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 2020

Home Highlights Year 2020

Filter:

Showing 1151 to 1200 of 5164 Records

1 ....20 21 22 232425 26 27 28........ 104

October 3, 2020 Case Laws Income Tax

Disallowance under section 40A(3) - Cash purchase - cash payments through truck drivers - According to the assessee, the truck driver acts as an agent of the assessee. -....
October 3, 2020 Case Laws Income Tax

Deduction u/s 80IB(11A) - milling of the paddy - integrated business of handling, storage and transportation of the food grains - The activities involving the cleaning,.....
October 3, 2020 Case Laws Income Tax

TDS u/s 194H - “payment to Gateways” - Non deduction of tds - the “sale made on the basis of a credit card” is the transaction of the merchant establishment and that the....
October 3, 2020 Case Laws Income Tax

Disallowance of provision for professional cost - Accounts of the company are audited by reputed CA firm and therefore it cannot be said that it is an inadvertent error.....
October 3, 2020 Case Laws Income Tax

Proceedings initiated u/s 144C - legality of the order by framing the so-called draft assessment order - while framing the said draft assessment order, the AO not only......
October 3, 2020 Case Laws Income Tax

Revision u/s 263 - Purchase of land in the name of Employees showing the sum as loan to employees - Additions u/s 69/69B - Non conversion of limited scrutiny assessment.....
October 3, 2020 Case Laws Service Tax

Freezing of Bank Account of petitioner - No SCN was issued - Mere making of such statements of the officers of the assessee by themselves cannot lead to any conclusion......
October 3, 2020 Case Laws Service Tax

CENVAT Credit - input services - since some portion of the disputed Cenvat credit was availed by the appellant after amendment of the definition of ‘input service’ w.e.f....
October 3, 2020 Case Laws Indian Laws

The judicial discipline demands that the Judge should do his duty and must not succumb to pessimism and it is not expected from him to sit leisurely with his pen down......
October 1, 2020 Case Laws GST

Levy of GST - prize money received from the horse racing clubs for winning the horse race competition - Taxable supply or not - The prize money/ stakes will not be......
October 1, 2020 Case Laws GST

Levy of GST - Works Contract - Composite service or not - contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system -......
October 1, 2020 Case Laws GST

Violation of principles of natural justice - Difference in the turnover as reported in GSTR-3B and as per TDS Return GSTR 2A - Suppression of facts (turnover) or not -......
October 1, 2020 Case Laws GST

Pre-arrest Bail Application - allegation of monthly amount were being paid as bribe to the officers and officials of taxation department. - There is no quibble that the.....
October 1, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - transfer of shares as gift - While initially contention of the petitioner that such transfer of shares was a gift without consideration....
October 1, 2020 Case Laws Income Tax

Addition u/s.40A(3) - cash payments were effected by the assessee for the purpose of acquiring rights to screen movies in their theatres as exceeded ₹ 20,000/- -......
October 1, 2020 Case Laws Income Tax

By deciding the question of limitation of AY 2000-01 against Revenue, and by holding that there was no tax liability for AY 2003-04 and AY 2004-05, these two sets of......
October 1, 2020 Case Laws Income Tax

Income from other sources - addition u/s 56(2)(viib) - Method of valuation of shares issued at premium - FMV - The primary onus to prove the correctness of the valuation....
October 1, 2020 Case Laws Income Tax

Levy of Tax u/s 115BBE @60% - Income surrendered during the course of search - the provisions of Section 69 were not applicable as the business transactions were......
October 1, 2020 Case Laws Income Tax

Long term capital gain - re-alignment of shareholding pursuant to family settlement arrangement - The assessee did not receive any share from the family of her husband......
October 1, 2020 Case Laws Income Tax

Long term capital gain - nature of land sold - The income returned in her Return of Income was an agriculture income was just for name sake and does not have any......
October 1, 2020 Case Laws Companies Law

Restoration of names in the Register of Companies - sub-section (5) of Section 248 of Companies Act, 2013 - When such being the case, the order of striking off the name.....
October 1, 2020 Case Laws Insolvency and Bankruptcy

Direction to the State Goods and Services Tax Department to accept physical filing of returns after the commencement of CIRP - The RP is directed to complete the......
October 1, 2020 Case Laws Service Tax

Issuance of Form SVLDRS-3 against the Declaration filed in Form SVLDRS-1 - If at all the Designated Committee wanted to increase the payable amount, the least they......
October 1, 2020 Case Laws Central Excise

Valuation and classification of ambulances - body building on the duty paid chassis - the appellant is liable to pay duty as per Rule 10A and if any differential duty......
September 30, 2020 Case Laws GST

Levy of GST - taxable supply or not - sale of Transferable Development Rights (TDR)/ Floor Space Index (FSI) received as consideration for surrendering the joint rights.....
September 30, 2020 Case Laws GST

Input Tax Credit - lift installation charges paid to Fujitec - credit booked as Capital expenditure in their books without availing the depreciation on 18% GST charged......
September 30, 2020 Case Laws GST

Works Contract - Earth Work or not - construction of tunnel and its allied works - the Contract may be for something else- be it construction of building, tunnel, canal,....
September 30, 2020 Case Laws GST

The works contract service for the construction of those dwelling units in the RREP that are affordable residential apartments in terms of clause 4(xvi) of the Rate......
September 30, 2020 Case Laws GST

Detention of vehicle - E-way bill did not mention correct details - The proper Officer is requested to examine such defence of the petitioner and thereafter determine......
September 30, 2020 Case Laws Income Tax

Condonation of delay in filing the revised return - belated return u/s 139 (5) - No valid justification for the 4th respondent to have rejected the request of the......
September 30, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - the assessment order as well as the order passed by the CIT(A) are speaking orders. If the Tribunal comes to the conclusion that the......
September 30, 2020 Case Laws Income Tax

Eligibility for deduction u/s 80IB - housing projects - if the Crown seeking to recover the tax, cannot bring the subject within the letter of the law, the subject is......
September 30, 2020 Case Laws Income Tax

Action against the Principal officer of the company - identifying a person who is in a position to prepare and submit a return on behalf of the Company. - the petitioner....
September 30, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - While apparently surrendering all the income on its own by the Assessee ought not to have attracted penalty for concealment under Section......
September 30, 2020 Case Laws Income Tax

Validity of reopening of assessment - even if anything is not highlighted in the Audit Report, the Assessee has shown that this aspect viz., non-deduction of TDS on the.....
September 30, 2020 Case Laws Income Tax

Revision u/s 263 - Order of the AO in respect of unsecured loans, sundry creditors/liabilities and sundry debtors accepted by the AO is erroneous and prejudicial to the.....
September 30, 2020 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - it was the assessee which has actually provided all the details in respect of value of properties which were purchased from Financial......
September 30, 2020 Case Laws Customs

Seeking implementation of the order of CESTAT - Right of Revenue to file an appeal in the HC against the order of tribunal - The right of the petitioner to insist on the....
September 30, 2020 Case Laws Indian Laws

Dishonor of Cheque - In this case, the cheques were postdated to 10.12.2017. They became payable only from the dates endorsed therein. Even though the dates of......
September 29, 2020 Case Laws GST

Scope of Advance Ruling - GTA Services or not (SAC 996791) - sub-contractor - hiring out their transport vehicles - whether the order of AAR has imposed restrictions on.....
September 29, 2020 Case Laws GST

Classification of services - GTA Services or not (SAC 996791) - sub-contractor - The Appellant is simply hiring out their transport vehicles to M/s. Posco ISDC Pvt. Ltd.....
September 29, 2020 Case Laws Income Tax

Adjustment arising out of performance guarantee - The transaction is in the form of indemnity provided by the assessee - the contract which was awarded to its AE would......
September 29, 2020 Case Laws Income Tax

Addition u/s 40(a)(ia) - Non-deduction of TDS - year end provisions was made by assessee in respect of expenses - As regards to the claim of the assessee that in......
September 29, 2020 Case Laws Income Tax

TP Adjustment - Determination of arm’s-length price - Law does not permit the TPO or DRP to determine the arm’s length price on estimation or adhoc basis. - Accordingly.....
September 29, 2020 Case Laws Income Tax

Late fees payable u/s 234E - Once, the AO has no power to levy any late filing fee for the return processed prior to 01.06.2015, then no such power can be exercised by......
September 29, 2020 Case Laws Income Tax

Exemption u/s 11 - charitable or commercial activities - Fee charged and the quantum of income earned can be indicative of the fact that the person is carrying on the......
September 29, 2020 Case Laws Income Tax

Additions towards Unsecured loans and interest paid thereon u/s 68 & 69C - in respect of interest paid, TDS was deducted u/s 194A - in respect of payment of interest to.....
September 29, 2020 Case Laws Income Tax

Penalty u/s 272A(2)(k) r.w.s. 200(3) - failure on part of assessee to file quarterly returns of TDS in Form 24Q and 26Q for the years under consideration within the......
September 29, 2020 Case Laws Income Tax

Taxability of long term capital gain - Section 2(47)(v) of the Act clearly stipulates that transfer of the immovable property comes into effect when possession of the......
September 29, 2020 Case Laws Companies Law

Benefit of ‘LLP Settlement Scheme, 2020’ dated 04.03.2020 read with the subsequent modification thereto vide Circular dated 30.03.2020 - the petitioner(s) are entitled......

1 ....20 21 22 232425 26 27 28........ 104

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...