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 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

Home

Highlights / Annotations / Catch Notes For March

Home Highlights March

Filter:

Showing 951 to 1000 of 6863 Records

1 ....16 17 18 192021 22 23 24........ 138

March 30, 2023 Case Laws Income Tax

TP adjustment - Since the funds have been borrowed in USD and also advanced in USD, the currency and exchange risks are minimised and the only risk to be considered is......
March 30, 2023 Case Laws Income Tax

Disallowance of expenditure incurred under Voluntary Retirement Scheme (VRS) - AO has not examined the details as per the directions of the DRP and has made disallowance....
March 30, 2023 Case Laws Income Tax

Not giving credit of the TDS as available in the form 26 AS - Portuguese Civil Code of 1867 which is in force in the State of Goa - the legislative expression “assessee”....
March 30, 2023 Case Laws Customs

Seeking de-sealing of his premises - Smuggling of Gold - Attachment of immovable property - It is thus clear that the seizure of the goods contemplated under Section 110....
March 30, 2023 Case Laws Customs

Scope of discloser of information under RTI - The specific note sheet that has been sought by the RTI Applicant is the note sheet relating to initiation of anti-dumping.....
March 30, 2023 Case Laws Customs

Provisional assessment on the bills of entry - The non-generation of a DIN is fatal to the communication itself. Section 151A of the Act enables the Board to issue......
March 30, 2023 Case Laws Customs

Validity of demand against the clearing and forwarding agent in the absence of Service of SCN - In the present case, admittedly no notice has been issued to the clearing....
March 30, 2023 Case Laws Customs

Levy of differential Additional Duty of Customs - Valuation for CVD - In this case since the goods are not sold to the consumer there cannot be a retail sale price. The.....
March 30, 2023 Case Laws Insolvency and Bankruptcy

Seeking withdrawal of CIRP under section 12A of Insolvency and Bankruptcy Code, 2016 - Regulation 30A of IBBI Regulations provide a complete mechanism for dealing with......
March 30, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - actions of the Resolution Professional and the CoC are consistent with the NCLAT order or not - When none of the Resolution Plans was......
March 30, 2023 Case Laws Money Laundering

Money Laundering - siphoning off of funds - This Court, in the interest of justice, is of the opinion that the Investigating Agencies deserve a command to conclude the......
March 30, 2023 Case Laws VAT and Sales Tax

Condonation of delay of 2569 days in filing the appeal - the Lawyer handling the case had suffered from serious illness and ultimately died - ufficient cause for delay -....
March 29, 2023 Circulars Income Tax

Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA - No refund (including interest) shall be granted and TDS / TCS will be deducted at......
March 29, 2023 Case Laws GST

Valuation - wages provided to the employees and statutory payments of EPF and ESI, etc., will fall within the ambit of the GST or not - without going into the merits of.....
March 29, 2023 Case Laws GST

Cancellation of GST registration of petitioner - in order that the petitioner is required to comply with his statutory obligations of payment of taxes under the GST......
March 29, 2023 Case Laws GST

Supply of leasing of the pre-owned motor vehicle - Rate of GST - The authority is of opinion that the supply of leasing of pre-owned vehicles cannot be treated as......
March 29, 2023 Case Laws GST

Levy of GST - Supply or not - export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer - supply of pre-packaged and labelled rice upto 25 Kgs, to exporter.....
March 29, 2023 Case Laws GST

Classification of goods - Sugarcane Juice - sugarcane juice is produced by way of crushing of sugarcane and hence not produced by farmer. Also process changes it's form.....
March 29, 2023 Case Laws GST

Classification of supply - supply of spraying services undertaken by the Applicant - services of spraying of agrochemicals provided by the applicant to the farmers - the....
March 29, 2023 Case Laws GST

Taxability under GST - pure service - activities of water distribution system/water supply services being undertaken by the applicant - the activity undertaken by the......
March 29, 2023 Case Laws GST

Scope of supply - Limited Liability Partnership providing security services - applicability of RCM or not - whether an LLP can be considered as Body corporate under the.....
March 29, 2023 Case Laws GST

Classification of goods - thermal based fogging machines used for mosquito/health/ pest/ vector control - from the process of fogging it can be said that fogging machine....
March 29, 2023 Case Laws GST

Classification of goods and rates of GST - solar inverter - the combination of solar panel, inverter, solar battery and charge controller may qualify as “Solar Power......
March 29, 2023 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - reasons to believe - increase in share capital - There was no allegation that there is any failure on the part of the......
March 29, 2023 Case Laws Income Tax

Rejection of request for NIL TDS in terms of Section 197 - natural justice - the claim of the petitioner has been summarily and unilaterally rejected by the AO without......
March 29, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Once the taxability fails in terms of the treaty provisions, there is no occasion to refer to the provisions of the Act, as......
March 29, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Reasons for issuing notice u/s.148 - issue of notice by non-jurisdictional officer (Before transfer of Case) - at the time of......
March 29, 2023 Case Laws Income Tax

Addition made u/s 2(22)(e) - amount received from the company shown as share application money to the company for which, allocation is pending - Assessing Officer has......
March 29, 2023 Case Laws Income Tax

Income taxable in India - Taxability of interest paid by the Indian branch office to the other overseas branches of the assessee - the fiction of hypothetical......
March 29, 2023 Case Laws Income Tax

Addition of cash deposit u/s 68 and invoking of section 115BBE - When the assessee suffering with serious diseases requiring emergency treatment at any time in super......
March 29, 2023 Case Laws Income Tax

Computer Gift Expenses and other gift expenses - expenditure prohibited by MCI Guidelines - Once, the basis on which the addition made is not substantiated by the ld. AO....
March 29, 2023 Case Laws Income Tax

Denying deduction u/s 54 - Purchase of new house property within one year - Admittedly, in this case what the department is harping upon is merely the agreement dated......
March 29, 2023 Case Laws Income Tax

Income earned by the sale of the property - taxability lies in the hands of assessee AOP or the members of the assessee AOP - - it was the members of the assessee AOP......
March 29, 2023 Case Laws Customs

Validity of review order - Period of limitation - It cannot be understood what prevented the Department from submitting before the Commissioner (Appeals) that the......
March 29, 2023 Case Laws Customs

Valuation of imported goods - inclusion of fee paid for transfer of technical knowhow - the view of the Commissioner (Appeals) that technical knowhow fee of EURO 40,000.....
March 29, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Creditors or Operational creditors - Upon execution of agreement of COR, the Appellant as a Financier discounted the invoice and deposited....
March 29, 2023 Case Laws Indian Laws

NPA - classifying their accounts as fraudulent - The principles of natural justice demand that the borrowers must be served a notice, given an opportunity to explain the....
March 28, 2023 Case Laws GST

Confiscation of goods alongwith the conveyance - levy of penalty - It amounted to breach of principles of natural justice resulting into denial of reasonable opportunity....
March 28, 2023 Case Laws Income Tax

Block assessment u/s 158BC/158BE - Period of limitation - If the submission on behalf of the respective assessees that the date of the last authorization is to be......
March 28, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of order u/s 148A - all such notices when they would relate to Assessment Year 2013-14 or Assessment Year 2014-15 would be......
March 28, 2023 Case Laws Income Tax

Addition u/s 68 r.w.s. 115BBE - AO is required to act fairly as reasonable person and not arbitrarily capriciously. The assessment should have been made based on the......
March 28, 2023 Case Laws Income Tax

TDS u/s 192 - payment of remuneration - No deduction at source is contemplated u/s 192 in cases where a payment towards salary has accrued but is not made - AO was not......
March 28, 2023 Case Laws Income Tax

Erroneous order of CIT(A) - we find that the impugned order has been passed by the CIT(A) mechanically without application of mind which has forced the assessee to file.....
March 28, 2023 Case Laws Income Tax

Addition u/s 40(a)(ia) - Non deduction of TDS - Since the assessee’s claim that expenses were not debited to P&L account is correct, ld. CIT (A) held that there is no......
March 28, 2023 Case Laws Income Tax

Revision u/s 263 - AO has discharged his dual role as an investigator as well as adjudicator. As noted he has examined the relevant facts of unsold flats as well as......
March 28, 2023 Case Laws Customs

Eligibility for SAD exemption - It is admitted by the importer that no permission obtained under FCO, since the product 'rock phosphate' imported does not require such......
March 28, 2023 Case Laws Customs

Smuggling - burden to prove - When any statement is recorded under Section 108, it has been clarified by the High Court that when a person who has earlier given the......
March 28, 2023 Case Laws Customs

Benefit of exemption from duty - 12V SMPS consisting of Main PCB, lightening protector, DC/AC cables, fuse/fuse holders and others - SMPS is not a part of IFWT. The......
March 28, 2023 Case Laws Customs

Revocation of Customs broker licence - dismissal of request for cross-examination - regulation 22(7) and 20(1) of Customs House Agents Licensing Regulations (CHALR),......
March 28, 2023 Case Laws Service Tax

Levy of Service Tax - reverse charge mechanism - to say that the software was available in India, with the appellant and hence the provision of service was from India......

1 ....16 17 18 192021 22 23 24........ 138

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

↑Top