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 1801 to 1850 of 6917 Records

1 ....33 34 35 363738 39 40 41........ 139

August 9, 2022 Case Laws GST

Issuance of separate SCN with respect to same search and seizure operation - two proceedings by two authorities of GST department - it is unbelievable that two (not......
August 9, 2022 Case Laws GST

Inadvertent error in applying for the e-way bill - There appears no doubt to the genuineness of the explanation furnished by the assessee that the mistake was......
August 9, 2022 Case Laws GST

Rejection of revocation of the cancellation of the registration - the arbitrary exercise of power cancelling the registration in the manner in which it has been done has....
August 9, 2022 Case Laws GST

Validity of summary SCN - The notices under section 73(1) of the Act of 2017 at Annexure-1 of the respective writ petition is in the standard format and neither any......
August 9, 2022 Case Laws GST

Right to file an appeal - whether a person who opts to make payment in terms of Clause (a) of Sub-Section (1) of Section 129 of the CGST Act / SGST Act to get......
August 9, 2022 Case Laws GST

GST on works contract - estimation of value - contract period was extended beyond 01.07.2017 - the task of determining the differential GST, i.e. segregating labour,......
August 9, 2022 Case Laws GST

Seeking grant of anticipatory bail - allegation of availment of fraudulent ITC from fictitious firms and passing on the said fraudulent ITC with an intention to evade......
August 9, 2022 Case Laws Income Tax

Gift u/s 56(2) (vii) - scope of term relatives u/s 2(41) - Grant of exemption from income tax on gifts received - relatives as defined under Section 2(g) of the Senior......
August 9, 2022 Case Laws Income Tax

Waiver of interest under Section 234B and 234C - Non deduction of TDS by the payer - prior to the financial year 2012-13, the amount of income-tax which is deductible or....
August 9, 2022 Case Laws Income Tax

TP Adjustment - selection of MAM - Tribunal held that resale price method adopted by the assessee in determining its ALP of international transactions with AE, is not......
August 9, 2022 Case Laws Income Tax

Application before the settlement commission - The writ petition was pending when the Settlement Commission was abolished and Interim Board was brought into operation.......
August 9, 2022 Case Laws Income Tax

Revision u/s 263 - Capital gain on property of the respective HUFs or respective individual assessee's - Merely because land is divided, with a view to avoid family......
August 9, 2022 Case Laws Companies Law

Permanent stay of winding up proceedings - Company failed to pay the debts - going concert - BIFR sanctioned the scheme of revival - This court cannot lose sight of the.....
August 9, 2022 Case Laws Income Tax

Capital capital computation - expense deductible u/s 48 - payment made to a person who helped the assessee in obtaining favorable decision in her favour - it is......
August 9, 2022 Case Laws Direct Taxes

Benami transactions - matter was heard by one authority and the judgment was pronounced by another authority - A writ is maintainable when there is a right. In the......
August 9, 2022 Case Laws SEBI

Offence under SEBI - Whether SEBI is required to disclose documents in the present set of proceedings? - The approach of SEBI, in failing to disclose the documents also.....
August 9, 2022 Case Laws SEBI

Manipulation of share price - guilty of violating provisions of Section 12A (a), (b), (c) of the SEBI Act - The securities market deals with the wealth of investors. Any....
August 9, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - If IBC is purely used for the purpose of Debt Recovery, particularly when the amounts due are small, and the Company is a solvent entity and is a......
August 9, 2022 Case Laws Indian Laws

Dishonor of Cheque - the complaint was dismissed on the ground that it has been filed prematurely - the complaint which has not proceeded further in view of the fact......
August 8, 2022 Case Laws GST

Input Tax Credit - Credit disallowed on the ground being that the party with whom the assessee had transaction is non-existing at the declared place of business and the.....
August 8, 2022 Case Laws GST

Project is falling under "other than On-going Projects" - New project or not - The Notification No. 03/2019 makes a distinction between ‘Ongoing project’ in clause (xx).....
August 8, 2022 Case Laws GST

Profiteering - Construction service - This Authority lands that the Respondent has denied the benefit of ITC to the buyers of his flats/customers in contravention of the....
August 8, 2022 Case Laws GST

Profiteering - construction service - Respondent had not passed on the benefit of Input Tax Credit (ITC) - The Authority finds that, had the Respondent excluded the land....
August 8, 2022 Case Laws Income Tax

Unexplained deposit of cash in the saving bank account of the assessee - assessee has took different stand before the CIT(A) and explained the source of deposit as......
August 8, 2022 Case Laws Income Tax

Addition u/s. 69A r.w.s. 115BBE - unexplained cash deposits during demonetization out of income declared u/s. 44AD - it can be seen that the returns for the Assessment......
August 8, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - addition u/s 40A ignored by AO - expenses have been incurred in cash exceeding Rs. 20,000/- per day - AO is expected to examine the provisions.....
August 8, 2022 Case Laws Income Tax

Correct head of income - Gain on sale of shares - nature of purchase of shares either as “investment” or “stock-in-trade” - AO has not given any clear cut finding that......
August 8, 2022 Case Laws Customs

Delay in adjudication of SCN - 24 years - Jurisdiction to demand duty u/s 28 of the Customs Act, 1962 - The action, which is unfair, and in violation of principles of......
August 8, 2022 Case Laws Customs

Liability of interest in terms of Section 28AB and Notification - When notice under Section 28 itself has not been issued in this case, the question of determination of.....
August 8, 2022 Case Laws Customs

Refund of the security amount once the EODC is issued - time limit for filing the refund application is six months from the date of clearance of goods - The petitioner......
August 8, 2022 Case Laws Customs

Seeking release/return the detained Gold Bangles - Baggage Rules (no concealment in the body or luggage) - Section 125 of the Customs Act, 1962, gives rights to the......
August 8, 2022 Case Laws Customs

Duty Free Entitlement Scheme - re-validation of the licence as well as bond waiver - This court is of the opinion that when there is specific instruction by way of......
August 8, 2022 Case Laws Customs

Exemption from Customs Duty - actual user condition - imports of Polyester lining material - the delay of over a decade here, especially when genuine efforts have been......
August 8, 2022 Case Laws Customs

Valuation of Vessel - Whether the transaction value of the vessel is to be priced mentioned in the original MOA or the reduced price indicated in the addendum? - the......
August 8, 2022 Case Laws Customs

Levy of penalty under Regulation 18 of CBLR 2018 on the appellant-CHA - revocation of customs broker license - simply assisting the customs as a witnesses or otherwise......
August 8, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application - NCLAT quashed the proceedings - Financial Creditors - Period of limitation - An acknowledgement made in writing......
August 8, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - Date of default / NPA is 14 years old - ongoing default of the corporate debtor under the NCD Facility and suspension of the.....
August 8, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - It is the case of the Appellant that the date of default of Non-Performing Assets (NPA) on 05.07.2014 and the Bank/ R2 has......
August 8, 2022 Case Laws Central Excise

100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not....
August 8, 2022 Case Laws Central Excise

Refund claim of unutilised CENVAT Credit - exports of goods - as per the notification claimant to take back the credit of the difference between the amount claimed and......
August 8, 2022 Case Laws Indian Laws

Unfair trade practices - failure to deliver possession of the apartment within the time - A consumer invoking the jurisdiction of the Commission can seek such reliefs as....
August 6, 2022 Case Laws GST

Profiteering - purchase of flat in Migsun Wynn - allegation of benefit of Input Tax Credit has not be passed on - The Respondent has benefited from the additional ITC to....
August 6, 2022 Case Laws GST

Profiteering - supply of construction service - it has been revealed from the DGAP's Report that the ITC as a percentage of the turnover that was available to the......
August 6, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Assessing Officer has considered the material by applying his mind to the information collected from the Central Excise Department......
August 6, 2022 Case Laws Income Tax

Validity of faceless assessment u/s 144B - denial of natural justice - As per the provisions of section 144B(7) in case of variation prejudicial to the assessee as......
August 6, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - Though there is a remedy to revise the return but if the assessee could not revised its return of income within the period prescribed,....
August 6, 2022 Case Laws Income Tax

Addition u/s 68 - Estimation of commission on accommodation entries - Though, it can be accepted that in case of accommodation entry provider only commission can be......
August 6, 2022 Case Laws Income Tax

Late Fee under section 234E - On careful perusal of the decision of Hon'ble Jurisdictional High Court in Rajesh Kourani [2017 (7) TMI 458 - GUJARAT HIGH COURT] we find......
August 6, 2022 Case Laws Income Tax

Addition u/s 68 - Unexplained cash credits - The assessee has not submitted any explanation/ evidences to satisfy the mandate of Section 68 - Even, statement of fact has....
August 6, 2022 Case Laws Income Tax

TDS u/s 195 - taxability of the receipts of University of Texas, USA - there was neither any patent/copyright used by the assessee against which the royalty was paid nor....

1 ....33 34 35 363738 39 40 41........ 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: 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