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 5001 to 5050 of 5164 Records

1 ....97 98 99 100101102 103 104

January 10, 2020 Case Laws Income Tax

Revision u/s 263 - dropping of proceedings by the AO - internal order which was not communicated to the assessee - once the aforesaid decision is communicated and made......
January 10, 2020 Case Laws Customs

Refund Claim - only contention of the appellants (Revenue) is that since the claim for refund was not made at the time of supply of goods, the said claim cannot be made.....
January 10, 2020 Case Laws Customs

The law prevalent as on the date of the import of the vessel in the case on hand would only be applicable and that merely because the bill of entry was not filed at the.....
January 10, 2020 Case Laws Customs

Import of Baggage - the spare parts in question were intended for use in a vehicle imported by the petitioner earlier and put to personal use of the petitioner - the......
January 10, 2020 Case Laws Customs

Import of of Baggage - clubbing of free allowance of other family member - the petitioner could not have contended for a pooling of the baggage allowance permitted in......
January 10, 2020 Case Laws Service Tax

Refund of service tax - application was filed beyond a period of one year from the date of payment of duty. - when service tax is not leviable, but it is deposited......
January 10, 2020 Case Laws Central Excise

CENVAT Credit - scope of SCN - The show-cause notice was issued alleging that outward freight is not included in the input service whereas in the impugned order the......
January 10, 2020 Case Laws Central Excise

Clandestine Removal - data from the Hard Disk No. 2 was retrieved on DVD - the said Hard Disk could have been tempered, therefore, cannot be relied upon as evidence......
January 10, 2020 Case Laws Income Tax

Disallowance of expenses - CIT(A) deleted the addition without giving an opportunity of being heard to AO - CIT (A) has himself verified the bills - he has given a......
January 10, 2020 Case Laws Income Tax

Deduction of tax at source on year-end provisions - It is not the case of the assessee that it has made an ad hoc provision. Thus it cannot be said that the payee is not....
January 10, 2020 Case Laws Income Tax

TDS u/s 194J - Tax deduction at source on the passengers’ services fees (PSF) - payment to CISF for security - assessee does not pay any sum to CISF but it is paid by......
January 10, 2020 Case Laws Service Tax

Services such as rendered by the appellants to their foreign principal fall under Export of Service Rules and are eligible for exemption in terms of Notifications,......
January 10, 2020 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - It it is the company which owes the assessee the money rather vice-versa, it is unequivocally proved that the advance received......
January 10, 2020 Case Laws Central Excise

The appellant had practice to pay the duty on provisional value at the time of removal of the goods and only on finalization of books of accounts the actual cost of......
January 10, 2020 Case Laws Income Tax

MAT - deduction of Rebate u/s 88E while calculating the tax liability of the assessee for minimum alternative tax u/s 115JB - when the total income is assessed and the......
January 10, 2020 Case Laws Income Tax

Deduction claimed u/s 54 - Since the assessee has furnished the required details and constructed the small house at the village, where no approvals or permissions are......
January 10, 2020 Case Laws Service Tax

Classification of service - Man Power Supply and Recruitment Service or not - job assigned to the appellant for compressing and filling of gas in the cylinder by the......
January 10, 2020 Case Laws Customs

Issuance of two SCNs - Valuation of imported goods - Issuing 2 notices in too short a time may suffice the requirements of law in letter but the spirit of the same......
January 10, 2020 Case Laws Central Excise

Cancellation of bond - Misuse of Benefit of concessional rate of duty - We are still not in position to appreciate as to what was sought to be achieved or has been......
January 9, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of reasons to believe - there was sufficient material available before the authority concerned for initiating a proceeding......
January 9, 2020 Case Laws Income Tax

Assessment u/s 153A - this Court does not find any illegality or infirmity in the entire process based on which the warrant under Section 132 and the notice under......
January 9, 2020 Case Laws Income Tax

TDS u/s 195 - Disallowance u/s. 40(a)(i) in respect of payment of 'Software Maintenance charges' - Going by the beneficial provision in the DTAA vis-à-vis the Act, it is....
January 9, 2020 Case Laws Income Tax

Penalty u/s 271AAB - the case of the assessee does not fall under the provisions of section 271AAB(3) of the Act but under the provisions of section 271AAB(1) of the Act....
January 9, 2020 Case Laws Income Tax

Addition towards set off of fictitious losses through Client Code Modification - AO neither proved nor led any evidence in case of any single transaction, while making......
January 9, 2020 Case Laws Customs

Adjudication of show cause notice - SCN was issued in 2002 and was pending - Validity of notice of hearing issued 2017 - this delay in adjudication would cause prejudice....
January 9, 2020 Case Laws Customs

Amendment in the bill of entry - the mis-declaration of the goods covered by only one of the invoices is inadvertent and not deliberate. It would have been appropriate......
January 9, 2020 Case Laws Customs

Valuation of imported goods - It is not understood if Custom Officers were suspicious of misdeclaration of weight what prevented them from actually weighing the......
January 9, 2020 Case Laws Insolvency and Bankruptcy

Secured Creditor - As in the present case, all the ‘Secured Creditors’ have claimed right over the same secured asset, which is 91% of the total secured asset and......
January 9, 2020 Case Laws Service Tax

Franchise Service - principal-agent relationship - collection of payment on behalf of the Appellant - Mere use of word ‘principle to principle’ basis cannot be read for.....
January 9, 2020 Case Laws Service Tax

CENVAT Credit - duty paying invoices - the debit notes contains all the details which are required under Rule 9 and therefore they are valid documents for claiming CENVAT credit.
January 9, 2020 Case Laws Central Excise

Extended period of limitation - CENVAT Credit - Department itself has recorded that they had previously conducted audit of the records of the appellant during December......
January 9, 2020 Case Laws Central Excise

Clandestine removal - In terms of Section 9D referred above, cross examination is necessary to establish the relevance of statements recorded during the investigation......
January 9, 2020 Case Laws VAT and Sales Tax

Amnesty Scheme under GVAT - prima facie it appears that the case of the petitioners is not a search case. In any event, even otherwise, while making a best judgment......
January 9, 2020 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - non-compliance of the condition of suspension of sentence is sufficient to declare suspension of sentence as having been vacated.
January 8, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition u/s 68 - transactions of providing accommodation entries - If the transactions undertaken by SIPL with Moral are indeed not......
January 8, 2020 Case Laws Income Tax

Penalty u/s 271E/271D - accepting loans in cash - The cash loans in question therefore cannot be said fall within the mischief of Section 269SS of the Act as near......
January 8, 2020 Case Laws Income Tax

Taxation of retention money not accrued during the year - Accrual of income - as per AO addition has been rightly made during the course of assessment as well as in......
January 8, 2020 Case Laws Income Tax

TDS u/s 194 - Since this Tribunal has already taken a view that the person to whom interest was paid was falling within the ambit of section 194A(3)(f), there cannot be.....
January 8, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - income surrendered by the assessee during survey - Explanation 5A is exclusively in the case of search and seizure action u/s 132 and the said......
January 8, 2020 Case Laws Income Tax

Benefit of exemption u/s 54B - investment on agricultural land made in the name of spouse of the assessee - In view of the clear provisions, investment made by any other....
January 8, 2020 Case Laws Income Tax

Addition on account of notional rent u/s. 23(1)(a) - no addition on account of notional deemed rent u/s.23(1)(a) can be made, once the property itself was either in the.....
January 8, 2020 Case Laws Customs

Imposition of penalty on Director of the company - mis-declaration of goods - It is anybody’s guess that the CHA will not be benefited in any manner by this......
January 8, 2020 Case Laws Companies Law

Striking of the name of the appellant company from Register of Companies - disqualification of directors - non filing of annual returns - The order of striking of name......
January 8, 2020 Case Laws Insolvency and Bankruptcy

Public auction of the assets of the Corporate Debtor - if the Liquidator, for justified reasons deems it fit to increase the period of payment as it would help maximize.....
January 8, 2020 Case Laws Central Excise

Refund of accumulated CENVAT Credit - inputs used in manufacture of finished goods cleared by them to 100% EOU - the benefit of rule 5, is admissible in respect of......
January 8, 2020 Case Laws VAT and Sales Tax

Imposition of penalty - discrepancy in Form 38, E-Sugam form - the Officer managing the Check Post after verifying the goods should have filled up the Column 8 of Form......
January 8, 2020 Case Laws Indian Laws

Dishonor of Cheque - whether in case of dishonour of cheque on the ground that 'signature does match with specimen' 'signature incomplete' 'signature differ' etc.,......
January 7, 2020 Case Laws Income Tax

Best judgment assessment - Order of ITAT modified for determining the profit rate @ 8% instead of 12.5% on gross contract receipt subject to allowing depreciation,......
January 7, 2020 Case Laws Income Tax

Exemption u/s 10(23C)(vi) - existence solely for 'educational purpose' or not - activity of acquisition or lease of immovable properties as well as investment of funds......
January 7, 2020 Case Laws Income Tax

Reopening of assessment u/s 148 - the extended period of limitation cannot be availed by the Department when all primary particulars were, admittedly, available on file.

1 ....97 98 99 100101102 103 104

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: 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

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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...