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 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 Customs duty dispute: Imported goods classified as... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI Relaxations for employee benefit trusts, aligned... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Phased rollout of quality standards for low-voltage... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... 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 3701 to 3750 of 5067 Records

1 ....71 72 73 747576 77 78 79........ 102

April 8, 2021 Case Laws Income Tax

Denying the registration u/s.12AA - Charitable activity u/s 2(15) - In any event, CIT (Exemption) should not have come to conclusion that the objects of the appellant......
April 7, 2021 Case Laws GST

Seeking release of detained goods alongwith the truck - invalid documents or not - The truck is exposed to the vagaries of weather and over a period of time the vehicle.....
April 7, 2021 Case Laws Customs

Amendment of bills of entry (b/e) - Section 149 of the Customs Act, 1944 - Change of GST Numbers of unit located in different location - The petitioner succeeds and must....
April 7, 2021 Case Laws GST

Discharge of GST liability - Denial of transition of accumulated credit in respect of Tax Deducted at Source - any deduction made towards anticipated tax liability would....
April 7, 2021 Case Laws Income Tax

Disallowance of advertising expenditure - the deletion of the addition made by the A.O. qua expenditure incurred on advertising both by the CIT(A) and the Tribunal, to......
April 7, 2021 Case Laws Income Tax

Levy penalty under Section 271(1)(c) - As the assessee attempted a change in the method of accounting, concerning the aforementioned expenses. The method of accounting,.....
April 7, 2021 Case Laws Income Tax

Validity of Assessments made u/s 153C - The A.O. has not followed the proviso to Section 153C of the I.T. Act. No satisfaction note have been recorded in the case of......
April 7, 2021 Case Laws Income Tax

TP Adjustment - sale of an under construction vessel - the TPO by observing that the assessee had lost the “Opportunity cost” had clearly exceeded his jurisdiction.......
April 7, 2021 Case Laws Income Tax

Addition u/s 69 - undisclosed foreign bank account - addition being the peak balance - Matter remanded back to AO for adjudication of the issue afresh stating that the......
April 7, 2021 Case Laws Income Tax

Seeking withdrawal of Revenue Appeal - Resolution of dispute under Mutual Agreement Procedure [MAP] with the U.S.A. - We are of the considered view that the letter dated....
April 7, 2021 Case Laws Income Tax

Grant of approval u/s 10(23C)(vi) denied - The claim being inadmissible in the preceding years on account of receipts exceeding a specified limit, surely does not......
April 7, 2021 Case Laws Income Tax

Addition made u/s. 69 on account of Transfer Pricing (TP) adjustment - Assessee cannot be expected to prove negative. The onus is on the Department to substantiate that.....
April 7, 2021 Case Laws Income Tax

Revision u/s 263 - Addition u/s 68 - in the light of the judicial precedents and in the light of fact that AO has conducted enquiries in respect of share capital......
April 7, 2021 Case Laws Income Tax

Disallowance on account of Royalty - estimated liability - What should be certain is the incurring of the liability. It should also be capable of being estimated with......
April 7, 2021 Case Laws Income Tax

Disallowance of depreciation on car and expenses related to cars which were registered in the name of the directors - the dominion ownership of the car rest with the......
April 7, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - it is well settled position of law that Annual Returns/Audited Balance Sheets can be referred to and relied on to see if......
April 7, 2021 Case Laws VAT and Sales Tax

Priority of charge on the land of the 7th respondent - Recovery of Sales Tax dues - As the 7th respondent ceased to be a Power of Attorney holder of the 6th respondent......
April 6, 2021 Case Laws GST

Detention of goods alongwith vehicle - Having regard to the fact that goods and vehicle are lying stationed/detained with the respondent No.2 since 11.03.2021;......
April 6, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - reopening beyond the period of 4 years - bogus purchases transactions of diamonds - assessee was aware that, it was only an......
April 6, 2021 Case Laws Income Tax

Addition u/s 68 - If the assessee could not produce the Directors during the assessment proceedings in response to the summons issued by the Assessing Officer due to......
April 6, 2021 Case Laws Income Tax

Addition on account of suppressed production on the basis of electricity consumption - the AO failed to appreciate the facts and did not attempt to establish a direct......
April 6, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - undisclosed capital gain - a right person is liable to pay tax on his income and no option is available to tax income in the hands of......
April 6, 2021 Case Laws Income Tax

TP Adjustment - Arm's length price of the corporate guarantee fee - Lower authorities have also included a letter of comfort as part of corporate guarantee - We reject......
April 6, 2021 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - it is only where a loan advanced by a company to registered shareholder and other conditions set out in section 2(22)(e) are......
April 6, 2021 Case Laws Income Tax

Deduction u/s 80IA - More than ordinary profit shown by the assessee under section 80IA(10) - Admittedly, in the case on hand the assessee is showing higher amount of......
April 6, 2021 Case Laws Income Tax

Ex-parte order passed by CIT(A) - Non-appearance before CIT(A) since the affairs of the assessee company not having been properly looked into by the person incharge at......
April 6, 2021 Case Laws Customs

Release of seized goods - Drones - the Commissioner (Appeals) has taken a correct view after applying his mind so as to release the goods for immediate use so that the......
April 6, 2021 Case Laws Central Excise

Judicial Review of Show Cause Notice (SCN) - whether refunds granted earlier pursuant to the Judgment of the Apex Court can be considered to be refunds erroneously......
April 6, 2021 Case Laws VAT and Sales Tax

Levy of sales tax on turnover - High seas sale - Admittedly, the Bill of Entry is not the document of title and even assuming that there are certain interpolations or......
April 6, 2021 Case Laws VAT and Sales Tax

Levy of tax on turnover - Bill of Lading - title to the goods or not - In the instant case, the Revenue did not dispute the fact that the duty was paid by the ultimate......
April 5, 2021 Case Laws GST

Accrual of GST liability - when is the ‘date of receipt of payment’ where no tax invoice is issued under Section 31 - agreement for the sale of flats in a project -......
April 5, 2021 Case Laws GST

Condonation of delay in filing an appeal before AAAR against the order of AAR - the AAR was justified in rejecting the appeal on the ground of limitation as it was not......
April 5, 2021 Case Laws GST

Seeking grant of Bail - raid and search operation were conducted - fake firms - wrongful availment of credit - Suffice to say prima facie, the accused has committed an......
April 5, 2021 Case Laws Income Tax

TDS u/s 195 - payments made to non-resident - The amounts paid by resident Indian endusers/ distributors to non-resident computer software manufacturers/suppliers, as......
April 5, 2021 Case Laws Income Tax

Conversion of complete scrutiny from the limited scrutiny - In the present case, no administrative approval has been obtained from the CIT. The AO is also required to......
April 5, 2021 Case Laws Income Tax

Disallowance u/s 37(1) - interest free loan to its Managing Partner - it is not the contention that the Managing Partner has withdrawn his capital. As seen from the......
April 5, 2021 Case Laws Income Tax

Penalty u/s 271AAB - the assessee did not have any option to keep the return pending anymore and wait for the department to provide copy of statements. Had the assessee.....
April 5, 2021 Case Laws Income Tax

Computation of Capital Gain - provision for site development expenses against sale of plots and the disallowance being premium on re-purchase - Once the plots are sold......
April 5, 2021 Case Laws Income Tax

LTCG Addition - denial of natural justice - the Assessing Officer’s second round assessment order sufficiently indicates that he had afforded a number of opportunities......
April 5, 2021 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - activities of organizing seminars - The AO himself classified the activities under objects of general public utility......
April 5, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - denial of deduction under section 80IB(10) - Just because the claim for this A.Y. 2009–10 was rejected, the penalty cannot be imposed considering....
April 5, 2021 Case Laws Income Tax

Benefit of the provisions of Section 10 (23C)(iiiab) - There is a sweeping difference in according the any assessee to the provisions of Section 12AA and Section......
April 5, 2021 Case Laws Income Tax

Deduction u/S 80IA on Inland Container Depot - Unless shown otherwise, it cannot be held that the term ‘Inland Ports' is used differently under Section 80-IA of the IT......
April 5, 2021 Case Laws Income Tax

Validity of final assessment order passed u/s 143(3) r.w.s 144C - The view taken by DRP that it has no power to condone the delay is inasmuch as such power is absent......
April 5, 2021 Case Laws VAT and Sales Tax

The petitioner did not receive any of the notices said to be sent by the 2nd respondent and therefore, they had no occasion to submit their explanation/objection. So......
April 5, 2021 Case Laws VAT and Sales Tax

Condonation of delay in filing petition - No explanation is adduced for the elapse in time between 04.06.2016 and date of filing of this writ petition which is......
April 3, 2021 Case Laws GST

Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years....
April 3, 2021 Case Laws GST

Invocation of bank guarantee furnished by the petitioner for release of the goods - If the petitioner files statutory appeal challenging the order at Ext.P3 within the......
April 3, 2021 Case Laws VAT and Sales Tax

Disallowance of discount from the taxable turnover - There is no evidence that the dealer paid to the assessee the original value of the goods and not the discounted......
April 3, 2021 Case Laws Central Excise

Rejection of refund claims - The finding of fact recorded by the Commissioner of Appeals in respect of the fulfillment of the requirement under Notification No. 20/2007.....

1 ....71 72 73 747576 77 78 79........ 102

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: Stock damaged in recent floods

F: Transfer of ITC without filing ITC-02

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...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

↑Top