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 Excessive delay in issuing show cause notice &... 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 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 February

Home Highlights February

Filter:

Showing 951 to 1000 of 5999 Records

1 ....16 17 18 192021 22 23 24........ 120

February 18, 2023 Case Laws Income Tax

Stay of rececovery of demand - Capacity/status of a Assessee as Trust OR status of a Firm - the deposit would itself occasion undue hardship to the petitioner who are......
February 18, 2023 Case Laws Income Tax

Disallowance u/s 57 - disallowing of interest paid to bank which has been claimed by assessee against the income from other sources - The claim for netting off of......
February 18, 2023 Case Laws Income Tax

Capital Gain - Transfer u/s 2(47)(v) - assessment year - AO himself has given credit for the amount of capital gains declared for the assessment year 2013-14, while......
February 18, 2023 Case Laws Income Tax

Addition u/s 68 - unsecured loans - the AO did not acknowledge the confirmation along with PAN number, ITR and bank account of the appellant which were very relevant......
February 18, 2023 Case Laws Income Tax

Addition u/s 68 - depositor is one of the directors of the company - To discharge the burden which Section 68 casts upon the assessee, at least some plausible......
February 18, 2023 Case Laws Income Tax

Penalty u/s 271 (1)(c) - capital gain assessed as per the provisions of section 50C/2(14) - The direction of CIT(A) is clear that penalty cannot be imposed on the basis.....
February 18, 2023 Case Laws Income Tax

Deduction u/s 80IB(10) - cut of date for claiming deduction u/s 80IB(10) - No provision under the Municipal Corporation Act of Maharashtra Government was shown to us,......
February 18, 2023 Case Laws Customs

Levy of Customs duty - importer of vessel "M.V. Vishwa Yash" or not - deemed importer - as the permission was granted in favour of the SCI, the respondent cannot be said....
February 18, 2023 Case Laws Customs

Jurisdiction - power to issue SCN - CIRP proceedings - Approval of resolution plan - The impugned show-cause notice seeks to do, what is, in fact, an exercise in......
February 18, 2023 Case Laws Customs

Seeking immediate release of goods without charging demurrage/detention charges or rent - Concor incurs huge expenditure while performing its functions and its main......
February 18, 2023 Case Laws Customs

Absolute Confiscation - gold - packing material - prohibited goods or not - discretion vested with the appropriate authority - While it is true that the Appellate......
February 18, 2023 Case Laws Customs

Revocation of Customs Broker License - case of facilitating the fraudulent exports carried out - In the present case, the matter was pending under enquiry and liberty......
February 18, 2023 Case Laws Customs

Classification of imported goods - Rate of basis customs duty - Electric Vehicle Kits - The Electric Vehicle kits, as described by the applicant in the disassembled......
February 18, 2023 Case Laws Customs

Classification of import goods - Luprosil Salt Calcium - premix for animal feed - the Luprosil salt is classifiable under Heading 2915 and more specifically, under......
February 18, 2023 Case Laws Customs

Classification of import goods - omega-6 fatty acid product, namely Lutalin - The Lutalin is classifiable under Heading 2309 and more specifically, under sub-heading......
February 18, 2023 Case Laws Customs

Classification of import goods - The basic raw material for “Scented & Flavoured and/or Sweetened Betel Nut” is raw betel nut, which is classifiable under Chapter 8,......
February 18, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Preferential and fraudulent transaction - The Adjudicating Authority has erroneously dismissed the application filed by the Resolution Professional under Sections....
February 18, 2023 Case Laws Service Tax

Taxability of services provided by the respondent in relation to Hydro Electric Projects - it has to be held that the Commissioner committed no illegality in holding......
February 18, 2023 Case Laws Central Excise

Rebate of Excise Duty - inclusion of post removal charges from the factory gate to the Port of Export - the observations made by the Commissioner (Appeals) clarifying......
February 18, 2023 Case Laws Central Excise

Disallowance of Cenvat credit as was distributed by the appellant’s Input Service Credit Distributor (ISD) - input services or not - extended period of limitation - The.....
February 17, 2023 Case Laws GST

Detention of goods alongwith conveyance - If the goods are intercepted during transit and the documents accompanying the goods are not in compliance with the provisions.....
February 17, 2023 Case Laws Income Tax

Seeking effective income tax regulation on sale of personal cars in order to prevent misuse of tax regulations - The issues which are raised in the petition under......
February 17, 2023 Case Laws Income Tax

Waiver of interest u/s 220(2A) - The first respondent under the impugned order has granted partial waiver of interest to the petitioner at 20% without giving any reason.....
February 17, 2023 Case Laws Income Tax

Capital loss on sale of property - addition u/s 50C - Lot of emphasis has been laid on interpretation of the word “may” occurring in section 50C(2) of the Act ignoring......
February 17, 2023 Case Laws Income Tax

Addition u/s 69A - amount surrendered during survey - application of section 115BBE - AO without making any addition u/s. 69A or any other provision of the Act has......
February 17, 2023 Case Laws Income Tax

Penalty u/s 271B - delay in furnishing a report of such audit as required u/s 44AB - The very object behind enactment of the provisions of section 44AB is only to enable....
February 17, 2023 Case Laws Income Tax

Set-off of current year losses against the addition made u/s 68 - going through sub-Section (2) of Section 115BBE of the Act, the words “set off of any loss” appearing......
February 17, 2023 Case Laws Income Tax

Addition u/s 68 - genuineness of the income - The complete details including the contract notes, financial ledgers, bank statement showing the relevant transactions and.....
February 17, 2023 Case Laws Customs

Levy of anti-dumping duty on the imported goods - import of Aluminium Alloy coils - Applicability of ruling of Bombay High Court in favor of importer - It is evident......
February 17, 2023 Case Laws Customs

Interest on Refund of excess paid CVD - interest was denied to the respondents/assessees on the ground that the matter was sub-judiced before the CESTAT and the refund......
February 17, 2023 Case Laws Customs

Classification of imported goods - Portable Solar Home Electric Light – they deserve to be classified as accumulators under CTH 8507 - the essential nature of the......
February 17, 2023 Case Laws Customs

Exemption from duty of customs - import of Lithium Ion Cell (Captive Consumption - For LED) - Emergency LED Light is fundamentally a type of LED light, albeit a......
February 17, 2023 Case Laws Service Tax

Vivad se Vishwas Scheme - Petitioner may opt after weighing benefits or may opt to continue with pending appeal. The argument raised by senior counsel for the petitioner....
February 17, 2023 Case Laws Service Tax

Valuation - inclusion of the fixed cost component - cost received from the advertising agency - slot fee payable to the television channels for telecasting the programme....
February 17, 2023 Case Laws Service Tax

Disllowance of CENVAT Credit - Rule 6(5) of CCR provides that the provisions of Rule 6(1), (2) and (3) are not applicable, where input service received is used both for.....
February 17, 2023 Case Laws Central Excise

Denial of remission claim on goods lost (stolen) - Cigarettes - clandestine removal - The appellant is liable to pay duty only for the proportionate goods finally lost......
February 17, 2023 Case Laws Indian Laws

Condonation of delay of 737 days in filing civil appeal - Revenue appeal - This is certainly not a sufficient cause to condone the delay but an endeavor to save the back....
February 16, 2023 Case Laws GST

Detention of goods alongwith conveyance - allegation is that E-invoice submitted by the petitioner is a manipulated one - The only limited relief that can be granted to.....
February 16, 2023 Case Laws GST

Seeking grant of Regular Bail - utilization of bogus Input Tax Credit (ITC) through fake documents - Needless to say, such type of cheating is rampant in our society and....
February 16, 2023 Case Laws Income Tax

Special audit u/s 142(2A) - the order u/s 142(2A) was never communicated or even uploaded on the portal - the purported order directing special audit u/s 142(2A) will......
February 16, 2023 Case Laws Income Tax

Addition u/s 69A r.w.s. 115BBE - unexplained jewellery fround in search proceddings - It is a fact on record that the income earned has been undisclosed and has been......
February 16, 2023 Case Laws Income Tax

Addition on account of advance against the properties - Assessee has improved his explanation step-by-step and instead of explaining facts in a proper manner at......
February 16, 2023 Case Laws Income Tax

Short Term capital Gains - Transfer / Conversion of Redeemable Cumulative Convertible Preference Share and Fully Compulsory Convertible Preference Shares to equity......
February 16, 2023 Case Laws Income Tax

Additions of Income of other person u/s 60 & 63(b) - transfer of income without transfer of corresponding asset by the assessee - As is evident from records, FCDs were......
February 16, 2023 Case Laws Income Tax

Addition u/s 68 - Assessee received premium of Rs.499/- against the value of share at Rs.1/- They have not given any explanation of the source of money in their hands......
February 16, 2023 Case Laws Income Tax

MAT computation - Disallowance of Debenture Redemption Reserve[DRR] - it is not the Assessing Officer who has ‘increased’ the amount of Net Profits, on the contrary it......
February 16, 2023 Case Laws Income Tax

Capital gain or salary received - Recognizing the compensation received by the assessee as the share holding of the company - the amount received quivalent to the......
February 16, 2023 Case Laws Customs

Smuggling - Gold Biscuits - burden to prove - It is the mandatory obligation of the Court to hold a fair trial. Lack of opportunity to explain his position vis-à-vis......
February 16, 2023 Case Laws Customs

Authorized courier - Refusal to renew the registration of the Petitioner - The Petitioner was an authorized courier for almost 25 years and the registration was renewed.....
February 16, 2023 Case Laws Customs

Confiscation - import of restricted items - rejection of value - as the importer had tried to import the restricted goods in violation of the provisions of the ITC(HS)......

1 ....16 17 18 192021 22 23 24........ 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: ITC Issue in case of Acqusition of Company in Insolvency

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