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 Transport agency's bundled services disqualify it... 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 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 2023

Home Highlights Year 2023

Filter:

Showing 3101 to 3150 of 6412 Records

1 ....59 60 61 626364 65 66 67........ 129

July 6, 2023 Case Laws Service Tax

Classification of service - mining service or not - activity of transportation of limestone and reject undertaken by the appellant - The activity of excavation of......
July 6, 2023 Case Laws Service Tax

Business auxiliary service (BAS) - Transaction in the nature of commission or not - export of garments - Mere use of the word ‘commission’ in the clause dealing with......
July 6, 2023 Case Laws Service Tax

Extended period of limitation - Various factors have not been examined by the Commissioner in the impugned order and a conclusion has merely been drawn that because......
July 6, 2023 Case Laws Service Tax

Levy of penalty upon the Director of appellant’s company and upon Head of Finance and Accounts of the appellants’ company and upon the company itself - The SCN is held......
July 6, 2023 Case Laws Central Excise

Demand of Differential Duty - Inclusion of value of deemed export in the value of DTA clearance of goods - wrongful determination of assessable value of finished goods -....
July 6, 2023 Case Laws Central Excise

Priority of recovery of tax / duty of excise dues - Attachment of property - Seeking removal of lien/charge/encumbrance/mutation entry of Central Excise Department - the....
July 6, 2023 Case Laws Central Excise

Exemption to goods supplied to projects funded by the U.N. or other international organizations - As per the Circular, the exemption is applicable to goods which form......
July 6, 2023 Case Laws VAT and Sales Tax

Scope of clarification issued by the Revenue Department - To be retrospective or prospective - Applicability of Exemption Entry - Confusion between the two entries of......
July 5, 2023 Case Laws GST

Classification of goods - Kandi Rave - to be classified as unmanufactured tobacco without lime tube or not? - Since the applicant proposes to supply/supplies the said......
July 5, 2023 Case Laws GST

Exemption from GST - services relating to agriculture produce - service of loading and unloading of imported unprocessed ‘toor’ and ‘whole pulses’ and ‘black matpe’ -......
July 5, 2023 Case Laws GST

Exemption from GST - Valuation of supply - providing services of crushing wheat provided by the State Government, into fortified atta which in turn is supplied by the......
July 5, 2023 Case Laws GST

Exemption from GST - composite supply of service by way of milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal for distribution of such....
July 5, 2023 Case Laws GST

Classification of supply - works contract or not - supply for construction of a sewerage treatment plant which involves supply of pumps as well as installation and......
July 5, 2023 Case Laws Income Tax

Accrual of income in India - Royalty receipt - consideration received by the Assessee from CPI for the use of the SAP system - the ITAT is correct in holding that the......
July 5, 2023 Case Laws Income Tax

Addition of deemed income u/s 56(2)(vii)(b) - difference in purchase price and stamps authority valuation - Addition made by lower-authorities is mandated by section......
July 5, 2023 Case Laws Income Tax

Deduction u/s. 10AA - assessee failed in E-filing form 56F along with return of income - CIT(A) has not erred in facts and in law in allowing the claim of the assessee......
July 5, 2023 Case Laws Income Tax

Fees for technical services (FTS) - Though, the departmental authorities have alleged that the make available condition stands satisfied, however, no material has been......
July 5, 2023 Case Laws Income Tax

Taxability of an amount received from supply of drawings and designs - Accrual of income in India - Once the income from supply of plant and equipment is held to be not.....
July 5, 2023 Case Laws Income Tax

Addition u/s 56(2)(viia)(ii) - determination of fair market value of shares - Method of valuation - Addition towards difference between FMV and actual amount paid for......
July 5, 2023 Case Laws Income Tax

Rejection of books of accounts - Estimation of income - bogus purchases - Mere certain discrepancy at the entry gate cannot be a basis of rejection of entire books......
July 5, 2023 Case Laws Customs

Refund of IGST paid in relation to the exports undertaken by it of goods - denial on the ground of claim of duty drawback at Higher Rate - the Petitioner is entitled to.....
July 5, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Debt or not - Creditors were providing factoring services - Loan against Bill of exchange - the Financial Debt which is covered by......
July 5, 2023 Case Laws Insolvency and Bankruptcy

Seeking to release the attachment of the tiles relating to the Corporate Debtor - Attachment of goods by the GST department before initiation of CIRP - The assets, which....
July 5, 2023 Case Laws Insolvency and Bankruptcy

Status of the appellant - Shareholder or Credit of the Corporate Debtor - A physical perusal of the Register of Members cannot be said to be a mandatory prerequisite for....
July 5, 2023 Case Laws Central Excise

Remission of duty - damage due to the arson indulged in by the mob of the workers - From a harmonious reading of the Rule would clarify that when the loss is caused by......
July 4, 2023 Notifications FEMA

Appointment of Adjudicating Authority under FEMA Act - Officer not below the rank of Assistant Director of the Directorate of Enforcement to file complaint before the AA....
July 4, 2023 Notifications Customs

Effective rate of Agriculture Infrastructure and Development Cess for specified goods - Notification No. 11/2021-Customs dated 01.02.2021 in order to prescribe the AIDC.....
July 4, 2023 Notifications Customs

Effective rates of customs duty and IGST for goods imported into India - Prescribe a concessional BCD on liquified Propane and liquified Butane - Notification No.......
July 4, 2023 Notifications Customs

Import duty leviable on Liquified Propane and Liquified Butane increased - Seeks to amend the First Schedule of the Customs Tariff Act. - Notification
July 4, 2023 Circulars DGFT

Procedure for allocation of quota for export of broken rice on humanitarian and food security grounds, based on requests received from Governments of other Countries. - Trade Notice
July 4, 2023 Circulars Customs

Mandatory additional qualifiers in import/export declarations in respect of certain products extended to 01.10.2023 - Declaration of IUPAC name and CAS number of the......
July 4, 2023 Circulars Income Tax

TCS on foreign remittances - CBDT issued Circular to remove difficulty in implementation of changes relating to Tax Collection at Source (TCS) on Liberalised Remittance.....
July 4, 2023 Case Laws GST

Levy of GST - service of agreeing to tolerate an act or a situation? - Deduction of the amount equivalent to salary for the tenure of notice period not served as a......
July 4, 2023 Case Laws GST

Rejection of claim for refund of the un-utilised input tax credit - the appellate authority could not have travelled beyond the allegation of the show cause notice as......
July 4, 2023 Case Laws GST

Supply of service or not - bus transportation facility provided to the employees - perquisites provided by the ‘employer’ to the ‘employee’ in terms of contractual......
July 4, 2023 Case Laws GST

Classification of Geotextile-Stratex - a product of high end polyester yarn - On going through the manufacturing process, end use of StrataTex HSR® as is mentioned in......
July 4, 2023 Case Laws Income Tax

TDS u/s 195 - taxability of the freight income earned by the principal relatable to transportation of cargo and goods - Denial of exemption under Article 8 of DTAA......
July 4, 2023 Case Laws Income Tax

Taxability of foreign income in India - business connection’ in India or not? - subscription services - ITAT came to the factual finding that the arrangement between......
July 4, 2023 Case Laws Income Tax

Accrual of income in India - existence of PE - business profits attributable to the PE - Entire profits from supply of equipments and software cannot be attributed to......
July 4, 2023 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - search u/s 132 - Interpretation of the notings found in the diary - the entries/notings found in diary can be safely terms as......
July 4, 2023 Case Laws Income Tax

Revision u/s 263 - income offered during the course of survey - Applicable rate of tax - the explanation offered by the assessee during the course of survey regarding......
July 4, 2023 Case Laws Income Tax

Revision u/s 263 - Exemption u/s 11 - Receipt of corpus donation - donor itself is registered as a charitable trust/society under section 12AA of the Act. Therefore,......
July 4, 2023 Case Laws Income Tax

Levy of penalty u/s 272A(1)(d) - non-compliance to the notice issued to the assessee - this is the first year of shifting of issuance of notice and framing of......
July 4, 2023 Case Laws Income Tax

Revision u/s 263 - Assessee has regular dealings with these related persons/entities and necessary confirmation is on record and therefore, the findings of the ld PCIT......
July 4, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reasonable belief - AO has observed that in the data-base of the Income Tax Department, these seven companies are branded as......
July 4, 2023 Case Laws Customs

Allocation of quantities of raw pet-coke (RPC) - Increased allocation to Sanvira was set aside by the Division Bench of HC - From all the facts, it is evident that......
July 4, 2023 Case Laws Customs

Confiscation - Smuggling of Betel Nuts - discharge of burden to prove u/s 123 of Customs Act - The betel nut is not notified under Section 123 of the Customs Act, 1962......
July 4, 2023 Case Laws Service Tax

Construction of residential complex - allegation of suppressed receipts - While theoretically, the petitioner may be right, it is the case of the assessing officer that.....
July 4, 2023 Case Laws Service Tax

Management, Maintenance and Repair Services - activity of maintenance of documents and keeping documents as secured (safe custody) - the appellant while maintaining and.....
July 4, 2023 Case Laws Central Excise

Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is......

1 ....59 60 61 626364 65 66 67........ 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: 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