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 September

Home Highlights September

Filter:

Showing 1801 to 1850 of 6921 Records

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

September 10, 2022 Case Laws Central Excise

CENVAT Credit - Extended period of limitation - mismatch of names in the invoices - The department was given intimation with regard to import of goods and they have also....
September 10, 2022 Case Laws VAT and Sales Tax

The Appellate Authority has very wide powers and can exercise its discretion to consider a claim or a ground not considered by the assessing authority for a sufficient......
September 10, 2022 Case Laws VAT and Sales Tax

Refund of amount paid as pre-deposit with the appeals (along with interest) - Approval of resolution plan under IBC - ex parte assessment orders - Once the tax liability....
September 9, 2022 Case Laws GST

Effective date of clarificatory circular under GST - The Circular dated 06.07.2022 is clarificatory in nature whereby paragraph 3.2 of the Circular dated 31.03.2020 has.....
September 9, 2022 Case Laws GST

Scope of Advance Ruling application - Whether the "Case" was pending before filing of application - it is evident that notice was issued to the petitioner by DGGI on......
September 9, 2022 Case Laws GST

Exemption from GST - works contract services provided by way of construction of non-commercial establishments by Elegant Infra Developers to the Construction & Design......
September 9, 2022 Case Laws Income Tax

Validity of order of assessment passed u/s 143(3) r.w.s 144B - Two working days were in effect available with the assessee to formulate and submit its structured reply......
September 9, 2022 Case Laws Income Tax

Penalty u/s.271(1)(c) - unexplained cash deposit - the assessee has requested the Assessing Officer to treat the incurred cash deposit as his total sales receipts of......
September 9, 2022 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - deduction claimed u/s 80IA - there being no factual basis for establishing that the expenses needed to be allocated and the expenses so......
September 9, 2022 Case Laws Income Tax

Exemption u/s 11 - reasonableness of payment rent to school buildings and also computer hirings rents to the trustees - The rental agreements clearly mention that......
September 9, 2022 Case Laws Income Tax

Disallowance of investment written off - assessee has made investment in the HTM category as per the guidelines laid down by the RBI and claimed amortization of premium.....
September 9, 2022 Case Laws Customs

Levy of Anti Dumping Duty - the tribunal pointed that macro-comparison of the available stock of polypropylene from known ADD jurisdiction vis-à-vis DTA clearance during....
September 9, 2022 Case Laws Customs

Absolute Confiscation - import of certain refrigerant gases in cylinders - The order of confiscation / demand is one aspect, but before that, it is for the Adjudicating.....
September 9, 2022 Case Laws Companies Law

Appointment of Chief Financial Officer - In the absence of any specific mention regarding eligibility and the method of selection of the CFO in the AoA, it would be......
September 9, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Operational Creditors - pre-existence of dispute - The NCLT, exercising powers under Section 7 or Section 9 of IBC, is not a debt collection forum......
September 9, 2022 Case Laws Service Tax

Levy of service tax - Nature of activity - it cannot be stated that Respondents are providing port services under the Way Leave Agreement. Respondents are also not doing....
September 9, 2022 Case Laws Service Tax

Refund of Service Tax - amount was paid under protest or not - The fact that the appellant claimed refund itself shows that the remittance which was subsequently claimed....
September 9, 2022 Case Laws Central Excise

Refund of Cenvat credit remained to be utilized on account of exports of excisable goods under bond - time limitation - in respect of refund under Rule 5 wherein it is......
September 9, 2022 Case Laws Central Excise

Process amounting to manufacture - marketability - process to obtain Crumb Rubber Powder - The Commissioner (Appeals) has relied solely on Circular of CBEC explaining......
September 9, 2022 Case Laws VAT and Sales Tax

Meaning and scope of capital goods as per the notification - Based on the provisions of the Goa Act and the Central Act, therefore, there was nothing wrong with the......
September 9, 2022 Case Laws VAT and Sales Tax

Validity of demand and assessment notice - Liability of Directors - it is settled law that liability for duty of the company cannot be fastened upon the Directors of the....
September 9, 2022 Case Laws Indian Laws

Dishonor of Cheque - enhancement of fine amount equivalent to twice the cheque amount - There are no justifiable grounds to enhance the compensation amount, since the......
September 9, 2022 Case Laws Indian Laws

Dishonor of Cheque - liability of retired partner from the partnership firm - Retirement from the partnership firm subsequent to presentation of cheque will not......
September 9, 2022 Case Laws Indian Laws

Dishonor of Cheque - raising of presumption available u/s 139 of the Negotiable Instruments Act - If according to the accused, the complainant had no capacity to lend......
September 9, 2022 Case Laws Indian Laws

Dishonor of Cheque - a person, who has been held guilty u/s 138 of the Act of 1881 can be punished with imprisonment for a term which may extend up to two years, or with....
September 8, 2022 Case Laws GST

Recovery of erroneous refund of CGST - allegation of availing benefit of irregular Input Tax Credit (ITC) - Export of goods - In view of the specific finding by the......
September 8, 2022 Case Laws GST

Classification of supply - job-work - Supply of services for printing on duplex board belonging to the recipient including cutting, punching and lamination of the duplex....
September 8, 2022 Case Laws GST

Exemption from GST - fortified atta - the instant supply of services by way of milling of food grains into flour (atta) to Food & Supplies Department, Govt. of West......
September 8, 2022 Case Laws GST

Classification of supply - rate of GST - outward supply - Agricultural Services or not - planting and nurturing of mangrove seeds and seedlings along with fruit trees in....
September 8, 2022 Case Laws GST

Input Tax Credit - inputs/input services - promotional scheme - the applicant is engaged in the business of trading of animal health products and not in the business of.....
September 8, 2022 Case Laws GST

Exemption from GST - Pure services - Project Development Service (i.e. Detailed Project Report Service/Beneficiary Document Preparation) and Project Management......
September 8, 2022 Case Laws Income Tax

Revision of other orders u/s 264 - petitioners sought to expressly withdraw the revision petition filed u/s 264 - application was pending for decision - Thus by not......
September 8, 2022 Case Laws Income Tax

TDS u/s 195 - disallowance u/s 40(a)(i) - allowability of expenditure u/s 37(1) - there is no question of alternating between section 37(1) of the I.T.Act and section......
September 8, 2022 Case Laws Income Tax

Rejection of books of accounts u/s 145 - Interestingly, if the observation of the AO is to be accepted, then, it would mean that once an assessee is visited with search.....
September 8, 2022 Case Laws Income Tax

Deduction u/s. 80-IA - Claim denied as return of income was not accompanied by the mandatory audit report as prescribed in Form No.10CCB - assessee has filed an audit......
September 8, 2022 Case Laws Income Tax

Taxability of compensation received on acquisition of land - In the instant case the assessee received compensation for compulsory acquisition of commercial land during.....
September 8, 2022 Case Laws Income Tax

Disallowance of depreciation allowance - WDV - plant and machinery were not used during the year due to change in business model - nce an asset is part of the block of......
September 8, 2022 Case Laws Income Tax

Deduction u/s 11 - benefit of particular religious community or caste - The provisions of section 13(1)(b) will apply, the trust being of charitable character with two......
September 8, 2022 Case Laws Income Tax

Capital gain - JDA entered - Transfer of capital asset - From a reading of the above clauses of the JDA, it is clear that the Developer will take possession of the......
September 8, 2022 Case Laws Customs

Revocation of Customs Broker License - Period of limitation - relevant date for issuing SCN after the offence report - The show cause notice dated 24.01.2020 proceeding.....
September 8, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Guarantor being a Company - The Company stood guarantor for the loans availed by the three borrowers which are partnership firm and / or......
September 8, 2022 Case Laws Service Tax

Refund of service tax paid - specified services used for export of goods - it is not shipping bill specific when more than one shipping bills are involved in a claim.......
September 8, 2022 Case Laws Service Tax

Ex-party order - Validity of rejection of appeal by the CESTAT - Assessee / Petitioner could not appear due to non-receipt of notice - The Petitioner is not a small......
September 8, 2022 Case Laws Central Excise

Adjudication of SCN within a time limitation - Adjudication proceedings, delayed for more than a decade (for no fault of answering party and without putting answering......
September 8, 2022 Case Laws VAT and Sales Tax

Recovery of dues - priority of settlement of dues - The State is a secured creditor under the GVAT Act. Section 3(30) of the IBC defines secured creditor to mean a......
September 7, 2022 Case Laws GST

Failure to issue detention order within 7 days from the date of detention / seizure - the GST Department does not recognise the concept of ‘working day’ and ‘holiday’......
September 7, 2022 Case Laws Income Tax

Non deduction of TDS - Additions u/s 40(a)(ia) - If an assessee has paid any amount on account of fees for technical services outside India or in India to a non-resident....
September 7, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - The term “information” in Explanation-1 u/s 148 cannot be lightly resorted to so as to reopen assessment and this information cannot be....
September 7, 2022 Case Laws Income Tax

Unexplained expenditure u/s 69C - genuineness of purchases - Assessee statedly had made purchases from the three parties - Payments made through banking channels -......
September 7, 2022 Case Laws Income Tax

Applicability of Section 43B - electricity duty collected by the assessee - The revenue is required to show that the duty, tax, cess or fee (in the present case......

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: Time limit to upload Form GST MOV-09 on GST portal

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

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...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...