Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

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

Home

Highlights / Annotations / Catch Notes For March of 2021

Home Highlights March March 2021 Year 2021

Filter:

Showing 351 to 400 of 462 Records

1 ....4 5 6 789 10

March 8, 2021 Case Laws VAT and Sales Tax

Non-compliance with the pre-deposit - Section 62 (5) of the Punjab VAT Act - The petitioner having not complied with the mandatory requirement of the statute, cannot......
March 8, 2021 Case Laws Central Excise

Levy of Penalty - Jurisdiction - diversion of imported material or not - the assessee has not made any unconditional acceptance of any diversion - the so called letter......
March 8, 2021 Case Laws VAT and Sales Tax

Refund of excess tax paid - it can be safely concluded that the HSD has been purchased by the Petitioner/ Company from Indian Oil Corporation in the course of......
March 8, 2021 Case Laws Indian Laws

Professional Misconduct - Disciplinary against the CA - In the present case the disciplinary committee has passed the order only on the basis of preponderance of......
March 8, 2021 Case Laws GST

Condonation of delay in filing appeal before the Appellate Authority - Levy of penalty u/s 129(1)(b) - The fact that there is an upper limit of only one month provided......
March 8, 2021 Case Laws Income Tax

Condoning the inordinate delay of '1924 days' for filing appeal before ITAT - Absolutely no tenable reason or explanation has been offered by the Appellant/Assessee for.....
March 8, 2021 Case Laws Income Tax

TP adjustment in Distribution activity, described as ESAS - ALP and the consequential transfer pricing adjustment are contemplated only in respect of the international......
March 8, 2021 Case Laws Income Tax

Deduction on account of sub-brokerage paid u/s 37 - Allowable business expenditure or not? - A.O. did not bring any evidence on record to dispute the correctness of the.....
March 8, 2021 Case Laws Service Tax

Renting of immovable property service - receipt of onetime non-refundable contribution - The entire case of the department is that one time refundable amount collected......
March 8, 2021 Case Laws Income Tax

Unexplained investment u/s 69 - surrender of income - provisions u/s 115BBE - no set off of loss u/s 69 - CBDT has clarified that, the Board is of the view that since......
March 8, 2021 Case Laws Income Tax

Validity of assessment order - Transfer of case from jurisdiction - Notice u/s 143(2) was issued by the ITO Ward-2, Malegaon, Nasik, Maharashtra whereas Assessment order....
March 8, 2021 Case Laws Income Tax

Disallowance of deduction u/s 80IC - Subsidy - nexus between the profits and gains of the industrial undertaking or business - The assessee succeeds and claim of the......
March 8, 2021 Case Laws Income Tax

Exemption u/s 10(1) - Agricultural Income or not - A.O. held that the portion relating to other than supply of plants and saplings cannot be characterized as......
March 8, 2021 Case Laws Income Tax

TDS u/s 194IA - refundable security deposit paid to the land owners - non deduction of TDS - even if it is advance payment, it is not linked to the transfer of immovable....
March 8, 2021 Case Laws Income Tax

Condonation of delay of 84 days in filing an appeal before CIT(A) - explanation offered by the assessee for condoning the delay of 84 days in filing of the appeal before....
March 8, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution plan - fresh claim of outstanding FRP dues of farmers who has supplied sugarcane to the corporate debtor - Once that process is over, the......
March 6, 2021 Case Laws GST

Territorial jurisdiction of Hon'ble Court at Rohtak - Investigation conducted by the DGGI, Rohtak - All alleged Firms/ Companies are 'Registered' under the CGST Act,......
March 6, 2021 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - share premium - The valuation is a question of fact which would depend upon appreciation of material or evidence. The methodology adopted by....
March 6, 2021 Case Laws Income Tax

Validity of reopening of assessment - It is well settled Law that validity of the reassessment proceedings is to be judged with reference to the reasons recorded for......
March 6, 2021 Case Laws Income Tax

Assessment us 153A - Statement of assessee alone cannot be the basis for making any estimated additions against the assessee. May be the assessee has retracted from the.....
March 6, 2021 Case Laws Income Tax

Assessment of trust - addition being loans from three parties - It is well settled Law that assessee need not to prove source of the source. A.O. entirely on different......
March 6, 2021 Case Laws Income Tax

Nature of expenditure - Whether expenditure incurred by the assessee like stamp charges, loan processing fee on term loan, marketing fees, sourcing expenses, share issue....
March 6, 2021 Case Laws Income Tax

Revision u/s 263 - addition u/s 68 - The Assessing Officer has taken a possible view. When the Assessing Officer follows the direction of the Ld. Pr. CIT, in his order......
March 6, 2021 Case Laws Income Tax

Attribution of 15% Revenue to the PE in India - invocation of Rule 27 for challenging the decision of the CIT (A) - Since no guidelines are available as to how much......
March 6, 2021 Case Laws Income Tax

Doctrine of Merger - Once the superior court has disposed of the list before it either way - it is the decree or order of the superior court which is final and binding......
March 6, 2021 Case Laws Customs

MEIS scheme - conversion of the EPCG shipping bill into the EPCG cum Drawback shipping bill - Since in the present case, the amendment of shipping bills by converting.....
March 6, 2021 Case Laws Customs

Refund of SAD - denial of refund on the ground that the test of unjust enrichment not passed on - non-collection of excess duty paid by the appellant - The certificate......
March 6, 2021 Case Laws Companies Law

Reduction of share capital - Even though the public shareholders/non promotor shareholders had objected to the reduction of share capital in the EGH but the majority......
March 6, 2021 Case Laws Service Tax

100% EOU - Refund of the accumulated CENVAT Credit - The Tribunal has rightly interpreted the words used in Rules 5 and 6 by pointing out that the words used in Rule 6......
March 6, 2021 Case Laws Service Tax

Refund of Service tax paid - SEZ unit - input service or not - Group Health Insurance Service - Group Medical Insurance Service - Group Personal Accident Insurance......
March 6, 2021 Case Laws Service Tax

Penalty - wrong availment of cenvat credit - The intention as to fraud, suppression of facts, etc., are relevant for the penalty under Rule 15 (3) and hence, the Revenue....
March 6, 2021 Case Laws Service Tax

Auctioneering services - What they are rendering is facilitation of tenders for sale of the products of their members through sealed tenders. Therefore, the term......
March 6, 2021 Case Laws Central Excise

Reduction in quantum of penalty imposed under Rule 26(2) (i) & (ii) - the Tribunal would say that there is no revenue loss because M/s.Sujana Metal Products Limited have....
March 6, 2021 Case Laws Indian Laws

Seeking appointment of a sole arbitrator - international commercial arbitration or not - distributors of Amway products in India - sole proprietary concern is equated......
March 5, 2021 Case Laws GST

Works Contract - supply of services - supply to Government, Government Agency or Government Entity - The impugned works are used commercial/business activities in view......
March 5, 2021 Case Laws GST

Jurisdiction of CMM (MEERUT)(UP) - Investigation were conducted at Gaziabad (UP) by the DGGI - all Firms/Companies which are said to be of accused, are registered in New....
March 5, 2021 Case Laws Income Tax

Exemption u/s 10(21) - AO treated the assessee as an institution while granting approval under Section 35(1)(ii) by the competent authority as well as by the Directorate....
March 5, 2021 Case Laws Income Tax

Penalty u/s 271FA - failure to file AIR - mandatory requirements of Section 285 BA calling upon the petitioners to file the returns within a period of 60 days from the......
March 5, 2021 Case Laws Income Tax

Penalty U/s 271(1)(b) - As only source of income of the assessee is from salary from Government of Rajasthan on which TDS has all ready been deducted and apart from this....
March 5, 2021 Case Laws Income Tax

Merely because certain income had been offered voluntarily by the assessee in the returns filed for subsequent years, that would not bind assessee for the year under......
March 5, 2021 Case Laws Customs

Rectification of Mistake - mistake apparent from the records - Application was rejected with the view of Third Member of the tribunal - the Judicial Member, who agreed......
March 5, 2021 Case Laws Customs

Imposition of penalty equivalent to duty and interest u/s 114A of Customs Act - The expression used is 'or' which is disjunctive between duty or interest and further use....
March 5, 2021 Case Laws Customs

Levy of Penalty on CHA u/s 112 of Customs Act - mis-declaration during the physical examination of the goods - The penalty imposed is not sustainable in the absence of......
March 5, 2021 Case Laws Insolvency and Bankruptcy

Preferential transactions or not - Corporate Guarantees - the transaction covered under the Corporate Guarantees would not come within the parameters of the preferential....
March 5, 2021 Case Laws VAT and Sales Tax

Sale or service - Information Technology Service - Canned software - the petitioner should have obtained a clarification from the Commercial Tax Department before taking....
March 5, 2021 Case Laws Service Tax

SVLDRS - Our courts are flooded with avoidable litigation and government by way present scheme has initiated step to minimise litigation and generate revenue, thus......
March 5, 2021 Case Laws Central Excise

Removal of Capital Goods without reversal of Credit / Payment of duty - Since the removals were contrary to spirit of the provisions of the CENVAT Credit Rules, 2004,......
March 5, 2021 Case Laws Central Excise

Recovery of Central Excise dues - whether the flats belonging to the appellant which she purchased under Registered Sale deeds out of monies received as gifts from her......
March 5, 2021 Case Laws Central Excise

Process amounting to manufacture - When the process of cutting and slitting itself does not amount to manufacture within the meaning of Section 2 (f) of the Central......
March 5, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - transfer of right to use of goods - As a matter of fact, the subject transaction may have been liable to tax under Section 65(105)(zzzzj).....

1 ....4 5 6 789 10

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...

↑Top