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 2022

Home Highlights Year 2022

Filter:

Showing 4051 to 4100 of 6197 Records

1 ....78 79 80 818283 84 85 86........ 124

May 11, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Seeking directions to be issued to the Directors of the Corporate Debtor/the Appellants herein to make good the losses caused on account of the fraudulent......
May 11, 2022 Case Laws Service Tax

Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by......
May 11, 2022 Case Laws Service Tax

Levy of service tax - consideration received on account of ‘notice pay’ from the employees - the amount received as compensation by the appellants cannot be equated with....
May 11, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious criminal liability of a partner - partnership firm is not an accused tried for the primary/substantive offence - The provisions of Section....
May 10, 2022 Notifications Income Tax

Seeks to amend Notification No. 30/2021 dated 1st April, 2021 - CBDT authorizes the Director of Income Tax(Centralized Processing Centre) for specified purposes - Notification
May 10, 2022 Notifications Income Tax

Amends Form 3CF, Form 10A, Form 10AB, Form 10BD and Form 10BE - Income-tax (Fourteenth Amendment) Rules, 2022 - Notification
May 10, 2022 Notifications DGFT

Amendment in Export Policy of Guar Gum - The Export of Guar Gum to European Union and UK will now be allowed subject to issuance of Official Certificate in place of......
May 10, 2022 Circulars Income Tax

Guidelines under clause (23FE) of section 10 of the Income-tax Act, 1961 - Circular
May 10, 2022 Case Laws Income Tax

Taxability of income in India - the profit derived from providing baggage screening services and aircraft handling services to various other airlines in India will not......
May 10, 2022 Case Laws Insolvency and Bankruptcy

Transfer Appeal - Territorial Jurisdiction to initiate CIRP against Corporate Debtor - Conferment of Jurisdiction - A person who is not vigilant and has been duly served....
May 10, 2022 Case Laws Indian Laws

Dishonor of Cheque - Funds Insufficient/Dormant Account - the present petition has been filed after a delay of 1 year and 3 months from the date of the summoning order......
May 10, 2022 Circulars Companies Law

Clarification of holding of Annual General Meeting (AGM) through Video Conference (VC) or Other Audio Visual Means (OAVM) - Circular
May 10, 2022 Circulars Companies Law

Clarification on passing of Ordinary and Special resolutions by the companies under the Companies Act, 2013 read with rules made thereunder on account of......
May 10, 2022 Case Laws GST

Restoration / Revocation of cancellation of GST registration - Recovery of GST - Attachment of Bank Accounts and finished goods - whether the department should be asked.....
May 10, 2022 Case Laws GST

Exemption from GST - Pure Service - Providing Project Management Consultancy services - regulatory bodies and other autonomous entities would not be regarded as the......
May 10, 2022 Case Laws GST

Levy of GST - Valuation - determination of margin - old and used motor vehicles - claim of deduction of cost incurred on refurbishment from the margin - It is noticed......
May 10, 2022 Case Laws GST

Demand of advertisement tax post the enactment of the GST Act - power of Municipal Corporation to levy advertisement tax/fee - case of petitioners is that on the......
May 10, 2022 Case Laws Insolvency and Bankruptcy

Appointment of the same resolution professional - it is submitted that, the resolution professional is appointed by the creditor and no person can be a judge in on own......
May 10, 2022 Case Laws GST

Valuation - Constitutional Validity - supply of construction service - Exclusion of value of land - a mandatory fixed rate of deduction of 1/3rd of total consideration......
May 10, 2022 Case Laws Customs

Duty Drawback - petitioner is unable to produce export realization within 6 months from the date of export - In case export proceeds are realized within extended period,....
May 10, 2022 Case Laws Customs

Smuggling - foreign origin gold - In respect of the seizure of gold bar with foreign marking, undoubtedly it is a town seizure. The assessee-appellant has nowhere......
May 10, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Time and again, it has been expressed and explained by this Court that the provisions of the Code are essentially intended to bring the corporate......
May 10, 2022 Case Laws VAT and Sales Tax

Classification of goods - unclassified goods - manufacturing of chemical in the brand name of ‘AT-PLAST’ - The Tribunal while coming to the conclusion has held that the.....
May 10, 2022 Case Laws VAT and Sales Tax

Attachment of Bank Accounts - It could be said that the impugned action is essentially in exercise of powers under Section-45 of the Act. Section-45 only talks about......
May 9, 2022 Case Laws Income Tax

Speculative transactions - set off of the loss - transaction in derivatives on recognized stock exchange as defined under Section 43 (5) (d) of the Income Tax Act, 1961.....
May 9, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - The reasons recorded were totally unfounded and consequently the jurisdictional notice under Section 148 issued by.....
May 9, 2022 Case Laws Income Tax

Attachment of the land -Tax recovery proceedings - title and the ownership of the Non- Agricultural parcel of land - the only exercise which the Principal Commissioner......
May 9, 2022 Case Laws Income Tax

Unexplained cash credit u/s 68 - Merely because the Investor Companies have shown meager income during the impugned assessment year, the same in my opinion, cannot be a.....
May 9, 2022 Case Laws Income Tax

Addition on account of agricultural income - CIT(A) has granted more than fair relief to the assessee. The theory of agricultural income by the assessee is devoid of......
May 9, 2022 Case Laws Income Tax

Revision u/s 263 - Addition u/s 68 - accepting the returned income - AO has conducted enquiry in respect of subject matter i.e. share capital and premium collected by......
May 9, 2022 Case Laws Income Tax

Disallowance of provision towards rental expenses - This is purely on the basis of the estimate and was rightly treated as contingent in nature and not allowed as a......
May 9, 2022 Case Laws Income Tax

TP adjustment made on buy back of shares - The TPO has not explained the basis or rationale for adopting figures from different valuation reports. The assessee followed.....
May 9, 2022 Case Laws Income Tax

Revision u/s 263 - Bogus sales - nature of the transactions being of accommodation entry taken - A.O. has failed to examine the complete bank statement of the assessee......
May 9, 2022 Case Laws Income Tax

Capitalization of Software Expenses - It is the user rights which has been purchased by the assessee and requires updation and modification at regular intervals. Hence,.....
May 9, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - Having regard to the fact that the date of NPA is 30/09/2014, there is an ‘acknowledgement of debt’ dated 19/12/2015 and the.....
May 7, 2022 Act Rules Income Tax

Computation of minimum investment and exempt income for the purposes of clause (23FE) of section 10 of the Act - New Rule 2DCA inserted - Income-tax Rules, 1962
May 7, 2022 Notifications SEBI

Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2022. - Notification
May 7, 2022 Notifications Companies Law

Companies (Prospectus and Allotment of Securities) Amendment Rules, 2022. - Notification
May 7, 2022 Notifications Income Tax

Income-tax (Twelfth Amendment) Rules, 2022. - Notification
May 7, 2022 Case Laws GST

Maintainability of appeal - rejection of appeal on the ground of time barred - In face of clear evidence existing on record that such technical glitches were resolved by....
May 7, 2022 Case Laws GST

Entitlement of interest on refund - Submission of refund application in physical form - It is well settled that law does not compel a man to do what he cannot possibly......
May 7, 2022 Case Laws GST

Revocation of cancellation of the GST registration of the petitioner - a permanent mechanism could not be developed until the aforesaid advisory dated 23.03.2022 - It is....
May 7, 2022 Case Laws GST

GST Registration of petitioner - petitioner claims that since it is already registered in Delhi, it cannot be required to be registered at any other place - Section 24......
May 7, 2022 Case Laws GST

Jurisdiction - power of inspecting officers - whether the powers vested on inspecting officers can be withdrawn - This Court, prima facie is of the view that the present....
May 7, 2022 Case Laws GST

Valuation - coal excavated from the Mine - The amounts towards Royalty, MMDR, DMF Fund and Reserve Price, payable and paid by KPCL directly to the concerned Governmental....
May 7, 2022 Case Laws GST

Classification of supply - supply of goods or supply of services - HSN Code - right and ownership on the Coal mined by the Applicant - he applicant is involved in supply....
May 7, 2022 Case Laws GST

Exemption from GST - sub-contractors to the builder / Developer / Contractor of Affordable housing under PMAY Scheme - In the instant case it is an admitted fact that......
May 7, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Keeping in view the aforesaid facts, this Court is of the view that the issue of rent of ‘A Barracks’ was within the knowledge of the......
May 7, 2022 Case Laws Income Tax

Exemption u/s 11 - grant of registration u/s.12AA - “Religious Trust” v/s “Charitable Trust” - The objects do not channel the benefits to any community and thus, would......
May 7, 2022 Case Laws Income Tax

Determining capital Gain on sale of shares received in exchange of membership of the broking concern - dues paid to certain creditors of the broking concern as cost of......

1 ....78 79 80 818283 84 85 86........ 124

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