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 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

Follow us:

Highlights / Annotations / Catch Notes For June

Home Highlights June

Filter:

Showing 3201 to 3250 of 6336 Records

1 ....61 62 63 646566 67 68 69........ 127

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....
June 14, 2019 Case Laws Income Tax

Validity of retraction of the statement made in survey proceedings u/s 133A - It is always open for the revenue authorities to examine the correction of the retraction......
June 14, 2019 Case Laws Income Tax

Reopening of assessment u/s. 147 - revenue could not prove that there was proper issue and service of notice u/s. 148 on the assessee within the time prescribed under......
June 14, 2019 Case Laws Income Tax

Addition of cash credits u/s 68 - Once the PAN and confirmation letters are placed before the AO, it is for the AO to establish that the creditor has no capacity to make....
June 14, 2019 Case Laws Customs

Duty Drawback - higher All Industry Rate (AIR rate) denied - In the absence of any proof of such non availment of Cenvat credit by the manufacturer, obviously the......
June 14, 2019 Case Laws Customs

Levy of Additional Duty of Customs - exemption from duty subject to manufacturing without the aid of power - a simple declaration evidencing that the product was......
June 14, 2019 Case Laws Customs

Demand of Customs Duty - illicit removal - shortage of stock - The notification does not place a premium on the efficient utilisation of imported inputs of operation and....
June 14, 2019 Case Laws Customs

Jurisdiction/power of Tribunal to hear the appeal - Section 129 of Customs Act - Gold bars imported as Baggage - Baggage Rules, 2016 are applicable - Order of......
June 14, 2019 Case Laws Companies Law

Oppression and mismanagement - appellant has no inherent right to continue as Managing Director/Director in the 1st respondent unless he is able to carry the majority......
June 14, 2019 Case Laws SEBI

Proof of transfer of shares - the signatures of the appellant on the share transfer form was duly verified from the specimen signatures kept with the Company - The......
June 14, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - It is true that the ‘Corporate Debtor’ had taken guarantee but the said guarantee was not invoked in favour of the Appellant - Appellant make......
June 14, 2019 Case Laws Money Laundering

Offence under PMLA - Provisional Attachment Order - due process has not been followed which is mandated in law. If alternative oblique system will continue, the......
June 14, 2019 Case Laws Service Tax

Refund of service tax paid - Manpower Supply Services - unjust enrichment - CA Certificate and Balance Sheet of company produced during hearing and not objected by the......
June 14, 2019 Case Laws Service Tax

Classification of services - exclusive right to develop the said property and to sell individual developed plots - period 2005-2006 to 2009-2010 - the extensive......
June 14, 2019 Case Laws Service Tax

Refund claim of service tax paid - the appellant is assisting or facilitating their principal to purchase goods from India and no third party is involved which is in......
June 14, 2019 Case Laws Central Excise

Principles of natural justice - It must be borne in mind that the principles of natural justice, is not a one way street. It does not require the authority to keep......
June 14, 2019 Case Laws Central Excise

Imposition of penalty - service tax with interest paid before issuance of SCN - the bonafide belief that one is not liable to pay the tax has to be based on some facts......
June 14, 2019 Case Laws Central Excise

Maintainability of appeal u/s 35G - the issue arising in these Appeals relates to appropriate valuation of goods sold by the Respondent on the application of C.E.......
June 14, 2019 Case Laws Central Excise

Invocation of extended period of Limitation - inclusion of Product Development Charges (PDC) received in the value of the goods sold - Such PDC receipts have been......
June 13, 2019 Circulars SEZ

Provision of facilities/amenities by units under Rule 11(5) of the SEZ Rules

1 ....61 62 63 646566 67 68 69........ 127

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

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

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

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

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...

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

A: No GST is applicable for the services provided by the Director under p...