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 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 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 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

Home

Highlights / Annotations / Catch Notes For March

Home Highlights March

Filter:

Showing 201 to 250 of 6863 Records

1 2 3 456 7 8 9........ 138

March 23, 2024 Case Laws GST

Levy of penalty - goods were unloaded at a place that was not registered in the registration certificate - unloading goods at a location not specified in the e-way bill.....
March 23, 2024 Case Laws GST

Validity of demand with penalty u/s 73 of CGST Act - Petitioner argued that their detailed replies were not adequately considered, and they were not given an opportunity....
March 23, 2024 Case Laws GST

Maintainability of appeal - appeal dismissed on the ground of time limitation - non-submission of the certified copy. - Despite discrepancies raised by the respondent......
March 23, 2024 Case Laws GST

Seeking grant of bail - irregular availment of Input Tax Credit - creation and operation of fake GST firms and issuing fake GST invoices from these firms - The High......
March 23, 2024 Case Laws GST

Validity of summons issued u/s 70 - Proper officer - The High court examined Section 6(2)(b) of the CGST Act and determined that its scope differed from that of Section.....
March 23, 2024 Case Laws GST

Validity of determination of tax under best judgment assessment - The petitioner challenged an ex-parte assessment order arguing that their statutory return in Form......
March 23, 2024 Case Laws GST

Seeking grant of Bail u/s 437 - tax evasion - The court examined the charges against the accused and found that they were detained for alleged offenses under the CGST......
March 23, 2024 Case Laws Income Tax

Validity of reopening of assessment - notice u/s 148 against petitioner company after the approval of the resolution plan for a period prior to closing - liability of......
March 23, 2024 Case Laws Income Tax

Validity of reopening of assessment u/s 147 r.w.s. 148A(b) - Petitioner claimed that despite certain transactions being booked under the PAN of erstwhile company......
March 23, 2024 Case Laws Income Tax

Release of the Amount Seized along with interest u/s 132B(4) read with Rule 119A - Scope of the term 'shall release' - The High court held that the petitioner is......
March 23, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 consequent to revision proceedings u/s 263 pending - notice u/s 148 issued during the pendency of the assessment proceedings following......
March 23, 2024 Case Laws Income Tax

Deduction u/s. 32AB - rental income - The court analyzes the definition of "eligible business or profession" under Section 32AB(2)(i) and determines that it encompasses.....
March 23, 2024 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Reason to believe - The court scrutinized the purported tangible material for reopening, which consisted of audit......
March 23, 2024 Case Laws Income Tax

Estimation of profit - AO applying a profit rate of 20% on the contract receipt against the rate of profit declared by the appellant at 8.13% - CIT(A) directing the AO......
March 23, 2024 Case Laws Income Tax

Penalty u/s 270A - misreporting of the income - disallowances of 40A(3) on account of interest income in the other sources and has also disallowed the claim of the......
March 23, 2024 Case Laws Income Tax

Reopening of assessment - reason to believe or reason to suspect - The ITAT examined the "reasons recorded" by the AO for reopening the assessment. It noted that the AO.....
March 23, 2024 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) - The appellant contended that the addition made by the Assessing Officer was based solely on estimations, making it ineligible for......
March 23, 2024 Case Laws Income Tax

Addition u/s 69 - addition based on the estimation of the cost of acquisition of the property - The ITAT observed that the AO had relied heavily on statements obtained......
March 23, 2024 Case Laws Income Tax

Penalty proceedings u/s 271(1)(c) - Failure of the assessee to explain the source of cash deposit in the bank account - burden of proof - The ITAT acknowledged the......
March 23, 2024 Case Laws Income Tax

Accrual of income in India - Royalty receipts - taxation of revenue from online database of text journal and books as royalty income u/Article 12 of India US DTAA - The.....
March 23, 2024 Case Laws Income Tax

Transfer Pricing Adjustment - arm's length price (ALP) of international transactions- MAM - “other method” - The Tribunal analyzed the transfer pricing methods applied......
March 23, 2024 Case Laws Income Tax

Deduction of interest expenditure incurred on borrowed funds u/s 57 - Interest incurred on borrowed funds utilized for making investment in shares in company of......
March 23, 2024 Case Laws Income Tax

Taxability of income in India - Taxability as Royalty or FTS - The tribunal systematically addressed the taxability of each type of service. It concluded that the......
March 23, 2024 Case Laws Income Tax

TP adjustment - ALP of Contract Software Development (CSD Segment) - Comparable selection - The Tribunal upheld the exclusion of certain comparables based on functional.....
March 23, 2024 Case Laws Income Tax

TDS u/s 195 - liability u/s 201 and 201(1A) - Fees for Technical Services (FTS) or not - Distribution Agreement between the assessee and the foreign company - The......
March 23, 2024 Case Laws Income Tax

Income deemed to accrue or arise in India - payment made for providing interconnect services - The Tribunal found that the IUC charges do not fall under the definition......
March 23, 2024 Case Laws Income Tax

TDS u/s 195 - payment received for interconnect usage charges - transaction with non-treaty country - The assessee contested the taxability of these payments as......
March 23, 2024 Case Laws Benami Property

Benami transaction - The petitioner argues that the transactions in question occurred before the amendment of the Act in 2016, making the notice and order invalid. They.....
March 23, 2024 Case Laws Customs

Maintainability of appeal - monetary limit involved in the appeal - Smuggling - Gold Bars - The case involved the confiscation of 3.5 kg of gold bars by the Custom......
March 23, 2024 Case Laws Customs

Revocation of courier registration of appellant - The tribunal observed misdeclaration of the quantity and misclassification of goods. - This judgment underscores the......
March 23, 2024 Case Laws Customs

Conversion of shipping bills - conversion from Draw Back Scheme to Advance License Scheme - The Tribunal examined the provisions of Circular No. 36/2010 and concluded......
March 23, 2024 Case Laws Customs

Rejection of refund claim - The Tribunal observed that a pre-notice consultation was issued to the appellant, who responded by paying the demanded duty and interest. As.....
March 23, 2024 Case Laws Customs

Refund of export duty paid in excess - conclusive evidence to discharge the burden of unjust enrichment - The CESTAT observed that the contract between the buyer and......
March 23, 2024 Case Laws Customs

Undervaluation of imported goods - Patchouli Oil - The CESTAT found that the rejection of the declared value lacked legal basis and was unsupported by evidence. The......
March 23, 2024 Case Laws Customs

The appellant's gold was seized at the airport based on suspicions of smuggling. However, procedural irregularities, doubts about the voluntariness of the appellant's......
March 23, 2024 Case Laws Customs

Levy of penalty u/s 112(a) and Section 114AA of CA on Chartered Engineer - Issuance of Certificate under EPCG scheme without verification - The case involved the......
March 23, 2024 Case Laws Customs

Condonation of delay in filing appeal before Commissioner (Appeals) - time limitation - The appellant received the order on 30.12.2018, making the appeal filed on......
March 23, 2024 Case Laws Insolvency and Bankruptcy

Non-admission of full claim by RP - The NCLAT observes that the RP admitted the appellant's claim based on assured returns, which were revised in accordance with......
March 23, 2024 Case Laws Insolvency and Bankruptcy

Dismissal of Section 9 petition - initiation of CIRP - Dues of employees - The NCLAT examined the employment tenure of the appellant and found evidence supporting......
March 23, 2024 Case Laws Service Tax

Declared Service or not - Nature of amount received - falling under the categories of service “agreeing to the obligation to refrain from an act, or to tolerate an act......
March 23, 2024 Case Laws Central Excise

CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and......
March 23, 2024 Case Laws VAT and Sales Tax

Review Petition - The High court found no error apparent on the record to warrant entertaining the Review Petition. The grounds raised were deemed untenable and showed......
March 22, 2024 Case Laws GST

Refund claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - The petitioner sought direction for the refund of Input.....
March 22, 2024 Case Laws GST

Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services......
March 22, 2024 Case Laws GST

Reversal/ Refund of the input tax credit - Principles of Estoppel / principle of res judicata - withdrawal of earlier petition - The High court examines the previous......
March 22, 2024 Case Laws GST

Violation of principles of natural justice - Validity of demand of GST with interest u/s 73 - the Delhi High Court addressed the petitioner's challenge against the order....
March 22, 2024 Case Laws GST

Rejection of petitioner’s application for amendment of the registration, namely, change in address of the petitioner - The court addressed the suspension of the......
March 22, 2024 Case Laws Service Tax

Recovery of service tax - Validity of instruction issued by the department to the Bank - Restriction from permitting any withdrawal from the accounts held by the......
March 22, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 - Reasons to believe - The court examined the reasons recorded for re-assessment provided to the petitioner and compared them with the......
March 22, 2024 Case Laws Income Tax

Substantial question of law to be made out u/s 260A or not? - Undisclosed income surrendered during the Search and Seizure action - to be taxed at normal rate or tax......

1 2 3 456 7 8 9........ 138

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

↑Top