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 Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... 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 Apex Court upholds validity of extension of GST... TaxTMI Builders wrongly claimed before Appellate Tribunal... TaxTMI Deductions, expense allocation & miscellaneous... TaxTMI Foreign airline's code-sharing income from India... TaxTMI Reopening of assessment after 4 years and addition... TaxTMI Trade officials wrongly denied export benefits due... TaxTMI License Revoked Without Proper Notice 's license... TaxTMI Settling shareholder feud, ensuring company... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

Filter:

Showing 1001 to 1050 of 6197 Records

1 ....17 18 19 202122 23 24 25........ 124

November 8, 2022 Case Laws Income Tax

Disallowance of Advertisement expenses u/s. 37 - the assessee had treated the aforesaid expenses as capital work in progress - advertisement expenses were almost 4 times....
November 8, 2022 Case Laws Income Tax

Depreciation on goodwill - zero asset shown in the books - The contention of the Ld. DR that it has zero asset shown in the books of CRAZY NETWORK appears to be......
November 8, 2022 Case Laws Income Tax

Denial of credit of tax deducted at source - Income not offered to tax - The Appellant has placed on record, separate ledger account maintained showing receipts from......
November 8, 2022 Case Laws Income Tax

Nature of Interest Income - The nexus between the deposits and business compulsions should decide the head of income under which the interest income is assessable.......
November 8, 2022 Case Laws Income Tax

Addition u/s 68 - assessee has shown its return of income u/s 44AD - it is undisputed fact that the assessee had not maintained books of account that is why he opted for....
November 8, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Capital gain computation - the out of 100 % sales consideration 95.36 % is offered as capital gain and the claim of the assessee is less than 5....
November 8, 2022 Case Laws Income Tax

Addition u/s 69C r.w.s.115BBE - Payment of credit card by cash as a unexplained expenditure - Without establishing conclusively, a section like 69C falling under the......
November 8, 2022 Case Laws Income Tax

Weighted deduction u/s 35(1)(ii) - bogus donations - the donors in connivance with various brokers, entry operators, donees etc. misued the benefit conferred u/s......
November 8, 2022 Case Laws Income Tax

MAT - computation of book profits u/s. 115JB - provision for foreseeable losses - it could be seen that even on merits, the provision made for foreseeable losses would......
November 8, 2022 Case Laws Income Tax

Bogus share transaction - A.O has done his duty by issuing summons and has done detailed examination of the facts and circumstances of the case. However, the......
November 8, 2022 Case Laws Customs

DFIA - Denial of exemption from Basic Customs Duty under Transferrable Duty Free Import Authorisation (DFIA) - Such beneficial DFIA scheme which is intended for export......
November 8, 2022 Case Laws Customs

Misdeclaration of imported goods - Aluminium Extrusion Scrap (Tread) - It appears that the said goods is used material therefore, the same can be classified as aluminium....
November 8, 2022 Case Laws Customs

Rejection of refund claim - the payment of anti dumping duty is not due to assessment or reassessment of Bills of entry but merely by a letter from the department,......
November 8, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Cheque was dishonoured - If the application under Section 7 of the Code could be filed only when the default occurs and the date of default is......
November 8, 2022 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Non-payment of full provident fund amount to the workmen and employees and the gratuity payment till the insolvency commencement date......
November 8, 2022 Case Laws Service Tax

Withholding the refund of security deposit with the state government towards service tax - Revenue submitted that, Post GST service tax was not applicable and that no......
November 8, 2022 Case Laws Central Excise

CENVAT Credit - Credit disallowed alleging that these services are consumed in the Mumbai office. It is not in dispute that the Mumbai office is an integral part of the.....
November 8, 2022 Case Laws Central Excise

Refund of CENVAT Credit reversed under protest - The factual matrix would be that the issue was in dispute and the appellant was disputing the amount alleged to be......
November 8, 2022 Case Laws Central Excise

Conversion of 100% EOU to normal DTA Unit - work in process / semi-finished goods at the time of debonding of EOU - at the intermediate stage when the goods are not......
November 8, 2022 Case Laws Indian Laws

Election of the office bearers of the Regional Council of ICSI - There is a distinction between the absence and the post fallen vacant. Regulation 92(2) shall be......
November 8, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of the non-signing partners - It is settled that in terms of explanation of Section 141 of the NI Act, the expression “company”.....
November 7, 2022 Case Laws GST

Permission to carry out amendment in its GSTR-1 for the month of January 2019 in order to rectify its mistake of mentioning wrong GSTIN number against the invoices......
November 7, 2022 Case Laws GST

Condonation of delay in filing appeal - in the light of the material on record which clearly establishes that the delay in preferring the appeal was wholly unintentional....
November 7, 2022 Case Laws Income Tax

Assessment of trust - cancelling registration of the Appellant u/s 12AA - Admittedly, Appellant-Trust has deposited the sale proceeds in fixed deposit with the Bank for.....
November 7, 2022 Case Laws Income Tax

Depreciation on software - It is trite that the AO cannot sit in the arm chair of a businessman and decide what expenditure is expedient. The genuineness of the vouchers....
November 7, 2022 Case Laws Income Tax

Liability u/s 201(1) and 201(1A) - short deduction of TDS u/s 194I - Rent - the common area maintenance charges was not forming part of the actual rent paid to the owner....
November 7, 2022 Case Laws Income Tax

Nature of land sold - agricultural land - law does not prohibit in receiving the sale consideration by equity shares - The land sold by the assessee is an agricultural......
November 7, 2022 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Considering the fact that the transactions of the assessee with the said company are in the nature of current account transactions with......
November 7, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - The nexus between formation of belief and material basis which such belief is formed is clearly absent in the instant case and......
November 7, 2022 Case Laws Income Tax

Nature of expenditure - assessee itself has capitalized in the financial statements to the expenditure incurred but the assessee has claimed it as a revenue expenditure.....
November 7, 2022 Case Laws Customs

Doctrine of promissory estoppel - Claiming benefit as per the old exim policy - new exim policy does not grant such benefit - when the new Exim Policy 1990-93 is held to....
November 7, 2022 Case Laws Customs

Import of insecticide for non-insecticidal purpose - Requirement to obtain an import permit - Once an import permit is issued by respondent no.3/CIB&RC, the petitioners.....
November 7, 2022 Case Laws Insolvency and Bankruptcy

CIRP - scope of interim moratorium - application to co-guarantors - the effect of the interim moratorium is only in respect of the debts of a particular debtor. By no......
November 7, 2022 Case Laws Insolvency and Bankruptcy

Seeking expunging the remarks made against the Appellant (Advocate) - conflict of interest and collusion - No prohibition can be read in the statutory provision......
November 7, 2022 Case Laws Insolvency and Bankruptcy

Fraudulent initiation of insolvency proceedings by the Operational Creditor in collusion with the Corporate Debtor - When the date of default given by Operational......
November 7, 2022 Case Laws Service Tax

Classification of services - Supply of tangible goods service - Merely because a record of actual use of goods is kept it does not amounts to having effective control......
November 7, 2022 Case Laws Service Tax

Classification of services - manpower recruitment agency services or not - the rate contract provided in the work order clearly indicates that the amount shall be paid......
November 7, 2022 Case Laws Central Excise

Abatement of appeal - CIRP proceedings - refund of pre-deposit - In the instant case the Resolution Plan was approved by the learned NCLT - As the appeal has already......
November 7, 2022 Case Laws VAT and Sales Tax

Interpretation of “local area” - Levy of entry tax - The object of the levy, i.e., entry tax, is the regulation of entry of goods in a regular area for consumption,......
November 7, 2022 Case Laws Indian Laws

Refusal to appoint an arbitrator and refer the dispute to the arbitrator - The dispute is with respect to the Share Subscription and Shareholders Agreement which is......
November 7, 2022 Case Laws Indian Laws

Scope of intermediary - delivery of laptop - Flipkart - The factum that the petitioner-Company is an intermediary providing merely access to Sellers/Buyers is not under.....
November 7, 2022 Case Laws Indian Laws

Dishonor of Cheque - discharge of legally enforceable debt or not - it is highly improbable that when two persons are entering into a partnership, then a third person......
November 6, 2022 Case Laws GST

Input Tax Credit - applicant is under Marginal Scheme - there is no bar on the registered tax payer to claim input tax credit on input services and corresponding......
November 6, 2022 Case Laws GST

Levy of GST - Pure services or not - Reimbursement of tree cut compensation amount paid to farmers and land owners during the course of execution of work is not......
November 6, 2022 Case Laws GST

Levy of GST - Applicability of RCM - manufacturer and supplier of exempted goods - Levy of tax or otherwise on a particular supply does not have a bearing on the......
November 6, 2022 Case Laws GST

Classification of supply - nature of supply - e-commerce operator - The supply happens independent of the applicant and the applicant is involved only in the......
November 6, 2022 Case Laws Income Tax

Penalty u/s.271(1)(c) or penalty u/s.271AAA - The provisions of Section 271AAA(3) of the Act specifically excludes the provisions of Section 271(1)(c) of the Act for the....
November 6, 2022 Case Laws Income Tax

Exemption u/s 11 - Clarification to the order [ 2022 (10) TMI 948 - SUPREME COURT] - Applicable retrospectively or not - The reference to application of the law declared....
November 6, 2022 Case Laws Income Tax

Compounding of offences u/s 279 - liberalisation of policy of the CBDT- applications for compounding of non-technical offences - imprisonment for less than 2 years was......
November 6, 2022 Case Laws Income Tax

Loss on obsolescence of stores - the assessee has made a provision towards obsolescence of stores - in the preceding paragraphs, provision cannot be allowed as an......

1 ....17 18 19 202122 23 24 25........ 124

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Transfer of ITC without filing ITC-02

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 ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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 ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

A: Electronic Liability Register