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 Goods matched documents like e-way bill and... TaxTMI NRI's unexplained mutual fund investment & capital... TaxTMI Land sale profit: Business income or long-term... TaxTMI Lending business earned interest spread, no... TaxTMI Money laundering case: Balancing PMLA bail... TaxTMI Export of service partly performed outside India... TaxTMI Technical testing firm wins CENVAT credit case;... 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 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 3251 to 3300 of 6921 Records

1 ....62 63 64 656667 68 69 70........ 139

September 6, 2019 Case Laws VAT and Sales Tax

PIL - taking away the earlier vested powers to make best judgment assessment - Deletion of the provisions of Section 29(5) from the Goa Value Added Tax Act, 2005 - The......
September 6, 2019 Case Laws Income Tax

Addition u/s 40A(2)(b) - payment sub-contractors who are the relative of the partners - the authority had rightly disallowed the expenditure so claimed by the assessee - HC
September 6, 2019 Case Laws Income Tax

Non-passing of separate draft order pursuant to restoration by the Dispute Resolution Panel (DRP) - non- adhering statutorily mandated procedure - Order of DRP restoring....
September 6, 2019 Case Laws Income Tax

Rate of TDS - payment to non residents - rate to be applied on the payments made by assessee to a non-resident company - @25% u/s 206AA in the absence of PAN or 10% as......
September 6, 2019 Case Laws Income Tax

Reliance of Audit report in the absence of books of accounts - in case where books are not made available for AO’s verification the AO should rely on the Audit Report......
September 6, 2019 Case Laws Income Tax

Rectification u/s 154 - non reliance or consideration of binding decisions of the superior court while pronouncing an order / judgement - appeal of the assessee dismissed - AT
September 6, 2019 Case Laws Income Tax

Capital Gain - Receipt of consolidated amount - where a gain from one of capital assets was a short-term capital gain while from other it was a long term capital gain,......
September 6, 2019 Case Laws Income Tax

Setting off of the expenditure against the Capital gains - all these expenses had to be incurred for proper liquidation of assets of the company - expenses in question......
September 6, 2019 Case Laws Customs

Principles of Natural Justice - non-receipt of notice for personal hearing - the second respondent is unable to satisfactorily establish the service of notice of......
September 6, 2019 Case Laws Customs

Valuation - relevant date - it is not made clear in the said notification itself that as to whether such value has to be arrived only on the date of filing the Bill of......
September 6, 2019 Case Laws Customs

Source of Gold bars of foreign origin - Received under Will - The Revenue’s appeals which are only against conversion of absolute confiscation into option of redemption,....
September 6, 2019 Case Laws SEBI

Manipulative transactions - artificial trades - the same set of buyers and sellers who were repeatedly buying and selling and creating artificial volumes without even......
September 6, 2019 Case Laws Service Tax

Delay in filing of appeal - Once appeal was registered, without noting any delay and without notice to the appellant, the Appellate Authority could not have held that......
September 6, 2019 Case Laws VAT and Sales Tax

Disallowance of tax credit - Input tax credit cannot be disallowed by working out the percentage of purchases made from a dealer whose registration is cancelled, without....
September 6, 2019 Case Laws Indian Laws

Retirement from service with immediate effect - petitioner being an IRS Officer - claim of damages - the order passed under Rule 56(j) of Fundamental Rules cannot be......
September 5, 2019 Notifications Customs

Duty of customs incresed by 5 percent, for a period of 180 days, on imports of RBD Palmolein/Palm Oil originating in Malaysia and imported under India-Malaysia......
September 5, 2019 Circulars DGFT

Fixation of Standard Input Output Norms for Food Products (Product Code: ‘E’)
September 5, 2019 Circulars Customs

IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases
September 5, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - an advance or loan to to any concern in which such shareholder is a member or a partner and in which he has substantial interest - the......
September 5, 2019 Case Laws Income Tax

Revision u/s 263 - capital loss on account of share transactions - An order passed u/s 263 based on a mistake of fact, cannot be sustained. This is not a case of non......
September 5, 2019 Case Laws Income Tax

Power of CIT(A) u/s 251 - new source of income - two additions of the labour charges and sundry creditors made on the basis of the profit and loss account, and......
September 5, 2019 Case Laws Income Tax

Capital asset u/s 2(14) - whether loan given to its subsidiary in India, by the foreign company constitute capital asset - Held Yes - Revenue has not been able to point.....
September 5, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - the reopening notice has been issued on the basis of the information obtained during the course of assessment of earlier assessment......
September 5, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - re-assessment even if in case where return was not scrutinized before the income chargeable to tax has escaped before acceptance......
September 5, 2019 Case Laws Income Tax

Rejection of application u/s 254(2) by the ITAT to re-call the order - order was passed ex-parte - non appearance of assessee - No litigant would stand benefited by not.....
September 5, 2019 Case Laws Income Tax

Penalty under Section 271(1)(c) - The assessee is not an individual, but a company, which is an association of persons consisting of other corporate giants - the......
September 5, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - MAT - Book profit u/s 115JB - The inclusion or otherwise of the capital gains in the capital reserve account directly without routing it through.....
September 5, 2019 Case Laws Income Tax

Income from other sources - revised return of income filed to reduce the agricultural income - though the assessee claimed lesser amount of the same subsequently,......
September 5, 2019 Case Laws Insolvency and Bankruptcy

Application for withdrawal of CIRP - Application by the promoter / corporate debtor approved by the committee of creditors - even if the asset of the ‘Corporate Debtor’.....
September 5, 2019 Case Laws Central Excise

Abatement of duty - manufacture of Pan Masala - closure of the factory - the clearance within two days being only a technical condition, has to be interpreted in a......
September 5, 2019 Case Laws VAT and Sales Tax

Input tax credit - deemed assessment - if the rights to revise the assessment order is construed as a statutory right under TNVAT Act, the rights do not get......
September 5, 2019 Case Laws Indian Laws

Arbitration Proceedings - Period of limitation - The period during which the parties were bona fide negotiating towards an amicable settlement may be excluded for the......
September 4, 2019 Notifications GST - States

Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19 - details of all the challans in respect of goods dispatched to a job worker
September 4, 2019 Circulars DGFT

Allocation of preferential export of sugar to USA under TRQ for the year 2019-20
September 4, 2019 Circulars Customs

IGST refunds - mechanism to verify the IGST payments for goods exported out of India in certain cases
September 4, 2019 Case Laws FEMA

CBI investigation for violation of provisions of FCRA - Cancellation of registration under FCRA - Just because out of thirteen thousand NGOs, whose licences had been......
September 4, 2019 Case Laws GST

Expiry of the E-WAY BILL - Detention of goods alongwith vehicle - Once the assessing authority has recorded in his proceedings that the E-WAY BILL has been generated,......
September 4, 2019 Case Laws Income Tax

Unexplained income of the assessee u/s 69 - While exercising power u/s 260A we cannot consider ourselves as the Third Appellate Authority and reexamine the facts - HC
September 4, 2019 Case Laws Income Tax

Application u/s 220(6) for stay of unreasonably high-pitched and that enforcement of recovery of the demand - applicant directed to deposit 10% of the demand.
September 4, 2019 Case Laws Income Tax

Addition made on account of valuation of stock found in the survey proceedings - reliance upon statement by the son of the proprietor who is partner in another......
September 4, 2019 Case Laws Income Tax

Accrual of income - advance receipt of golf course membership fee - Merely because the income, which is pertaining to subsequent years, is received by the assessee in......
September 4, 2019 Case Laws Income Tax

Rate of depreciation on golf-course - “building” OR “plant and machinery” - the golf course is a plant on which assessee is entitled to the depreciation at the rate of......
September 4, 2019 Case Laws Income Tax

Computing the deduction u/s 10A - addition made on account of the disallowance of the provident fund/ ESIC payments u/s 36(v) r.w.s 2(24) (x) - The contention of the......
September 4, 2019 Case Laws Income Tax

Deduction u/s 80IC - substantial expansion after claim 100% deduction - AO allowed the claim of 30% as against 100% claimed by the assessee - following the decision of......
September 4, 2019 Case Laws Income Tax

Denial of registration u/s. 12AA - Charitable activity u/s 2(15) - quality education - running an existing institution - further, adoption of a running school and......
September 4, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - notice u/s 148 cannot be issued for verification of information, but here the jurisdictional satisfaction is the essential requirement.....
September 4, 2019 Case Laws Customs

Request for personal presence of the petitioner as a witness through the authorised agent since the petitioner is a woman - Section 108(3) of the Customs Act - Plea of......
September 4, 2019 Case Laws Customs

100% EOU - the petitioner could have obtained extension of the time limit not exceeding 5 years - It is well-settled that even a retrospective amendment will not take......
September 4, 2019 Case Laws Customs

Benefit of Duty Free Import Authorization (DFIA) - Green Cardamom - merely because CTH was not mentioned or ITC (HS) is not matching so far description covers the goods.....
September 4, 2019 Case Laws Customs

Smuggling - Betel Nuts - goods of Indian Origin or Indonesian origin? - there is no evidence produced by Revenue to establish as to through which route the good were......

1 ....62 63 64 656667 68 69 70........ 139

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

F: Labour Cess applicable on cost of construction without GSt or gross cost

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories