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 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 Customs duty dispute: Imported goods classified as... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI Relaxations for employee benefit trusts, aligned... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Phased rollout of quality standards for low-voltage... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... 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 1351 to 1400 of 6917 Records

1 ....24 25 26 272829 30 31 32........ 139

August 5, 2023 Case Laws Income Tax

Income accrued in India - fees for technical service (FTS) - Payment for certification of Diamonds - Mere rendering of services cannot be roped into FTS unless the......
August 5, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition on account of the ALV of vacant commercial/self-occupied assets - The issue involved was debatable at the relevant point in time, which.....
August 5, 2023 Case Laws Income Tax

Deduction u/s 80IC - interest received on a fixed deposit - Insofar as Appellant is concerned that the AO could not have, in such circumstances, treated the interest......
August 5, 2023 Case Laws Income Tax

Correct head of income - receivables / debtors found during the course of survey u/s 133A - business income or deemed income u/s 69 - Applicability of higher rate of tax....
August 5, 2023 Case Laws Income Tax

Tax on the income received from the international voyage of vessel - The stand of the Revenue that the assessee has not paid the taxes in Singapore appears to be......
August 5, 2023 Case Laws Income Tax

Disallowance of claim of ‘surrender right fee’ - allowable business expenditure or not? - the assessee was not able to get necessary approvals and clause 3.4 provided......
August 5, 2023 Case Laws Income Tax

Revision u/s 263 - MAT - tax credit u/s. 115JAA allowed - The inclusion of tax credit for AYs. 2008-09 and 2009-10, available since 26.6.2020, would decrease, but not......
August 5, 2023 Case Laws Income Tax

Addition on account of valuation of stock - AO has no power to scrutinize the return submitted by the assessee to the commercial tax department which has been accepted......
August 5, 2023 Case Laws Income Tax

Characterization of receipts - correct head of income - Surrender proceeds of the ULIP - the above mentioned policy will come under the purview of ‘capital asset’ as per....
August 5, 2023 Case Laws Income Tax

Condonation of delay - delay of almost 318 days - There is no culpable negligence or mala fide on the part of the assessee in delayed filing of the present appeal and he....
August 5, 2023 Case Laws Customs

Rebate claim - Export of goods through merchant exporter - rejection on the ground of unjust enrichment - The Appellate Authority had also accepted that in claims of......
August 5, 2023 Case Laws Customs

Method of Valuation for payment of Counter Vailing Duty (CVD) - Section 4 or 4A of CEA? - The department has not doubted that the import is for sale to the RGKUT. This......
August 5, 2023 Case Laws Customs

Undervaluation of imported goods - rejection of declared value - If any condition of the contract is contravened, it is for the contracting parties to settle among......
August 5, 2023 Case Laws Customs

Revocation of their Customs Broker Licence - allowing others to use its password / logins and allowing to misuse of IEC of another person, to smuggle huge value of......
August 5, 2023 Case Laws Insolvency and Bankruptcy

CIRP - company under liquidation - Fraudulent transaction - Sale Deed executed by the Corporate Debtor in favour of the Respondent, with regard to the immovable property....
August 5, 2023 Case Laws VAT and Sales Tax

Levy of VAT - Deemed sale - ATM Management Services - the transaction is a pure service transaction not entailing any transfer of property of goods or effective control.....
August 5, 2023 Case Laws Service Tax

Classification of services - The respondent’s role is to execute the conduct of exams by providing necessary manpower, expertise, infrastructure etc. as stipulated in......
August 5, 2023 Case Laws Service Tax

Liability of service tax - reverse charge mechanism - overseas banks has deducted certain bank charges from the export realization of the appellant’s export - Even......
August 5, 2023 Case Laws Service Tax

Exemption from payment of service tax - export of service - business auxiliary service (BAS) - It is evident that not only had the appellant rendered ‘export of......
August 5, 2023 Case Laws Central Excise

Refund of accumulated CENVAT credit - Closure of factory - it is opined that the refund can not be allowed - AT
August 5, 2023 Case Laws Indian Laws

Dishonour of Cheque - order passed by the Appellate Court suspending the sentence imposed by the trial Court under Section 138 of the Negotiable Instruments Act,1881(NI.....
August 5, 2023 Case Laws Indian Laws

Dishonour of Cheque - insufficient funds - meeting the standard of “preponderance of probability”, and not mere possibility - Summary judgements under Order 37 should......
August 4, 2023 Case Laws GST

Power / Jurisdiction to attach bank accounts - No order u/s 83 of the CGST Act can be passed by any officer other than the Commissioner and this can be done only if he......
August 4, 2023 Case Laws GST

Condonation of delay of 40 days in filing appeal - Considering the fact that the petitioner is a small-time trader, who wishes to challenge the order passed on......
August 4, 2023 Case Laws GST

Principles of natural justice - petitioner was given fifteen days time to respond and also to come for a personal hearing - There is no merits in the present writ petition - HC
August 4, 2023 Case Laws Income Tax

Revision u/s 263 - Deduction u/s 80I - what the learned tribunal ought to have noted is that whether the assessing officer/PCIT can revisit the claim which was accepted.....
August 4, 2023 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - opportunity of being heard by assessee by issuing the show cause notice u/s 148A(b) need to be given - The minimum seven......
August 4, 2023 Case Laws Income Tax

Exemption u/s 10(23C)(via) - Solely for philanthropic purposes and not for the purpose of profit - There is nothing wrong if the bonus is paid to the members of the......
August 4, 2023 Case Laws Income Tax

Revision u/s 263 - allowability of sales promotion incentive which was admittedly not subjected to TDS under section 194H - We fail to understand how the AO has allowed.....
August 4, 2023 Case Laws Income Tax

Penalty u/s 271B - late filing of Tax Audit Report in Form 3CA - The record shows the same to have been obtained on 26.2.2018. The question of explaining the delay by......
August 4, 2023 Case Laws Income Tax

Exemption u/s 11 - Charitable Purpose - Plastic Waste Management - Expenditure of multi-layered plastic collection and disposal charges for members are the only major......
August 4, 2023 Case Laws Income Tax

Addition of amounts recoverable from members - development rights in property - The expenditure towards the entire redevelopment should be borne by the assessee......
August 4, 2023 Case Laws Income Tax

TP Adjustment - corporate guarantee given by the assessee company to its AEs - the corporate guarantee commission is an international transaction and should be charged @....
August 4, 2023 Case Laws Customs

Allegations of corruption against a Customs Appraiser - The standard of proof, the objectives of the two proceedings are different. Thus the above contention of the......
August 4, 2023 Case Laws Customs

Absolute confiscation of seized gold - There was no reasonable belief with the DRI officers at the time of detaining/seizing the gold from appellant, the onus was upon......
August 4, 2023 Case Laws Customs

Parallel proceedings - Levy of penalty u/s 112(b) of Customs Act, 1962 on the appellant who was a co-noticee in show cause notice - adjudication order was already passed....
August 4, 2023 Case Laws SEBI

Violation of Regulation 11(1) of the SAST Regulations - Non issue of open offer as warrants were converted into shares - the appellants who acquired the warrants on 12th....
August 4, 2023 Case Laws SEBI

Order directing SEBI to appoint another Whole Time Member (WTM) - Settlement of dispute - Delegation of Statutory and Financial Powers - SEBI directed to appoint another....
August 4, 2023 Case Laws SEBI

Delay in the initiation of the proceedings by SEBI - Even though there is no period of limitation prescribed in the Act and the Regulations for issuance of a show cause.....
August 4, 2023 Case Laws Insolvency and Bankruptcy

Approval of the Resolution Plan challenged - challenged on the ground that as per the Resolution Plan, only 0.13% has been earmarked towards Government dues, and the......
August 4, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT rejected the application - It is settled law that what has to be seen is whether a dispute raised is spurious or genuine. Keeping in view the......
August 4, 2023 Case Laws Insolvency and Bankruptcy

CIRP Proceedings against the Personal Guarantors - the ‘Adjudicating Authority’ / ‘Tribunal’, has ‘jurisdiction’, to ‘entertain’/’initiate’, the ‘Insolvency Proceedings’....
August 4, 2023 Case Laws Service Tax

SSI Exemption - use of brand name of another person - Commission Agent Service - it can be seen that Commission Agent service provided by the appellant cannot be treated....
August 4, 2023 Case Laws Service Tax

Wrong classification of services availed by the appellant - demand of service tax under reverse charge mechanism (RCM) - payments made to foreign vendors for repair......
August 4, 2023 Case Laws Central Excise

Method of valuation - It is observed that the adjudicating authority has wrongly interpreted the Board Circular. As per the Circular, when there is independent sale......
August 4, 2023 Case Laws VAT and Sales Tax

Classification of commodities - rate of tax - Clohex - Clohex Plus - A product used mainly in curing or treating ailments or diseases and containing curative......
August 4, 2023 Case Laws Central Excise

Reversal of Cenvat credit lying unutilized in respect of ADE(T&TA) in terms of transitional provision of Rule 11(3)(ii) of the Cenvat Credit Rules, 2004 - Rule 11(3) of.....
August 3, 2023 Case Laws GST

Reversal of Input Tax Credit - ITC denied since the detail of the supplier is not reflecting in GSTR 1 of the supplier. - The appellant had pointed out that they are in.....
August 3, 2023 Case Laws GST

Maintainability of appeal - The Commissioner (Appeal) was not justified in deciding the matter on merits after having come to a conclusion that the appeal is to be......
August 3, 2023 Case Laws GST

Blocking their Input Tax Credit (ITC) - The effect of the order u/r 86A of the CGST Rules of 2017 would be that the petitioners/assessees would not be entitled to avail.....

1 ....24 25 26 272829 30 31 32........ 139

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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: Stock damaged in recent floods

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...

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 ...

↑Top