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 Excessive delay in issuing show cause notice &... 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 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

Home

Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

Filter:

Showing 5101 to 5150 of 6197 Records

1 ....99 100 101 102103104 105 106 107........ 124

March 7, 2022 Case Laws Income Tax

Income from house property - Deduction u/s 23(1) - Annual mixed use charges paid by the assessee to Municipal Corporation - The said charges is in the nature of......
March 7, 2022 Case Laws Income Tax

TP adjustment made in respect of provision of back office services - In any case, we find the main grievance of the ld. DRP seems to be that AE revenue is only ₹......
March 7, 2022 Case Laws Income Tax

Cessation of liability - Additions u/s 41(1) - Unsecured loans received on account of transfer entry made through banking channel - Sundry creditors for more than 4......
March 7, 2022 Case Laws Customs

Levy of penalty on the appellants u/s 114 of the Customs Act, 1962 - Customs Broker firm - A Custom Broker is supposed to safeguard the interests of both exporters and......
March 7, 2022 Case Laws Customs

Violation of principles of natural justice - There is no reason in the Order-in-Appeal for distinct decision given for Noticee No.1 while denying the same opportunity of....
March 7, 2022 Case Laws Insolvency and Bankruptcy

Refund sought by home-buyers due to an inordinate delay in the completion of the project and failure to handover possession within the stipulated time - application was.....
March 7, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The amount cannot be construed as a ‘default’ as on January, 2019. It is satisfying that the Appellant could not establish any ‘default’ on the part....
March 7, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - all the dues pertaining to invoices placed on record pertains to Partnership Firm. No transaction pertains to the......
March 7, 2022 Case Laws Central Excise

Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such......
March 7, 2022 Case Laws Central Excise

Levy of penalty on Director, managing director and general manager u/r 26 of the Central Excise Rules, 2002 - There are no merits in the impugned order imposing......
March 7, 2022 Case Laws Central Excise

100% EOU - Refund of CENVAT Credit - export of goods - Without denying the CENVAT Credit taken/ availed by the appellant in their book of accounts during the relevant......
March 7, 2022 Case Laws VAT and Sales Tax

Levy of Excise Duty - weak spirit, which was more than 2% allowable wastage - industrial alcohol not fit for human consumption - Perusal of Section 27(1) of the said Act....
March 7, 2022 Case Laws Indian Laws

Corruption is a distinct type of offence. It is like a cancer to the society. It eats the social and economical health every second resulting in unimaginable......
March 5, 2022 Case Laws GST

Seeking restoration of the appellant’s certificate of registration - the order dated 06.10.2021 does not state as to why the reply given by the appellant to the show......
March 5, 2022 Case Laws GST

Provisional attachment - Validity of circular dated 23rd February, 2021 - In our view the safeguard as provided in clause 3.1.5 in the said circular by providing that......
March 5, 2022 Case Laws GST

Liability of GST on tender bid and other successful bidders - it is submitted that instead of paying the tax by themselves, the respondents were demanding it from the......
March 5, 2022 Case Laws Income Tax

Computation of interest under Section 220(2) - Payment of tax on the undisclosed income relating to the block period - Whether surcharge at 15% under Section 113 of the.....
March 5, 2022 Case Laws Income Tax

Entitled to deduction of lease equalization charge - There is no force in the contentions of the Revenue that the accounting standards prescribed by the Guidance Note......
March 5, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Scope of Section 148A as newly inserted - In plain terms a notice which had become time barred prior to 01.04.2021 as per the then......
March 5, 2022 Case Laws Income Tax

Denial of exemption u/s 11 - Assessee is claimed to be a trust carrying on activities of providing swimming pool facilities for aquatic events and training and......
March 5, 2022 Case Laws Income Tax

Capital gain - real owners of property/asst - 13 members of this society are the owners of the capital asset - Capital gain shall always be chargeable to tax only in the....
March 5, 2022 Case Laws Income Tax

Disallowance of deduction u/s. 80JJAA - In the course of assessment the said claim cannot be rejected on the ground that the same is not made in the return filed under......
March 5, 2022 Case Laws Income Tax

Allowability of expenditure u/s. 43B - Expenditure incurred under the head customs duty, excise duty, interest and penalty on payment basis - the payment has been made......
March 5, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition of on-money received by the assessee on sale of land - the sale consideration qua the transaction of sale of land in question,....
March 5, 2022 Case Laws Customs

Seizure of seized vehicle - fraudulent availment of benefit of the exemption - The Petitioner is unable to render any justification for claiming the release of the......
March 5, 2022 Case Laws Customs

Import of gold bars - Other than Nominated agency - utilization of imported gold in manufacture and export the same - the appellant has imported goods as a Normal......
March 5, 2022 Case Laws Insolvency and Bankruptcy

Validity of possession notice - guarantee given by the Corporate Debtor - As a consequence of such default, the status of the guarantor metamorphoses into a debtor or a.....
March 5, 2022 Case Laws Service Tax

Liability of service tax - appellants are partners of partnership firm and they received certain renumeration from the firm - The partner of a partnership firm is none......
March 5, 2022 Case Laws Service Tax

Levy of service tax - management, maintenance or repair services - Electric motor winding job - The Revenue does not dispute that it is a composite contract. However,......
March 5, 2022 Case Laws Central Excise

Process amounting to manufacture or not - Since it is found that the assessee has not packed from bulk to retail and there is no evidence, apart from the differences in.....
March 4, 2022 Case Laws GST

Provisional attachment of bank accounts - Section 83 of the CGST Act - If the writ-applicant is ready and willing to furnish the bank guarantee to the extent of ₹.....
March 4, 2022 Case Laws GST

Provisional attachment of bank accounts of the opponents - In fact so far as the controversy raised in the main matters is concerned, the same has come to an end today......
March 4, 2022 Case Laws GST

Classification of supply - supply of goods or supply of services - printed leaflet supplied by the applicant - The appellant, as a part of their defence, has also put......
March 4, 2022 Case Laws GST

Availability of concessional rate of GST - works contracts - the works contract executed by the applicant for construction of Administrative building for TSIIC falls......
March 4, 2022 Case Laws GST

Classification of goods - pharmaceutical Pellets and Granules - Obesity is not a disease and hence reduction of weight cannot be seen as a treatment against a disease -.....
March 4, 2022 Case Laws Income Tax

Accrual of income towards retention money - the assessee had no right to claim any part of the retention money till the verification of satisfactory execution of the......
March 4, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Valid grant of approval u/s. 151 or not - without application of mind - In our considered view, mere scribbling of "Yes" by the......
March 4, 2022 Case Laws Customs

Withdrawal of anti-dumping duty - imports of PVC Flex Film from the China PR - A perusal for the final findings of the designated authority reveal that the trend of......
March 4, 2022 Case Laws Income Tax

Power to Addl. CIT to perform as AO - Validity of the assessment order - none of the notifications referred to by the Department validly authorize or empower the......
March 4, 2022 Case Laws Income Tax

Revision u/s 263 - eligibility to Exemption u/s 11 - The assesse’s claim of exemption of its entire income has remained unchanged and unrevised. What has only changed is....
March 4, 2022 Case Laws Income Tax

Addition as short term capital gain by invoking the provisions of section 50C - difference between the declared sale consideration and the market value is within the......
March 4, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - in the present case, the ancestral property is owned by the assessee in the HUF status and so the appellant’s case was to be reopened......
March 4, 2022 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - alleged excess value of unquoted equity shares - In the absence of any defect in the valuation of shares arrived by the assessee on the......
March 4, 2022 Case Laws Customs

Violation of principle of natural justice - the impugned order dated 28th February, 2017 is set aside and remanded back to the Appellate Authority concerned on these two....
March 4, 2022 Case Laws Customs

Maintainability of application for settlement of the case - no show cause notice was issued - The petitioners on their own could not have assessed the duty payable on......
March 4, 2022 Case Laws Customs

Maintainability of appeal - applicability of time limitation - From the discussions made by the Commissioner (Appeals), it is explicit that the department has not been......
March 4, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The issue in this case is not whether there is an ‘Admission of debt’ or ‘existence of dispute’ but whether in the absence of any sufficient......
March 4, 2022 Case Laws Service Tax

Refund of CENVAT Credit - export of output services - Without denying the CENVAT Credit taken/ availed by the appellant in their book of accounts during the relevant......
March 4, 2022 Case Laws Service Tax

Refund of service tax paid - relevant date for cancellation of sale of flat - In the present case the fund has arisen from cancellation of the sale of flats and refund......
March 4, 2022 Case Laws Service Tax

Refund of service tax paid - input services - Nexus - The reasons assigned by the authorities below in this case for denial of the refund benefit to the applicant shall.....

1 ....99 100 101 102103104 105 106 107........ 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: 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 ...

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

↑Top