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 2551 to 2600 of 6408 Records

1 ....48 49 50 515253 54 55 56........ 129

July 25, 2020 Case Laws Central Excise

Classification of goods - Aloe vera powder and amla powder - They are not juices, they are not classifiable under Tariff Heading 2009. Being extracts of vegetables, they....
July 24, 2020 Case Laws GST

Attachment of Bank Account of petitioner - realisation of tax dues - case of petitioner is that due to present COVID-19 lockdown situation they are not able to Seattle......
July 24, 2020 Case Laws GST

Demand of deposit of inadmissible input tax credit and file DRC-03 challan without initiating any adjudication process - Option is available to the petitioner to opt for....
July 24, 2020 Case Laws GST

Cancellation of registration - CGST Act - non-filing of tax returns - the contents of the response from the petitioner have not been taken into consideration at all -......
July 24, 2020 Case Laws Income Tax

Validity of Reopening of assessment - validity of reasons to believe - change of opinion - whether these grounds are adequate or not for arriving at a conclusion that......
July 24, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Underlying legal principles is that the independence of the Assessing Officer cannot be interfered or questioned. No person can advice.....
July 24, 2020 Case Laws Income Tax

Amendment made to Section 40(a)(ia) by Finance Act, 2010 - retrospective effect - Since the assessee has filed its returns on 01.08.2005 i.e., in accordance with the due....
July 24, 2020 Case Laws Income Tax

Capital gain on property - Transfer u/s 2(47) - exchange of properties between the assessee and his brother - Tribunal concluded that the artificial definition made by......
July 24, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - As the reopening in the case before us had been resorted to by the A.O on the basis of a “change of opinion” as regards the......
July 24, 2020 Case Laws Income Tax

Assessment u/s 153A - Addition of unsecured loans as undisclosed in u/s. 68 - the assessment proceedings were not pending at the time of search. Hence assessment for......
July 24, 2020 Case Laws Customs

Detention order - Smuggling - Gold - currency - Baggage Rules - the order of preventive detention is a preventive measure and that predicated on the admissible voluntary....
July 24, 2020 Case Laws Companies Law

Rectification of the register of members of the company - In the instant application, the respondent auctioned the shares without the consent of shareholders and without....
July 24, 2020 Case Laws Central Excise

Utlization of CENVAT Credit - Period of limitation - Timely scrutiny of Returns by the Department would have shown that there is huge accumulated credit; Department was.....
July 24, 2020 Case Laws Central Excise

Nestle Milky bar and Eclairs - Benefit of exemption - Whether the confectionery products cleared by the appellant under Chapter 1704.90 are 'white chocolate' or not? -......
July 23, 2020 Case Laws GST

Profiteering - restaurant service supplied by the Respondent (Franchisee of M/s Subway Systems India Pvt Ltd.) - the Respondent is directed to reduce his prices......
July 23, 2020 Case Laws Income Tax

Income accrued in India - PE in India or not - Though it was pointed out to the ITAT that there were only two persons working in the Mumbai office, neither of whom was......
July 23, 2020 Case Laws Income Tax

Receipt of non-competitive fee - non-compete fee payable under the Deed of Covenant - capital receipt or revenue receipt - the matter was pertaining to the period which.....
July 23, 2020 Case Laws Income Tax

Income of lease rental earned from property along with facilities - Income from Other sources - The workstation in the form of plant and machinery are inseparable from......
July 23, 2020 Case Laws Companies Law

Non-disclosure of allotment of equity shares of Respondent company - Dispute between the Directors - The allotment of shares has been done without getting it approved in....
July 23, 2020 Case Laws Insolvency and Bankruptcy

Rectification in the approved Resolution Plan - Adjudicating Authority had no jurisdiction to entertain an application for rectification of Resolution Plan and making......
July 23, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - the pendency of the SARFAESI proceeding or other dispute does not prevent a financial creditor to trigger the corporate insolvency resolution......
July 22, 2020 Case Laws GST

Maintainability of application- Scope of Advance Ruling - This authority has no jurisdiction to pass ruing on such matters pertaining to supply of goods or services or......
July 22, 2020 Case Laws Income Tax

Deduction u/s.80IA(4) - The assessee while determining the eligible profit, is not required to notionally reduce losses arising from eligible business in the earlier......
July 22, 2020 Case Laws Income Tax

Revision u/s 263 - Income recognition method - PCIT cannot direct the AO for denovo assessment without assigning any defects or deficiencies in the method of accounting.....
July 22, 2020 Case Laws Income Tax

Computation of amount of diminution value on securities - the amount of premium on investment has not been taken into consideration at the time of computing diminution......
July 22, 2020 Case Laws Income Tax

Revision u/s 263 - The methodology adopted by the assessee for revenue recognition was being consistently followed by the assessee during previous and subsequent......
July 22, 2020 Case Laws Income Tax

Exemption u/s 10(34) - dividend income received by SARA fund - When the company with which SARA Fund has been invested, had already paid additional income tax on the......
July 22, 2020 Case Laws Income Tax

Addition u/s 69C OR 68 - Addition of share application money - Wrong mention of section - opening balance was carried forward - it is outside the ambit of section 68 - No addition.
July 22, 2020 Case Laws Income Tax

Nature of expenditure - Payment of ‘Franchisee fee’ - whether capital or revenue in nature? - ‘Franchisee Fee’ paid by the assessee is revenue in nature since it was......
July 22, 2020 Case Laws Customs

Re-export of confiscated goods - if the appellant does not choose to redeem the goods then the goods shall remain in India and cannot be re-exported - confiscation of......
July 22, 2020 Case Laws Companies Law

Maintainability of application for winding up - Striking of name of the company - even after removal of the name of the company from the register of companies the NCLT......
July 22, 2020 Case Laws Central Excise

Method of Valuation - inter unit transfer of goods - captive consumption - Appellant was justified in reducing the assessable value to the actual cost of production (i.e....
July 22, 2020 Case Laws VAT and Sales Tax

Doctrine of Contemporanea Expositio - Availment of Capital Investment Subsidy -when the Appellant company had obtained undue advantage in monetary terms by availing 25%.....
July 21, 2020 Case Laws GST

Input Tax Credit - Paver Blocks laid on the land - immovable or movable property? - The flexibility to re-use does not mean that blocks will be removed and re-erected......
July 21, 2020 Case Laws GST

Classification of goods - Shatamrut Chyavan - The subject product is a complete animal feed supplement manufactured out of molasses mixed with 15 other ingredients to......
July 21, 2020 Case Laws GST

Principles of Natural Justice - Adjudication of matter before the Date specified in the notice - Deputy Commissioner of State Tax, for unexplained reasons and......
July 21, 2020 Case Laws GST

Profiteering - purchase of flat - The respondent has denied benefit of ITC to the buyers of the flats being constructed by him in the project in contravention of section....
July 21, 2020 Case Laws Income Tax

Addition in the hands of the assessee - Family Trust - assessee was a beneficiary - It is wholly un-understandable as to how can assessee, on one hand, seek to treat a......
July 21, 2020 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Income accrued in India - Assessee had shifted to the United States - period of stay in India - Since the assessee did not.....
July 21, 2020 Case Laws Income Tax

Notional rental income on commercial property u/s 23(1)(a) - notional rental income on unsold stock u/s 23(1)(a) - There being impossibility of renting out the property,....
July 21, 2020 Case Laws Income Tax

Deduction u/s 80P(2) against enhanced income due to disallowance of capital expenditure - since such disallowances were in course of assessee’s regular business......
July 21, 2020 Case Laws Income Tax

Penalty u/s 271AA and 271BA - TP adjustment - Failure to provide or maintain specific Information / Documents - As the assessee is not associated enterprises of KEPTL......
July 21, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - Any addition/disallowances made during the quantum proceedings does not automatically justify the levy of the penalty under section 271(1)(c) -......
July 21, 2020 Case Laws Customs

Classification of imported goods - GoPro HERO5 Black Action Camera - There are no merits in the impugned orders in classifying the disputed goods under Tariff Item 8525.....
July 21, 2020 Case Laws Customs

Initiation of a sunset review investigation for continuation of ADD - likelihood of dumping injury - Non-disclosure of dumping margin to the appellant by claiming......
July 21, 2020 Case Laws Central Excise

100% EOU - Goods cleared by the EOU for sale within India - Benefit of exemption where the EOU is registered with Excise Department - Scope of CBEC circular given......
July 21, 2020 Case Laws Central Excise

Valuation - deductions in nature of discounts - manufacture of tyres under the brand name “CEAT” on job work basis - the discounts were very much known to the parties......
July 20, 2020 Case Laws GST

Classification of service - rate of tax - coal handling and distribution charges wherever supply of such services is intended to be made expressly to a customer - the......
July 20, 2020 Case Laws GST

Classification of supply - mounting of Bus/ Truck Body by the job worker on the chassis supplied by the principle for which the applicant charged fabrication charges......
July 20, 2020 Case Laws GST

Input Tax Credit - Blocked Credits - Air Handling Units etc. (AHU) are sine qua non for a commercial mall and hence cannot he considered separate from the building or......

1 ....48 49 50 515253 54 55 56........ 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