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 Income Tax Assessment Notice Issued by... 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 Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Excessive transport expenses deduction and TDS... TaxTMI Importer imports "Ground Colemanite (B2O3 40%)... TaxTMI Bank penalized for delayed reporting of high-value... 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 1951 to 2000 of 6917 Records

1 ....36 37 38 394041 42 43 44........ 139

August 1, 2022 Case Laws Income Tax

Rate of deduction of tax in the case of a non-resident who does not have a PAN - DTAA between India and Netherlands - It is not in dispute that assessee has not deducted....
August 1, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - denial of natural justice - order passed under Section 148A(d) - The legal principle that can be culled out from the aforementioned......
August 1, 2022 Case Laws Income Tax

Levy of penalty u/s 271D V/S 271E - alleged violation of section 269SS having received Rs.15.50 lacs, in cash from wife - allegation of default specified u/s. 269-T -......
August 1, 2022 Case Laws Income Tax

Rental income - Deduction u/s 24(b) - interest paid on the amount borrowed - the loan was not borrowed for the impugned Flat No.11. Assessee had claimed that the loan......
August 1, 2022 Case Laws Income Tax

Unexplained expenditure - The whole name of this price rigging mechanism was given as “screen management charges”. We are not concerned with the mechanism as well as the....
August 1, 2022 Case Laws Income Tax

Revision u/s 263 - issue of shares at a premium - As in present case, the valuation made by the assessee is not in accordance with Rule 11UA , as assessee tried to......
August 1, 2022 Case Laws Income Tax

Revision u/s 263 - Revenue recognition against advances received - It is the other party who makes the payment, who has not objected or had not made any claim against......
August 1, 2022 Case Laws Income Tax

Bogus LTCG - Addition u/s 68 - bogus penny stock transaction - suspicion v/s facts - disallowing the exemption u/s 10(38) - The assessee has demonstrated with......
August 1, 2022 Case Laws Customs

Project Import - De-registration of the contracts registered by petitioner - Delayed adjudication and new objection raised by the revenue after 30 years of re-export -......
August 1, 2022 Case Laws Customs

Validity of SCN - delivery of notices beyond the time limitation - the notice was served on them by hand on 03.04.2001. In such circumstances, the service of notice......
August 1, 2022 Case Laws Customs

Cancellation of the IEC - EPCG Scheme - levy of penalty - the learned Judge while disposing the writ petition filed by the appellant, challenging the order of......
August 1, 2022 Case Laws Customs

Rectification of mistake - Calculation of correct Fe content - Iron Ore Fines - The correct Fe content was required to be determined on the basis of the guidelines......
August 1, 2022 Case Laws Service Tax

Validity of order quashing the show cause notice (SCN) by the writ court - Recovery of service tax not levied or paid or short-levied or short-paid or erroneously......
August 1, 2022 Case Laws VAT and Sales Tax

Liability of tax - movement of capital goods from the petitioner’s unit in SEZ to DTA unit - the plea of lease arrangement under which capital goods are transferred from....
August 31, 2021 Case Laws GST

Classification of services - composite supply or not - services by way of construction of residential property is supplied along with the supply of 'other services' -......
August 31, 2021 Case Laws GST

Exemption from GST or not - activity of providing the hostel on the rent to various students by applicant - hostel fees charged per student per day is much less than......
August 31, 2021 Case Laws Customs

Revocation of Customs Brokers license - smuggling of Red Sanders - CESTAT set aside the proceedings on the ground of delay in inquiry - The Tribunal completely erred in.....
August 31, 2021 Case Laws Income Tax

Claiming Depreciation u/s 32 while claiming exemption u/s 11 - whether while computing income under section 11(1)(a) of the Income Tax Act, 1961, depreciation is not to.....
August 31, 2021 Case Laws Income Tax

Application under Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act). - Seeking Adjust/give credit to the amount paid by petitioner under the Income Declaration Scheme,......
August 31, 2021 Case Laws Income Tax

Rejection of Settlement application u/s 245C - allegation of Suppression of facts - Legislative intention is to ensure that the manner in which the income has been......
August 31, 2021 Case Laws Central Excise

Clandestine removal - cigarettes - In this case, the appellant has admitted the excess stock found during the course of investigation has been procured through illicit......
August 31, 2021 Case Laws Service Tax

Renting of immovable property service - The appellant entered into agreements with the film distributors under which the film distributors granted copyright license in......
August 31, 2021 Case Laws Income Tax

Revenue expenditure - interest expenses towards delayed payment of EDC external Development Charges to HUDA - - Not to be held as penal in nature u/s 37(1) - the......
August 31, 2021 Case Laws Income Tax

Assessment u/s 153A - belated return in response to notice u/s 153A - denying carry-forward of loss - it is undisputed that no assessment was pending as on the date of......
August 31, 2021 Case Laws Income Tax

Unexplained u/s.68 - un-explained cash credit addition - Huge amount withdrawn from bank - self made vouchers for expenses - AO observed that expenses were not supported....
August 31, 2021 Case Laws Customs

Mis-classification of imported goods - printed thermal paper rolls - Country of Origin Certificate - benefit of exemption as per N/N. 26/2000-Cus. - It is seen that the.....
August 31, 2021 Case Laws Income Tax

TP Adjustment - corporate guarantee forms an international transaction or not? - Explanation to Section 92B inserted vide the Finance Act, 2012 with retrospective effect....
August 31, 2021 Case Laws Income Tax

Revision u/s 263 - Assessee company is a private limited company and it is closely held and has raised share subscription from its own directors and their wives who are.....
August 31, 2021 Case Laws Income Tax

Condonation of delay - proof of reasonable cause for not filing the appeal in time before the CIT (Appeals) - Since the order was send at wrong address, the assessee was....
August 31, 2021 Case Laws Income Tax

Whether income of VCF shall be exempt only to the extent it is from the investment in venture capital undertaking ? - Exemption under section 10(23FB) and exemption......
August 31, 2021 Case Laws Central Excise

CENVAT Credit - capital goods - input services - capital goods installed in the Research & Development wing - Admittedly the Research and Development building is not the....
August 28, 2021 Case Laws GST

Seeking release of detained machinery - Expired E-Way bill - machines used in the business of dealing - detention on the ground that the excavator had no registration in....
August 28, 2021 Case Laws GST

Seeking grant of bail - generation of invoices without actual supply of goods - the enlargement of the petitioner on bail, at this stage, is likely to hamper the......
August 28, 2021 Case Laws GST

Seeking grant of Bail - issuance of fake invoices - In appropriate cases, the detention of the Petitioner for a longer period can be ordered, even if he has undergone......
August 28, 2021 Case Laws Income Tax

Exemption u/s 11 - Registration u/s 12AA denied - manipulative treatment of funds - at the stage of registration, the CIT exemption cannot deny the registration merely......
August 28, 2021 Case Laws Income Tax

Addition u/s 40A(2) - unreasonable professional fees to spouse - AO has not examined any details and has not given any valid reason and no comparable was brought on......
August 28, 2021 Case Laws Income Tax

Disallowance of expenses and interest - When the AO required the assessee to furnish the relevant details, it was the assessee who was at fault. - Neither the AO was......
August 28, 2021 Case Laws Income Tax

Understatement of income - treatment of lease transactions as sales transaction - The Income Tax Authorities has not doubted the legal effect of the lease deed (being......
August 28, 2021 Case Laws Income Tax

Addition of interest on overdue deposits - ascertained liability or not - Additions made in the rectification proceedings u/s 154 - when the Assessing Officer himself......
August 28, 2021 Case Laws Companies Law

Requirement to deposit Stamp Duty and Registration Fee - conversion of the petitioner from ‘Partnership Firm’ to ‘Limited Liability Partnership’ - Once there is no......
August 28, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT rejected the application - From the records it is clear that the loan amount has not come to the account of the Respondent Company. The......
August 28, 2021 Case Laws Service Tax

Delay in filing of appeal before the Commissioner (Appeals) - Non-Receipt of Order-in-original - Recovery of service tax - Even the SCN also not come to the notice of......
August 28, 2021 Case Laws Central Excise

Recovery of refund granted erroneously - It is settled legal position that inordinate delay in adjudication results into denial of principles of natural justice. In the.....
August 28, 2021 Case Laws Central Excise

Determination of aggregate Value - SSI Exemption - inclusion of value of goods destroyed in flood in the aggregate value of clearance or not - The value of such damaged.....
August 28, 2021 Case Laws Central Excise

Reversal of cenvat credit - inputs used for the output goods supplied to BHEL under exemption for Mega Project - Job-Work - When the appellant took suo-moto re-credit,......
August 28, 2021 Case Laws Central Excise

Interest on delayed refund - if Revenue is of the view that this amount could not be collected at that stage, the Revenue was free to refund the said amount but the......
August 28, 2021 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - There is no finding recorded by the learned courts below regarding service of legal notice upon the petitioner, much less....
August 28, 2021 Case Laws Indian Laws

Dishonor of cheque - maintainability of appeal - correctness of acquittal of accused - Allegation is that the complainant has misused the signed cheque which was kept in....
August 28, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - objections in reassessment proceedings - whether violation of procedures since the reopening of the assessment proved ? - correctness......
August 28, 2021 Case Laws Income Tax

Power of DRP to enhance the assessment u/s 144C(5) - The Dispute Resolution Panel being an Expert Panel, is bound to ascertain the correctness or otherwise of the Draft.....

1 ....36 37 38 394041 42 43 44........ 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