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 February

Home Highlights February

Filter:

Showing 2151 to 2200 of 5999 Records

1 ....40 41 42 434445 46 47 48........ 120

February 4, 2021 Case Laws Indian Laws

Dishonor of Cheque - Partnership firm - vicarious liability - Non working Partner was in charge of the affairs of the firm or not - a private document like the......
February 3, 2021 Case Laws Income Tax

Penalty u/s 271DA for violating the provisions of Section 269ST - Settlement Commission, under the proviso to Section 245F(2), with effect from 1st November, 2019 when......
February 3, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - failure to file the ITR - while filing a return an assessee is not bound or obliged to disclose any information in relation to any fact....
February 3, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - As examined the belief of the Assessing Officer to a limited extent to look into whether there was sufficient or any tangible materials....
February 3, 2021 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - The entire basis for reopening the assessment is on the premise that there was a cash transaction of a huge amount, and......
February 3, 2021 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - deferred tax asset written off debited in the profit and loss account as exceptional item but the same has not been disallowed in the......
February 3, 2021 Case Laws Income Tax

Disallowance of weighted deduction claimed u/s 35(1)(ii) - approval granted to the donee organization was rescinded with retrospective effect - There is no conclusive......
February 3, 2021 Case Laws Income Tax

Miscellaneous application maintainability as filed beyond the limitation period as provided u/s 254(2) - where there is no provision for condonation of delay for filing.....
February 3, 2021 Case Laws Income Tax

Income accrued or deemed to accrues/arise in India - Permanent Establishment (PE) - While the Assessing Officer has proceeded on sweeping generalizations about the risks....
February 3, 2021 Case Laws Customs

Refund of amount paid by the petitioner during the pendency of its appeal - duty paid under protest - unjust enrichment - amounts deposited in terms of Section 131 of......
February 3, 2021 Case Laws Customs

Claim of interest on refund of amount deposited during the pendency of its appeal - The petitioner is not entitled to interest at 12% as was prayed by the petitioner.......
February 3, 2021 Case Laws Customs

Advance licence - advance licence had been obtained by misrepresentation or not - importing a different material than one permitted under the licence - violation of the.....
February 3, 2021 Case Laws Insolvency and Bankruptcy

CIRP proceedings - Financial Creditors - Related party - while the default rule under the first proviso to Section 21(2) is that only those financial creditors that are.....
February 3, 2021 Case Laws Service Tax

Interpretation of statute - whether determination of service tax by the Central Excise Officer, is necessary before making a demand under Section 73A(3) of the Finance......
February 3, 2021 Case Laws Service Tax

Taxability - supply of tangible good for use or not - tool kits provided by the appellant to associated companies - The submission of the appellant that tool kits were......
February 3, 2021 Case Laws Central Excise

Valuation - clearance to sister unit - applicability of Rule 4 of the Valuation Rules or Rule 8 - the Ld. Commissioner, in his impugned order in para 3.8, while......
February 3, 2021 Case Laws Indian Laws

Non-payment of professional fee/retainership fee bills of empanelled lawyers - The fact that the Petitioner was forced to approach this Court is extremely unfortunate.......
February 2, 2021 Case Laws Income Tax

Offence under Section 277 - Whether all the Directors of the Company can be prosecuted for any violation of the Income Tax Act in terms by relying on the inclusive......
February 2, 2021 Case Laws Income Tax

Offence under Section 277 - Jurisdiction - in the event of accused being an individual, if the said accused has a temporary residence within the jurisdiction of the......
February 2, 2021 Case Laws Income Tax

Unexplained cash deposit in bank account u/s 69A - story created by assessee for withdrawing the amount for settlement of the matrimonial dispute - There is a......
February 2, 2021 Case Laws Income Tax

Characterization of income - forfeiture of earnest money from the contractors, forfeited and appropriated by the assessee - The commercial operations of the power plant.....
February 2, 2021 Case Laws Income Tax

Revision u/s 263 - merely because the ld. PCIT does not agree with the order of the AO cannot make the order erroneous as long as the same was passed after all possible.....
February 2, 2021 Case Laws Income Tax

Revision u/s 263 - addition made u/s. 68 - Assessee had discharged the onus upon it about the identity creditworthiness and genuineness of the share capital and premium.....
February 2, 2021 Case Laws Income Tax

Disallowance of interest paid on late payment of TDS - These are only damages thrust on the assessee for non-payment of dues to the Revenue within the stipulated period.....
February 2, 2021 Case Laws Service Tax

Condonation of delay in filing appeal - UOI, which has competent legal advice at its command, cannot, particularly in the facts of the present case, be heard to contend.....
February 2, 2021 Case Laws Service Tax

Valuation of taxable services - inclusion in assessable value, the items supplied on free of cost - the decision of the Supreme Court in Bhayana Builders are clearly......
February 2, 2021 Case Laws VAT and Sales Tax

Levy of Entry Tax - Casual Trader - The Legislature could not, possibly, have intended that a person making 2 or 3 transactions should be treated as a “Casual Trader”,......
February 2, 2021 Case Laws Wealth-tax

Reassessment of wealth tax - vacant urban land not included - Unless, the AO brings on record any evidence to prove that there was a structure, we cannot concur with......
February 2, 2021 Notes Indian Laws

Tax Deduction at Source (TDS) on purchase of goods - FINANCE Bill, 2021
February 2, 2021 Notes Indian Laws

TDS/TCS on non filer at higher rates - FINANCE Bill, 2021
February 2, 2021 Notes Indian Laws

AMENDMENTS IN THE CUSTOMS TARIFF ACT, 1975 - FINANCE Bill, 2021
February 2, 2021 Notes Indian Laws

AMENDMENTS IN THE CUSTOMS ACT, 1962 - FINANCE Bill, 2021
February 2, 2021 Notes Indian Laws

AMENDMENTS IN THE IGST ACT, 2017 - FINANCE Bill, 2021
February 2, 2021 Notes Indian Laws

AMENDMENTS IN THE CGST ACT, 2017 - FINANCE Bill, 2021
February 1, 2021 Case Laws GST

Grant of Bail - petitioner is in custody since 5th December, 2020 and that no interrogation is done - The bail cannot be granted solely on the ground that vires of......
February 1, 2021 Case Laws GST

Seeking to modify/revise Form GST TRAN-1 - The difficulty faced by the Petitioner was a genuine one. Due to an inadvertent human error and oversight on the part of the......
February 1, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - change of opinion - "Reason to believe" based on mere change of opinion - the decision in the case of Rinku Chakraborthy does not lay......
February 1, 2021 Case Laws Income Tax

Deduction u/s 80IA - cargo handling contract entered into with BIAL by assessee - the assessee is engaged in development operation and maintenance of an infrastructure......
February 1, 2021 Case Laws Income Tax

Receipt or accrual of any real income - Agricultural income - the tribunal has recorded the finding that the assessee was neither in possession of the agricultural land.....
February 1, 2021 Case Laws Income Tax

Income accrued in India - tratement of Income from cloud hosting services as royalty - income from cloud hosting services has erroneously held as royalty within the......
February 1, 2021 Case Laws Income Tax

Revision u/s 263 - the ld.AO has not conducted an inquiry which was required after taking into consideration the discrepancies in the accounts, and therefore the......
February 1, 2021 Case Laws Income Tax

TDS u/s 192 - leave fare concession [LFC] provided by the appellant to its employees - The estimation of income, in the hands of the employees under the head' income......
February 1, 2021 Case Laws Income Tax

Addition u/s 68 - each of the parties are assessed to Income Tax and as many of the loans have been repaid - The loan creditors in this case have also explained sources.....
February 1, 2021 Case Laws Income Tax

Addition u/s 68 - share application monay - unaccounted money has been laundered by creating fagade of paper work - shares issued to sister concern i.e., sole share......
February 1, 2021 Case Laws Income Tax

Assessment u/s 153A - admission made u/s 132(4) - The fundamental difference between evidentiary value of statement under S. 132(4) against the maker of statement......
February 1, 2021 Case Laws Income Tax

Capital gain computation - Failure of the assessee to offer capital gains in the appropriate year will not disentitle the assessee to claim cost of acquisition.......
February 1, 2021 Case Laws Income Tax

Income accrued or received by assessee - overdue interest income - Under mercantile system, interest income accrues with the time. In such cases, interest charged and......
February 1, 2021 Case Laws Customs

Seeking provisional release of container - Let the things be as they are we are not in position to find any reason for the enormous delay in handling of the goods which.....
February 1, 2021 Case Laws Service Tax

Power of CAG to conduct service tax audit of private party - Central Excise Revenue Audit (CERA) - Admittedly, in the present case the impugned notice / intimation dated....
February 1, 2021 Case Laws Service Tax

Power of CAG to conduct service tax audit of private party - Central Excise Revenue Audit (CERA) - Validity of notice intimating that petitioner’s case has been selected....

1 ....40 41 42 434445 46 47 48........ 120

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...