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 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

Follow us:

Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

Filter:

Showing 5251 to 5300 of 6197 Records

1 ....102 103 104 105106107 108 109 110........ 124

February 28, 2022 Case Laws Indian Laws

Dishonor of Cheque - person responsible for day to day affairs of the company - In the facts of the present case, the only averment in the complaint is that the......
February 26, 2022 Case Laws GST

Seeking release of conveyance alongwith the goods - to force the owner of the conveyance to pay the tax, penalty and fine on the goods would mean that the owner of the......
February 26, 2022 Case Laws GST

Validity of SCN - fulfillment of very ingredient of a proper show cause notice as required u/s 73 of the Act - The show cause notice is completely silent on the......
February 26, 2022 Case Laws GST

Classification of goods - rate of GST - products are mixture of flours of cereals and dried leguminous or not - the above explanatory note and entry in serial number 59.....
February 26, 2022 Case Laws GST

Exemption from GST - Pure Services - rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Strom Water Drain.....
February 26, 2022 Case Laws GST

Levy of service tax - services provided by clubs to its members - an explanation is added to say that the person and its members or constituents shall be deemed to be......
February 26, 2022 Case Laws Income Tax

Difference in stock valuation - valuation of the closing stock - LIFO or FIFO method - It is an admitted case that the assessee has been continuously adopting the LIFO......
February 26, 2022 Case Laws Income Tax

Faceless assessment u/s 144B - time-limit to complete the assessment - Even if for a moment we hold that Relaxation Act is applicable to petitioner’s case, the......
February 26, 2022 Case Laws Income Tax

Transfer of case u/s 127 - The Revenue authorities are the best judge in this matter and they have assigned clear and cogent reasons as to why the transfer is being made....
February 26, 2022 Case Laws Income Tax

Capital gains - nature of land sold - land converted into a barren land to establish an industrial estate - land sold by the assessee through sale deed in favour of......
February 26, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - we are of a strong conviction that the sanctioning authority, i.e, the Pr. Commissioner of Income-tax-II, Amritsar had......
February 26, 2022 Case Laws Income Tax

Service of notice u/s 148 - The service of Notice u/s 148 by ordering a substituted service, as contemplated in Order V-Rule 20 of the Code of Civil Procedure, 1908 (5......
February 26, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - The reasons, in the instant case recorded by the AO do not satisfy the requirements of Section 148 - reasons and the......
February 26, 2022 Case Laws Income Tax

TP Adjustment - Arm's Length Price (ALP) adjustment - The gross margins of assessee are much more than the gross margins of comparable companies chosen by the ld. TPO.......
February 26, 2022 Case Laws Customs

Time Limitation - validity of SCN - whether the SCN given under Section 124 of the Act after six months of seizure can be sustained under the law? - In the instant case,....
February 26, 2022 Case Laws Customs

Confiscation of goods - prohibited/restricted goods or not - import of consignment of Sajji Khar - It is a settled law that any condition is imposed on the import shall.....
February 26, 2022 Case Laws Service Tax

Valuation - inclusion of interest in the gross value - The adjudicating authority has wrongly considered the interest received on security deposit as part of......
February 26, 2022 Case Laws Service Tax

Reversal of Cenvat Credit - ocean freight - point of taxation - the payment of service tax for six of the invoices under question was made on 30th June, 2017. The......
February 26, 2022 Case Laws Service Tax

Levy of service tax - software maintenance services - The appellants are well established service tax registrants and therefore, we are of the considered opinion that......
February 26, 2022 Case Laws Central Excise

CENVAT Credit - goods stored in the godown/depot near the ports - goods in stock or not - in the present case, the Adjudicating Authority as well as learned Tribunal......
February 26, 2022 Case Laws Central Excise

Refund of duty (sugar cess) paid - The issue in the said demand notice also relates to eligibility of Cenvat credit on sugar cess and when the same has already been......
February 25, 2022 Case Laws Income Tax

Business expenditure u/s 37(1) - pharmaceutical companies’ gifting freebies to doctors, etc. - The incentives (or “freebies”) given by Apex, to the doctors, had a direct....
February 25, 2022 Case Laws Service Tax

Levy of service tax - market fee - mandi shulk - whether the appellant(s) being an Agricultural Produce Market Committee was/were excluded from tax liability on and......
February 25, 2022 Case Laws Indian Laws

Dishonor of Cheque - cognizance of offences - when a company is the payee of the cheque based on which a complaint is filed under Section 138 of N.I. Act, the......
February 25, 2022 Case Laws VAT and Sales Tax

Interpretation of statute - When the Entry in question specifically provides for exemption to the goods described as “Hank Yarn” without any ambiguity or qualification,.....
February 25, 2022 Case Laws GST

Principles of natural justice - petitioners have been summoned 20 times - The respondents shall issue norms as to how many times, such summons can be issued against the.....
February 25, 2022 Case Laws GST

Summon Order - not arresting petitioners in pre-inquiry proceeding in pursuance of the summon - On the submissions of the learned counsel for the petitioner regarding......
February 25, 2022 Case Laws GST

Liability of GST - GST on notional rent - property of the partner used by the Partnership Firm to carry out the business by the firm at free of rent - GST is liable to......
February 25, 2022 Case Laws GST

Levy of GST - pure services or not - supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metropolitan Water......
February 25, 2022 Case Laws GST

Classification of supply - supply or goods or supply of services - the activities rendered by the applicant to its members - amount collected by rotary is pooled......
February 25, 2022 Case Laws GST

Exemption from GST - providing services of theme parks and intend to construct a building namely 'SUNDHA DARSHAN MUSEUM' near Sunda Mata Temple - The primary purpose of.....
February 25, 2022 Case Laws GST

Classification of supply - composite supply or not - naturally bundled with 'Construction Services' or not - recovery of the charges for 'the ancillary services' by......
February 25, 2022 Case Laws GST

Levy of GST - providing educational related services - on gone through the section 13 of the agreement, we find that there is no establishment of term 'employment'.......
February 25, 2022 Case Laws GST

Classification of services - Support services to exploration, mining or drilling of petroleum crude or natural gas or both - The activities of supply designing &......
February 25, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Fresh sanction under Section 151 - For a moment, even if accept Revenue’s contention that the present proceedings are continuation of......
February 25, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Rejection of objection put by Assessee - Assessing Officer instead of providing these documents simply dismissed petitioner’s request......
February 25, 2022 Case Laws Income Tax

Penalty under Section 271(1)(c) - Undervaluation of closing stock - The case of furnishing of any inaccurate particulars of income is not apparent from the record itself....
February 25, 2022 Case Laws Income Tax

Unexplained cash credit u/s 68 - Bogus share capital and share premium - Since, the present assessment year is 2008-09, there is no onus on the assessee to prove the......
February 25, 2022 Case Laws Income Tax

Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages u/s 44AE - It is clear that sec. 44AE, a non obstante clause,.....
February 25, 2022 Case Laws Customs

Smuggling - Norephedrine - misdeclaration of goods exported - prohibited goods or not - Needless to say that the test report is the basis for holding that the goods......
February 25, 2022 Case Laws Service Tax

Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also....
February 25, 2022 Case Laws Service Tax

Levy of penalty u/s 78 - entire Service Tax and interest paid before issuance of SCN - the appellant have not complied with the provision of section 73(3) and......
February 25, 2022 Case Laws Service Tax

Refund of duty paid - applicability of principles of unjust enrichment - Commissioner (Appeals) has committed an error by holding the refund to hit by unjust enrichment.....
February 25, 2022 Case Laws Central Excise

Extended period of limitation - In fact in the present case the assessee has been proved to be incorrect in its belief. However to invoke larger period of limitation in.....
February 25, 2022 Case Laws Central Excise

Valuation - Job work - inclusion of value of the scrap retained and sold by the appellants in the assessable value of the goods manufactured and cleared by the......
February 25, 2022 Case Laws Central Excise

Admissibility of credit on the TBA machine - The appellants claim that they had utilised the machine for manufacture of ‘Aqua Bailey’ though on trial basis and the same.....
February 24, 2022 Case Laws Income Tax

Offence u/s 276(c)(1) and 277 - petitioner filed incorrect Income Tax Returns declining loss of business - The petitioner paid the penalty as early as on 23.04.2014.......
February 24, 2022 Case Laws Income Tax

PMGKY scheme - t the petitioner has made all efforts to try and comply with the requirement of the Pradhan Mantri Garib Kalyan Deposit Scheme. In such a situation, 66......
February 24, 2022 Case Laws Income Tax

Penalty u/s 234E - late fee for delayed filing of TDS returns - when the statute confers no express power under section 200A before 01.06.2015 on the authority either to....
February 24, 2022 Case Laws Income Tax

Penalty levied u/s 271G - Assessee has failed to maintain the information as per Rule 10D (1) (d), (g), (h) and (m) of Income Tax Rules - ‘reaso-nable cause’ under......

1 ....102 103 104 105106107 108 109 110........ 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