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 Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For June of 2019

Home Highlights June June 2019 Year 2019

Filter:

Showing 351 to 400 of 697 Records

1 ....4 5 6 789 10 11 12........ 14

June 17, 2019 Case Laws Indian Laws

Dishonor of Cheque - the mere fact that the respondent had stated that he had given a cheque to another person and not to the complainant could not have been acted upon.....
June 17, 2019 Case Laws Income Tax

Reassessment u/s 147 - record clearly shows that amount deposited with the Dhule PS has been duly disclosed in the books of account - AO had applied his mind in original....
June 17, 2019 Case Laws Income Tax

Effect of amendment in Section 153C w.e.f .1st June, 2005 - law applicability on search prior to amendment and notice u/s 153C issued after amendment - amendment brings.....
June 17, 2019 Case Laws Income Tax

Assessment u/s 153C - maintainability of writ petition - While against the assessment order, there is a remedy of statutory appeal under the provisions of the Income Tax....
June 17, 2019 Case Laws Income Tax

Allowability of interest on loan u/s 57 - as soon as the assessee received the funds from HDFC Ltd, BHW Home Finance and Religare Finvest Ltd., the same were transferred....
June 17, 2019 Case Laws Income Tax

Disallowance u/s 36(1)(iii) - interest paid in respect of capital borrowed for acquisition of asset - assessee has invested borrowed money along with his own funds in......
June 17, 2019 Case Laws Income Tax

Revision u/s 263 - allowability of Provision for doubtful debts u/s 115JB - AO not added the same on view of binding decision of jurisdictional High Court which is......
June 17, 2019 Case Laws Central Excise

Manufacture - fabrication of structures on Job work - By discharging the tax liability on the job work charges as well as by discharge of VAT liability on ‘brought out’.....
June 17, 2019 Case Laws Central Excise

Demand u/s 11D - Collection of duty on exempted goods - price not reduced - Section 11D did not cover those goods where the goods were wholly exempted or were chargeable....
June 17, 2019 Case Laws Income Tax

Revision u/s 263 - Penalty u/s 271(1)(c) dropped - voluntarily offer certain income in the form of cash deposits/FDRs - a perusal of the ‘order sheet’ noting of the A.O.....
June 17, 2019 Case Laws Income Tax

Penalty u/s 272A(2)(k) - filing of TDS return beyond time prescribed u/s 206 - assessee was not having PAN number of the deductee and he has entertained a bonafide......
June 17, 2019 Case Laws Income Tax

Exemption u/s 10(23C) - fresh application after rejection of the original application - there is no specific bar for making fresh application as per Rule 2CA or the......
June 15, 2019 Case Laws GST

Levy of GST - Advisory & Management Fees received in Indian Currency from Domestic Contributors located in India - both, the applicant and the AIF are in taxable......
June 15, 2019 Case Laws GST

Principles of natural justice - decision based on ‘new grounds’, which were never raised before Authority by the Revenue - Appellate Authority should have at least......
June 15, 2019 Case Laws GST

Seizure of the gold ornaments sent for hallmarking - goods entrusted by the petitioners and covered by the delivery chellan and issue vouchers cannot be the subject......
June 15, 2019 Case Laws GST

Profiteering - DTH services - Entertainment Tax was neither allowed as ITC in pre GST era nor has been allowed in the GST era and same was borne by the Respondent hence.....
June 15, 2019 Case Laws Income Tax

Deduction u/s 80IB(10) - housing project having buildings A,B,C,D,E & F out of which A & B complete in all respects and other handed over to land lords - completion......
June 15, 2019 Case Laws Income Tax

Disallowance u/s 14A - Several High Courts have taken a view that where the assessee had not earned exempt income, disallowance of expenditure under Rule 8D of the......
June 15, 2019 Case Laws Income Tax

Reassessment u/s 147 - the reasons as they stand should be sufficient to show that on the reasons recorded the AO could have formed the belief that income chargeable to.....
June 15, 2019 Case Laws Income Tax

MAT computation u/s 115JB - AS 13 - insofar as the provision for diminution of value of investment is concerned, the same has actually been reduced from the asset side......
June 15, 2019 Case Laws Income Tax

Revision u/s 263 - AO was bound to follow the direction given by the Tribunal while passing order in u/s 143(3) r.w.s 254 and not permitted to deal with any other issue.....
June 15, 2019 Case Laws Income Tax

Cancellation of Registration u/s 12AA - merely because the genuineness of one donation in one year is doubted, it cannot be a ground to draw the inference that the......
June 15, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - the entire affairs of the business have been kept concealed from the department and only after receipt of information in connection with BCTT and....
June 15, 2019 Case Laws Income Tax

Registration u/s 12AA - Applicant Society has the objects of charitable in nature with main object to utilize the resources of society for propagation of education, to......
June 15, 2019 Case Laws Income Tax

Penalty u/s.271E - violation of provision of section 269T - the assessee has not explained the reason why the said amount has been deposited in the bank account of Shri.....
June 15, 2019 Case Laws Income Tax

Long Term Capital Gain - penny stock - assessee produced all evidences to explain the source of the amounts received from the brokers and there is no evidence on record.....
June 15, 2019 Case Laws Income Tax

Penalty U/s 271(1)(c) - addition was confirmed by CIT(A) and ITAT, Thus, there is no dispute with regard to the concealment of income and furnishing of inaccurate......
June 15, 2019 Case Laws Income Tax

Income from Fit-Out Hire Charges - business income OR income from house property - nexus with fixture/feelings/equipments - assessee has disclosed all the materials......
June 15, 2019 Case Laws Income Tax

Exemption u/s 11 - contribution/donation to other charitable trust - Donations are never made with prior agreement and it is solely governed by the will and capabilities....
June 15, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessee hold 11.61% of shares in SDIPL and 22.81% in AIPL - Since lending of money was a substantial part of the business of SDIPL and......
June 15, 2019 Case Laws Customs

Production of additional documents - The approach of the learned authorities below as well as the learned Tribunal has been narrow and pedantic. - They could not take a.....
June 15, 2019 Case Laws Customs

Restriction on import of yellow peas - The relevant date for the purpose of import of peas as described in the impugned notifications is the date of import and the date.....
June 15, 2019 Case Laws Insolvency and Bankruptcy

Consideration of the ‘Resolution Plan’ submitted by ‘JSW Steel’ - not expressing any opinion as to how the P & H High Court can pass an order, which has no territorial......
June 15, 2019 Case Laws Insolvency and Bankruptcy

CIR Process - Voting of COC - if any of the ‘Financial Creditor’ remains absent from voting, their voting percentage should not be counted for the purpose of counting......
June 15, 2019 Case Laws Service Tax

Penalty u/s 78 of the FA, 1994 - appellant had correctly advised not to challenged the invocation of the extended period of limitation for recovery of service tax though....
June 15, 2019 Case Laws Service Tax

Invocation of Extended period of limitation - respondent had a bonafide belief that it is entitled to Cenvat Credit in respect of all inputs hence there is no occasion......
June 15, 2019 Case Laws Service Tax

Invocation of Extended period of limitation u/s 78(1) of FA - Department was at all times during the period for which the demand has been raised were aware of the......
June 15, 2019 Case Laws Service Tax

Nature of activity - multi-level marketing of the goods - the appellant has adopted a marketing strategy for sale of its product - The activity undertaken by the......
June 15, 2019 Case Laws Central Excise

Bar on utilization of CENVAT Credit on payment of excise duty - Once Rule 8(3A) has been declared as unconstitutional to the extent it prohibited utilizing Cenvat credit....
June 15, 2019 Case Laws VAT and Sales Tax

Evasion of tax - imposition of penalty u/s 47(6) of the KVAT Act - revision petitioner could not produce any documents in discharge of their burden, the penalty order......
June 15, 2019 Case Laws Insolvency and Bankruptcy

CIR Process - providing all documents to erstwhile Board and thereafter to convene a meeting of the CoC “afresh” to deliberate and consider the suggestions and......
June 14, 2019 Circulars DGFT

Waiving off the requirement of destruction certificate from excise/custom authorities for the unutilised duty free imported material in case of imports from unregistered....
June 14, 2019 Circulars SEBI

Guidelines for Enhanced Disclosures by Credit Rating Agencies (CRAs)
June 14, 2019 Circulars Income Tax

Clarification regarding definition of "Fund Manager" under Section 9A(4)(b) of the Income-tax Act, 1961
June 14, 2019 Case Laws Income Tax

Penalty u/s 271D - violation of section 269SS - assessee had taken the cash loans from the close relatives i.e. sons-in-law whose spouses are partners and amounts taken.....
June 14, 2019 Case Laws Income Tax

Disallowance of Sales Promotion, Advertisement and Publicity Expenses - when assessee is able to provide the business nexus of incurrence of expenditure with supporting.....
June 14, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - the fact that the assessee and his son have declared the undisclosed income in their individual return of income and have paid taxes but capital.....
June 14, 2019 Case Laws Income Tax

Failure to pass Draft Assessment order u/s 144C(1) - assessment order issued along with notice of demand u/s. 156 and notice of penalty u/s. 271(1)(c) is passed in......
June 14, 2019 Case Laws Income Tax

Benefit of set off of brought forward business loss - application u/s. 154 in subsequent year - where as a consequence to the order of Appellate Authority, the assessee.....
June 14, 2019 Case Laws Income Tax

Short Term Capital Gain - assessee was just a name lender of a company and not have to receive any consideration on the transfer of lands because he has not incurred any....

1 ....4 5 6 789 10 11 12........ 14

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