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 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

Home

Highlights / Annotations / Catch Notes For August

Home Highlights August

Filter:

Showing 1301 to 1350 of 6917 Records

1 ....23 24 25 262728 29 30 31........ 139

August 9, 2023 Case Laws Income Tax

Addition of deposit into bank during demonetization period u/s 69A - The amount was kept by assessee-company for meeting the requirement of expenses and contingency as......
August 9, 2023 Case Laws Customs

Violation of principles of natural justice - Scope of the order of the Tribunal - The Tribunal has not considered paras 5 and 6 of the Commissioner Appeal’s order in......
August 9, 2023 Case Laws Customs

Seeking grant of Anticipatory Bail - evasion of Customs Duty - running dummy entities through untrained and random individuals - Unless the applicant appears before the.....
August 9, 2023 Case Laws Customs

Maintainability of appeal - failure to make pre-deposit of duty amount in terms of section 129E - If the appellant wants to avail the remedy of filing the statutory......
August 9, 2023 Case Laws Income Tax

Addition u/s 69 - bogus LTCG - Penny Stock purchases - Overall facts on record and the nature of transaction clearly indicate that this transaction basically falls under....
August 9, 2023 Case Laws Customs

Confiscation - Determination of classification - It is the settled position of law that in cases where classification of goods is involved, confiscation by......
August 9, 2023 Case Laws Companies Law

Oppression and Mismanagement - seeking to grant waiver to the Petitioners in order to enable them to file application u/s 241 - The deemed waiver, which has been......
August 9, 2023 Case Laws Money Laundering

Remand in favour of the investigating agency - The learned Solicitor General is right in his submission that apart from the fact that the word “custody” is different......
August 9, 2023 Case Laws Central Excise

Classification of goods - CMO (Crude Mineral Oil) Residue - It is on record that CMO residue is obtained as remnant on distillation of crude oil, which is specifically......
August 9, 2023 Case Laws VAT and Sales Tax

Refund claim - illegal deduction and recovery from the contractors - The Railways had made a deduction on the ground that it is a works contract; which are negatived.......
August 9, 2023 Case Laws Indian Laws

Professional Negligence - abetting in evasion of Central Excise and Customs duties - Removal of Chartered Accountant (CA) from the list of Members for a period of three.....
August 9, 2023 Case Laws Indian Laws

Dishonour of Cheque - condonation of delay - It is well settled principle of law that the case should be decided on its merits rather than technicalities. As there is......
August 8, 2023 Case Laws GST

Condonation of delay in filing appeal - Since the limitation for filing appeals is prescribed under Section 107(4) of the Tripura State Goods and Services Tax Act, 2017.....
August 8, 2023 Case Laws GST

Reimbursement of GST in respect of the works contract - Scope of tender / agreement - Since the petitioner was required to make a quote excluding the GST amount, it is......
August 8, 2023 Case Laws GST

Cancellation of registration of petitioner - vague SCN - Apart from making a bald allegation that it had been obtained by means of fraud and wilful misstatement, no......
August 8, 2023 Case Laws GST

Input Tax Credit - Capital goods - motor vehicle - authorized car dealer - if the applicant is retaining the vehicle for his workshop as replacement vehicle as mentioned....
August 8, 2023 Case Laws Income Tax

Penalty u/s 271C - period of limitation to issue notice - A careful perusal of the second limb would show that the legislature has provided a limitation of six months,......
August 8, 2023 Case Laws Income Tax

Capital gain computation - deduction of indexed cost of improvement - amount paid by the appellant to the erstwhile owners requires to be allowed under the head “cost of....
August 8, 2023 Case Laws Income Tax

Income taxable in India - salary derived from Tanzania - resident but not ordinarily resident in India - eligibility of Relief u/s 90 - the salary is earned outside......
August 8, 2023 Case Laws Income Tax

Registration u/s 10(23C) - CIT cancelled the registration - it is established that the occurrence of one or more ‘specified violations’ is sine qua non for cancellation.....
August 8, 2023 Case Laws Income Tax

Correct head of income - treatment of gain on sale of shares in joint venture as capital gain or business income - CIT(A) while upholding the disallowance of set off of.....
August 8, 2023 Case Laws Income Tax

Validity of assessment u/s 153A - Document Identification Number (DIN) - the assessment order when considered establish that DIN was not generated prior to uploading the....
August 8, 2023 Case Laws Income Tax

Addition on account of difference in amount with entries in ITS statement - when a fact is denied specifically on affidavit before any quasi judicial authority,......
August 8, 2023 Case Laws Income Tax

Penalty proceedings u/s. 270A - Additions made u/s 43CA r.w.s. 56 (2) (x) i.e. deeming sections - There is not even a whisper as to which limb of section 270A of the Act....
August 8, 2023 Case Laws Customs

Provisional release of the goods - Water Melon Seeds - prohibited goods or restricted goods - the Watermelon seeds are restricted goods but they cannot be treated as......
August 8, 2023 Case Laws Customs

Classification of imported goods - Computer Systems with modifications for enhancement of gaming - it is amply clear that such ‘video game consoles’ and ‘video game......
August 8, 2023 Case Laws Customs

Valuation of imported goods - The contentions of the appellant that where more than one price are available as the contemporaneous prices, the lowest of the prices has......
August 8, 2023 Case Laws Customs

Revocation of Customs Broker License - Mis-declaration of goods - When the appellants have not been engaged as a customs broker in the aforesaid transaction, there can......
August 8, 2023 Case Laws Customs

Levy of penalty u/s 112 (b) of the Customs Act, 1962 - Smuggling - gold biscuits of foreign origin - demand merely on the basis of the statements of the employees of the....
August 8, 2023 Case Laws Insolvency and Bankruptcy

Preferential Transactions - Validity of impugned order - error in accepting the conclusions in Forensic Report - the Transactions that took place between the period from....
August 8, 2023 Case Laws Service Tax

Entitlement to a reward under the Reward to informers - The minutes show complete non application of mind on the prayer made by the appellant. It is well settled that if....
August 8, 2023 Case Laws Service Tax

Denial for petitioner’s claim for interest on refund sanctioned - Period beyond 3 months - The authority erred in holding that the petitioner’s letter dated 07.02.2023,.....
August 8, 2023 Case Laws Service Tax

Belated adjudication of SCN - Recovery of Service Tax - A substantial delay and inaction on the part of the department to adjudicate the show cause notice would......
August 8, 2023 Case Laws Service Tax

Classification of services - Broadcasting Services or not - The permission letters submitted before the competent authority for issuing licence shows that these channels....
August 8, 2023 Case Laws Central Excise

Clandestine Removal - Demand based on Balance Sheet / Profit and loss account figures - There must be some positive evidence brought on record to substantiate the......
August 8, 2023 Case Laws Indian Laws

Dishonour of Cheque - misuse of blank cheque or not - Both the courts below concurrently found that the cheque in question was issued towards the legally enforceable......
August 8, 2023 Case Laws Indian Laws

Defamation - false entry in CIBIL - Section 23 of the CIC Act provides for offences and penalties if any false entry is made by any person in any written or other......
August 7, 2023 Case Laws GST

Seeking grant of bail - Evasion of tax - Being a family man having responsibilities, clean antecedents and fixed abode, it is unlikely that he poses any flight risk......
August 7, 2023 Case Laws Income Tax

Revision u/s 263 - ‘anonymous donation’ receipts - the assessee had furnished record of the identities indicating name and address of persons making the contributions.......
August 7, 2023 Case Laws Income Tax

Income accrued in India - Taxability of foreign income in India - Royalty receipt - Only difference is that it relates to royalty under India- Switzerland DTAA, and......
August 7, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Taxability of “cloud service fee” received by the assessee from customers in India - the payments received by the assessee......
August 7, 2023 Case Laws Income Tax

Income from other sources u/s 56 or unexplained cash receipts u/s 69A - when the amounts received in cash against the same transaction of sale of flats which have not......
August 7, 2023 Case Laws Income Tax

Validity of the assessment order passed u/s 147 r.w.s. 143(3) - post search assessment - in the case on hand the pending reassessment proceedings u/s 147 got abated by......
August 7, 2023 Case Laws Income Tax

Allowable business expenses - There is difference between commencement of the business and setting off of the business. All the expenses incurred pre-commencement are to....
August 7, 2023 Case Laws Income Tax

TP adjustment - The issue of related party transactions in customs data would equally apply to any other public data as well. In the absence of complete details of the......
August 7, 2023 Case Laws Insolvency and Bankruptcy

Application filed under Section 9 of the IBC, 2016 rejected - rejection on the ground that it does not fulfil the threshold as prescribed under Section 4 proviso where......
August 7, 2023 Case Laws Central Excise

Reversal of CENVAT Credit - input or not - Electrode Carbon Paste is used inside the furnace - the appellant has correctly taken Cenvat credit on Electrode Carbon Paste,....
August 5, 2023 Case Laws GST

Cancellation of GST registration - while issuing show cause notice for cancellation of Registration, necessary documents were not supplied and the notice is cryptic. It.....
August 5, 2023 Case Laws GST

Seeking release of conveyance and the goods - It is evident that it is after issuing MOV 1 and 2, the first respondent had issued the show cause notice in GST MOV-10 u/s....
August 5, 2023 Case Laws GST

Enhancement in the rate of GST - There shall be a direction to the first respondent to pass appropriate orders for making suitable budget allocation for reimbursing the.....

1 ....23 24 25 262728 29 30 31........ 139

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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: 's Revision: Hospital receipts verified, partial refunds & fees paid s...

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 ...

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 ...

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

↑Top