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 Excess Input Tax Credit penalty appeal dismissed... TaxTMI Income Tax Assessment Notice Issued by... 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 Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Excessive transport expenses deduction and TDS... TaxTMI Importer imports "Ground Colemanite (B2O3 40%)... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For 2021

Home Highlights Year 2021

Filter:

Showing 3001 to 3050 of 5067 Records

1 ....57 58 59 606162 63 64 65........ 102

June 2, 2021 Case Laws Insolvency and Bankruptcy

Levy of Maintenance Security Deposit in respect of the property which was e-Auctioned by the Liquidator - Section 61(1) of the Insolvency and Bankruptcy Code, 2016 -......
June 2, 2021 Case Laws Central Excise

Reversal of CENVAT Credit - Since the appellant has followed Rule 6(2) and has not taken any CENVAT credit on the input services which were used exclusively for......
June 1, 2021 Case Laws GST

Directions to keep in abeyance the summons issued - There is no certainty that the pandemic will abate by 15.07.2021, we are of the view that, for the moment, the......
June 1, 2021 Case Laws GST

Refund of CGST, IGST and TNGST - renting of the shops from the third and fourth respondents - there is no useful purpose in directing the third and fourth respondents......
June 1, 2021 Case Laws GST

Transitional credit of CENVAT credit - On 4th January, 2018, when the Petitioner attempted to load TRAN-2 Form, no time had been specified under the Rules, which could......
June 1, 2021 Case Laws Customs

Levy of IGST or Customs Duty - Classification of goods - Bronze Cladding Panel for Statue of Unity Project - irrespective whether the classification claimed by the......
June 1, 2021 Case Laws Income Tax

Faceless assessment u/s 144B - Since the statute itself makes the provision for grant of personal hearing, the respondents/revenue cannot veer away from the same. -......
June 1, 2021 Case Laws Direct Taxes

Benami transaction - orders barred by limitation - The provision imposes a ban upon the passing of an order beyond the period stipulated, a prohibition. It is a burden......
June 1, 2021 Case Laws Income Tax

Income deemed to accrue or arise in India - Collection of membership fees - We are in agreement with the claim of the assessee that amount of profit that would be......
June 1, 2021 Case Laws Income Tax

Income deemed to accrue or arise in India - income attributable to India - As we have held that the ATC’s are not the DAPE of the assessee, therefore, the addition i.e......
June 1, 2021 Case Laws Income Tax

Faceless assessment u/s 144B - Validity of assessment order passed u/s 143(3) r.w.s. 143(3A) & 143(3B) - principal grievance of the petitioner that the impugned......
June 1, 2021 Case Laws Customs

Import duty on Amphotericin B (used for treatment of Mucormycosis (Black Fungus) - petitioner states that the import duty is 70% whereas respondents claims it to be 27%?....
June 1, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - To attract the provision of IB Code under Section 9, there must be 'due' and 'default' which is found absent in the instant application -......
June 1, 2021 Case Laws Service Tax

Nature of activity - Manufacture or service - Process amounting to manufacture or not - activity of crushing, pulverizing, converting and packing of spices into powder......
June 1, 2021 Case Laws Service Tax

Reverse charge mechanism - Levy of service tax - Banking and Financial Services - service provider located outside India - time limitation - penalty - revenue neutrality....
June 1, 2021 Case Laws Central Excise

CENVAT Credit - input services - the Cenvat credit on the service used for removal of goods up to the place of removal is admissible. The CHA service is also used from......
June 1, 2021 Case Laws Indian Laws

Dishonor of cheque - Offences punishable under Sections 415 and 420 of IPC - sub-standard black pepper supplied - In the case on hand, though the cheque was bounced, no.....
May 31, 2021 Case Laws GST

Validity of order of Magistrate in which he has ordered for police investigation after taking cognizance - the two twin facts namely, the perusal of the case record by......
May 31, 2021 Case Laws GST

Attachment of property - allegation against the petitioner company is that the petitioner company had fraudulently availed input tax credit on fictitious invoices to......
May 31, 2021 Case Laws GST

Profiteering - supply of Services by way of admission to exhibition of cinematograph films where the price of admission ticket was one hundred rupees or less - despite......
May 31, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - penny stock purchases - “new ground” v/s “new reasons” - We take the notice of the fact that, the copy of the approval has been......
May 31, 2021 Case Laws Income Tax

Income chargeable to tax in India - IDR dividend received from SCB-India - As regards the submissions about unintended benefit to the assessee, from an overall global......
May 31, 2021 Case Laws Income Tax

Penalty imposed u/s. 271B - non filing of audit report within stipulated time - the assessee kept on changing its version for causing delay of filing tax audit report......
May 31, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - No addition being loan given forming the main `reason for escapement of income’ u/s 147 of the Act has been made by the AO and instead,....
May 31, 2021 Case Laws Income Tax

Unexplained income u/s 69A - undisclosed cash deposit in bank a/c - Department had also accepted the generation and availability of cash because of agricultural income......
May 31, 2021 Case Laws Income Tax

Conversion of limited scrutiny into complete scrutiny assessment - AO has not referred to any credible or reliable material or information to form the view that there......
May 31, 2021 Case Laws Income Tax

Unexplained cash found during the search action - AO has not pointed out any unexplained credit in the books of account, any unexplained investment, any unexplained......
May 31, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - the very basis of reopening of assessment is based on incomplete or wrong facts available on record as the said transaction of sale of.....
May 31, 2021 Case Laws Income Tax

Penalty u/s 272A(2)(e) - return in this case was filed on 12/07/2017 as late by 2537 days - the assessee has filled its return of income declaring the nil income and......
May 31, 2021 Case Laws Income Tax

Addition of on-money - Additions of on-money made u/s 68 on the basis of notings in loose sheets and data retrieved from the mobiles - when the A.O had in the assessment....
May 31, 2021 Case Laws Income Tax

Addition of sales tools expenses u/s 37 - the logic given by the coordinate bench equally applies to the sales tool expenses also. The above decision was also followed......
May 31, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance of professional fees for non-deduction of TDS - Merely not filing appeal on the contesting issues does not tantamount to concealment....
May 31, 2021 Case Laws Income Tax

Revision u/s 263 - Manner of presentation of the corpus fund in the final accounts of the assessee - donation - where the A.O. has taken a broad view by accepting the......
May 31, 2021 Case Laws Insolvency and Bankruptcy

Once the CoC (Respondent No. 2) has approved the Resolution Plan, the Administrator of the DHFL, has to obtain no-objection from RBI in accordance with Rule 5(d) of the.....
May 31, 2021 Case Laws Insolvency and Bankruptcy

CIRP proceedings - illegal transfer of IPR and business by the corporate debtor - the declaration of assignment of trademarks in the name of R1 is declared null and void....
May 31, 2021 Case Laws Service Tax

Refund - Education Cess, Secondary & Higher Education Cess and Krishi Kalyan Cess cannot be transferred to GST account and as they were lying unutilized in their cenvat.....
May 31, 2021 Case Laws Indian Laws

Dishonor of Cheque - The financial capacity of the complainant to lend money to the accused also can be gathered from the evidence. As such, the other point of argument.....
May 31, 2021 Case Laws Indian Laws

Dishonor of Cheque - This court is of the considered view that the High Court should not have interfered with the cognizance of the complaints having been taken by the......
May 29, 2021 News GST

Recommendations of 43rd GST Council meeting - News
May 29, 2021 Case Laws Income Tax

Sale of property - Property belongs to the HUF of the assessee Or assessee individual - rights on ancestral property - the property was inherited by the father of the......
May 29, 2021 Case Laws Income Tax

Disallowing the claim of the appellant to reduce the reversal of provision for bad and doubtful debts from the book profits computed under section 115JB - if the......
May 29, 2021 Case Laws Income Tax

Addition u/s. 69 based on information received from Australian Tax authorities - There is absolutely no other material in the hand of the A.O. of proving the addition in....
May 29, 2021 Case Laws Income Tax

Assessment completed u/s 153C - Limitation for completion of assessment - Correct date of search - once it is held that the present assessment year i.e., A.Y 2014-15 is.....
May 29, 2021 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - weighted deduction u/s 35(1)(ii) claimed in the original return and later in the return filed in response to notice u/s 148 of the Act,......
May 29, 2021 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - shortfall in deduction of tax at source due to difference in opinion - no disallowance could be made by invoking provisions of section......
May 29, 2021 Case Laws Income Tax

Disallowance u/s 40(a)(ia) for non deduction of TDS - return of income on presumptive basis u/s.44AD - the assessee is entitled to take the benefit of the provisions of.....
May 29, 2021 Case Laws Customs

Time Limitation period for filing a suit for malicious prosecution, against the customs authorities/officials - The date of the acquittal of the Plaintiff/Respondent is.....
May 29, 2021 Case Laws Customs

Valuation of this remnant ATF - cost of transportation - where transportation of goods is involved and cost is actually incurred or is liable to be incurred for such......
May 29, 2021 Case Laws Customs

Levy of redemption fine and penalty - provisional release of goods - the appellant paid entire amount of the differential duty along with interest thereon and 15% duty......
May 29, 2021 Case Laws Insolvency and Bankruptcy

Seeking direction against the Appellant Banks and Financial Institutions to reimburse all the amounts appropriated by them after the Insolvency Commencement Date -......

1 ....57 58 59 606162 63 64 65........ 102

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...

↑Top