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 No invoice/e-way bill discrepancy, areca nut seller... TaxTMI Appellate tribunal rejects delay condonation,... TaxTMI Company's expenses disallowed, but no penalty as... TaxTMI Resolving Arbitral Tribunal's Mandate Extension:... TaxTMI Court allows appeal against retrial order for... TaxTMI Provisions restricting input tax credit on... TaxTMI Lack of jurisdiction for AO to invoke Sec 153C... TaxTMI Writ challenging assessment dismissed; assessee... TaxTMI Income from house property additions - ALV capped... TaxTMI Fraudulent employee mishandling led to embezzlement... TaxTMI Taxpayer challenges legality of vague penalty... TaxTMI Tax-free dividend income, interest-free funds... TaxTMI Battle over Betel Nut Classification: Roasted or... TaxTMI Debtor's commercial spaces not excluded from... TaxTMI Penalty for tax evasion detected in inspection... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For May

Home Highlights May

Filter:

Showing 2151 to 2200 of 6674 Records

1 ....40 41 42 434445 46 47 48........ 134

May 31, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - the very basis of reopening of assessment is based on incomplete or wrong facts available on record as the said transaction of sale of.....
May 31, 2021 Case Laws Income Tax

Penalty u/s 272A(2)(e) - return in this case was filed on 12/07/2017 as late by 2537 days - the assessee has filled its return of income declaring the nil income and......
May 31, 2021 Case Laws Income Tax

Addition of on-money - Additions of on-money made u/s 68 on the basis of notings in loose sheets and data retrieved from the mobiles - when the A.O had in the assessment....
May 31, 2021 Case Laws Income Tax

Addition of sales tools expenses u/s 37 - the logic given by the coordinate bench equally applies to the sales tool expenses also. The above decision was also followed......
May 31, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance of professional fees for non-deduction of TDS - Merely not filing appeal on the contesting issues does not tantamount to concealment....
May 31, 2021 Case Laws Income Tax

Revision u/s 263 - Manner of presentation of the corpus fund in the final accounts of the assessee - donation - where the A.O. has taken a broad view by accepting the......
May 31, 2021 Case Laws Insolvency and Bankruptcy

Once the CoC (Respondent No. 2) has approved the Resolution Plan, the Administrator of the DHFL, has to obtain no-objection from RBI in accordance with Rule 5(d) of the.....
May 31, 2021 Case Laws Insolvency and Bankruptcy

CIRP proceedings - illegal transfer of IPR and business by the corporate debtor - the declaration of assignment of trademarks in the name of R1 is declared null and void....
May 31, 2021 Case Laws Service Tax

Refund - Education Cess, Secondary & Higher Education Cess and Krishi Kalyan Cess cannot be transferred to GST account and as they were lying unutilized in their cenvat.....
May 31, 2021 Case Laws Indian Laws

Dishonor of Cheque - The financial capacity of the complainant to lend money to the accused also can be gathered from the evidence. As such, the other point of argument.....
May 31, 2021 Case Laws Indian Laws

Dishonor of Cheque - This court is of the considered view that the High Court should not have interfered with the cognizance of the complaints having been taken by the......
May 29, 2021 News GST

Recommendations of 43rd GST Council meeting - News
May 29, 2021 Case Laws Income Tax

Sale of property - Property belongs to the HUF of the assessee Or assessee individual - rights on ancestral property - the property was inherited by the father of the......
May 29, 2021 Case Laws Income Tax

Disallowing the claim of the appellant to reduce the reversal of provision for bad and doubtful debts from the book profits computed under section 115JB - if the......
May 29, 2021 Case Laws Income Tax

Addition u/s. 69 based on information received from Australian Tax authorities - There is absolutely no other material in the hand of the A.O. of proving the addition in....
May 29, 2021 Case Laws Income Tax

Assessment completed u/s 153C - Limitation for completion of assessment - Correct date of search - once it is held that the present assessment year i.e., A.Y 2014-15 is.....
May 29, 2021 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - weighted deduction u/s 35(1)(ii) claimed in the original return and later in the return filed in response to notice u/s 148 of the Act,......
May 29, 2021 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - shortfall in deduction of tax at source due to difference in opinion - no disallowance could be made by invoking provisions of section......
May 29, 2021 Case Laws Income Tax

Disallowance u/s 40(a)(ia) for non deduction of TDS - return of income on presumptive basis u/s.44AD - the assessee is entitled to take the benefit of the provisions of.....
May 29, 2021 Case Laws Customs

Time Limitation period for filing a suit for malicious prosecution, against the customs authorities/officials - The date of the acquittal of the Plaintiff/Respondent is.....
May 29, 2021 Case Laws Customs

Valuation of this remnant ATF - cost of transportation - where transportation of goods is involved and cost is actually incurred or is liable to be incurred for such......
May 29, 2021 Case Laws Customs

Levy of redemption fine and penalty - provisional release of goods - the appellant paid entire amount of the differential duty along with interest thereon and 15% duty......
May 29, 2021 Case Laws Insolvency and Bankruptcy

Seeking direction against the Appellant Banks and Financial Institutions to reimburse all the amounts appropriated by them after the Insolvency Commencement Date -......
May 29, 2021 Case Laws Insolvency and Bankruptcy

Recovery of electricity charges during CIRP - Whether the Appellant was entitled to recover electricity charges being incurred by the Corporate Debtor on month to month.....
May 29, 2021 Case Laws FEMA

Offence under FEMA - Distinction between the two stages of the adjudication process - The reasons are the bridge between the material on record and the final decision.......
May 29, 2021 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - compliance with the requirement to ascertain amount claimed as pre-deposit with respect to the dispute, that the....
May 29, 2021 Case Laws Central Excise

Interest is demanded on account of delayed payment of duty - Period of limitation - As it was in the knowledge of the Revenue that the appellant has not paid the......
May 29, 2021 Case Laws Central Excise

CENVAT Credit - Input service distribution (ISD) - Parle was justified in distributing credits on input services attributable to the final product on a pro-rata basis......
May 29, 2021 Case Laws Central Excise

Grant of interest on delayed refund - relevant time for calculation of interest - it is apparent on record that the said refund was sanctioned but was adjusted against......
May 29, 2021 Case Laws Central Excise

EOU - Clearance of goods in DTA - The permission given by the Development Commissioner - When the description is ceramic colours, in both export as well as DTA clearance....
May 29, 2021 Case Laws VAT and Sales Tax

Classification of goods - textile made ups - whether the commodity which is described as an “embroidered ladies suit”, which the respondent claims to be unstitched,......
May 29, 2021 Case Laws Indian Laws

Conduct of lotteries - Power of Host State to make rules under section 12 of the Act to monitor the conduct of lotteries of Organising States within the territory of the....
May 28, 2021 Case Laws GST

Profiteering - Given the fact that two out of three entities have, it appears, passed on a substantial amount qua the purported profiteered amount, to their customers,......
May 28, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Income deemed to accrue or arise in India - writ against the show cause notice - Looking into the spirit of Section 9(1)(i) of the Act,....
May 28, 2021 Case Laws Income Tax

Income chargeable to tax in India - Amount received by the Assessee for sale of software amounted to royalty as defined under Explanation 2 to Section 9(1)(vi) of the......
May 28, 2021 Case Laws Income Tax

Applicant seeking approval u/s 80G(5)(vi) - religious activities - it is clear that the CIT (E) has denied registration only on one ground violation of clause (iii) of......
May 28, 2021 Case Laws Income Tax

Double addition / taxation - DR did not controvert the very relevant part that on maturity, the amount of FD was received and credited to the account of the Trust not to....
May 28, 2021 Case Laws Income Tax

Charging maximum marginal rate - Charitable society - validity of action of the CPC in calculating the tax at Maximum Marginal rates instead of the slab rates - Revenue.....
May 28, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained share capital addition - Apart from merely making sweeping remarks, neither the Assessing Officer nor the CIT(A) have examined the......
May 28, 2021 Case Laws Income Tax

Income from house property - estimating rental income from the unsold shops - the unsold fifty five shops should be treated as ‘stock in trade. As assessee`s case under.....
May 28, 2021 Case Laws Customs

Valuation of imported goods - related persons - Subvention payments by a parent company to its loss making subsidiary - We find that original authority had given......
May 28, 2021 Case Laws Customs

Levy of penalty on shipping line u/s 112 of the Customs Act, 1962 - mis-declaration of goods in description as well as in quantity in bills of landing - As the fact has.....
May 28, 2021 Case Laws Insolvency and Bankruptcy

Validity of application admitted for initiation of CIRP - It cannot be held that there was any dispute in regard to the transaction in question. It seems that in order......
May 28, 2021 Case Laws Service Tax

Liability of Interest - point of taxation - point of time when liability to pay service tax on re-insurance services provided under the pool agreement arises - there was....
May 28, 2021 Case Laws Central Excise

CENVAT Credit - input services - providing food and beverages in the canteen maintained and run in the factory - It is certainly not in dispute that said services prior.....
May 28, 2021 Case Laws Central Excise

Refund of Excise duty paid under protest - it was obligatory on the part of Central Excise Officer to have issued a notice to the appellant for payment of the short paid....
May 28, 2021 Case Laws Central Excise

Levy of penalty - carry forward of excess credit - it was a bona fide mistake of carrying forward excess credit - There is no other allegation or evidence brought on......
May 28, 2021 Case Laws Central Excise

Levy of Interest - carry forward of excess credit - In the present case, the Appellant reversed the credit in September 2009 but since failed to discharge the interest......
May 28, 2021 Case Laws Central Excise

CENVAT Credit - capital goods - capital goods were not received into the factory - The allegation is now proved to be wrong after the verification by the Range Officer......
May 27, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - the benefit of doubt in certain factual aspects must be held in favour of the Revenue and not in favour of the assessee. This being the....

1 ....40 41 42 434445 46 47 48........ 134

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

C: Business Continuity for Interoperable Segments of Stock Exchanges

H: Extension of GSTR-3B filing deadline till 30th Nov 2024 for Manipur ta...

H: Govt exempts income tax on asset transfer between NLC India Ltd & NLC ...

N: Transactions not regarded as transfer. - Central Government notifies t...

H: Rules on administrative setup of GST appellate tribunals across India.

H: New Import Policy Changes Streamline Items like Aviation Fuel, Drugs, ...

H: Amended tax notification empowers Additional/Joint Commissioners to de...

H: New Inland Container Depot in Dhanakya, Rajasthan authorized for impor...

H: Foreign Currency Accounts: 'Startup' definition aligned with govt noti...

H: Forms for appeals against withdrawal of tax exemptions for funds to be...

H: Public offer banking activities expanded; SEBI registration now mandatory.

H: SEBI amends buyback rules: Calculation tweak, more disclosures for tra...

F: Interest u/s 50 of CGST Act 2017

F: Export Return

F: Late fee or penalty if GSTR 9 not filed

F: Consolidated SCN and Order

A: TYPES OF CUSTOMS DUTY IN INDIA

N: Extension of due date for filing of return in FORM GSTR-3B for the mon...

F: Registration Required or Not

F: Stock damaged in recent floods

A: Is the Government Waging War on the Gaming Industry with Direct Taxes?

A: Date of online filing of appeal be considered as date of filing GST ap...

A: Documents Required to Register a Pvt. Ltd. Company in India

A: State GST Department not empowered to initiate proceedings when Centra...

N: Appointment of Adjudicating Authorities u/n CGST Act and IGST Act.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

H: Cooperative societies' delayed audit report filing excused due to reas...

H: Unexplained income assessment challenged; statutory appeals allowed to...

H: Property rental income rightly assessed as 'income from house property...

↑Top