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 4151 to 4200 of 6197 Records

1 ....80 81 82 838485 86 87 88........ 124

May 5, 2022 Case Laws Indian Laws

Dishonor of cheque - payment of interim compensation - direction to deposit 15% amount - Insofar as the present facts are concerned, the period of 15 days from the date.....
May 4, 2022 Notifications DGFT

Relaxation of import provisions under Notification No. 20/2015-20 dated 24.08.2021 to allow import of the remaining quantity of 5.50 Lakh MT upto 30.9.2022 or until......
May 4, 2022 Case Laws GST

PIL - Allegation of misuse / spending money for conducing annual conferences by Revenue department - Seeking injunction restraining the 3rd respondent from conducting......
May 4, 2022 Case Laws GST

Detention of goods alongwith the vehicle - Selection of the ODC vehicle type while generating e-Way Bill - clerical/technical error or done intentionally - levy of......
May 4, 2022 Case Laws GST

Withholding to release refund/reimbursement of additional GST tax liability to the Petitioners - the payment of tax by utilization of the tax credit is a valid mode of......
May 4, 2022 Case Laws GST

Exemption from GST - Accommodation Service or independent clinical establishment - the accommodation service and other services including Naturopathy rendered during the....
May 4, 2022 Case Laws GST

Classification of supply - sale as a going concern - transfer of the business - The transaction of transfer of business unit of the applicant involved in the instant......
May 4, 2022 Case Laws GST

Levy of IGST - dismantling of existing sleeper fixing and/or installation of new (H-Beam Steel sleepers) - composite supply of works contract - execution of original......
May 4, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Extended Period - Under no circumstances the extended period available in clause (b) of sub-section (1) of Section 149 which we may......
May 4, 2022 Case Laws Income Tax

Disallowance u/s 43B - it is not a case of conversion of outstanding interest into the loan so that the same could be allowed only on the actual payment, more......
May 4, 2022 Case Laws Income Tax

Validity of the assessment proceedings initiated u/s 147 - the assessee has shown the sale consideration under the head capital gain and the amount in dispute directly......
May 4, 2022 Case Laws Income Tax

Block assessment - The notice u/s 158BC was issued by AO on 5th May, 2000, which was served on 08th May, 2000. The time limit for passing assessment for Block Period was....
May 4, 2022 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) r.w.s. 271AAA - There is nothing in the provisions of section 271AAA to say that an assessee is required to disclose the manner in which......
May 4, 2022 Case Laws Income Tax

Transfer of case u/s 127 - It is trite law that an assessee is barred from raising contention that no opportunity was given to the assessee while transferring the......
May 4, 2022 Case Laws Income Tax

Addition on account of Repair and Maintenance of Plant and Machinery on estimate basis - sale of scrap - The assessee brought on record a chart of sale made of scrap in.....
May 4, 2022 Case Laws Income Tax

Denial of benefit of exemption u/s 10(38) - LTCG - the AO has clearly given the modus operandi of money laundering by the stock broker of the agents and the......
May 4, 2022 Case Laws Income Tax

Assessment u/s 153A - Additional income as offered before settlement commission - In the given case, it is also fact on record that in the search, no incriminating......
May 4, 2022 Case Laws Customs

Seeking waiver/refund of charges like container detention charges, demurrage charges, ground rent charges etc - no liability to be fastened on the respondent - HC
May 4, 2022 Case Laws Customs

Levy of Penalty on appellant –CHA u/s 114(i) of the Customs Act - export of prohibited goods or not - appellant is negligent in performing their duty as a CHA - as the......
May 4, 2022 Case Laws Service Tax

Refund claim - time limitation - claim was delayed by a period of 4 days - Since the acknowledgment of the refund application was given on 18.2.2014, i.e. within one......
May 4, 2022 Case Laws Service Tax

Valuation - import of services - amount of withhold tax paid by the Appellant, over and above the consideration paid to the foreign service providers, to be included in.....
May 4, 2022 Case Laws VAT and Sales Tax

Seeking release of attached properties - the entire action on the part of the respondents under the garb of Section 44 of the GVAT Act could be termed as without......
May 4, 2022 Case Laws Indian Laws

Dishonor of Cheque - settlement of disputes between the parties - compounding of offences u/s 138 - Needless to say, the operation or effect of a general Act can be......
May 3, 2022 Notifications Customs

Exemption to specified goods from the whole of levy of Social Welfare Surcharge. - Seeks to amend the notification No. 11/2018 Customs to align the HS Codes with the......
May 3, 2022 Notifications Customs

Seeks to give effect to the first tranche of India UAE CEPA - Notification
May 3, 2022 Circulars DGFT

The Tariff Rate Quotas (TRQ) under India–UAE CEPA and procedure for allocation and imports under given TRQs is notified. - Amendment in Para 2.107 (TRQ under FTA/CECA)......
May 3, 2022 Case Laws GST

Cancellation of Bail granted - Failure to deposit amount as a pre-condition of Bail - Adjustment of amount with input tax credit (ITC) instead of depositing in Cash -......
May 3, 2022 Case Laws GST

Demand of GST alongwith interest and penalty - purported difference between the contents of two returns i.e., GSTR-1 and GSTR-3B - The contentions raised by the......
May 3, 2022 Case Laws GST

Cancellation of registration of petitioner - It cannot be disputed that with cancellation of registration, the dealer is liable to both civil and penal consequences. To.....
May 3, 2022 Case Laws GST

Classification of goods - rate of GST - Dry Powders containing Protein Powder with Vitamins & Minerals - On scrutiny of Chapters 16 to 24 covered by Section IV, it is......
May 3, 2022 Case Laws Income Tax

Offence u/s 276 C (2) - willful evasion of payment of tax or not - malicious prosecution - In the instant case, the Principal Commissioner of Income Tax, who has......
May 3, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - disallowance of interest - diversion of interest bearing funds - there was sufficient material on the record for......
May 3, 2022 Case Laws Income Tax

Maintainability of appeal in High Court - low tax effect - Addition u/s 69A - It is not in dispute that the appeals filed by the appellant-revenue in this bunch of......
May 3, 2022 Case Laws Income Tax

Transfer of case u/s 127 - The transfer order passed under Section 127 of the Act is more in the nature of an administrative order rather than a quasi-judicial order and....
May 3, 2022 Case Laws Income Tax

Addition to the total income on account of deferred grant - It is settled principle of law that an amount cannot be taxed in the hands of the assessee if it does not......
May 3, 2022 Case Laws Income Tax

MAT - Disallowance to computation of book profit u/s 115JB - Disallowance of leave encashment as unascertained liability - as the provision for leave encashment has been....
May 3, 2022 Case Laws Income Tax

Exemption u/s 11 - allegation of accommodation entry in the garb of corpus donation - There is no legal admissible evidence on record against the assessee that assessee.....
May 3, 2022 Case Laws Income Tax

TDS u/s 194C or 194J - nature of Services rendered - professional services or not - As it is apparent and clear from the terms of the agreement that technical persons......
May 3, 2022 Case Laws Income Tax

TDS u/s 195 - Disallowance of commission u/s 40(a)(ia) - the commission has been paid to various nonresident entities in respect of sales affected by the assessee......
May 3, 2022 Case Laws Income Tax

Revision u/s 263 - the Ld. CIT(E) has taken into consideration the incorrect and irrelevant facts to allege that there is no enquiry by the AO and thus the impugned......
May 3, 2022 Case Laws Income Tax

Deduction u/s 80IC - assessee controlled and provided all the facilities to its clients from Dehradun and the activities undertaken by the assessee falls in Item No. 13.....
May 3, 2022 Case Laws Customs

Smuggling - detention of detenues - non-supply of certain RUDs (relied upon documents) and the supply of illegible RUDs - the failure and non-supply of legible copies of....
May 3, 2022 Case Laws Customs

Provisional release of seized goods - Multi-Function Devices - prohibited goods or not - There shall be a direction to the respondents to consider the plea of the......
May 3, 2022 Case Laws Insolvency and Bankruptcy

Recovery of property tax dues from the Liquidator - The Surat Municipal Corporation cannot claim any first charge or precedence over the subject property by virtue of......
May 3, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Validity of claims of the respondents 2 to 7 admitted by the 1st respondent - the applicant herein is a shareholder of the Company and as rightly pointed out by......
May 3, 2022 Case Laws VAT and Sales Tax

Levy of tax and interest on sales made by the petitioner - sale in the course of import - resale of goods in Daman - first point of sale - Since the goods in question......
May 2, 2022 Notifications Income Tax

Updated return of income to be summitted in Form ITR-U - New Rule 12AC inserted - Income-tax (Eleventh Amendment) Rules, 2022 - Notification
May 2, 2022 Notifications DGFT

Import policy - Changed from Free to Restricted - WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL....
May 2, 2022 Notifications Customs

Rate of exchange of one unit of foreign currency equivalent to Indian rupees - South African Rand - Seeks to amend Notification No. 34/2022-CUSTOMS (N.T.), dated 21st......
May 2, 2022 Notifications Customs

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification

1 ....80 81 82 838485 86 87 88........ 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