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 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 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

Follow us:

Highlights / Annotations / Catch Notes For April of 2024

Home Highlights April April 2024 Year 2024

Filter:

Showing 351 to 400 of 760 Records

1 ....4 5 6 789 10 11 12........ 16

April 16, 2024 Case Laws Income Tax

Revision petition u/s 264 by assessee - Claiming to act as a collection agent for borewell digging payments, the petitioner argued that the income was exaggerated and......
April 16, 2024 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - Commercial activity - Citing past decisions favorable to the trust under similar assessments, the Tribunal reiterated.....
April 16, 2024 Case Laws Income Tax

Addition u/s 68 - the Tribunal noted the extensive documentary evidence provided by the assessee to establish the legitimacy of the loan transactions. However, the AO......
April 16, 2024 Case Laws Income Tax

Royalty receipts - income deemed to accrue or arise in India - assessee had sold software licenses to its associated enterprises and to other Indian customers - The ITAT....
April 16, 2024 Case Laws Income Tax

Speculative loss or not - Determine the nature of losses on forward foreign exchange contracts and foreign exchange derivative contracts - the tribunal found the......
April 16, 2024 Case Laws Income Tax

Unexplained investment u/s 69 - The tribunal closely examined the additions made under Section 69 related to unexplained investments in stock. The assessees argued that.....
April 16, 2024 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - transfer under gift deed - family settlement- The Assessee contended that the transfer of land through a gift deed was part of a family......
April 16, 2024 Case Laws Income Tax

Royalty receipt - transfer of right to use a computer software - The Judgement by the Appellate Tribunal addressed the dispute regarding the classification of income and....
April 16, 2024 Case Laws Income Tax

TDS u/s 194C - payments of purchase to various vendors - Non deduction of TDS - Upon analysis, the Appellate Tribunal agreed with the assessee, ruling that the......
April 16, 2024 Case Laws Income Tax

Exemption u/s 11 - rejection of assessee’s application for registration u/s 12A - The Appellate Tribunal found that the rejection of the application was unjustified as......
April 16, 2024 Case Laws Income Tax

LTCG OR STCG - Capital gain on sale of equity shares - period of holding of shares - There exists a clause for condition precedent to the sale which has to be fulfilled.....
April 16, 2024 Case Laws Income Tax

Revision u/s 263 - Disallowance of STCG - FMV determination of shares - The Appellate Tribunal (AT) scrutinized the fair market value and share valuation process,......
April 16, 2024 Case Laws Income Tax

TDS u/s 194C - Non deduction of TDS on payment to the persons who were not the owner of the vehicle - The Tribunal interpreted the term "owns" in section 194C(6) to......
April 16, 2024 Case Laws Customs

Jurisdiction - power to adjudicate SCN - The High Court rejected the contention that the previous involvement of a Commissioner of Customs in the case's proceedings......
April 16, 2024 Case Laws Customs

Classification of imported goods - Technical Grade Urea - Chemical Examiner’s report is correct or not - The High Court acknowledges the contention regarding the Foreign....
April 16, 2024 Case Laws Customs

Seeking amendment of shipping bills - inadvertent error in the Shipping bills - seeking to credit ROSCTL benefit amounts to the petitioner’s Customs E-Scrip Ledger - The....
April 16, 2024 Case Laws Customs

Refund of Excess Customs Duty paid - principles of unjust enrichment - Following proceedings before the Settlement Commission, it was determined that the appellant had......
April 16, 2024 Case Laws Customs

Levy of Anti-dumping duty - The Tribunal observes that reflective glass was not explicitly mentioned in Notification No. 4/2009-Cus, which exempted certain types of......
April 16, 2024 Case Laws Insolvency and Bankruptcy

Withdrawal/modification of approved Resolution Plan - Section 31(1) of IBC - The Supreme Court addressed cross-appeals concerning the approval of a resolution plan under....
April 16, 2024 Case Laws Insolvency and Bankruptcy

Admissibility of section 9 application - The Appellant argued that the application under the IBC should not have been admitted due to the pendency of a civil suit.......
April 16, 2024 Case Laws Insolvency and Bankruptcy

Amendment of section 7 application - time limitation - date of default - The Supreme Court addressed a case involving the correction of a date mentioned in a previous......
April 16, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Partnership Form - The court examined the definitions under the IBC and noted that it does not include partnership firms or their directors as corporate debtors......
April 16, 2024 Case Laws Insolvency and Bankruptcy

Interest on deposit - sale consideration amount deposited by the appellant - The Tribunal acknowledged the regulations stipulating that payments made after thirty days......
April 16, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Corporate Guarantee and Liability - The Appellate Tribunal acknowledged that the company had issued corporate guarantees to financial institutions. Despite the......
April 16, 2024 Case Laws Insolvency and Bankruptcy

Approval of the Repayment Plan submitted by the Personal Guarantor - Despite the RP's efforts to submit a repayment plan, it was ultimately rejected by the majority of......
April 16, 2024 Case Laws Service Tax

SVLDRS - Benefit of the Amnesty Scheme opted - failure to make payment on account of technical glitch or not - Despite the appellant's assertion of technical glitches,......
April 16, 2024 Case Laws Indian Laws

Maintainability of curative petition - restoration of arbitral award which had been set aside by the Division Bench of the High court on the ground that it suffered from....
April 16, 2024 Case Laws Indian Laws

Dishonour of Cheque - issuance of statutory notice to proper person or not - acquittal of accused - The High Court noted a misunderstanding by the trial court regarding.....
April 15, 2024 Case Laws GST

Eligibility for Composition scheme - ice-cream - limited grievance of the petitioners is that the ‘Ice Cream’ has been placed on par with Pan Masala and Tobacco - The......
April 15, 2024 Case Laws GST

Territorial Jurisdiction - seeking transfer of place of investigation - The petitioner cited inconvenience due to the distance between their headquarters in......
April 15, 2024 Case Laws GST

Seeking grant of bail - Evasion of GST - The High Court identified several deficiencies in the prosecution's case. Firstly, the absence of prior sanction from the......
April 15, 2024 Case Laws GST

Levy of penalty - The appellant was accused of failing to produce proper invoices or delivery challans during the transportation of goods, which led to a penalty being......
April 15, 2024 Case Laws Income Tax

Deductions u/s 80IC - audit report in Form 10 CCB, due to inadvertence, had not been uploaded online on time - Power of CBDT to condone delay us 119 - Rectification u/s.....
April 15, 2024 Case Laws Income Tax

Profits in lieu of salary u/s 17(3)(i) - payment received by the assessee as lump sum amount after his termination from service and sum received for the purchase of new.....
April 15, 2024 Case Laws Income Tax

Penalty u/s 271(1)(c) - An order in the name of dead person - The Appellate Tribunal acknowledged that the penalty order was indeed issued in the name of a deceased......
April 15, 2024 Case Laws Income Tax

Validity of assessment order passed u/s 144C - The ITAT held that the order issued by the AO was a final assessment order disguised as a draft, violating section 144C of....
April 15, 2024 Case Laws Income Tax

Exemption u/s 11 - assessee is a Charitable Trust registered u/s. 12A - The Tribunal found that the trust, despite being primarily focused on its members, was engaged in....
April 15, 2024 Case Laws Income Tax

LTCG - deduction u/s 54F - Ownership of more than one residential house at the time of sale of an original asset - The tribunal sided with the interpretation that joint.....
April 15, 2024 Case Laws Income Tax

Assessment u/s 153A - addition made in respect of completed assessment in absence of any incriminating material - The tribunal found that the additions made to the......
April 15, 2024 Case Laws Customs

Authority under the Customs Act to proceed against the property of a third party - Prohibition of Benami Property Transactions - The High Court emphasizes that......
April 15, 2024 Case Laws Customs

Seeking provisional release of the goods - Second hand Highly Specialised Equipment digital Multifunction Print, Copying & Scanning Machines - The High Court analyzed......
April 15, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP based on a corporate guarantee provided to a consortium of lenders- Validity of deed of Guarantee - The tribunal noted that the guarantee exceeded the....
April 15, 2024 Case Laws Insolvency and Bankruptcy

Fixation of remuneration of liquidator - The Appellate Tribunal recognized the efforts made by the liquidator in attempting to manage the corporate debtor's affairs......
April 15, 2024 Case Laws Insolvency and Bankruptcy

Maintainability of petition seeking initiation of CIRP against Personal Guarantor/Respondent - invocation of Bank guarantee and time limitation - The case involved an......
April 15, 2024 Case Laws Insolvency and Bankruptcy

Scope of the Report of IRP - IRP was appointed on application under Section 94(1) - After appointing an Interim Resolution Professional (IRP) and receiving a report......
April 15, 2024 Case Laws Money Laundering

Seeking release on ground of arrest of petitioner being illegal and in violation of principles laid down by the Hon’ble Supreme Court - The Court found that the arrest......
April 15, 2024 Case Laws Service Tax

Reverse Charge (RCM) - Commissions paid to a foreign service provider - benefit of exemption under notification no. 18/2009-ST - non-discloser of detailed in the......
April 15, 2024 Case Laws Service Tax

Scope of SCN - The appellant challenged the demand primarily on the grounds of a deficient show cause notice, which failed to specify the category of services subjected.....
April 13, 2024 Case Laws GST

Validity of action taken by the GST officers in Good Faith - Expunging a Portion of the High Court's Interim Order - The Supreme Court granted leave and accepted the......
April 13, 2024 Case Laws GST

Quantification of pre-deposit of 20% before filing an appeal - Disputed tax amount includes demand of interest or not - The High Court examined the relevant provisions......

1 ....4 5 6 789 10 11 12........ 16

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,...