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 1601 to 1650 of 6408 Records

1 ....29 30 31 323334 35 36 37........ 129

July 28, 2022 Case Laws Indian Laws

Dishonor of Cheque - role of the accused/petitioners - erstwhile directors - The certified copy of Form-32 is of sterling quality and can be considered by this Court at.....
July 27, 2022 Case Laws GST

Condonation of delay in filing appeal - The Appellate Authority is not a “Court” and hence the power to condone beyond the prescribed period does not arise -......
July 27, 2022 Case Laws GST

Export of goods or not - supply of sunglasses from the retail outlet of the applicant at Terminal-3, IGI Airport (International Departure), New Delhi, to outbound......
July 27, 2022 Case Laws GST

Applicable rate of GST - activity of appellant of supplying food/ beverages in trains or at platforms - supply of food through the food plaza on the railway platform......
July 27, 2022 Case Laws Income Tax

Loss from other source [wrongly shown as interest] and set off u/s.71 - assessee had opted for the deeming provision contemplated u/s.44AD of the Act but had separately.....
July 27, 2022 Case Laws Income Tax

Capital gain on transfer of shares - capital gains arising from the transfer of shares because of family arrangement - the assessee has transferred the shares based on......
July 27, 2022 Case Laws Income Tax

LTCG - Deduction claimed u/s 54F - joint ownership of the assessee - divergent views of the Courts are available as regards the meaning of the term ‘own’ - joint......
July 27, 2022 Case Laws Income Tax

Deduction u/s 80-IC - Interest on Fixed Deposits (FD) - in order to avail overdraft facility, the bank mandated pledge of fixed deposits - interest earned out of the......
July 27, 2022 Case Laws Customs

Valuation of imported goods - loading of the value on the bill of entries filed by the appellant without issuance of re-assessment order in terms of Section 17 (5) of......
July 27, 2022 Case Laws Customs

Valuation - contemporaneous import - import of betel nuts made by the Appellant - rejection of transaction value - In view of the non-availability of evidence of......
July 27, 2022 Case Laws Insolvency and Bankruptcy

Conduct of IRP - Validity of order whereby application for initiation of CIRP was accepted - Settlement between the Corporate Debtor and the Operational Creditor - IRP......
July 27, 2022 Case Laws Insolvency and Bankruptcy

Validity of order of CIRP obtained - allegation of fraud on the part of Financial Creditor (FC) - The entire transaction as narrated in the Section 7 application is......
July 27, 2022 Case Laws Service Tax

Rejection of Form SVLDRS-1 - draft of the Minutes of the Managing Committee has been prepared by June 2019 itself and hence it can be safely concluded that though there.....
July 27, 2022 Case Laws Indian Laws

Dishonor of Cheque - discharge of legally enforceable debt or not - In fact, he has categorically admitted that he did not possess any documents to establish the alleged....
July 27, 2022 Case Laws Indian Laws

Dishonor of Cheque - Insufficient Balance - offences by companies - Vicaricious liability - In this case there are no averments in the complaint that the......
July 27, 2022 Case Laws Indian Laws

Admission of additional evidence - The legislative intent in enacting Section 391 is to empower the appellate court to see that justice is done and if the appellate......
July 26, 2022 Case Laws GST

Expiry of validity of E-way bill - The GSTN authority is required to consider the feasibility of providing an additional field in the online form to be filled by......
July 26, 2022 Case Laws GST

Valuation of taxable supply - inclusion of cost of Diesel - providing service of transportation of goods by road using trucks - Free of Cost (FOC) material provided by......
July 26, 2022 Case Laws GST

Classification of services - Restaurant Service or Outdoor Catering Service - providing services relating to supply of food to the employees of NTPC Anta at the premises....
July 26, 2022 Case Laws GST

Classification of goods - Anna Malai Mithai - The product in question i.e., ‘Anna Malai Mithai’ is a product made out of Skimmed Milk Powder, Sugar & Whey Powder as main....
July 26, 2022 Case Laws GST

Levy of GST - providing buses on hire (service) - supply of services to BCLL, AICTSL, JCTSL (State Government Co.) - The different tax liability cannot be fastened on......
July 26, 2022 Case Laws GST

Classification of supply - administering of COVID-19 vaccination by hospitals - Generally, the primary requirement of the recipient would be the receipt of the vaccine,.....
July 26, 2022 Case Laws GST

Classification of goods - Ber Berry - containing the ingredients jujube fruit, sugar, salt, permitted preservative (E-211] and mixed spices - The process of manufacture.....
July 26, 2022 Case Laws GST

Classification of goods - Roof Mounted AC package Unit - the Roof Mounted AC package Unit would be manufactured by the applicant, strictly as per the specification and......
July 26, 2022 Case Laws Income Tax

Assessment u/s 153A - unexplained investment - the Assessing Officer failed to record as to how the documents found during search reflected any undisclosed income of the....
July 26, 2022 Case Laws Income Tax

Validity of order as exercise of power u/s 281 - jurisdiction of TRO - Certain transfers to be void - validity of purchase of property being land and farm house - t the.....
July 26, 2022 Case Laws Income Tax

Deceleration under Direct Tax Vivad Se Vishwas Act, 2020 - Revival of original declaration / order - validity of second and revised declaration -admittedly, Respondents,....
July 26, 2022 Case Laws Income Tax

Nature of expenditure - addition of write off of investments - the claim of loss accruing or arising as investment in equity shares, non-convertible debentures and zero.....
July 26, 2022 Case Laws Income Tax

Foreign Tax Credit (FTC) under Article 24(2) of the India-UK DTAA read with Section 90 - As the assessee has filed original return of income before the due date of......
July 26, 2022 Case Laws Income Tax

Allowable business expenditure - the ld. CIT(A), without considering the same, confirmed the order of the Assessing Officer by noting that the expenses are relating to......
July 26, 2022 Case Laws Income Tax

Interest u/s 244A - The rectification order dated 31.07.2020 having failed to calculate interest u/s 244A (which is automatic unless delay is attributable to assessee’s.....
July 26, 2022 Case Laws Insolvency and Bankruptcy

CIRP proceedings - NCLT admitted the application - dispute was existing or not - There is no quarrel with the law laid down by this Tribunal that the electronic evidence....
July 26, 2022 Case Laws Insolvency and Bankruptcy

Appellant is subsidiaries or affiliate of the Unitech Limited or not - Unitech Holdings Limited a wholly owned subsidiary of Unitech Limited has shareholding to the......
July 26, 2022 Case Laws Insolvency and Bankruptcy

Seeking direction to proposed Resolution Applicant to approach the Committee of Creditors (CoC) for deciding his eligibility under section 29A to submit a resolution......
July 26, 2022 Case Laws Central Excise

Refusal to de-seal cigarette manufacturing machines and DG sets - validity of the declaration of trade notice - The Excise officer is posted there 24x7 hours to check......
July 26, 2022 Case Laws Central Excise

EOU - achievement of NFE - deemed exports / third party exports - Mere non-mention of the noticee's name or its status in the shipping bills - the performance of the......
July 26, 2022 Case Laws Indian Laws

Territorial Jurisdiction of HC to entertain appeal - Orissa High Court or Andhra Pradesh High Court - It is not in dispute that before filing an application under......
July 25, 2022 Case Laws GST

Maintainability of petition - availability of alternative remedy of appeal - the impugned orders invariably in all these cases were dated 10.01.2020, the three months......
July 25, 2022 Case Laws Income Tax

TDS u/s 194J or 194C - The assessee had infact deducted tax @10% on the service charges component charged by Social Kinnect. In our considered opinion, even this payment....
July 25, 2022 Case Laws Income Tax

Deduction u/s. 10B - Scrap sales - AO simply rejected the invoice on the ground that the scrap is not generated from the EOU unit. The Assessing Officer has not made any....
July 25, 2022 Case Laws Income Tax

Addition u/s 40(b) - interest payment to partners - in the computation of income the interest of partner is added and deducted and thus, the effect while preparing the......
July 25, 2022 Case Laws Income Tax

TDS u/s 194A(3)(V) - Disallowance u/s 40(a)(ia) - the amendment as brought in by Finance Act, 2015 was prospective in nature and applicable only from 01.06.2015. It is......
July 25, 2022 Case Laws Income Tax

Estimation of income - transactions relating to cricket betting - estimate made by the Assessing Officer of the assessee’s income at 1% of the total transactions of......
July 25, 2022 Case Laws Income Tax

Exemption u/s 11 - promotion and development of the game of Cricket - proviso to section 2(15) is invoked in the case of the assessee as the activities of the assessee......
July 25, 2022 Case Laws Income Tax

MAT computation u/s 115JB - Disallowing exclusion of Excise Duty Exemption as capital receipt availed during the year under consideration in computing book profit as per....
July 25, 2022 Case Laws Income Tax

Addition on account of unaccounted cash payments u/s 69C - Addition on the basis of the statements given by four employees in the course of search u/s 132(4) - not only.....
July 25, 2022 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12A Cancelled - evidences collected during search - second search is a different proceeding that materials cannot be imported for......
July 25, 2022 Case Laws Income Tax

Validity of reopening of assessment - the assessee cannot be allowed to take the benefit of plea of no service of notice u/s 148 of the Act when even as per the various.....
July 25, 2022 Case Laws Customs

Seeking waiver of forfeiture of security as well as penalty imposed on CHA - time period for reporting the changes - It is noticed that the appellant has claimed that......
July 25, 2022 Case Laws Companies Law

Valuation of the fair price per equity share of the Respondent Company - low valuation of shares in the exit offer - Section 247 or other provisions of the Companies Act....

1 ....29 30 31 323334 35 36 37........ 129

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