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 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 Customs duty dispute: Imported goods classified as... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI Relaxations for employee benefit trusts, aligned... 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For July

Home Highlights July

Filter:

Showing 1501 to 1550 of 6408 Records

1 ....27 28 29 303132 33 34 35........ 129

July 4, 2023 Case Laws Income Tax

Accrual of income in India - existence of PE - business profits attributable to the PE - Entire profits from supply of equipments and software cannot be attributed to......
July 4, 2023 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - search u/s 132 - Interpretation of the notings found in the diary - the entries/notings found in diary can be safely terms as......
July 4, 2023 Case Laws Income Tax

Revision u/s 263 - income offered during the course of survey - Applicable rate of tax - the explanation offered by the assessee during the course of survey regarding......
July 4, 2023 Case Laws Income Tax

Revision u/s 263 - Exemption u/s 11 - Receipt of corpus donation - donor itself is registered as a charitable trust/society under section 12AA of the Act. Therefore,......
July 4, 2023 Case Laws Income Tax

Levy of penalty u/s 272A(1)(d) - non-compliance to the notice issued to the assessee - this is the first year of shifting of issuance of notice and framing of......
July 4, 2023 Case Laws Income Tax

Revision u/s 263 - Assessee has regular dealings with these related persons/entities and necessary confirmation is on record and therefore, the findings of the ld PCIT......
July 4, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reasonable belief - AO has observed that in the data-base of the Income Tax Department, these seven companies are branded as......
July 4, 2023 Case Laws Customs

Allocation of quantities of raw pet-coke (RPC) - Increased allocation to Sanvira was set aside by the Division Bench of HC - From all the facts, it is evident that......
July 4, 2023 Case Laws Customs

Confiscation - Smuggling of Betel Nuts - discharge of burden to prove u/s 123 of Customs Act - The betel nut is not notified under Section 123 of the Customs Act, 1962......
July 4, 2023 Case Laws Service Tax

Construction of residential complex - allegation of suppressed receipts - While theoretically, the petitioner may be right, it is the case of the assessing officer that.....
July 4, 2023 Case Laws Service Tax

Management, Maintenance and Repair Services - activity of maintenance of documents and keeping documents as secured (safe custody) - the appellant while maintaining and.....
July 4, 2023 Case Laws Central Excise

Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is......
July 4, 2023 Case Laws VAT and Sales Tax

Reversal of input tax credit against the supply - Without furnishing any details to the assessee, the authorities could not have directed reversal of the input tax......
July 3, 2023 Case Laws GST

Provisional attachment - jurisdiction to pass the provisional attachment order - A cumulative reading of the provisions of Section 83(1) read with Section 122(1-A) of......
July 3, 2023 Case Laws GST

Provisional attachment of bank account of the Petitioner - Extension of one year, which has already expired u/s 83(2) - fresh order to attach the bank account -......
July 3, 2023 Case Laws GST

Return of goods for repairs originally meant for export - Expiry of e-way bill - the eight hour period for extension of the validity fo e-way bill had expired - High......
July 3, 2023 Case Laws Income Tax

TDS liability on payment of Cash exceeding prescribed limit - Seeking exemption u/s 194N to the primary agricultural cooperative credit societies - whether that......
July 3, 2023 Case Laws Income Tax

Fees for Technical Services (FTS) - The AO himself has stated that some of the services are of the nature of FTS. Thus, AO clearly admits that all the services rendered.....
July 3, 2023 Case Laws Income Tax

TDS on reimbursement of expenses - The assessee has raised debit note on which there is no profit element - the AO cannot fastened the liabilities of TDS as there is......
July 3, 2023 Case Laws Income Tax

Allowance of credit of taxes as withheld by the clients domiciled in Japan - The judicial precedents cited by the authorities below are in the context of the tax......
July 3, 2023 Case Laws Income Tax

Benefit of exemption u/s 11 - charitable activity - Activities in the nature of trade, commerce or business - the receipts from these activities which is in the nature......
July 3, 2023 Case Laws Customs

Seeking release of goods for re-export - import of Dried Areca Nuts Split and Black Pepper for the purpose of re-export - Insofar as the goods which are not subject......
July 3, 2023 Case Laws Customs

Revocation of Customs Brokers License - An order beyond the inquiry report - The Commissioner should have confined himself to the two issues in mentioned / alleged in......
July 3, 2023 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability of director - There are no allegations in the criminal complaints in relation to the petitioners, much-less any specific......
July 1, 2023 Notifications DGFT

Amendment in import policy condition of Cigarette lighters Covered under CTH 9613 of Chapter 96 of Schedule -I (Import Policy) of ITC (HS) 2022 - Notification
July 1, 2023 Notifications Customs

Exemption of deposits into ECL - Scheme extended till 30-9-2023 - Seeks to amend Notification No. 18/2023-Customs (N.T.) dated the 30th March 2023 - Notification
July 1, 2023 Notifications Customs

Exemption of deposits u/s 51A (4) of the Customs Act, 1962 - Implementation of notification deferred till 1.10.2023 - Seeks to amend Notification No. 19/2022-Customs......
July 1, 2023 Notifications FEMA

Use of International Credit Card while outside India - Approval of RBI is not required for making payment by a person towards meeting expenses - Amendment in Foreign......
July 1, 2023 Notifications Customs

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification
July 1, 2023 Circulars DGFT

Amnesty scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders - Public Notice
July 1, 2023 Circulars SEBI

Implementation of circular on upstreaming of clients’ funds by Stock Brokers (SBs) / Clearing Members (CMs) to Clearing Corporations (CCs) - Circular
July 1, 2023 Circulars Customs

Launch of “Self Customs Pass for Importer/Exporter " functionalities in CBLMS, in conformity with regulation 3(b) of CBLR 2018 — Mumbai Customs
July 1, 2023 Case Laws Income Tax

Migration of credit for advance tax and tax deducted at source (TDS) post merger - Claim of credit of taxes paid by Polaris in the merged entity of Virtusa - Since the......
July 1, 2023 Case Laws Income Tax

Addition u/s 68 - cash capital introduced by partners shown to be loan taken - The cash component in which form the capital was introduced in the firm was small compared....
July 1, 2023 Case Laws Income Tax

Income Taxable in India - Salary - foreign assignment allowance received by the assessee for the services rendered outside India - the foreign assignment allowance that.....
July 1, 2023 Case Laws Income Tax

LTCG - Long term capital assets or short term - Period of holding of assets - Part of the property (i.e. 66.92 sq.mtr. outof 302.86 sq.mtr.) held with the assessee less.....
July 1, 2023 Case Laws Income Tax

Excess jewellery found during the course of search - Jewellery belonging to family member (i.e sone and wife) or not? - person to whom said jewellery belongs - Excess......
July 1, 2023 Case Laws Income Tax

Weighted deduction for expenses incurred towards clinical trial expenses - Explanation to section 35(2AB) - The section allows the expenditure incurred towards clinical.....
July 1, 2023 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Purchase the immovable property on which TDS has been deducted - TDS statement (Form 26QB) shows the amount of purchase of.....
July 1, 2023 Case Laws Income Tax

Additions based on amount shown in the TDS statement, 26AS - Merely because the TDS has been shown to have deducted and deposited in assessee’s account that itself is......
July 1, 2023 Case Laws Income Tax

Nature of receipts - sale of carbon credits - Carbon credits cannot be considered as an income in the assessment year 2012-13 and insertion of new section 115BBE of the.....
July 30, 2022 Case Laws Money Laundering

Power to investigate under PMLA - the expression “and” occurring in Section 3 has to be construed as “or”, to give full play to the said provision so as to include......
July 30, 2022 Case Laws Money Laundering

Constitutional validity and interpretation of certain provisions of the Prevention of Money-Laundering Act, 2002 - procedure followed by the Enforcement Directorate (ED)....
July 30, 2022 Case Laws GST

Exemption from CGST - toll charges - annuity (deferred payments) - Validity of clarificatory circular - The deliberation of GST Council in its meeting held on 06.10.2017....
July 30, 2022 Case Laws GST

Levy of CGST and SGST - transportation services rendered by the drivers outside the State of Telangana - OLA - providing an electronic platform to the driver partners......
July 30, 2022 Case Laws Income Tax

Additional depreciation u/s 32(1)(iia) - asset put to use for less than 180 days - remaining 50% of allowable additional depreciation in the subsequent assessment year -....
July 30, 2022 Case Laws Income Tax

Change of jurisdiction u/s 127 - As in the present case, the Assessing Officer rejected the objection regarding the jurisdiction and referred the matter to the PCIT to......
July 30, 2022 Case Laws Income Tax

Revenue recognition - Accounting method - determination of income on completion of its projects - the method of accounting, namely, the project completion method was......
July 30, 2022 Case Laws Income Tax

Recovery from the directors u/s 179 - Attachment of property - Arrears of taxes other liabilities of private company - here was no satisfaction recorded that the tax......
July 30, 2022 Case Laws Income Tax

Penalty u/s 271(1) - Unaccounted cash receipts - assessment u/s 153A - the conclusion reached by the Tribunal in the instant case that the notice for imposition of......

1 ....27 28 29 303132 33 34 35........ 129

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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: Stock damaged in recent floods

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...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

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...

↑Top