC), was cancelled during......
December 21, 2022 Case Laws Indian Laws

Seeking grant of Anticipatory Bail - conspiracy - huge loss to Revenue - during the pendency of the CIT appeals at Kolkata, the revision petitions have been filed to......
December 21, 2022 Case Laws Income Tax

Recovery of the outstanding dues of the private limited company - Liability of directors of private company u/s 179 - only because the petitioners have been unable to......
December 21, 2022 Case Laws Income Tax

Assessment u/s 153A - Prior approval - In the instant case, the draft assessment order in 85 cases, i.e. for 85 assessment years placed before the Approving Authority on....
December 21, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - nature of compensation received for cancellation of the plot - the character of payment received as compensation by the transferee bears the......
December 21, 2022 Case Laws Income Tax

Non issuance of a notice u/s 143(2) on the revised return - filing of revised return on the last day - Can assessment order would be declared nullity for not issuing......
December 21, 2022 Case Laws Income Tax

MAT - Adjustment of bad debts for the purpose of book profits u/s.115JB - the bad debts which is reduced from the asset side of the debts which amounts to actual write......
December 21, 2022 Case Laws Income Tax

Exemption u/s 11 - deemed registration u/s 12AA - there is no specific provision in the Income Tax Act that non-deciding the registration application under Section 12AA.....
December 21, 2022 Case Laws Income Tax

Deduction u/s 40(b) - disallowance on account of interest paid to partners and on account of salary paid to partners - In the instant case, instead of allowing the......
December 21, 2022 Case Laws Income Tax

Short Credit for TDS - since the law is clear on the issue as to allow the carry forward of the credit TDS in subsequent year and the credit for TDS is required to be......
December 21, 2022 Case Laws Income Tax

Disallowance of advertisement expenses paid - the assessee is running a dealership business and incurring of advertisement expenses does not arise. CIT(A) after......
December 21, 2022 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - since AO has mechanically applied the provisions of Rule 8D while making the aforesaid disallowance without establishing any nexus of......
December 21, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Merely because the AO did not write specific reasons for accepting the explanation of the assessee cannot be reason enough to invoke powers......
December 21, 2022 Case Laws Income Tax

Disallowances of bogus trading loss in penny stock as well as commission expenses - admittedly there was no evidence available on record suggesting that the assessee or.....
December 21, 2022 Case Laws Income Tax

Disallowance made by the CPC in an intimation issued u/s. 143(1) denying the exemption claimed u/s. 11 - where a claim has been made which requires further inquiry, it......
December 21, 2022 Case Laws Income Tax

Royalty receipts - subscription to cloud base service - The services are provided online via data centre located outside India. The Cloud services merely facilitate the.....
December 21, 2022 Case Laws Income Tax

Long term capital gain - allowable expenditure u/s. 48(i) - The same land has been sold in the year under consideration giving rise to long term capital gains to the......
December 21, 2022 Case Laws Income Tax

TP Adjustment - segmental profitability consideration for benchmarking analysis - The segmental accounting prepared cannot be rejected without pointing out defects in......
December 21, 2022 Case Laws Income Tax

TP Adjustment - MAM selection - Selection of CPM or TNMM as MAM - the assessee has followed CPM for benchmarking the domestic transactions between eligible unit and......
December 21, 2022 Case Laws Companies Law

Initiation of prosecution proceedings - Period of limitation from the date of knowledge of offense - the violation alleged in the complaint is punishable only with a......
December 20, 2022 Case Laws GST

Violation of principles of natural justice - validity of assessment order - The element of principles of natural justice incorporated in the statutory provisions cast a.....
December 20, 2022 Case Laws GST

Cancellation of GST registration of petitioner - the petitioner earlier also in response to the notice, dated 28.09.2021, had replied intimating the respondent......
December 20, 2022 Case Laws GST

Violation of principles of natural justice - cancellation of GST registration of petitioner - The show cause notice and the impugned order are quashed and set aside......
December 20, 2022 Case Laws Income Tax

Guilty u/s 12 of Contempt of Courts Act, 1971 - Deputy Commissioner of Income Tax - deliberate and willful disobedience - If the action of DCIT, Range -2, Lucknow is......
December 20, 2022 Case Laws Income Tax

Exemption u/s.11(1)(d) - Assessment of trust - corpus donations - anonymous donations and taxing the same u/s.115BBC - Going with the prescription of section 115BBC......
December 20, 2022 Case Laws Income Tax

TDS u/s 195 - Disallowance of commission income - there was no requirement for the assessee to deduct tax at source on such payments made to non-resident agents based......
December 20, 2022 Case Laws Income Tax

TDS u/s 194C - non-deduction of tax at source on railway siding charges and demurrage charges - Where the law creates a duty or charge and the party is disabled to......

1 ....11 12 13 141516 17 18 19........ 116

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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

F: assessment order

A: Electronic Liability Register