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 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

Follow us:

Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

Filter:

Showing 1601 to 1650 of 6197 Records

1 ....29 30 31 323334 35 36 37........ 124

September 27, 2022 Case Laws GST

Seeking grant of Regular Bail - evasion of GST - kachcha entry (unaccounted transaction) - when trial of the case would not likely to conclude in a reasonable time and......
September 27, 2022 Case Laws Income Tax

Exchange in old currency notes seized by the Police Authorities under an order of seizure - directions issued - the respondents shall exchange the old demonetized......
September 27, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - The AO ought to have, therefore, exceeded his ambit to verify the veracity of the claims as to agricultural income, exempt u/s. 10, i.e.,......
September 27, 2022 Case Laws Income Tax

Scope of the instructions issued by the CBDT - Exercise of power us/ 119 - A perusal of the said instruction shows that this is practically a search and seizure manual......
September 27, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - write off of the investment in subsidiary under the Normal provisions and under the computation of Book Profits u/s 115JB - . Merely because......
September 27, 2022 Case Laws Income Tax

Addition made being Specified Bank Notes deposited in the bank account of the assessee - whether the assessee had sufficient cash balance in its books for making the......
September 27, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - CIT(A) failed to appreciate the simple accounting entry that when the assessee’s proprietorship concern received a sum on......
September 27, 2022 Case Laws Income Tax

TDS u/s 195 - reinsurance premium ceded to non-resident reinsurer is not taxable in India under the Income Tax Act, 1961 or under DTAA between India and respective......
September 27, 2022 Case Laws Income Tax

Assessment u/s 153A - addition of LTCG on sale of shares as bogus u/s 68 - where the assessment has attained finality and stands concluded at the time of search and are.....
September 27, 2022 Case Laws Customs

Revocation of Customs Broker license - respondent failed to adhere to Regulation 13(a) of the CHALR, 2004 - The order passed by the learned Tribunal setting aside the......
September 27, 2022 Case Laws Customs

Validity of rescinding of Anti Dumping Duty (ADD) - recommendation from designated authority obtained later - The issuance of Notification dated 01.02.2022 by the......
September 27, 2022 Case Laws Customs

Import of restricted goods or not - capital goods - It is clear from the definition of capital goods that any plant, machinery, equipment or accessories required for......
September 27, 2022 Case Laws Customs

Levy of redemption fine and penalty - re-export of goods - misdeclaration of goods - the penalty imposed under Section 112 (a) of the Customs Act, 1962 is proper.......
September 27, 2022 Case Laws Insolvency and Bankruptcy

Whenever Fraud on a Creditor is perpetrated in the course of carrying on Business, it does not necessarily follow that the Business is being carried on with an Intent to....
September 27, 2022 Case Laws Service Tax

Levy of penalty u/s 78 of FA - the appellant paid the service tax and interest for the period from 18.04.2006 onwards before issuance of show cause notice therefore, the....
September 27, 2022 Case Laws Service Tax

Exemption from service tax - works contract - sub contractor - The appellant can claim the benefit of Sr. No. 29 (h) in respect of service of works contract provided as.....
September 27, 2022 Case Laws Indian Laws

Possession of the secured assets - Once all the requirements under Section 14 of the SARFAESI Act are complied with/satisfied by the secured creditor, it is the duty......
September 27, 2022 Case Laws Indian Laws

Commercial quantity under the NDPS Act - If the contraband seized falls within the provisions of NDPS Act, the weight of the neutral substance would not be ignored while....
September 26, 2022 Case Laws Income Tax

Unexplained expenses u/s 69C - Cash Expenses incurred by the assessee - A fair estimation of disallowance of cash expenses needs to be done in this case. - disallowance.....
September 26, 2022 Case Laws Income Tax

Validity of Assessment u/s 144 r.w.s. 143(3) - additions based on seized material. - As on 19.11.2012 the assessment for assessment year 2010-11 was not pending. AO has.....
September 26, 2022 Case Laws Income Tax

Disallowance of interest expenditure - diversion of funds for non-business purpose - In order to examine the allowability of interest expenditure on funds borrowed, when....
September 26, 2022 Case Laws Income Tax

Unaccounted business receipts - the theory of extrapolation is not logical for determining the actual total Income and it is established law that the assessment should......
September 26, 2022 Case Laws Income Tax

Expenses of FCCB - allowable capital or revenue expenditure - The assessee has given details as regards to computation of income for expenses on issue of FCCB, security.....
September 26, 2022 Case Laws Direct Taxes

Benami transaction - attachment of property - While passing such orders as an interim measure to protect the interest of Revenue, there is no hastiness or procedural......
September 26, 2022 Case Laws Customs

Validity of assessment order - provisional assessment - since the assessing authority proceeded to finalise the assessment under Section 18(2) of the Customs Act,......
September 26, 2022 Case Laws Customs

Valuation of imported goods - rejection of declared RSP - There is nothing on record to show that the price labels were affixed to the imported goods and sold in the......
September 26, 2022 Case Laws Customs

Classification of imported goods - MC PCB - The specificity of description in the claimed classification is not anywhere matched by the description within which the......
September 26, 2022 Case Laws Customs

Classification of imported goods - Instead of deliberating on the validity, and appropriateness, of a tariff item in the First Schedule to Customs Tariff Act, 1975 other....
September 26, 2022 Case Laws Insolvency and Bankruptcy

Invocation and encashment of Performance Bank Guarantee(s) (PBG) granted by the Appellant - surety in a contract of guarantee to a ‘Corporate Debtor’ - A Performance......
September 26, 2022 Case Laws Insolvency and Bankruptcy

Validity of Resolution Plan - only 2% of their ‘Claims’ has been admitted, while the workman and other statutory dues have been paid 100% - Having regard to the fact......
September 26, 2022 Case Laws Money Laundering

Money Laundering - proceeds of crime - For issuance of process against the accused it has to be seen only whether there is sufficient ground for proceeding against the......
September 26, 2022 Case Laws Service Tax

Demand beyond the scope of Show Cause Notice (SCN) - Whether the services in question are admissible input service in terms of Rule 2(l), this issue was never raised in.....
September 26, 2022 Case Laws Service Tax

CENVAT Credit - sale of entire cement division operations - JSW Steel Ltd. (transferor company) provided any services to the appellants or not - there is no element of......
September 26, 2022 Case Laws Indian Laws

Existence of arbitration agreement between the parties - This Court is of the opinion that merely because the proposal forwarded on behalf of the respondents, by letter.....
September 26, 2022 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable - cheque received through third party - The appellant being the complainant had failed to establish by cogent evidence that the.....
September 24, 2022 Case Laws GST

Cancellation of petitioner's registration - scope and validity of SCN - Although, as per the impugned order, the Range Inspector appears to have physically verified the.....
September 24, 2022 Case Laws GST

Cancellation of registration of petitioner - The petitioners are permitted to file their returns for the period prior to the cancellation of registration, if such......
September 24, 2022 Case Laws GST

Seeking grant of anticipatory bail - shell firms/entities - tax evasion - Merely, because statement of the accused has to be recorded, is not a reason for declining pre.....
September 24, 2022 Case Laws Income Tax

Look Out Circular (LOC) issued - Offence punishable u/s 276C(1)(i) r.w.s. 278B(1) of the Income Tax Act - Taking into account the factum that there is no extradition......
September 24, 2022 Case Laws Income Tax

TDS u/s 195 - the remittances made to GEISA towards use of Pro-E software or Global Web are not royalty income chargeable to tax under the Act as well as under the......
September 24, 2022 Case Laws Income Tax

Admission of additional grounds under Rule 11 and 29 of the Income Tax (Appellate Tribunal) Rules, 1963 - In the absence of relevant facts available before revenue......
September 24, 2022 Case Laws Income Tax

Addition u/s 68 - accommodation entry - unsecured loan shown under the head of trade payables - Though the objection that the assessee has not conducted any business and....
September 24, 2022 Case Laws Income Tax

Undisclosed income - receipt of on-money by cash - Simply because the purchaser has admitted on-money payment is not sufficient. Particularly, in this case, a search was....
September 24, 2022 Case Laws Income Tax

Judicial discipline - Where facts and law in a subsequent assessment year are the same, no authority whether quasi judicial or judicial can generally be permitted to......
September 24, 2022 Case Laws Income Tax

Disallowance of depreciation on vehicle on the ground of personal use - Once the claim of depreciation on passenger vehicle is accepted by the AO then the depreciation......
September 24, 2022 Case Laws Customs

DEPB Scheme - forged DEPB Scrips - intent to evade Customs Duty or not - the DEPB licenses/Scripps were not issued at all. - fraud vitiates everything and such......
September 24, 2022 Case Laws Customs

Seeking provisional release and re-export of the goods - seizure on the ground of non-observance of conditions of Food Safety and Standards - When the applications......
September 24, 2022 Case Laws Customs

Rejection of amendment/ conversion of Shipping Bills - non-submission of necessary documents - It does not lie in the mouth of the appellant to contend that though the......
September 24, 2022 Case Laws Customs

Refund of CVD - rejection of refund claim on the ground of time limitation - It was nearly after ten years that the judgement of the Hon’ble Apex Court in M/s.......
September 24, 2022 Case Laws SEBI

Offence under SEBI ACT - Insider trading - the information regarding the termination of the two contracts can be characterised as price sensitive information, in that it....

1 ....29 30 31 323334 35 36 37........ 124

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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: 's Revision: Hospital receipts verified, partial refunds & fees paid s...

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 ...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

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 ...

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