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 1951 to 2000 of 6921 Records

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

September 2, 2022 Case Laws Income Tax

Unexplained cash deposits - difference in turnover as unexplained investments - The reasons cited by AO that assessee had failed to file any evidence regarding his......
September 2, 2022 Case Laws Customs

Refund claim of customs duty - short landing of the imported goods - This is not a case for remission of duty but is a case of application for refund on the ground that.....
September 2, 2022 Case Laws Central Excise

Clandestine Removal - demand based on printouts taken from the computer at the factory premises itself during the course of search - , there is no certificate to such......
September 2, 2022 Case Laws Central Excise

Validity of SCN - Reversal of CENVAT Credit - demand at specified percentage of the sales/transfer value of the exempted product - The appellant have reversed the......
September 2, 2022 Case Laws VAT and Sales Tax

Levy VAT - health care services - supply / sale of goods to patients - implants, surgical items and medicines sold by the respondents - sale or service - whether the......
September 2, 2022 Case Laws Indian Laws

Dishonor of Cheque - interpretation clause ‘c’ of the proviso to section 138 of N.I. Act - Admittedly in the case in hand, the required notice was issued on 01.03.2016......
September 1, 2022 Case Laws GST

Seeking grant of Regular bail - fraudulent transfer of Input Tax Credit - The authorities shall release the applicant if he is not required in connection with the any......
September 1, 2022 Case Laws GST

Evasion of GST - the police custody / remand of the petitioner - in the case on hand, the learned Magistrate, while rejecting the demand of remand in police custody, has....
September 1, 2022 Case Laws GST

Maintainability of appeal - making pre-deposit under Central Excise by debiting the Electronic Cash Ledger and Electronic Credit Ledger - it has to be held that......
September 1, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Though the Counsel has made valiant attempt to contend before this Court that information sought for while issuing notices under......
September 1, 2022 Case Laws Income Tax

Levy of penalty Notice u/s 274 r.w.s. 271D - Cash sale of immovable property - The objective of the amendment proposed in 269SS of the Act is to curb generation of black....
September 1, 2022 Case Laws Income Tax

Unexplained investment - Primary onus - The assessee has deposited cash in its ICICI Bank account on various occasions, and onus is very heavy on assessee to explain......
September 1, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - AO has noted that details of expenses relating to business promotion, lease rent, commission, petrol, travelling etc. were filed by the......
September 1, 2022 Case Laws Income Tax

Exemption u/s 11 - deemed grant of registration - The period of six months referred in Section 12AA(2) has to be calculated from the end of the months in which the......
September 1, 2022 Case Laws Income Tax

Undisclosed profit and unaccounted investment in undervalued goods - It was observed by the Tribunal that when the very basis on which the addition was made by the......
September 1, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - During the course of reassessment proceedings when the assessee came to known that the exemption was claimed incorrectly the assessee himself......
September 1, 2022 Case Laws Income Tax

Additions based on mismatch in annual information return - If the assessee can reconcile such difference and even otherwise satisfy the learned assessing officer, that......
September 1, 2022 Case Laws Customs

DFIA Scheme - Conditional provisional release of goods - in-shell walnut - The adjudicating authority has discretion with respect to the security and conditions that he.....
September 1, 2022 Case Laws Customs

Valuation of imported goods - undervaluation - Proforma invoice - When the department conducted market survey and the persons were there witness, it was their duty to......
September 1, 2022 Case Laws Customs

Valuation of imported goods - allegation of over-valuation of the goods - It is true that fraud would vitiate everything, but then fraud has not only to be alleged but......
September 1, 2022 Case Laws Customs

Who is the importer? - Valuation of imported goods - MEGPTCL did not hold itself out to be the importer. Undisputedly, the Bills of Entry were filed by PMC and right......
September 1, 2022 Case Laws Insolvency and Bankruptcy

Distribution of liquidation proceedings - waterfall mechanism - After CIRP since it failed, liquidation order was passed by the Adjudicating Authority on an application.....
September 1, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Belated claim filed - Resolution Plan has already been approved by the CoC and is pending consideration of the Adjudicating Authority - In IBC, where time-lines......
September 1, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - pre-existing dispute or not - NCLT admitted the application - the Appellant, in the written submissions filed before the Adjudicating Authority has.....
September 1, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Debt or not - The present transaction was in pursuance of the sale agreement. There was no other agreement formed between the parties for.....
September 1, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Threshold limit for filing application - enhancement of minimum amount of default to one crore - filing of the petition was before that i.e. on......
September 1, 2022 Case Laws Service Tax

Refund claim of service tax - Benefit of exemption with retrospective effect - lease premium - time limitation - Request for refund made to wrong forum (service provider....
September 1, 2022 Case Laws Service Tax

Refund of mandatory pre-deposit in terms of Section 35 F of Central Excise Act 1944 - Adjustment with with confirmed demand of duty - The bare perusal makes it clear......
September 1, 2022 Case Laws Central Excise

Classification of goods - Tipper Trucks/ Vehicles - In the present case we are concerned with the period after the insertion of the said chapter notes in the chapter 87.....
September 1, 2022 Case Laws VAT and Sales Tax

Levy of Entry Tax - stock transfer price - validity of Equalized List Price (ELP), adopted by the appellant - As per Section 4 of the Entry Tax Act, the entry tax......
September 1, 2022 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - lower court granted relief to the accused non-appearance of the complainant - Considering the conduct of the......
September 1, 2022 Case Laws Indian Laws

Condonation of delay in filing appeal - a prompt decision was taken to prefer an appeal and the communication was sent by the applicant to the advocate making a request.....
September 30, 2021 Case Laws GST

Levy of GST - amount recovered from employee on account of third party canteen services provided by Company - obligation under Section 46 of the Factories Act - As the......
September 30, 2021 Case Laws GST

Classification of services - Benefit of exemption from GST - pure services or not - solid waste management service provided by the applicant to Notified Area Authority,.....
September 30, 2021 Case Laws GST

Classification of services for which royalty paid - Rate of GST - appellant is required to pay Royalty to the Government of Gujarat by calculating an amount per Metric......
September 30, 2021 Case Laws GST

Classification of goods - HSN Code - rate of tax - Zip Roll (i.e. Slide Fasteners) - ‘Zip Rolls’ is classifiable under Tariff Item 9607 20 00 - ‘Zip Rolls’ was liable to....
September 30, 2021 Case Laws GST

Levy of GST - Royalty paid or payable by the applicant to Nagpur Municipal Corporation (NMC) for supplying “Tertiary Treated Water” to Mahagenco, by treating the Sewage.....
September 30, 2021 Case Laws Income Tax

Transfer of case u/s 127 - show cause notice issued is under Section 127 (1) when all applicable provisions are under Section 127 (2) (a) of the Act. Even in the order......
September 30, 2021 Case Laws Income Tax

Benefit of the VSV Act - The disputed interest is defined under Sub Clause h (ii) of Sub Section 1 of Section 2 to mean “the interest determined in any case under the......
September 30, 2021 Case Laws Income Tax

Rectification of mistake u/s 254 - non issuance of valid notice u/s 143(2) - transfer of case u/s 127 - Legislative intent becomes clear with reading to Section 127(3)......
September 30, 2021 Case Laws Customs

Classification of imported goods - Base Oil SN 50 - even if the product is base oil or otherwise but since it was not proved by the department beyond doubt that the......
September 30, 2021 Case Laws Customs

Classification of imported goods - screw / drag conveyors and bucket elevators - The impugned goods imported for specific use in the milling factory merits......
September 30, 2021 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - permission to file claim under the correct category under the SVLDR Scheme - condonation of delay in filing......
September 30, 2021 Case Laws Service Tax

Refund of CENVAT Credit - The issue stands decided at the level of the first Appellate Authority and hence the show cause notice purporting to re-open the question of......
September 30, 2021 Case Laws Service Tax

Extended period of limitation - On perusal of the letter issued by department, it is seen that after verification of accounts certain objections have been raised inter......
September 30, 2021 Case Laws Service Tax

Refund of service tax - input services - port services - The rejection of refund claim is with respect to Service Tax paid on Port Services and not Customs House Agent......
September 30, 2021 Case Laws Service Tax

Levy of penalty u/s 78A of FA - tax not deposited - The authority has miserably failed to distinguish the nonpayment of tax for the reasons beyond the control of the......
September 30, 2021 Case Laws Central Excise

CENVAT Credit - time limitation - entitlement for Credit beyond six month - since the time limit has been extended from six months to one year by substitution in the......
September 30, 2021 Case Laws Central Excise

Recovery of MODVAT Credit - capital goods - claim of depreciation on the invoice value - When the rules clearly provide that amount claimed as modvat credit should not......
September 29, 2021 Case Laws GST

Seeking grant of Bail - availment of fraudulent credit - no further investigation is either carried out or recorded - In the instant case, taking into account the......

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: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

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

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 ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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...