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 Excessive delay in issuing show cause notice &... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Apex Court upholds validity of extension of GST... TaxTMI Builders wrongly claimed before Appellate Tribunal... TaxTMI Deductions, expense allocation & miscellaneous... TaxTMI Foreign airline's code-sharing income from India... TaxTMI Reopening of assessment after 4 years and addition... TaxTMI Trade officials wrongly denied export benefits due... TaxTMI License Revoked Without Proper Notice 's license... TaxTMI Settling shareholder feud, ensuring company... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For August

Home Highlights August

Filter:

Showing 1001 to 1050 of 6917 Records

1 ....17 18 19 202122 23 24 25........ 139

August 26, 2023 Case Laws GST

Supply or not - activities of creating public awareness on COVID appropriate behaviour, Infection Prevention & Control and Community control - The activities undertaken.....
August 26, 2023 Case Laws GST

Input Tax Credit - GST paid on JCB (including spares) used by the Appellant for movement of goods in its place of business - Credit is available to assessee - AAR
August 26, 2023 Case Laws GST

Input Tax Credit - works contract services - The Applicant is entitled to ITC on the goods and services received towards repair of existing factory buildings (which were....
August 26, 2023 Case Laws Income Tax

Apportionment of income between spouses governed by Portuguese Civil Code - The provisions of Clause (e) of Section 2(22) of the Income Tax Act, 1961, in the present......
August 26, 2023 Case Laws Income Tax

TDS u/s 194A - Interest received on Compensation received under MV Act - the interest granted on compensation or enhanced compensation awarded by MACT or this Court from....
August 26, 2023 Case Laws Income Tax

Validity of assessment - Service of notice, summons, requisition, order and other communication - The Provisions of Income Tax Rules, 1962 under 127 also states that the....
August 26, 2023 Case Laws Income Tax

Limit limit to pass order u/s. 201(1)/201(1A) - default for non-deduction of tax at source (TDS) - A subsequent amendment to the provision cannot give a new lease of......
August 26, 2023 Case Laws Income Tax

Addition u/s 50C v/s 45(3) - Capital contribution in the partnership firm by way of transfer of Land (capital assets) by the partner - the consideration in the hand of......
August 26, 2023 Case Laws Income Tax

Penalty u/s. 271C - Purchase of immovable properties - Failure to deduct TDS u/s 194-IA - as there is a bona fide mistake on part of the assessee in not deducting taxes.....
August 26, 2023 Case Laws Income Tax

Determination of fixed place of permanent establishment of assessee in India - CIS was practically the projection of assessee’s business in India and carried out its......
August 26, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - foreign travel expenses - Since the AO has not brought on record how the escapement of income has occurred by reason of omission or......
August 26, 2023 Case Laws Income Tax

Exemption u/s 10(26AAA) - Sikkimese - the assessee though is not a Sikkimese and is name is not appearing in the Register of Sikkim but as per the residential......
August 26, 2023 Case Laws Income Tax

Maintainability of appeal against Levy of interest u/s 234B & C and u/s 220(2) - assessment order passed u/s 143(3) r.w.s. 254 - There is a specified order i.e. order......
August 26, 2023 Case Laws Income Tax

Addition towards unrecorded turnover - transaction of buy / sale in Paddy Basmati through National Spot Exhange Ltd. (NSEL) - The assessee kept raising a claim before......
August 26, 2023 Case Laws Income Tax

TDS - u/s 194J and u/s 195 - payment by way of reimbursement to member companies, allowances paid to resident and non-resident personnel and payment to foreign agents -.....
August 26, 2023 Case Laws Customs

Adjudication of SCN after 25 years - about 30 years from the date of import - in the absence of Section 28(2A) of the the Customs Act, the adjudication proceedings have.....
August 26, 2023 Case Laws Customs

Undervaluation - Levy of Additional duty of Customs (CVD) on MRP basis - the goods were imported through different ports. That itself is a valid reason for the......
August 26, 2023 Case Laws Customs

Interest on delayed refund at notified rate of interest (6%) to the appellant - enhanced rate of interest - The Commissioner (Appeals) has relied on the decision of......
August 26, 2023 Case Laws Customs

Valuation of imported goods - hydraulic pumps - rejection of declared value - The impugned order has not offered any justification for acceptance of the compared imports....
August 26, 2023 Case Laws Customs

Valuation of imported goods - rejection of transaction value - Even if the waiver of SCN has been granted by the appellants in this case, still it was incumbent upon the....
August 26, 2023 Case Laws Insolvency and Bankruptcy

Withdrawal of application u/s 7 which was admitted - Acceptance of the One Time Settlement (OTS) - In view of the fact that CoC has not been constituted in pursuance of.....
August 26, 2023 Case Laws Service Tax

Delayed adjudication of show cause notice (about 12 years) - Meger of the assessee - There are no acceptable reason in facts or in law, which would make it possible for.....
August 26, 2023 Case Laws Service Tax

Non-adjudication of show cause notice issued 13 years back - Even in absence of the provisions of sub-section (4) (B) of Section 73, respondent no. 2 could not have......
August 26, 2023 Case Laws Service Tax

Liability to pay tax - Import of services - reverse charge mechanism (RCM) - the service of storage and warehousing has been received outside India. Hence, it is not......
August 26, 2023 Case Laws Service Tax

Rejection of the declaration filed by the appellant under VCES - The show cause notice in the present case is time barred and cannot be acted upon. Further, the Circular....
August 26, 2023 Case Laws Service Tax

Levy of Service tax - corporate guarantee - The appellant having received consideration against providing guarantee to its related company in the form of ‘corporate......
August 26, 2023 Case Laws Service Tax

CENVAT Credit - classification of input service - raising bills on the occupant towards the realization of electricity consumption charges - the classification or......
August 26, 2023 Case Laws Central Excise

Applicability of amendment to Rule 6 of the CENVAT Credit Rules, 2004 with retrospective effect - What was imperative was not issuance of a show cause notice but the......
August 26, 2023 Case Laws Central Excise

Recovery of CENVAT Credit - CIRP proceedings undergoing - adjudication has been undertaken without such claims being lodged in the insolvency proceedings under the......
August 26, 2023 Case Laws Central Excise

Suo-moto re-credit - duty paid twice - The appellant being law abiding assessee even though suo-moto credit was available to them, they had reversed the same on pointing....
August 26, 2023 Case Laws Central Excise

SSI exemption - affixation of brand name of another person - Firstly the bracelet cannot be said to be a component or part of wrist watches to be used as original......
August 26, 2023 Case Laws Central Excise

Classification of goods - chlorinated paraffin - It is a settled law that any clarification with regard to any Act will always have retrospective effect for the reason......
August 26, 2023 Case Laws Central Excise

Classification of goods - Neem Blended Organic Manure Gronimix - fertilizer or pesticide - only because the product Gronimix is made pre-dominantly by Neem, it cannot be....
August 26, 2023 Case Laws VAT and Sales Tax

Jurisdiction of AP VAT Appellate Tribunal - Poer to entertain the stay application pending appeal - it can be said that the incidental or ancillary power to pass......
August 26, 2023 Case Laws VAT and Sales Tax

Interest on delayed refund sanction - Merely because the Department had revised the order of the Appellate Assistant Commissioner would not mean the petitioner is not......
August 25, 2023 Case Laws Income Tax

Validity of Faceless Assessment - Penalty u/s 271(1)(c) - ignorance of an assessee as to his rights - The petitioner is a West Bengal Government aided college duly......
August 25, 2023 Case Laws Income Tax

Validity of Reopening of assessment - deduction claimed u/s 54 - In the ITR, the assessee clearly discloses the said sale consideration coupled with the deductions......
August 25, 2023 Case Laws Income Tax

Condonation of delay - delay of 498 days in filing the appeal by Revenue - Time has come to take drastic measures qua lethargy caused litigation delays, lest the chaos......
August 25, 2023 Case Laws Income Tax

Short Term Capital Gain - conversion of the Partnership Firms into Companies - Additions in the hands of partners - CIT (Appeals) correctly deleted the additions on......
August 25, 2023 Case Laws Income Tax

Revision u/s 263 - disallowance u/s 14A r.w.r. 8D - the assessee has not incurred any indirect expenses to earn the exempt income and ld. PCIT has not brought any......
August 25, 2023 Case Laws Income Tax

Penalty levied u/s. 272A(2)(e) - trust - failure to furnish return of income which it was obligated to file u/s 139(4A) - ITR could have been filed by the assessee trust....
August 25, 2023 Case Laws Income Tax

Assessment of income after denial of exemption u/s 11 - assessing the gross receipts of the assessee society as its income - AO directed to consider the assessee’s claim....
August 25, 2023 Case Laws Income Tax

Exemption u/s 11 - letting of “Dharmashala” for commercial activities by the assessee - Profit motive - Nothing is discernible, much less evidenced based on supporting......
August 25, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - non issue of notice issued u/s 143(2) - In absence of any notice issued u/s 143(2) after receipt of fresh return submitted by the......
August 25, 2023 Case Laws Income Tax

TP adjustment - international transaction - expenses - incurred wholly and exclusively for the purpose of business or not - In the present case, the AO, by applying......
August 25, 2023 Case Laws Customs

Denial of benefit of exemption - 100% EOU - it is an admitted fact that the item imported is used inside the container only for safe transportation and not for the......
August 25, 2023 Case Laws Customs

Exemption form Customs Duty - import of consignment of "Coking Coal" from Indonesia - random or systematic sampling - the department has not been able to justify the......
August 24, 2023 Case Laws GST

Jurisdiction to conduct audit - When a Section provides for periodical audit, the respondent having failed to conduct audit for all these years, suddenly cannot wake up.....
August 24, 2023 Case Laws GST

Violation of principles of natural justice - opportunity of hearing not given to petitioner before issuance of SCN - Relief granted subject to conditions - Revenue......
August 24, 2023 Case Laws Income Tax

Refund claim - Period of limitation - For the FY 2009- 10 being filed now - The entire problem could be resolved if the department avails of the provision under Section.....

1 ....17 18 19 202122 23 24 25........ 139

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: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

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 ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES