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 Income Tax Assessment Notice Issued by... 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 Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Excessive transport expenses deduction and TDS... TaxTMI Importer imports "Ground Colemanite (B2O3 40%)... TaxTMI Bank penalized for delayed reporting of high-value... 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 2451 to 2500 of 6408 Records

1 ....46 47 48 495051 52 53 54........ 129

July 2, 2021 Case Laws Income Tax

Depreciation on roads in the category of plant and machinery - whether roads developed and maintained by the assessee by agreement with the Government on the......
July 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - period of limitation - Once the notice under Section 148 of the Act is issued within the period of limitation by despatching the notice....
July 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Eligibility of reasons to believe - Entire recording of reasons to believe formed by the Assessing Officer were produced before the......
July 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - A non-speaking order in this regard cannot be sustained and therefore, the impugned order is to be construed as lacking, on application....
July 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Depreciation u/s 32 on all the assets @ 100% of the assets acquired during the year - The assessee has not admittedly produced the......
July 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - non-disclosure of capital gain - sale of assets which were transferred to the partnership firm as capital contribution - since the......
July 2, 2021 Case Laws Income Tax

Disallowance u/s.80IA in respect of electricity generated in power plant in Rajasthan - CIT(A) had rightly denied the claim of the assessee. We also find that the case......
July 2, 2021 Case Laws Income Tax

Deduction u/s 54 - It is settled law that when on an issue there is no jurisdictional High Court decision other Hon’ble High Court decision has to be followed by......
July 2, 2021 Case Laws Income Tax

Long term or Short term capital gain - holding period of asset - benefit of indexation - Transfer of property - Assessee has acquired a right in the asset and such right....
July 2, 2021 Case Laws Income Tax

Intimation passed u/s 143 (1) - adjustment made in intimation u/s 143 (1)(a) - both the adjustment made by the centralized processing centre for which assessee disagreed....
July 2, 2021 Case Laws Income Tax

Disallowance of interest expenses - expense on loan taken from its 100% Holding Company - Once the details are perused, the obvious conclusion is that there is a clear......
July 2, 2021 Case Laws Income Tax

Disallowance of Short Term Capital loss incurred on trading of shares - Conclusion drawn by the Revenue authorities on the basis of the common report of Director of......
July 2, 2021 Case Laws Income Tax

Income accruing or arising in India u/s 9(1)(i) - amount received by the assessee from Tata Communications Ltd. (“TCL”) as Standby Maintenance Charges - the Standby......
July 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Since, in the instant case, admittedly no addition has been made on account of the issue for which the case of the assessee was......
July 2, 2021 Case Laws Income Tax

Income from house property - annual letting value of unsold flats - Estimating rental income by the AO for these three flats as income from house property was not......
July 2, 2021 Case Laws Income Tax

Depreciation of printers @ 60% - computer accessories and peripherals such as printers, scanners and servers form an integral part of the computer system and they cannot....
July 2, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Time limit - Corporate Debtor failed to make repayment of its dues - Term loan granted on 17th March, 2011 and other financial services were......
July 2, 2021 Case Laws Service Tax

Validity of SCN - Levy of penalty - Extended Period of limitation - service tax collected but not paid - The tribunal has affirmed the order passed by the Commissioner......
July 2, 2021 Case Laws Central Excise

Refund claim of amount deposited during investigation - it would not be necessary to lodge the protest as is otherwise provided under the Rules. Since the appellant has.....
July 1, 2021 Case Laws Income Tax

Long term capital gain arising from transaction of sale of rights as per Joint Development Agreement (JDA) - Assessee company is in the healthcare business and not in......
July 1, 2021 Case Laws Income Tax

Exemption u/s 11 - Denial of exemption disputing the charitable nature of activities carried out by the assessee in terms of section 2(15) - the assessee-authority is......
July 1, 2021 Case Laws Income Tax

Income from other sources - difference between the fair market value and the issue price of shares at a premium as income of the Assessee - the AO can scrutinize the......
July 1, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - no enquiry v/s incomplete enquiry - The valuation was carried at the insistence of the ld. AO to verify the physical existence of the property.....
July 1, 2021 Case Laws Income Tax

Substantive protective additions - CIT(A) has already placed reliance on the CBDT circulars that such admissions or confessions; as the case may be, made during the......
July 1, 2021 Case Laws Income Tax

Registration u/s 12AA denied - There is no finding on facts that the activities carried out by the assessee are not genuine - CIT(Exemption) has not mentioned in his......
July 1, 2021 Case Laws Income Tax

Disallowance being interest paid on delayed deposit of TDS - Allowable business expenditure or not? -Held No - an assessee could not possibly claim that it was borrowing....
July 1, 2021 Case Laws Income Tax

Disallowance of depreciation on car - use of car for personal purposes - it is for the AO to bring on record to suggest use of asset for personal purpose. In this case,.....
July 1, 2021 Case Laws Customs

Amendment in shipping bills - denial only on the ground that the system is showing the remark “Data already shared with GSTN - communication to the petitioner vide the......
July 1, 2021 Case Laws Service Tax

Levy of tax which was claimed under Form SVLDRS-1 - the application under the scheme was rejected on the ground of late filing of returns - In order to impose such levy,....
July 1, 2021 Case Laws Central Excise

Condonation of delay in filing appeal - The delay in preferring legal remedies though is inexcusable without sufficient reasons, yet it is also a settled principle of......
July 1, 2021 Case Laws Central Excise

Adjudication of SCN after 18 years - transfer of the case to the "call book" - Clandestine removal - In the present case nothing is indicated in the initial SCN issued......
July 1, 2021 Case Laws VAT and Sales Tax

Recovery of Arrears of Commercial Tax - Liability of person who purchased the property - In the present case, the subject property was sold by the defaulter / 3rd......
July 1, 2021 Case Laws VAT and Sales Tax

Input tax rebate - rebate not allowed on the stock held by him on 01.04.2006 - Section 73(1) has used the word 'shall' with a further phrase “within such period” meaning....
July 31, 2020 Notifications GST

The class of registered person required to issue e-invoice - SEZ units excluded - Threshold limit of turnover enhanced from 100 crores to 500 crores.
July 31, 2020 Case Laws GST

Refund of ITC in case of inverted duty structure - Not allowing refund of unutilized input tax credit relatable to input services - Explanation (a) to Rule 89(5) which......
July 31, 2020 Case Laws Income Tax

Maintainability of appeal filed by the erstwhile company before amalgamation - without considering the order of the High Court in the matter of amalgamation and the......
July 31, 2020 Case Laws Income Tax

Disallowance of contrived loss - only ground for disallowing such loss was that there was no proof of delivery of shares prior to the date of search - Disallowance in......
July 31, 2020 Case Laws Income Tax

Nature of expenses - river diversion expense and HT line shifting expense - It became necessary for the appellant to shift the same for mining operation; similarly river....
July 31, 2020 Case Laws Income Tax

Capital gain - tenancy right available with the assessee or not? - the amount received for not interfering possessions - the parties of the family settlement that the......
July 31, 2020 Case Laws Income Tax

Penalty u/s 271AAB - Addition u/s 69B - income shown suo-motto - additional income brought to tax by the Assessing Officer - none of the conditions for levy of penalty......
July 31, 2020 Case Laws Income Tax

Non-grant of TCS credit - Rectification of mistak u/s 154 - Amount of TCS was not reflected (shown) in the name of assessee, but corresponding income declared by the......
July 31, 2020 Case Laws Income Tax

Correct year of assessment - Interest income was taxed in the earlier assessment year - Assessee cannot be penalized only for the reason that he has not filed revised......
July 31, 2020 Case Laws Income Tax

Rectification u/s 254 - Sale of land - land in question were sold by the assessee in the capacity of power of attorney holder and AO has assessed the income in the hand.....
July 31, 2020 Case Laws Income Tax

Discount on employee stock ownership plan (ESOP) - Capital expenditure or revenue expenditure - the deduction is to be allowed for the difference between the exercise......
July 31, 2020 Case Laws Customs

Classification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts - It is undisputed that child parts used for making parts......
July 31, 2020 Case Laws Customs

Principles of Natural Justice - The appellant should be allowed cross examination, the witnesses except the SIO. The SIO is part of the investigation and the Show Cause.....
July 31, 2020 Case Laws Customs

Condonation of delay of 110 days in filing appeal - the pendency of said writ-petition does not seem to extend any benefit to the present applicant who is none but the......
July 31, 2020 Case Laws Service Tax

Taxability - principles of mutuality - services provided to group / promoter companies - The only basis for providing of services by the appellant is on cost sharing......
July 31, 2020 Case Laws Service Tax

Extended period of limitation - Original Authority has accepted the plea of the appellant that the details of the transactions were recorded by the appellant in their......
July 31, 2020 Case Laws Central Excise

Reversal of CENVAT Credit - There is no requirement under Rule 6(3)(i) and Rule 6(3A) of the Cenvat Credit Rules that the option had to be exercised on the first day of.....

1 ....46 47 48 495051 52 53 54........ 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