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 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 Customs duty dispute: Imported goods classified as... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI Relaxations for employee benefit trusts, aligned... 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For February

Home Highlights February

Filter:

Showing 1501 to 1550 of 5999 Records

1 ....27 28 29 303132 33 34 35........ 120

February 17, 2022 Case Laws GST

Works Contract - applicable rate of GST - AMC services - principal supply or not - Composite supply or not - bundled supply or mixed supply - it is a naturally bundled......
February 17, 2022 Case Laws GST

Taxable supply of services or not - privity of contract - income earned from conducting Guest Lectures - income earned from Research and Training Projects funded by......
February 17, 2022 Case Laws GST

Classification of supply - rate of GST - supply of Outboard Motors to unregistered fishermen - marine engines and spare parts used for fishing vessels (being part of the....
February 17, 2022 Case Laws GST

Exemption from GST - It is clear that the applicant is only acting as a liaison agent between the health care professionals on one side and their professional......
February 17, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Change of opinion - TP adjustment addition - Courts have repeatedly held that once a query is raised and that has been explained by the....
February 17, 2022 Case Laws Income Tax

Approval for exemption u/s 10 (23C) (vi) denied - existing solely for the educational activities or not - If the surplus is utilized for educational activities then it......
February 17, 2022 Case Laws Income Tax

Interest incurred claimed as a deduction u/s. 57(iii) out of interest earned from mutual funds - In our opinion, unless funds are borrowed for making deposit to earn......
February 17, 2022 Case Laws Income Tax

Disallowance of interest paid on service tax - interest on delayed payment of service tax - It is settled proposition of law that the entries made in the books of......
February 17, 2022 Case Laws Income Tax

Disallowance of legal expenses - The fact remains undisputed before us that the assessee has not done any business activities during the year and that there is no......
February 17, 2022 Case Laws Income Tax

Disallowance of foreign exchange loss on restatement of working capital loans and gold loans - In this case, the assessee has taken foreign currency working capital for.....
February 17, 2022 Case Laws Income Tax

Assessment of trust - Rectification of mistake u/s 154 - exemption u/s 80G/80GGA denied by CPC in 143(1) - The assessee had furnished relevant documents evidencing the......
February 17, 2022 Case Laws Income Tax

Assessment u/s 153A - Bogus LTCG - exemption u/s. 10(38) - assessing officer has not brought or proved anything on record that the assesse was involved in manipulation......
February 17, 2022 Case Laws Customs

Levy of Anti-Dumping duty - goods have been imported and warehoused - The appellant-importers have argued that as they have warehoused the goods that have been put to......
February 17, 2022 Case Laws Customs

Rejection of refund claim - finalization of provisional assessment or not - A provisional assessment will always remain as a provisional one. There is no shortcut as a......
February 17, 2022 Case Laws Insolvency and Bankruptcy

Approval of the Resolution Plan approved by the Committee of Creditors (CoC) - Commercial Wisdom of the CoC with respect to viability and financial decision taken while.....
February 17, 2022 Case Laws Service Tax

Refund of service tax - duty free shops in airport - Undoubtedly, stocking and display is impossible without space and the sole issue that remains in the dispute is the.....
February 17, 2022 Case Laws Service Tax

Classification of services - Cargo Handling Service or not - Only because of same containers were transported by sea in the vessel by other service provider and payment.....
February 16, 2022 Case Laws GST

Period of limitation for refund claim - Constitutional Validity of Rule 90(3) - The period of limitation thus falling between 15th March, 2020 to 2nd October, 2021 is......
February 16, 2022 Case Laws GST

Seeking grant of Bail - Supply of packaging material to the seven firms which are fake - Taking into account the facts and circumstances of the case and without......
February 16, 2022 Case Laws GST

Time Limitation for claiming ITC - tax invoice dated 01.04.2020 issued by the supplier of service for the rental service supplied for the period 01.04.2018 to 31.03.2019....
February 16, 2022 Case Laws GST

Classification of goods - Submarine Fired Decoy System (SFDS) - following the spirit of the advance rulings pronounced by various Advance Ruling Authorities (on which......
February 16, 2022 Case Laws Income Tax

Addition u/s 68 - the tribunal was satisfied that the credit worthiness and the genuinity of the investments have been sufficiently established by the assessee not only.....
February 16, 2022 Case Laws Income Tax

Compounding of offence - Criminal case u/s 276C(1) read with Section 277 and 278B - The authority to issue instructions or directions by the Board stems from the second.....
February 16, 2022 Case Laws Income Tax

Deduction of provisions made - Ascertained expenditure - the assessee is entitled to deduction being the provision created on account of fraud committed by one of its......
February 16, 2022 Case Laws Income Tax

Exemption u/s 11 - Donation receipt from foreign donors - belated filing of Form No.10AA - Assessee has filed Form No.FC-III-FCRA-2010 which has been duly assessed with.....
February 16, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - it appropriate to quote that the legislative amendment made in section 263 by way of insertion of Explanation 2 in Finance Act, 2015 w.e.f.......
February 16, 2022 Case Laws Customs

Maintainability of petition before the High Court - availability of alternative remedy of statutory appeal - total lack of jurisdiction on the part of the Assessing......
February 16, 2022 Case Laws Customs

MEIS scheme - amendment in the shipping bills - whether to permit the necessary amendments in the shipping bills would be within the purview of the Commissioner of......
February 16, 2022 Case Laws Customs

Valuation of imported goods - The authorities have nowhere given any acceptable reasons as to why they jumped to adopt Rule 4 ibid. and the valuation prescribed......
February 16, 2022 Case Laws Customs

Finalization of provisional assessment - The authorities below have erred in collecting the Duty at ₹ 300/- per M.T., which is clearly illegal and in violation of.....
February 16, 2022 Case Laws Customs

Classification of goods - goods namely, API supari, chikni supari, unflavoured supari, and flavoured supari - even flavoured supari merits classification under Heading......
February 16, 2022 Case Laws Customs

Classification of imported goods - preparation/product of betel nut commonly known as ‘Supari’ - API supari, Chikni supari, unflavoured supari, boiled supari and cutting....
February 16, 2022 Case Laws Insolvency and Bankruptcy

Approval of resolution plan - The learned Counsel for the RP has submitted before us that Appellant itself has submitted twice the Resolution Plan, which could not be......
February 16, 2022 Case Laws Insolvency and Bankruptcy

Liquidation proceedings - Period of limitation - Auction of property of the corporate debtor - It is pertinent to mention that Liquidation Process Regulation 47 deals......
February 16, 2022 Case Laws Central Excise

Area Based Exemption - manufacture taking place or not - A conjoint reading of the definition of manufacture in section 2(f) (iii) of the Excise Act and Chapter Note 5......
February 16, 2022 Case Laws Central Excise

CENVAT Credit - It is also difficult to accept the finding of the Commissioner (Appeals) that the respondent was not a party to the fake transactions. It is only the......
February 16, 2022 Case Laws VAT and Sales Tax

Best judgement assessment - There appears to be divergents views insofar as the question as to whether the consumption of electricity can constitute the sole basis for......
February 16, 2022 Case Laws Indian Laws

Disciplinary complaint / proceedings against the member of ICAI - it has to be construed that the complaint filed by the petitioner was not enquired into properly and by....
February 15, 2022 Case Laws GST

Exemption from GST or not - transaction of hiring/leasing of buses by the APSRTC to the Public Transport Division (PTD) of Government of Andhra Pradesh - In the instant.....
February 15, 2022 Case Laws Income Tax

TDS u/s 194A - TDS on deemed dividend - loan advanced by the assessee company to the other group companies - Even if, the appellant company hold 100% shares in these......
February 15, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Second Pr. CIT find the order of Second AO erroneous for lack of enquiry - Scope of doctrine of merger - The Ld. Pr. CIT has made a bald......
February 15, 2022 Case Laws Income Tax

Revision u/s 263 - Period of limitation - the limitation prescribed under section 263(2) would run from original assessment in respect of issue alien to reasons recorded....
February 15, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - change of opinion - The impugned notice and the consequent action is legally unsustainable as the Revenue fails to satisfy the twin......
February 15, 2022 Case Laws Income Tax

Disallowance of rent - allowable revenue expenditure u/s 37 or not? - In this case the appellant has not filed any documents to establish that the expenditure was......
February 15, 2022 Case Laws Income Tax

Deduction u/s.35 AD(5)(aa) - whole of capital expenditure incurred for purpose of development of hotel claimed - We restore the issue to file of the Assessing Officer......
February 15, 2022 Case Laws Income Tax

Additions towards Hawala Transaction u/s. 69A - As against such alleged hawala transactions, no fresh unsecured loans have been found credited in the books of account of....
February 15, 2022 Case Laws Insolvency and Bankruptcy

Jurisdiction to entertain the complaint filed by the respondents - which class of Special Courts, created by Companies Act (amendment) 2017, is empowered to try the......
February 15, 2022 Case Laws Insolvency and Bankruptcy

Proceedings under PMLA while CIRP is in process - Provisional Attachment of the Properties - In fact, ‘The Prevention of Money Laundering Act, 2002’ is to fulfill our......
February 15, 2022 Case Laws Central Excise

Classification of goods - dolachar or coalchar - waste item - classifiable under Chapter Heading 2619 of the First Schedule to the Central Excise Tariff Act or not - The....
February 15, 2022 Case Laws VAT and Sales Tax

Restoration of assessment order - it is settled law that “a court of appeal interferes not when the judgment under attack is not right, but only when it is shown to be wrong”. - HC

1 ....27 28 29 303132 33 34 35........ 120

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

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: Stock damaged in recent floods

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...

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

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 ...