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 Goods matched documents like e-way bill and... TaxTMI NRI's unexplained mutual fund investment & capital... TaxTMI Land sale profit: Business income or long-term... TaxTMI Lending business earned interest spread, no... TaxTMI Money laundering case: Balancing PMLA bail... TaxTMI Export of service partly performed outside India... TaxTMI Technical testing firm wins CENVAT credit case;... 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For June

Home Highlights June

Filter:

Showing 2401 to 2450 of 6336 Records

1 ....45 46 47 484950 51 52 53........ 127

June 8, 2021 Case Laws GST

Seeking Grant of Bail - duty evasion by generating goods-less invoices leading to revenue loss - Evidently, in contra distinction with the word make, signs, seal,......
June 8, 2021 Case Laws Income Tax

Salary reimbursed by the AE to the assessee - attribution of salary to the supervisory PE - no adverse inference can be drawn against the assessee merely on the......
June 8, 2021 Case Laws Income Tax

Quantum of the household expenses - the assessee has not furnished any information qua to the household expenses. Thus there remains no alternate except to estimate the.....
June 8, 2021 Case Laws Income Tax

Revision petition u/s. 264 - disallowance of carry forward of loss to subsequent years - CIT while disposing of the 264 petition of the assessee, had clearly directed......
June 8, 2021 Case Laws Income Tax

Addition based on loose sheets found during the search - on money payment - Addition u/s. 69A r.w.s.115BBE - -Since, search u/s. 132 was conducted in the residence and......
June 8, 2021 Case Laws Income Tax

Exemption u/s. 11 - claim of exemption u/s.11 was rejected on the ground that construction of road in village Palitana and Shankheswar was not object of the trust -......
June 8, 2021 Case Laws Income Tax

Addition u/s 69/115BBE - unexplained money on the basis of difference in stock statement submitted to the lender bank - When no defect is found with the accounts of the.....
June 8, 2021 Case Laws Income Tax

Validity of assessment - Non service of notice u/s 143(2) - unless there is service of notice in accordance with provision under Section 282 of the Act separately......
June 8, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - while reopening no allegation was made by the learned AO of failure on the part of the assessee to disclose fully and truly all......
June 8, 2021 Case Laws Income Tax

Disallowance of prior period interest expenses - As assessee had included the same in the closing work-in-progress in AY 2012-13. Hence this is a clear case of omission.....
June 8, 2021 Case Laws Customs

Import of raw cashew nuts - objections on the phytosanitary certificate - Though the consignment has reached, the same has not been cleared so far. Even if it is......
June 8, 2021 Case Laws Companies Law

Redemption of Secured Non-Convertible Debentures (NCDs) - Scope of Resolution plan - The statutory rights of the debenture holders cannot be sacrificed and jeopardized,.....
June 8, 2021 Case Laws Indian Laws

Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of......
June 7, 2021 Case Laws GST

Levy of GST - carrying on the business of a race club, which includes lay-out and preparing any land for running of horse races, steeplechases of races of any other kind....
June 7, 2021 Case Laws GST

Refund of GST from the electronic cash ledger - There is a default in compliance of Rule 90(1) read with para 2(d) of Circular No.79, and since the acknowledgment in......
June 7, 2021 Case Laws Income Tax

Seeking return of original documents seized from the petitioner at the time of search - This Court is of the opinion that for issuing a direction to the respondent, it......
June 7, 2021 Case Laws Income Tax

Unexplained cash credit u/s 68 - AO was free to make the necessary enquiry and addition under section 68 in the hands of the recipient were unjustified. Furthermore,......
June 7, 2021 Case Laws Income Tax

Grant received from holding company as capital receipt - AO has not specifically invoked section 56(2). The dubious method adopted by the assessee of claiming the......
June 7, 2021 Case Laws Income Tax

Unexplained share application and Share Premium - Addition u/s 68 - The assessee had discharged its onus to prove the identity, creditworthiness and genuineness of the......
June 7, 2021 Case Laws Income Tax

Addition on noting made in scribbling pad found and seized - AO ought to have considered the entire material available in the diary in toto together with the explanation....
June 7, 2021 Case Laws Income Tax

Addition made towards interest expenses claimed - assessee derived income from letting out the properties i.e. rental income, which has been shown as income from......
June 7, 2021 Case Laws Companies Law

Levy of fine / penalty - Failure to file the copies of the Annual Returns with the Registrar of Companies, Maharashtra, Mumbai within prescribed time - bona fide delay......
June 7, 2021 Case Laws Insolvency and Bankruptcy

Interim direction to allow the petitioner to operate its bank account - siphoning off of funds while CIRP proceedings are ongoing - unfreezing of attached Bank Accounts.....
June 7, 2021 Case Laws Service Tax

Levy of service tax - food that is ‘taken away’ or collected from restaurants or eateries, in parcels - Once processed and readied for delivery, the parcels are brought.....
June 7, 2021 Case Laws Indian Laws

Dishonor of Cheque - payment of compensation or fine - proceedings contained in chapter XVII of the Negotiable Instruments Act - Quasi criminal proceedings or not - The.....
June 7, 2021 Case Laws Indian Laws

Dishonor of Cheque - standard of proof for rebuttal presumption - The accused has discharged the burden under Section 118(a) and 139 of the Negotiable Instrument Act......
June 7, 2021 Case Laws Indian Laws

Bribe - demand or solicitation of money from the complainant or not - Assistant commissioner, Sales Tax - During the course of hearing of the appeal on 28.02.1996, the......
June 5, 2021 Case Laws GST

Validity of blocking of credit ledger and its continuance beyond one year - Rule 86-A(3) of the CGST Rules, 2017 - in light of blocking having been made on 21.01.2020,......
June 5, 2021 Case Laws GST

Seeking grant of Bail - fraudulent availment of input tax credit - evasion of GST - The applicant is sole proprietor of his firm and responsible for every act of his......
June 5, 2021 Case Laws GST

Right of bail under Section 167(2) Cr.P.C - offence u/s 132(1)(b), 132(1)(c), 132(1)(1)(i) of CGST Act, 2017 - The statutory period as provided under Section 167(2) Cr.P....
June 5, 2021 Case Laws GST

Grant of Bail - bogus invoices - issuance of fake invoices without actual delivery of goods - The fact of the matter is that accused has himself disclosed that all......
June 5, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Assessee has failed to explain the source with support of evidence, but his explanation was not found to be false. The lapse committed at his end....
June 5, 2021 Case Laws Income Tax

Revision u/s 263 - Doctrine of merger - the subject-matter in question “Disallowance under section 14A r.w.r.8D” ‘ has been considered and decided by the Commissioner of....
June 5, 2021 Case Laws Income Tax

Revision u/s 263 - ‘On-money’ receipt - the view taken by the A.O. was one of the possible views and the assessment order passed by him could not be held to be erroneous....
June 5, 2021 Case Laws Income Tax

Deduction u/s 80P - Denying Section 80P deduction on parking of surplus funds in private banks and the interest received from the LIC deposits involving varying sums -......
June 5, 2021 Case Laws Income Tax

TP Adjustment - ALP adjustment qua receipt of management services - the assessee has already filed its detailed paper book in the nature of supportive evidence......
June 5, 2021 Case Laws Customs

Import of goods - refractory bricks - freely importable or restricted imports - The adjudicating authority could have contacted the other port authorities and......
June 5, 2021 Case Laws Customs

Valuation - transaction value of food supplements imported - undervaluation and mis-declaration of goods - rejection of declared value - In the present case, it is......
June 5, 2021 Case Laws Customs

Recovery of Refund of SAD - Neither the assessee can seek refund nor Revenue can proceed to recover the refund already sanctioned without challenging the earlier order......
June 5, 2021 Case Laws Companies Law

Oppression and mismanagement - Merely because the Petitioner/Applicant is a majority shareholder in the Respondent No. 1, it is not entitled or authorised to file the......
June 4, 2021 Case Laws GST

Interim release of the goods at the time of filing of the appeal - . It seems that provisions of Sections 130 and 140 of Punjab Goods Service Tax Act, 2017 are not clear....
June 4, 2021 Case Laws GST

Grant of Interim Bail - core argument of the petitioner's counsel was that the case of the petitioner would fall only under Section 132(1)(e) of the Central Goods and......
June 4, 2021 Case Laws GST

Input tax credit - non-payment of GST from April, 2018 to March 2019 - concealment of facts - initiation of inquiry under Section 74(1) of the CGST Act, 2017 -......
June 4, 2021 Case Laws Income Tax

Income from house property or income from other sources - If they are inseparable and the intention is to carry on the business of letting out the commercial property......
June 4, 2021 Case Laws Income Tax

Disallowance of deduction claimed in respect of transitional liability - scientific method adopted for ascertaining the transitional liability of Home Travel Concession.....
June 4, 2021 Case Laws Income Tax

Receipt of Interest on amount received on compulsory acquisition of land for constructing a house - If only the petitioner is able to demonstrate that the petitioner's......
June 4, 2021 Case Laws Income Tax

TP Adjustment - Treatment of export incentives as non-operating - it is not any initial period of operations of the assessee as taken note of by the DRP. It appears that....
June 4, 2021 Case Laws Income Tax

Claim of Interest u/s.36(1)(iii) - security deposits paid to director’s wife for taking her bungalow on lease - The said property had been taken on lease by the assessee....
June 4, 2021 Case Laws Income Tax

Revision u/s 263 - non examination of issue of advance given and commision expenses paid - during the assessment the assessee has filed reply to the quarry raised by the....
June 4, 2021 Case Laws Income Tax

Income from house property - Levy of deemed rent on the unsold real estate property of the assessee who is a real estate developer - nothing stops the assessing officer.....

1 ....45 46 47 484950 51 52 53........ 127

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

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 ...

A: Director Identification Number

↑Top