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 Excess Input Tax Credit penalty appeal dismissed... TaxTMI Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... 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 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 3051 to 3100 of 6917 Records

1 ....58 59 60 616263 64 65 66........ 139

August 20, 2019 Case Laws Income Tax

Bogus loss from client code modification (CCM) and stage- managing - when there is no such violation pointed out during the course of hearing that assessee’s broker......
August 19, 2019 Case Laws GST

Classification of supply - as per the definition of "person" under the GST Act, club/organization and member are distinct entities - the amount collected as membership......
August 19, 2019 Case Laws GST

GST registration for multiple companies from same address - There is no prohibition under GST law for obtaining GST registration to a shared office space or virtual......
August 19, 2019 Case Laws GST

Benefit of exemption (NIL rate) from GST - frozen seafood sold in packages to institutional customers, without bearing the brand name - even by removing the brand names.....
August 19, 2019 Case Laws Income Tax

Levy of interest on the default u/s 201 - failure to deduct TDS in respect of a company in liquidation - the appellant Bank was definitely an assessee in default in not.....
August 19, 2019 Case Laws Income Tax

Disallowance u/s 2(24)(x) r.w.s. 36(1)(va) - assessee shall within fifteen days of the close of every month pay the same to the fund such contribution and the expression....
August 19, 2019 Case Laws Income Tax

Interpretation of will - executor of the will had directed to distribute the money - to interpret the will in other fashion would be doing injustice to the intention of.....
August 19, 2019 Case Laws Income Tax

Revision u/s 263 - determination of assessee share as per will of father - the assessee had filed the copy of the last will and testament of his father, sale deed of the....
August 19, 2019 Case Laws Income Tax

Validity of assessment u/s 153C - incriminating material related to assessee - at the first instance, while calling upon the assessee to show cause as to why non compete....
August 19, 2019 Case Laws Income Tax

Genuineness of sale price of shares - transfer of same share at different price - a much higher price in the hands of Empee Sugars & Chemicals Ltd., was undoubtedly to......
August 19, 2019 Case Laws Income Tax

Condonation of delay in filing application for Revision u/s 264 - power of CIT delay could have been condoned for one assessment year viz., 2012-13 and both matters......
August 19, 2019 Case Laws Income Tax

Expenditure incurred for giving new look to the channel Aaj Tak - no doubt some enduring benefit will accrue to the assessee but giving a fresh look to the existing......
August 19, 2019 Case Laws Income Tax

Rectification u/s 154 - carry forward of the losses - consequential effect to be given by the AO of the reassessment order passed for the assessment year 2008-09 - there....
August 19, 2019 Case Laws Income Tax

Effect of not passing speaking order by CIT(A) - it was incumbent upon CIT(A) to pass a speaking order after proper appreciation of the facts before her and have to......
August 19, 2019 Case Laws Income Tax

Revision u/s 263 - additional depreciation - once on the basis of details and documents it is clear invoice were raised by the concerned supplier only after 01.04.2002......
August 19, 2019 Case Laws Income Tax

Bogus transaction relating to purchase of computer software from DSTPL - the allegation of the Assessing Officer that VAT has not been paid on the said transaction is......
August 19, 2019 Case Laws Income Tax

Penalty u/s 271G - failure to furnish documentation as required under the Rule 10D(1) and Section 92D(3) - the assessee had substantially complied with the directions of....
August 19, 2019 Case Laws Income Tax

Addition of delayed payment of employees’ contribution of EPF and ESI - paid before the due date of filing of return - the CIT(A) was duty bound to follow the binding......
August 19, 2019 Case Laws Income Tax

Disallowance of Club expenses - since, the nexus of the expenditure incurred at Clubs with its business was established by the assessee then in the absence of any......
August 19, 2019 Case Laws Income Tax

Weighted deduction @ 200% u/s 35(2AB) - once a certificate of approved issued by the competent authority that would be sufficient to hold that the assessee fulfills the.....
August 19, 2019 Case Laws Income Tax

TDS u/s 195 - payment towards 'fees for technical services' (FTS) - payment to the scientists who were non-resident Indians, residing in Switzerland - they have not......
August 19, 2019 Case Laws Income Tax

Registration u/s 12AA - generation of surplus - nothing is discernible from the records of the lower authorities which would irrefutably prove that generation of such......
August 19, 2019 Case Laws Customs

Condonation of delay in filing petition - The remarks of the Commissioner on the condonation application would not amount to rejection of the condonation application in.....
August 19, 2019 Case Laws Customs

Unconditional Release of imported goods - SCN not issued within 6 months of detention of goods - scope of the second proviso to Section 110(2) of Customs Act - since the....
August 19, 2019 Case Laws Customs

Levy of rent or demurrage for consignment - Used Dialysis Machine with supplies and accessories - for all practical purposes, writ petitioner is providing free medical......
August 19, 2019 Case Laws Insolvency and Bankruptcy

RP direction to ONGC(R1) to supply of Natural Gas to Corporate Debtor - when supply of gas by Rl to the Corporate Debtor does not fall within the ambit of Section 14 of.....
August 19, 2019 Case Laws Insolvency and Bankruptcy

Admissibility of application - initiation of CIRP - before the admission of the application, the Respondent was ready with the draft against dues - However, the......
August 19, 2019 Case Laws Insolvency and Bankruptcy

CIRP cannot be initiated against the Company when it is prepared to pay or settle the claim of the Petitioner.
August 18, 2019 Case Laws Income Tax

Taxability of interest income from short term fixed deposits - funds were deposit in the bank for a short period for the purpose of utilizing the same in the project and....
August 18, 2019 Case Laws Customs

Release of imported Consignments - Peas and Dhall - since the relevant date for reckoning the import of the consignments of peas is the date of Bill of Lading - the......
August 17, 2019 Case Laws Income Tax

Addition on account of unexplained source of investment - seller declared higher price of sales value - cross examination - when the statement of the seller is solely......
August 17, 2019 Case Laws Income Tax

Taxability of notional rent - company having large registered office and does not have any other property - there is a statutory requirement under the Companies Act to......
August 17, 2019 Case Laws Income Tax

Bogus LTCG - addition u/s 68 - denial of exempt u/s 10(38) - AO has nowhere in the assessment order referred to any material which can prove the complicity of assessee......
August 17, 2019 Case Laws Income Tax

Taxability of compensation for giving-up of the litigation for land - right to sue - there could not be any transfer of a "right to sue" under Indian Law and any capital....
August 17, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - transfer of case u/s 127 - jurisdiction of AO for reassessment - the issue to lack of jurisdiction can be raised at any stage in a case....
August 17, 2019 Case Laws Income Tax

Rectification u/s 154 - deduction u/s 80P - a mistake apparent on the record must be an obvious and patent mistake - considering the fact that assessee had been allowed.....
August 17, 2019 Case Laws Income Tax

Deduction u/s 54F and 54B - investments were been made after the due date for filing of return of income u/s 139(1) but before the filing of return u/s 139(4) - when the....
August 17, 2019 Case Laws Income Tax

Effect of non-passing draft assessment order u/s 144C(1) - even if assessee had accepted addition to be made on account of TP adjustment, during assessment proceedings,.....
August 17, 2019 Case Laws Income Tax

Addition u/s 69C - bogus purchases - Enquiries conducted by the AO prove the fact that purchases from the above parties are bogus which are not supported by necessary......
August 17, 2019 Case Laws Income Tax

Admission of additional ground - challenging validity of assessment order passed by the AO for the first time before Tribunal - additional ground taken by the assessee......
August 17, 2019 Case Laws Customs

Refund of Customs duty - principle of unjust enrichment - as per Certificate issued by the CA in favour of the respondent/Assessee to the effect that the amount of......
August 17, 2019 Case Laws Service Tax

Demand of Penalty - since the appellant was aware of his service tax liability because for the earlier period he has opted for VCES Scheme and paid the service tax,......
August 17, 2019 Case Laws Central Excise

Cash Refund of unutilized CENVAT credit of 100% EOU - goods cleared to other EOU - export goods means only those goods which are to be taken out of India to a place......
August 17, 2019 Case Laws Central Excise

Clandestine removal - diversion of raw material based on statement which was retracted - neither investigation has been made from the transporter, truck driver as to......
August 17, 2019 Case Laws VAT and Sales Tax

Validity of assessment order - Section 25(1) of KVAT Act - when issues of re-assessment are fairly complex and the financial implication resulting from the proposed......
August 17, 2019 Case Laws VAT and Sales Tax

Liability of tax under TNVAT Act - Non compliance of TDS provision - tax paid by job-worker - when the deductee has paid the entire tax liability on the monies received,....
August 17, 2019 Case Laws VAT and Sales Tax

Penalty for false invoice - Section 55(2) AP VAT Act states that any VAT dealer, who issues a false tax invoice or receives and uses a tax invoice, knowing it to be......
August 17, 2019 Case Laws Income Tax

Disallowance u/s 35 where TDS has been deducted pursuant to section 40 - any claim of expenditure 1st has to cross the threshold of provisions of section 30-38 of the......
August 17, 2019 Case Laws Service Tax

Exemption to SEZ unit - authorised operations in a SEZ - Validity of conditions imposed - Board of approval refused to issue of Forms A1 and A2 on the ground that these.....
August 17, 2019 Case Laws VAT and Sales Tax

Order of the tribunal dismissing the appeal - no reasons whatsoever have been recorded by the Tribunal and the matter has been decided in cryptic manner by recording......

1 ....58 59 60 616263 64 65 66........ 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...