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 2023

Home Highlights Year 2023

Filter:

Showing 1451 to 1500 of 6412 Records

1 ....26 27 28 293031 32 33 34........ 129

October 7, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Dues of Income Tax liability - reliefs from Income Tax liabilities have not been granted as prayed by the Successful Resolution Applicant......
October 7, 2023 Case Laws Insolvency and Bankruptcy

Rejection of Resolution Plan - validity of the plan - no case has made by CRP to establish any procedural or material irregularity committed by the RP/CoC in rejecting......
October 7, 2023 Case Laws Service Tax

Levy of Service Tax - collection of fees in discharge of sovereign functions - Instead of depositing the money to the Government, it is kept by the assessee - The same......
October 7, 2023 Case Laws Central Excise

Clandestine Removal - Availment of credit of countervailing duty paid by the respondents - The Revenue has miserably failed to produce corroborative evidence on records.....
October 7, 2023 Case Laws Indian Laws

Dishonour of Cheque - insufficient of funds - the presumption u/s 139 - the accused admitted the issuance of cheque, signature of cheque and thereby, he has to disprove.....
October 6, 2023 Case Laws GST

Levy of penalty - goods were seized goods for not accompanied by E-way bills - Upon a purposive reading of the sections 129, 130 and 138, it would suffice to state that.....
October 6, 2023 Case Laws GST

Input Tax Credit - inputs and input services procured by the appellant, in order to undertake the mandatory CSR activities as required under the Companies Act, 2013 -......
October 6, 2023 Case Laws Income Tax

Reopening of assessment post amalgamation process - Mere activation of PAN number may not give a right to the revenue to issue notice to a non-existent entity.......
October 6, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - bogus transaction - It has been held that even in the reasons recorded when there is no allegation that there was.....
October 6, 2023 Case Laws Income Tax

Double additions - The claim of the appellant that such addition resulted into double taxation of the same income in the same year is also acceptable because on one hand....
October 6, 2023 Case Laws Income Tax

Cash found in search action - retraction of disclosure of unaccounted cash seized - by surrendering the aforesaid amount and offering to pay tax, the assessee has......
October 6, 2023 Case Laws Income Tax

Penalty u/s 270A - under-reporting of income - the assessee’s case would squarely fall under the exception provided u/s 270A(6)(a) wherein, the assessee had given its......
October 6, 2023 Case Laws Income Tax

Deduction u/s 80IA - Onus is on the assessee to prove strictly that assessee fulfills all the parameters laid down by the statute for claiming the deduction. In the......
October 6, 2023 Case Laws Income Tax

Excess stock found during the course of survey - Additions u/s. 69B r.w.s. 115BBE - the additional income offered towards excess stock found during the course of survey.....
October 6, 2023 Case Laws Income Tax

Additions u/s 41(1) - Waiver of loan amount - The provisions of section 41(1) are attracted only if some trading liability is written back. - No addition can be made u/s....
October 6, 2023 Case Laws Income Tax

Genuineness of expenditure - Consultancy charges paid to three directors of the assessee company over and above the remuneration - these directors are separately......
October 6, 2023 Case Laws Customs

Confiscation of goods imported - misuse of its IEC - The assessee has not proved beyond reasonable doubt that the goods in question imported under the air way......
October 6, 2023 Case Laws Customs

Suspension of license of Customs Broker - Violation of principles of natural justice - The adjudicating authority has failed to appreciate the statements on record - if.....
October 6, 2023 Case Laws Customs

Condonation of delay in filing refund claim - Rejecting the refund claim simply on the ground of delay in filing the claim before the proper authority while admitting......
October 6, 2023 Case Laws Customs

Revocation of Customs Broker License - There is no doubt that the appellant has not performed his duty with due diligence and utmost efficiency and has connived with......
October 6, 2023 Case Laws Money Laundering

Money Laundering - Corruption - To give true meaning and purpose to the constitutional and the statutory mandate of Section 19(1) of the Act of 2002 of informing the......
October 6, 2023 Case Laws VAT and Sales Tax

Imposition/levy of entertainment tax by the petitioners - admission fee in the form of ticket to allow people to visit trade fairs / Pragati Maidan - There are regulated....
October 6, 2023 Case Laws VAT and Sales Tax

Period of limitation for passing an order - The submission of the learned counsel for the respondent (Revenue) that by participating in the assessment proceeding, the......
October 6, 2023 Case Laws Indian Laws

Extension of time limit - The plenary powers of the Supreme Court under Article 142 are inherent in nature and are complementary to those powers which are specifically......
October 6, 2023 Case Laws Indian Laws

Charging Lease transfer fee - Amalgamation of company - The respondent no.1 acted de hors its own General Policy and meeting resolutions in claiming full transfer fees......
October 5, 2023 Case Laws GST

Cancellation of GST registration of petitioner - No reason has been assigned for cancellation of the registration of the petitioner. The order of cancellation is in the.....
October 5, 2023 Case Laws GST

Refund of IGST - Zero Rated Supplies - wrong column selected in the shipping bill - the excess drawback on account of availing of CENVAT credit facility had been repaid.....
October 5, 2023 Case Laws GST

Validity of Parallel proceedings under GST - the device of transferring investigations or proceedings inter se proper officers to ensure that a taxpayer is not subjected....
October 5, 2023 Case Laws GST

Maintainability of writ petition - gross delay in filing appeal - There are no reason to invoke the extraordinary jurisdiction under Article 226, especially since it is.....
October 5, 2023 Case Laws GST

Attachment of accounts of the petitioner - recovery of tax dues of the third party - Prescribed procedure u/s 79(1) not followed - order of attachment set aside -......
October 5, 2023 Case Laws Income Tax

Set-off of unabsorbed deprecation against short term capital gains - if current depreciation is deductible in the first place from the income of the business to which it....
October 5, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Reason to believe - change of opinion - The reason we say that there is a change of opinion is because once a query has been raised......
October 5, 2023 Case Laws Income Tax

Assessment of the assessee trust v/s AOP - The earlier returns filed relatable to the first PAN number issued was as a firm, and not as an AOP. Obviously, in the AY......
October 5, 2023 Case Laws Income Tax

Revenue recognition - Additions based on TDS statement 26AS - Assessee claimed a part of the amount as received in Advance while claiming the entire TDS credit in the......
October 5, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - A mere making of the claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars regarding the income....
October 5, 2023 Case Laws Income Tax

Allowability of expenditure on service tax liability - since the amount was not paid during the F.Y. 2015-16, but it was actually paid in F.Y.2014-15 and earlier years......
October 5, 2023 Case Laws Income Tax

Additions u/s 41(1) towards written back of liabilities - capital or revenue in nature - CIT(A) had also called for the details but assessee did not respond to the same.....
October 5, 2023 Case Laws Income Tax

Validity of the assessment order - Absence of Document Identification Number (DIN) - even assuming that the Assessing Officer might have generated the DIN or had......
October 5, 2023 Case Laws Income Tax

Penalty u/s 271D/271E - nature of transaction with other party - taking or repaying cash-loans contravention of sections 269SS/269T - other party is being assessed by......
October 5, 2023 Case Laws Customs

Recovery of duty by invoking extended period of limitation - fabricated DEPB scrips - The duty demand is sustained on the basis of fake scrips and not vested any right......
October 5, 2023 Case Laws Customs

Classification of goods intended to be imported - Dried Black Currants i.e. dehydrated dark and small seedless raisins from Greece and other countries - The goods......
October 5, 2023 Case Laws FEMA

Detention order - inordinate delay of thirty years in the execution of the detention order - In the facts of this case, no attempts had been made to contact or arrest......
October 5, 2023 Case Laws Service Tax

Extended period of limitation - The very fact that the appellant is contesting the issue of invoking larger period of limitation, that the rendering of service under the....
October 5, 2023 Case Laws Central Excise

Clandestine removal - In the light of sanctity of section 9D of Central Excise Act, 1994, the outcome of the notices can rest squarely on statements that comply thereon.....
October 5, 2023 Case Laws Central Excise

Levy of penalty on employees of company - Recovery of differential duty - There is no evidence of any pecuniary benefit deriving to the two persons directly or......
October 5, 2023 Case Laws Central Excise

Computation of period for filing of appeal in stipulated time - the admitted communication date of the Order-in-Original is 23.06.2014, which has to be excluded in terms....
October 5, 2023 Case Laws VAT and Sales Tax

Power of review - error apparent on the face of record or not - the very initiation of the review proceedings pursuant to Show Cause Notice dated 04.01.2011 was void ab.....
October 4, 2023 Case Laws GST

Detention of goods - detention based on statement of driver regarding place of unloading of goods - route for transportation of goods disputed - The power of detention......
October 4, 2023 Case Laws GST

Detention of goods in transit - GST registration of purchaser / petitioner had been cancelled - Petitioner has opted for composition scheme - The fact remains that if......
October 4, 2023 Case Laws GST

Right to file appeal - Aggrieved person - The counsel for the Respondents could not bring to notice any provision in the Act which would not entitle a person against......

1 ....26 27 28 293031 32 33 34........ 129

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