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 1251 to 1300 of 6917 Records

1 ....22 23 24 252627 28 29 30........ 139

August 11, 2023 Case Laws GST

Principles of natural justice - change of officer during the proceedings - The requirement that the succeeding Officer should put the assessee on notice is thus better......
August 11, 2023 Case Laws GST

Refund of ITC - inputs and input services utilized for the export - Certainly it was not open to the Assistant Commissioner to pass the impugned order which amounted to.....
August 11, 2023 Case Laws GST

Rejection of appeal on the ground of time limitation - sufficient cause for delay or not - When the bank account of the petitioner is freezed by the authorities, it is a....
August 11, 2023 Case Laws GST

Maintainability of appeal - compliance with the pre-deposit - the voluntary deposit as made under protest by the Petitioner under the provisions of sub-section (5) of......
August 11, 2023 Case Laws GST

Input tax credit - A registered person is not entitled to credit of input tax in respect of any supply of goods or services of both if tax is not paid to the Government.....
August 11, 2023 Case Laws GST

Reversal of ITC - the sale of alcoholic liquor for human consumption is a non-taxable supply under Section 2(78) of the GST Act, 2017 and subsequently is an exempt......
August 11, 2023 Case Laws Income Tax

Deduction u/s 36(1)(vii) - excess provision made in the accounts towards NPA - Tribunal was clearly in error in allowing the appeal preferred by the assessee through a......
August 11, 2023 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - mandation to issue notice u/s 148 - The reassessment proceedings can only commence once notice under Section 148 of the Act....
August 11, 2023 Case Laws Income Tax

Agriculture Income - genuineness and proof of agricultural activities - During hearing of appeal as raised very specific question that how, much agriculture land is......
August 11, 2023 Case Laws Income Tax

Set-off of the TDS against tax demand which was never deposited by the assessee acting as employer of himself - The assessee is not entitled to any claim of set-off of......
August 11, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Estimation of income on bogus purchases - Once the quantitative details of purchases and the corresponding quantitative sales have not been......
August 11, 2023 Case Laws Income Tax

Disallowance of Provision for Warranty - Absence of scientific method adopted by the assessee - The assessee has submitted that the period of warranty is maximum for one....
August 11, 2023 Case Laws Income Tax

Nature of income surrendered during the course of survey u/s 133A - deemed income u/s 69 and 69A or business income - The surrender on account of advances were relating.....
August 11, 2023 Case Laws Customs

Classification of imported goods - snow goggles supplied to the Indian Army - The goods are meant for protection of eyes in snowy region and not protection of eyes from.....
August 11, 2023 Case Laws Customs

Valuation of imported goods - Related party transaction - import of foreign base supplier namely Oman India Fertiliser Company, Oman (OMIFCO) - It is apparent that the......
August 11, 2023 Case Laws Customs

Demand of Interest - It is clear that this is not a case where the Bank Guarantee has been encashed by the Department when the OIO was passed. The Security Deposit was......
August 11, 2023 Case Laws Customs

Seeking grant of anticipatory bail - import of Diamond - gross over valuation of goods or not - The prosecution is suspecting Money Laundering and Terrorist Financing......
August 11, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Resolution Plan - The Resolution Applicant having himself expressed not insist for assignment of Personal and Corporate Guarantees and to be continued with the......
August 11, 2023 Case Laws Insolvency and Bankruptcy

Seeking approval of the ‘Resolution Plan’ - rights of MSME - The Promotor being an MSME is given an opportunity under the Provisions of the Code to present a Plan. At......
August 11, 2023 Case Laws Service Tax

Rectification of mistake - mistake apparent of the face of record or not - The Tribunal in its original order dated 10th December 2018 have dealt with this decision and.....
August 11, 2023 Case Laws Service Tax

Refund of the Service Tax - parking charges - The legislature has used the words “land” and “vacant land” in accordance with the context, wherever applicable. When......
August 11, 2023 Case Laws Service Tax

Taxability of activity - weighment charges - It is found that weighment, by the appellants, is done to ensure that the declared quantity of grains is supplied by the......
August 11, 2023 Case Laws Central Excise

Exemption from payment of excise duty given to intravenous fluids - Mere addition of Boric Acid and Chlorocresol, that too in minimal proportion, would not alter the......
August 11, 2023 Case Laws VAT and Sales Tax

Classification of goods - milk cream - A scientific or technical meaning of the term ‘milk cream’, as is sought to be projected by the assessee, should not be adopted......
August 10, 2023 Case Laws GST

Recovery of dues from the partners of the partnership firms - Service of the other - the petitioners have filed the appeals only after the orders of recovery have been......
August 10, 2023 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - Valid approval u/s 151 or not? - If only PCIT had read the report carefully, he would have never come to the conclusion......
August 10, 2023 Case Laws Income Tax

Condoning the delay in filing the refund application - Power of CIT to ascertain merit in the claim while considering the application for condonation of delay u/s 119 -.....
August 10, 2023 Case Laws Income Tax

Unexplained jewellery - The arguments raised on behalf of the Revenue on the basis of reference to Section 110 of the Evidence Act, which provides that where a person is....
August 10, 2023 Case Laws Income Tax

Addition u/s. 69B - penny stock - mere suspicion that the assessee has invested in alleged penny stock scrip cannot be made basis of addition u/s. 69B of the Act. In the....
August 10, 2023 Case Laws Income Tax

Assessment of trust - healthcare / medical services - surplus out of Pharmacy store - charitable activity u/s 2(15) - the income accrued from Pharmacy store is......
August 10, 2023 Case Laws Income Tax

Addition u/s 69A - cash seized from the residence of the assessee - the availability of cash should not have been doubted as unexplained. It is also pertinent to mention....
August 10, 2023 Case Laws Income Tax

Determination of value of royalty through a Valuation Report of an expert - In case, AO was not satisfied or convinced with the Valuation Report of the expert valuer,......
August 10, 2023 Case Laws Customs

Classification of roasted areca nut / betel nut (whole/cut/split) - Roasted betel/areca nut having been specifically classified under CTH 2008 19 20, the attempt to......
August 10, 2023 Case Laws Insolvency and Bankruptcy

Rights of promoters - Failure to fulfill the obligation of construction of flats - the Promoters cannot derive any benefit out of the order of the NCLAT which is a......
August 10, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Demand of VAT - Validity of impugned assessment orders, assessment notices and demand notice - As per the position of law declared in the case of Ghanshyam......
August 10, 2023 Case Laws Insolvency and Bankruptcy

Admission of application for CIRP - Period of limitation - An admission, is the best peace of evidence, which can be used against the Maker, and this can be taken......
August 10, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Legality of admitting Section 7 Application - Existence of Financial Debt - Scope of Article of association - Delegation of power to Directors / Borrowing Powers.....
August 10, 2023 Case Laws Service Tax

Levy of Service tax - declared services or not - penal interest and bouncing charges - The impugned order holding that penal interest and bouncing charges received by......
August 10, 2023 Case Laws Central Excise

Classification of service - photography service or not - the activity undertaken by the appellant for preparation of Election Photo Identity Card, does not qualify under....
August 10, 2023 Case Laws VAT and Sales Tax

Default in payment of Tax by the Company - Charge levied on personal properties of Directors (for default of company) - the attachment of the properties is beyond the......
August 10, 2023 Case Laws Indian Laws

Condonation of delay in filing the response to notice - Dishonour of Cheque - There was no prayer for condonation of delay in present complaint. But foundation is there.....
August 10, 2023 Case Laws Indian Laws

Dishonour of Cheque - insufficiency of funds - The Session Judge totally overlooked the fact that Sec 139 N.I Act clearly includes a presumption that there exists a......
August 9, 2023 Case Laws Income Tax

Validity of manual revised returns filed - scheme of demerger approved - scheme of arrangement approved by NCLT required Petitioner and Hind Lamps to file revised......
August 9, 2023 Case Laws Income Tax

TP Adjustment - MAM for Royalty payment - Having accepted the TNMM method as the most appropriate, it was not open to the TPO to subject only one element, i.e, payment......
August 9, 2023 Case Laws Income Tax

Rejection of Grant of registration u/s 12(A)(a) - genuineness of the objects of assessee-Trust - Tribunal has rightly come to the conclusion that while considering the......
August 9, 2023 Case Laws Income Tax

Unexplained cash credit - Gifts receipts from Mother - it would not be correct to conclude that the gift deed was an afterthought since the aforesaid transfers were made....
August 9, 2023 Case Laws Income Tax

Bogus Short term capital loss - accommodation entry transactions - No ambiguity in the sale and purchase of shares through the SEBI brokers - Assessee had purchased the.....
August 9, 2023 Case Laws Income Tax

Penalty u/s 271(1)(b) - notice issued but not served - Simply penalty has been imposed by considering that the notices were issued. In our view, service of notice is......
August 9, 2023 Case Laws Income Tax

Addition u/s 68 - unsecured loans received from various parties - the amount was not credited during the year under consideration, as such the same was carried forward......
August 9, 2023 Case Laws Income Tax

Addition on interest expenditure - principle of “consistency” - interest in the nature of penalty - when on identical facts, the Department has not made any disallowance....

1 ....22 23 24 252627 28 29 30........ 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