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 Company's expenses disallowed, but no penalty as... TaxTMI Resolving Arbitral Tribunal's Mandate Extension:... TaxTMI Court allows appeal against retrial order for... TaxTMI Provisions restricting input tax credit on... TaxTMI Lack of jurisdiction for AO to invoke Sec 153C... TaxTMI Writ challenging assessment dismissed; assessee... TaxTMI Fraudulent employee mishandling led to embezzlement... TaxTMI Taxpayer challenges legality of vague penalty... TaxTMI Tax-free dividend income, interest-free funds... TaxTMI Battle over Betel Nut Classification: Roasted or... TaxTMI Goods matched documents like e-way bill and... TaxTMI Income tax reassessment validity: AO initiated... TaxTMI Sale-purchase loss disallowed unreasonably by tax... TaxTMI Revision: Hospital receipts verified, partial... TaxTMI Inflated invoices by employees led to pre-existing... 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 3951 to 4000 of 6412 Records

1 ....76 77 78 798081 82 83 84........ 129

May 23, 2023 Case Laws Service Tax

Place of provision of services - Levy of Service tax on international ocean freight - There is no necessity to declare the impugned notifications as ultra vires as there....
May 23, 2023 Case Laws Service Tax

Grant of interest on the amount which was sanctioned as refund - Power of tribunal to grant interest - Refund of amount includes amount deposited with the Registrar of......
May 23, 2023 Case Laws Service Tax

Validity of dropping of demand - As such there was no way that Commissioner could have confirmed a lesser amount than the amount paid by the appellants. Moreover, the......
May 23, 2023 Case Laws Service Tax

Refund claim on account of excess deposit of Service Tax on account of unutilized Cenvat Credit - Closure of business due to death of the proprietor - the fact of......
May 23, 2023 Case Laws Central Excise

Place of removal - valuation of goods - inclusion of recovered freight charges from their EPD (Project Division) by way of debit notes, in the assessable value - In......
May 23, 2023 Case Laws VAT and Sales Tax

Condonation of delay in filing the application for refund - Length of delay is not matter, acceptability of the explanation is the only criterion - A Court knows that......
May 23, 2023 Case Laws VAT and Sales Tax

Levy of tax - Direct Export Sales - Sales in the Course of Export - There are substance in the submission of learned counsel for petitioner that due to the prevalence of....
May 22, 2023 Case Laws GST

Seeking provisional release of vehicle invoking Section 129(1) of the GST Act - alternative remedy of statutory appeal - these are the disputed questions of facts, which....
May 22, 2023 Case Laws GST

Maintainability of writ petition where the assessee has failed to file the statutory appeal within the prescribed time limit - After expiry of the limitation period of......
May 22, 2023 Case Laws GST

Maintainability of appeal before the Appellate Authority - barred by time limitation or not - Covid-19 pandemic situation - The request that, the matter be remitted back....
May 22, 2023 Case Laws Income Tax

Levy of penalty u/s 271D - accepting cash loans and advances beyond the prescribed limit - The pleading of assessee that the cash was required to meet urgent business......
May 22, 2023 Case Laws Income Tax

Bogus LTCG - Disallowance on claim of exemption u/s. 10(38) of LTCG - penny stock transactions - The price rise of the penny stock scrip was abrupt, sudden and......
May 22, 2023 Case Laws Income Tax

Validity of Assessment order passed u/s 143(3) - scrutiny assessment - period of limitation specified u/s 153(1) - assessment order framed by the Assessing Officer is in....
May 22, 2023 Case Laws Income Tax

Addition u/s 69 - agricultural income by the assessee from sale consideration of potato - CIT(A) has merely suspected the size of land holding used for cultivation of......
May 22, 2023 Case Laws Income Tax

Determination of correct profits - percentage completion method - real estate development - when a stage is arrived that risk and rewards shift from the developer to......
May 22, 2023 Case Laws Customs

Levy of penalty under the wrong provisions of the act - proposes imposition of penalty u/s 114, 114A and 114AA of the Customs Act. Order-in-original has been passed......
May 22, 2023 Case Laws Companies Law

Appointment of Auditor for Forensic Audit - One partner of the firm, Haribhakti & Co. appointed to conduct audit in his individual capacity - Locus of the another......
May 22, 2023 Case Laws Service Tax

Levy of Service tax - user development fee levied and collected by the airport operation, maintenance and development entities - As part of the Union’s economic......
May 22, 2023 Case Laws Service Tax

Rejection of Refund claim - It is well settled principle that availment of Cenvat Credit, its utilisation and refund are different aspects dealt with under CCR, 2004.......
May 22, 2023 Case Laws Service Tax

Valuation - receiving damages/compensation from the service provider - declared service - TRU has specifically clarified that the compensation received on account of......
May 22, 2023 Case Laws Central Excise

Valuation - adjustment of excess excise duty paid against the short payment - during the relevant period the Appellant had paid the correct duty arrived at in terms of......
May 22, 2023 Case Laws Central Excise

Seeking refund of Cenvat credit on HSD/LDO/IDO used for generation of electricity after the lapse of 14-15 years - unutilized Cenvat credit was never claimed as Cenvat......
May 22, 2023 Case Laws Central Excise

Refund of amount of pre-deposit made by debiting the electronic credit ledger maintained under GST - Taking note of the above facts and that the amount has now been......
May 22, 2023 Case Laws VAT and Sales Tax

Classification of goods - whether ‘pizza’ and ‘sandwich’ fall within the ambit of “cooked food” to claim benefit of exemption notification - The revenue has not brought.....
May 22, 2023 Case Laws VAT and Sales Tax

Liability to pay interest on delayed payment of VAT - The assessee was required to pay the tax payable in accordance with the provisions of Section 14 of the HVAT Act......
May 22, 2023 Case Laws Indian Laws

Period of limitation for commencement of arbitration. - What is the breaking point? - For the purpose of section 37 (1) anction and cause of arbitration should be......
May 20, 2023 Case Laws GST

Cancellation of GST registration of petitioner - Non compliance of conditions mentioned in section 29(2) of the GST Act - opportunity of hearing was not given to the......
May 20, 2023 Case Laws GST

Provisional attachment of petitioner's Bank Accounts - fraudulent transfer of Input Tax Credit (ITC) - Mere suspicion that the petitioner is a dummy company, which is......
May 20, 2023 Case Laws GST

Validity of SCN - SCN not communicating the relevant information and material thereby disabling the petitioner to respond to the same - Since the Statute itself......
May 20, 2023 Case Laws GST

Validity of audit report u.s 65(6) of GST Act - the impugned audit report cannot be said to be after a reasonable opportunity. - The petition is allowed-in-part,......
May 20, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Penny stock transaction - It is settled law that sufficiency or adequacy of the reasons for the issuance of the notice for reopening of....
May 20, 2023 Case Laws Income Tax

Addition on account of rolling charges received outside the books of account - In the absence of any material being brought on record by the appellant to explain that......
May 20, 2023 Case Laws Income Tax

Long term capital gain - reliance on unsigned computerized Satakhat (agreement for sale) found during course of survey in premiss of third party lawyer - There was no......
May 20, 2023 Case Laws Income Tax

Validity of Revision u/s 263 - non mentioning computer generated DIN - Non-est order - Circular categorically mentions that subsequent to 01/10/2019, the computer......
May 20, 2023 Case Laws Income Tax

Addition u/s 56(2)(viia) - shares received by the assessee company on account of amalgamation, for a price lower than the Fair Market Value (F.M.V) of the shares -......
May 20, 2023 Case Laws Income Tax

Addition u/s 68, u/s 69A and section 69 - In the explanatory memorandum to Notification No. 103/2019, it is certified that no person is being adversely affected by......
May 20, 2023 Case Laws Income Tax

Addition u/s 56(2)(ix) - forfeited amount of application money collected on issuing shares against share warrants - The amount forfeited by the assessee out share......
May 20, 2023 Case Laws Income Tax

Estimated addition @ 25% of the advance booking receipt on shops/flats by the AO u/s 68 - Since the project could not be further carried out due to legal bar the......
May 20, 2023 Case Laws Income Tax

Revision u/s 263 - As been emphasized by the CBDT that the pending assessment and litigations should be handled taking into consideration the clarification so issued and....
May 20, 2023 Case Laws Customs

Seeking permission to re-export of mobile phones - case of petitioner is that despite the payment of the redemption fine and the penalty amount, the goods have not been.....
May 20, 2023 Case Laws Customs

Adjust of sale proceeds of goods auctioned - Seized goods could not be cleared due to financial difficulty - Appeal were pending - The respondent/revenue, having sold......
May 20, 2023 Case Laws Companies Law

Petitioner’s DIN number was incorrectly used - grievance of the Petitioner is that owing to the identity in names, the Petitioner has been wrongly reflected as a......
May 20, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Whether the Assignment Agreement being unregistered document could not have been relied by the Adjudicating Authority for admitting Section 7......
May 20, 2023 Case Laws Service Tax

Levy of sales tax - transactions relating to telephone sets, modems and caller IDs instruments - non-refundable deposits and refundable deposits - It was held by High......
May 20, 2023 Case Laws Service Tax

SVLDRS - Rejection of declaration - It is relevant to note that the respondents had never disputed or doubted the statements submitted by the petitioner. On the......
May 20, 2023 Case Laws Service Tax

Disallowance of CENVAT Credit - activity of purchase and sale of units of Mutual Fund Schemes - trading (exempt) services or not - the activity of redemption and......
May 20, 2023 Case Laws Central Excise

Quantum of duty payable by the respondents - manufacturing and clearing of gutkha it cannot be accepted that it is implicit in the provisions of the amended Rule 17(2),.....
May 20, 2023 Case Laws Central Excise

Job-work - duty liability of job-worker or supplier? - The duty liability can be shifted to the supplier of raw materials or semi-finished goods only if the supplier......
May 20, 2023 Case Laws Indian Laws

Dishonour of Cheque - Evidently, the petitioner cannot be allowed to be prosecuted for bald allegations, burden to prove whereof is on respondent No. 2 in view of......
May 20, 2023 Case Laws Indian Laws

Dishonour of Cheque - territorial jurisdiction of the Magistrate - The territorial jurisdiction of the learned Magistrate is decided as per section 142A of the......

1 ....76 77 78 798081 82 83 84........ 129

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Registration Required or Not

F: Issuance of show cause notice by the additional Director General, Dire...

F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

↑Top