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 1851 to 1900 of 5164 Records

1 ....34 35 36 373839 40 41 42........ 104

August 8, 2020 Case Laws Central Excise

Effect of amendment in the notification - Scope of the term "Substitute" - Refund of Cenvat credit - time limitation - relevant date for filing refund claim - the......
August 8, 2020 Case Laws Central Excise

CENVAT Credit - input services - tour packages provided to dealers - nexus with sales promotion or not - it was possible for the appellant to pay in cash expenses for......
August 8, 2020 Case Laws VAT and Sales Tax

Tax on sale of Duty of Entitlement Pass Book (DEPB) - The aforesaid order is self explanatory. As such, the respondent (Tamil Nadu) herein will not have jurisdiction to.....
August 8, 2020 Case Laws VAT and Sales Tax

Validity of assessment order - Nothing prevented officer to follow principles of natural justice which are conspicuously absent from the impugned order as it reflects......
August 8, 2020 Case Laws Indian Laws

Dishonor of Cheque - the effect of section 18 NI Act is that in case of amount is stated differently in words and figures, the amount stated in figures would be......
August 7, 2020 Case Laws Income Tax

Exemption u/s 10 (23C) (vi) - Burden lies upon the Revenue to bring on record the evidence to rebut the claim of the Appellant Trust and to establish that the activities....
August 7, 2020 Case Laws Income Tax

Disallowance of socio-economic expense u/s 37 - besides educating the drivers about such disease and the consequent health hazards, what the assessee company is also......
August 7, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - unaccounted purchases - Even if the AO was not certain about the charge at the time of initiation of the penalty proceedings but he has given a......
August 7, 2020 Case Laws Income Tax

Disallowance of amount of interest on the amount advanced as interest-free advance & loans - Assessee on one hand is advancing interest free loans and advances to his......
August 7, 2020 Case Laws Income Tax

Addition u/s 68 - share application money & share premium - When it has been categorically proved that there is no physical existence of the said company at the given......
August 7, 2020 Case Laws Income Tax

Validity of reopening u/s.148 - Addition of bogus purchases - there was a categorical information wherein the assessee’s name was appearing along with details of the......
August 7, 2020 Case Laws Customs

Levy of ADD - When the Designated Authority proceeded to determined the margin of dumping in relation to an article on the basis of the facts available on record, it......
August 7, 2020 Case Laws Companies Law

Penalty u/s 383(1A) of the Companies Act, 1956 - the company did not have a Whole-time secretary - non-application of mind - order passed only on the basis of a bare......
August 7, 2020 Case Laws Service Tax

Extended period of limitation - Mere reference of the citations in the order and then holding that the extended limitation could not be invoked to the Revenue is a......
August 7, 2020 Case Laws Central Excise

Refund of duty accumulated on account of export - Export of goods - Rule 5 of Cenvat Credit Rules, 2004 - none of the conditions has been satisfied by the appellant as......
August 6, 2020 Case Laws GST

Classification of services - EPC Contract in respect of power distribution and Transmission company - Since the works are used for commercial / business purpose the......
August 6, 2020 Case Laws GST

Levy of GST - supply of food by the applicant to hospitals on outsource basis - the supply of food to hospitals by the applicant depends on the time period (during which....
August 6, 2020 Case Laws GST

Input Tax Credit - GST paid on payment of “lease premium charges (one-time charges) - land lease for business purpose - construction of property over land - The......
August 6, 2020 Case Laws GST

Classification of goods - HSN Code - rate of tax - poultry meal - fish meals or meat cum bone meal (MBM) - the product manufactured by the applicant is not a feed but......
August 6, 2020 Case Laws Income Tax

Assessment u/s 158BC - Unexplained investment - Tribunal further has erroneously and perversely held that as question was not asked to the assessee, the assessee cannot.....
August 6, 2020 Case Laws Income Tax

Revision u/s 263 - PCIT issued the above show cause notice u/s 263 in respect of specified domestic transactions referred to in clause (i) of section 92BA of the Act......
August 6, 2020 Case Laws Income Tax

Addition u/s 56(2)(vii) - As regards the contention of the CIT D/R this is only a paper transaction, we note that the AO has not doubted the transaction either during......
August 6, 2020 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - beyond 4 years but within 6 years - Report of the investigation wing might constitute tangible material. The decision to......
August 6, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - Validity of notice - It is a well settled proposition of law that penalty cannot be initiated for the limb, which is different from the limb for.....
August 6, 2020 Case Laws GST

Profiteering - supply of “Duracell Battery AA/6” - allegation that benefit of reduction in GST rate was not passed on to the recipients by way of commensurate reduction.....
August 6, 2020 Case Laws Income Tax

Income from other sources u/s 56(2)(viib) - premium received from shareholders via-a-vis issue of equity shares and preference shares - AO cannot change the method of......
August 6, 2020 Case Laws Income Tax

Deduction u/s. 35D - Addition on the assumption that the shares may have been allotted only to selected Qualified Institutional Buyers ("QIBs") - QIBs, not being......
August 6, 2020 Case Laws Income Tax

Unexplained deposits - Genuineness of earnest money received against sale of agriculture land - Time lag of 11 months for getting the sale deed registered after the date....
August 6, 2020 Case Laws Income Tax

Assessment of trust - Addition of capital gains - Capital gain addition on sale of land by the assessee, as per section 45 r.w.s 2(47) to the extent remaining unutilized....
August 6, 2020 Case Laws SEBI

Failure to close the trading window - the Noticee has violated the provision of Clause 4 of Minimum Standards for Code of Conduct to Regulate, Monitor and Report Trading....
August 6, 2020 Case Laws Service Tax

Rejection of declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - Since it is the petitioner’s case that she had admitted her liability to....
August 6, 2020 Case Laws Service Tax

Reverse charge mechanism - Banking & other financial services - recipient of services or not - services provided by the Foreign Banks situated outside India - The......
August 6, 2020 Case Laws Service Tax

Franchisee Service - Representational right - receiving and distribution of communication signals. - Sharing of 20% revenue to Siti Cable - what is important to note is.....
August 6, 2020 Case Laws Central Excise

CENVAT Credit - violation of Section 5A(1A) of the Act and Rules 3(1) and 6(1) of the Central Excise Rules, 2002 - There is no irregularity or wrong availment of Cenvat.....
August 6, 2020 Case Laws VAT and Sales Tax

Service of notice - time limitation - Escaped assessment of tax - escaped turnover - Even according to the respondent, the inspection took place in the year 2015;......
August 5, 2020 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - notice issued to a company which is non-existent on the date as it stood amalgamated with the appellant/petitioner - ts......
August 5, 2020 Case Laws Income Tax

Deduction of interest paid for the borrowed amount used for business purpose - Loan taken from Bank given to Holding company as interest free Advance - Addition u/s......
August 5, 2020 Case Laws Income Tax

Revision u/s 263 by CIT - difference arising in the revised return - taking a view should be backed by reasons and that reasons should be demonstrated in the order......
August 5, 2020 Case Laws Income Tax

Revision u/s 263 - claim for depreciation on the leasehold rights - claim of depreciation of capitalized amount of stamp duty Paid - Allowing of the assessee’s claim for....
August 5, 2020 Case Laws Income Tax

Addition u/s 68 - Disallowance of gift received from father and brother - the agricultural income disclosed by them cannot be disputed unless some facts emerged that......
August 5, 2020 Case Laws Income Tax

LTCG - Claim of deduction u/s. 54F - Even before us at this stage, the assessee has not produced any evidence to prove that she had invested in another residential house....
August 5, 2020 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - AO never had occasion to verify various claims made by the assessee in the return of income - When in the course of......
August 5, 2020 Case Laws Customs

Revocation of Custom Broker license - forfeiture of security amount - imposition of penalty - the impugned order is bad for not complying with the mandate of Section......
August 5, 2020 Case Laws Insolvency and Bankruptcy

Vires of Section 196 of the IBC - power of IBBI to levy fees on IP - excessive delegation - The IBBI does provide significant services, including in relation to IPs and.....
August 5, 2020 Case Laws Central Excise

Classification of goods - Kaoline Coated Paper - aluminum coated paper/metalized paper - To qualify classification under Tariff Item No.48115900, the goods should be......
August 5, 2020 Case Laws Income Tax

Capital gain computation - stamp duty valuation - when the date of agreement fixing the amount of consideration and the date of registration of the property being the......
August 4, 2020 Case Laws GST

Classification of supply - Works Contract or not - whether the applicant in the subject case is dealing in any immovable property which is transferred in the execution......
August 4, 2020 Case Laws Income Tax

Exemption u/s 11 - denying registration u/s. 12AA and denial of approval u/s. 80G - Charitable activity u/s 2(15) - the genuineness of the society stands established by.....
August 4, 2020 Case Laws Income Tax

Higher depreciation on UPS - assessee claimed depreciation on UPS @ 60% treating the same to be part of computer and peripherals - UPS is an essential part of computer......
August 4, 2020 Case Laws Income Tax

Disallowance u/s. 40A(3) - payments made through bearer cheques/in cash to the suppliers against supply of grits - AO estimated the GP/income after rejecting books of......

1 ....34 35 36 373839 40 41 42........ 104

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

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

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

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

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

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...

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

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 ...

↑Top