Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

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

Home

Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

Filter:

Showing 1701 to 1750 of 5164 Records

1 ....31 32 33 343536 37 38 39........ 104

August 23, 2020 Case Laws GST

The activity of construction of 45 individual residential houses at different locations on the land belonging to the individual beneficiaries undertaken by the applicant....
August 23, 2020 Case Laws GST

Levy of GST - Difference between the Storage or warehousing services and providing warehouse on rent - The service supplied by CWC to the Appellant is renting of......
August 23, 2020 Case Laws GST

Renting services - Residential unit on Industrial plot - Exemption from GST - it can be justifiably inferred that the land was allotted to the owner for industrial......
August 23, 2020 Case Laws GST

Classification of services - Rate of GST - services provided to Electricity Supply Companies (wholly owned Government of Karnataka undertakings) by way of construction,.....
August 23, 2020 Case Laws GST

Valuation - inclusion of value of bus passes distributed by the applicant to the commuters in the value of facilitation charges - A contract is not property, but only a.....
August 22, 2020 Case Laws GST

Eligibility for exemption from GST - supply of services in the nature of subscription to the J-Gate by the educational institutions - supply of online journals and......
August 22, 2020 Case Laws GST

Classification of supply - Composite supply or Mixed Supply - The ‘a la carte’ services provided by the appellant, relating to employee relocation is neither a composite....
August 22, 2020 Case Laws GST

Classification of supply - after sales support services, including warranty services - The activities performed by the Appellant with regard to repair and servicing of......
August 22, 2020 Case Laws GST

Classification of process amounting to manufacture - "Tufting" or a process "other than those processes" - Manufacture of PVC Tufted Coir Mats / Mattings / Floor......
August 22, 2020 Case Laws GST

Input Tax Credit - financial institution or not - option provided u/s 17(4) - the applicant being a Co-operative Society registered with the Central Registrar of......
August 22, 2020 Case Laws GST

Seizure of consignments alongwith vehicle - the revenue has to put its house in order and strive to achieve the lofty targets set by the CGST Act by effectively using......
August 22, 2020 Case Laws GST

Classification of Services - Management services - intermediary services or not - the service of sales presentations of the products of H-J Family of Companies is......
August 22, 2020 Case Laws Income Tax

Addition u/s 56(2)(b) - the proviso first and second to Section 56(2)(vii) of the Act would be applicable in the case and the stamp duty valuation or the fair market......
August 22, 2020 Case Laws Income Tax

Levy of late fee u/s 234E - The order of the A.O. can be challenged only if the A.O. has failed to comply with the mandatory provisions of Section 200A r.w.s. 234E of......
August 22, 2020 Case Laws Income Tax

Long-term capital loss - the orders of the lower authorities are upheld wherein the assessee has been denied the set of and or carry forward of long-term capital loss on....
August 22, 2020 Case Laws Income Tax

Trading addition - Estimation of income - bogus purchases - when purchased are duly accepted by the VAT Department including the sales and manufacturing account and the.....
August 22, 2020 Case Laws Income Tax

Capital gain computation - valuation - the assessee pleads that the guideline value does not reflect the market value and by the time the valuation officer went for......
August 22, 2020 Case Laws Insolvency and Bankruptcy

CIRP process - The Accounting Conventions cannot supersede any express provisions of the laid down provisions of the specific law on the subject. The I&B Code, 2016......
August 22, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The debt has been defined in Section 3(11) means a liability or obligation in respect of a claim which is due from any person and includes a......
August 22, 2020 Case Laws Insolvency and Bankruptcy

Payment of Gratuity to the employees - The question of distribution of the Gratuity Fund in order of priority, provided u/s 53(1) of the Code does not arise. - The......
August 21, 2020 Case Laws GST

Classification of goods - Cast Protector - It can only be considered as a covering made of plastic, which can be used by persons wearing casts, bandages, dressings etc......
August 21, 2020 Case Laws GST

Exemption from GST - lease rent charged by the municipality for land i.e., water channel used for fish farming falls within the meaning of “services relating to rearing.....
August 21, 2020 Case Laws GST

Detention of goods - discrepancy in the e-way bill - tax was not mentioned separately in the e-way bill - it is not in dispute that the transpiration was covered by a......
August 21, 2020 Case Laws GST

Detention of goods alongwith vehicle - Section 129 of the GST Act - The detention of the vehicle and the goods was on the finding that the goods on inspection were found....
August 21, 2020 Case Laws Income Tax

The Tribunal thereafter could not have proceeded to examine the matter on merits after setting aside the order under Section 263 of the Act with reference to Section......
August 21, 2020 Case Laws Income Tax

Valuation of stock - inclusion of duty of excise in the value - Accrual of liability - whether liability to pay excise duty is incurred immediately on manufacture of......
August 21, 2020 Case Laws Income Tax

Unexplained investment in stock and spares - Addition u/s 69A - assessee has capitalised stock of stores and spares to the plant and machinery - there is no evidence......
August 21, 2020 Case Laws Companies Law

Reduction of Share Capital - Allegation on unfair valuation Minority shareholders opposed the scheme - Power to modify the resolution / scheme approved in the EOGM - it.....
August 21, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP process - application was rejected on the ground that the claim of the Appellant falls within the ambit of disputed claim - Merely disputing a claim......
August 21, 2020 Case Laws Insolvency and Bankruptcy

Replacemnet of Resolution Professional - Collusion between Creditor and Debtor to initiate CIRP - Related Party - the pivotal issue remains to be determined while the......
August 21, 2020 Case Laws Insolvency and Bankruptcy

Liquidation Order - period for completing ‘CIRP’ had come to an end and no Resolution Plan had been received - When admittedly, the necessary procedure was not followed.....
August 21, 2020 Case Laws Central Excise

Valuation of excisable goods - Amendment to Section 4 - change from Normal value to Transaction value - The Adjudicating Authorities as well as CESTAT are also guilty of....
August 20, 2020 Case Laws GST

Grant of Bail - evasion of GST - erstwhile directors of the company - They had already resigned legally from the Directorship of the Company. Merely on a bald statement.....
August 20, 2020 Case Laws GST

Non-service/delayed service of assessment order - The service of an order through the web portal is one of the methods of service statutorily prescribed under Section......
August 20, 2020 Case Laws GST

Profiteering - Nestle Munch Nuts 32 Gm. Chocolate and the Cadbury Dairy Milk Chocolate - allegation that the benefit of GST rate reduction to his customers not passed on....
August 20, 2020 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Assessee had declared the full facts and the sale agreement at the first instance; the full factual matrix or facts were before the AO......
August 20, 2020 Case Laws Income Tax

TP Adjustment - ALP is determined by TPO by not applying any method at all or by choosing a method which is not prescribed u/s.92C(1) of the Act, then such a......
August 20, 2020 Case Laws Income Tax

Disallowance of deduction u/s 57(iii) - the interest paid on the loans raised against the FDR was having the direct nexus with the interest received from the FDRs and......
August 20, 2020 Case Laws SEBI

Credit Rating Rationales - factors required to be considered by ICRA while deciding the rating - As opinion of ICRA is rendered after taking into account all positive or....
August 20, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Debtor failed to make repayment of its dues - existence of dispute - The existence of dispute must be pre-existing i.e. it must exist......
August 20, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Debtor failed to make repayment of its debt - pre-existing dispute or not - each P.O./W.O. Constitutes separate contract having separate......
August 20, 2020 Case Laws Insolvency and Bankruptcy

Replacement of IRP - Appointment of Resolution Professional - the COC has the requisite powers to propose change of the Interim Resolution Professional even in meeting/s....
August 20, 2020 Case Laws Indian Laws

Grant of Bail - Misappropriation / forgery of receipt of depositing the amount as service tax by the Accountant and Manager of the firm - Looking to the gravity of......
August 19, 2020 Case Laws GST

Raid - validity of search and seizure proceedings - attachment of Bank Accounts - the said principle does not apply insofar as an attachment made to protect the interest....
August 19, 2020 Case Laws GST

Raid - validity of search and seizure proceedings - Section 67 of the CGST Act - simultaneous proceedings of investigation when audit in progress - there are no......
August 19, 2020 Case Laws Income Tax

Belated filing of ITR - offences u/s 276(c)(c) - Admittedly, the respondent on the inspection dated 18.12.2012, had seized the relevant book of accounts and as such the.....
August 19, 2020 Case Laws Income Tax

TDS u/s 192 or 195 - salary paid to expatriates - assessee has deducted tax at source u/s 192 of the Act. On the given facts of the case, we are of the considered......
August 19, 2020 Case Laws Income Tax

Draft assessment order u/s 144C in the name of a non-existent company - amalgamation of the company under the scheme of merger - the draft order framed u/s 144C(1) of......
August 19, 2020 Case Laws Income Tax

Revision u/s 263 - Addition u/s 68 - second revisional jurisdiction of Pr. CIT - Whether the AO (called second AO) has not conducted enquiry while framing re-assessment.....
August 19, 2020 Case Laws Income Tax

Addition u/s 68 - Unexplained cash credit - it is to be construed that no amount in real sense has been found to be credited in the accounts of the assessee for the......

1 ....31 32 33 343536 37 38 39........ 104

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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...

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

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 ...

A: Director Identification Number

↑Top