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 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 NRI's unexplained mutual fund investment & capital... TaxTMI Land sale profit: Business income or long-term... TaxTMI Lending business earned interest spread, no... TaxTMI Sugar mills' parallel pricing insufficient for... TaxTMI Loan providers' interest rate hikes and penalties... TaxTMI Alleged cartelization dismissed due to lack of... TaxTMI Money laundering case: Balancing PMLA bail... TaxTMI Export of service partly performed outside India... TaxTMI Technical testing firm wins CENVAT credit case;... 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 5301 to 5350 of 6412 Records

1 ....103 104 105 106107108 109 110 111........ 129

March 2, 2023 Case Laws Income Tax

Deemed dividend u/s.2(22)(e) - the company has given some payments to the third party on behalf of the assessee, but said payments have been subsequently re-paid by the.....
March 2, 2023 Case Laws Income Tax

Credit of TDS deducted in the name of deceased mother of the assessee - the assessee would not be made to suffer because of delay on the part of the deductor in updating....
March 2, 2023 Case Laws Income Tax

Deprecation - value of customer related contracts and goodwill - The action of Commissioner (Appeals) in reducing the value of customer contract and goodwill, as......
March 2, 2023 Case Laws Customs

Classification of the goods - preparation of Betel Nuts known as ‘Boiled Supari’ - Given the definition of the sub-heading “Betel nut product known as ‘Supari’”, read in....
March 2, 2023 Case Laws Customs

Levy of demurrage charges - the detention of the goods by the Customs Authorities was illegal and such illegal detention prevented the importer from releasing the goods.....
March 2, 2023 Case Laws Customs

Conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme - Period of limitation - they were held to be eligible to claim the benefit of DFIA. Section 149 of....
March 2, 2023 Case Laws Customs

Levy of penalty on Customs broker - overvaluation of goods by exporter in order to claim excess export benefits - since SVARAD had verified the relevant documents......
March 2, 2023 Case Laws Insolvency and Bankruptcy

Quantum of fees and other expenses payable to the Resolution Professional - The fees/expenses claimed by the Resolution Professional for the period following the passing....
March 2, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Approval of the Resolution Plan - Contingent Liability - there are no reason to set aside the Resolution Plan per se except for observing that the RP ought not to....
March 2, 2023 Case Laws Service Tax

Service tax levy on the LC charges paid by the appellant to foreign bank - LC charges/fee paid to the bank are taxable, under Reverse Charge. However, as the appellant......
March 2, 2023 Case Laws Service Tax

Demand of interest u/s 75 of the Finance Act, 1994 - when the orders of the CESTAT Benches are considered, it is found that since the liability itself was questionable,.....
March 2, 2023 Case Laws Central Excise

Reversal of Cenvat Credit - applicability of Rule 6(3) of CCR - This tribunal time and again taken a view that whether option is availed in advance or later stage it is.....
March 2, 2023 Case Laws VAT and Sales Tax

Under-pricing of goods/colourful transactions - In the absence of tangible materials to support such a finding, it is difficult to assume that a purchaser of petitioner.....
March 2, 2023 Case Laws VAT and Sales Tax

Casual Dealer - turnover tax (TOT) dealer - The petitioner cannot be treated as casual trader also for the reason that U/s 2(7) of AP VAT Act a casual trader is a person....
March 1, 2023 Case Laws GST

Detention of goods alongwith vehicle - Misuse of E-Way Bill - The Chart given in para 7 of the counter affidavit reflects movement of the vehicle through various Toll......
March 1, 2023 Case Laws GST

Refund of IGST - Refund to the SEZ when it is not required to actually fulfill the supplier’s obligation as has been reiteratively contended before this Court - Refund......
March 1, 2023 Case Laws GST

Classification of supply - rate of tax - supply of ice cream from ice cream parlour - Ice cream sold by the outlets of the applicant are already manufactured ice-cream;.....
March 1, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - validity of order u/s 148A(d) - Here is the case, where, by total non application of mind to the fact that in respect of subsequent......
March 1, 2023 Case Laws Income Tax

Exemption u/s 11 - rejection of its application filed u/s 12 A(1)(ac)(iv) - Since there is no dispute regarding the fact that the assessee is still holding registration.....
March 1, 2023 Case Laws Income Tax

Penalty u/s 271FA - Appellant failed to file the SFT [Statement of Financial Transaction] by due date - no malafides could be attributed to assessee so as to invoke......
March 1, 2023 Case Laws Income Tax

Denial of TDS credit - Credit deferred to next year - To rest the adjudication, it suffice to voice that, the combined reading of Section 199(3) r.w. Rule 37BA(3) makes.....
March 1, 2023 Case Laws Income Tax

Disallowance of swap contract loss - whether the loss is not real but a notional loss for the reason that there was no actual transaction carried out by the assessee -......
March 1, 2023 Case Laws Income Tax

Addition u/s 40A(3) - cash payment in excess of prescribed limit - Genuineness or otherwise of payment is not a criteria to exclude cash payment in excess of prescribed.....
March 1, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - if the AO has adopted one of the two or more courses permissible in law and it has resulted in loss of revenue, or where two views are possible....
March 1, 2023 Case Laws Customs

Revocation of Customs Broker License - It is not permissible to revoke the Customs Broker’s licence of the appellant with nothing more than some suspicion. The suspicion....
March 1, 2023 Case Laws Customs

Seeking provisional release of seized goods - prohibited goods or not - coal imported by the Respondent (RPC) having sulphur - There is no harm to release the goods......
March 1, 2023 Case Laws Customs

Refund of Customs Duty - Rectification / amendment of Bill of Entry - Computation of Period of limitation - It would be seen that the Bombay High Court held that the......
March 1, 2023 Case Laws Companies Law

Seeking winding up of company - if an applicant is not in a position to satisfy on the point of just and equitable ground, the tribunal may refuse to make an order for......
March 1, 2023 Case Laws Insolvency and Bankruptcy

CIRP admitted - locus of shareholder of the Corporate Debtor - prima-facie there is no specific law which allows any shareholder of the Corporate Debtor to challenge the....
March 1, 2023 Case Laws Insolvency and Bankruptcy

Approval of the Resolution Plan - whether ‘PF’, ‘Gratuity’ and ‘Workmen/Employees dues’ have to be paid in full. - Section 30(1) - ‘PF’ and ‘Gratuity’ is to be paid in......
March 1, 2023 Case Laws Service Tax

Liability of appellant to pay service tax - works contract services - There is a reason for a bona fide belief in such arrangement regarding non-liability of......
March 1, 2023 Case Laws Service Tax

Denial of CENVAT Credit - duty paying documents - In respect of some of the invoices, the Adjudicating Authority has observed that the same were computer generated,......
March 1, 2023 Case Laws Service Tax

CENVAT Credit - Levy of interest and penalty - the appellant after receipt of orders from the department relating to erroneous credit taken by them as per Rule 6 of CCR.....
March 1, 2023 Case Laws Service Tax

Refund of the unutilized input service credit of input services - intermediary services or not - in cases where a person supplies the main supply either fully or partly,....
March 1, 2023 Case Laws VAT and Sales Tax

Classification of goods - KINLEY WATER - “water” - “mineral water” - “packaged drinking water” - sale of packaged drinking water in the brand name KINLEY WATER falls......
February 28, 2023 Case Laws GST

Seeking adjustment of GST amount deposited by the petitioner in the financial year 2018- 19, which inadvertently could not be deposited in the financial year 2017-18 -......
February 28, 2023 Case Laws GST

Exemption from GST on the services provided by the applicant - the provision of services by the applicant to CGHB in relation to maintenance of various colonies of CGHB.....
February 28, 2023 Case Laws Income Tax

Capital gain computation - addition invoking the provisions of the Section 50C - the legislature used the words and expressions in Section 50C of the Act consciously to.....
February 28, 2023 Case Laws Income Tax

Non grant of Refund along with interest u/s. 244A - The legislature and executives have taken due care of the grievances of the commoners or the assessees to be......
February 28, 2023 Case Laws Income Tax

Reopening of assessment - validity of order passed u/s 148A(d) - the reopening of the assessment was bad as it was based on certain alleged “potential” cash borrowings......
February 28, 2023 Case Laws Income Tax

Validity of order u/s 148A(d) - An order under Section 148 (d) of the Income Tax Act, 1961, itself is neither an assessment nor a demand and petitioner still will have......
February 28, 2023 Case Laws Income Tax

Assessment u/s 153A - incriminating material found in search or not? - On the date of search, admittedly, the assessment with respect to the AY under consideration......
February 28, 2023 Case Laws Income Tax

Validity of order u/s 92CA - time limit for passing of the TPO order - period of limitation - despite the fact that the reference made to the Ld. TPO is valid, in......
February 28, 2023 Case Laws Income Tax

Revision u/s 263 - Scope of audit objection - The entire exercise seems to have been done because of audit objection only. Since, the Assessing Officer had duly enquired....
February 28, 2023 Case Laws Income Tax

Levy of Surcharge and cess - to be computed over the rate of tax as per DTAA or not - Article 12 read with Article 2 of the tax treaty makes it clear that the rate of......
February 28, 2023 Case Laws Income Tax

Price reduction of purchase which was offered to tax in subsequent AY - If the income does not result at all, there cannot be a tax, even though the book keeping entry......
February 28, 2023 Case Laws Income Tax

TP Adjustment - Comparable selection - TPO on his part has also adopted a filter whereby he has chosen companies having service income of 75% or more in each of the......
February 28, 2023 Case Laws Customs

Entitlement for Duty Credit Scrips under the Merchandise Exports from India Scheme (MEIS) - The Petitioner was rightly issued the MEIS scrips. However, due to......
February 28, 2023 Case Laws Customs

Exemption from countervailing duty [CVD] - there is no manner of doubt that it is only w.e.f. 26.07.2016 that parts of articles of jewellery have been included in the......
February 28, 2023 Case Laws Insolvency and Bankruptcy

Validity of interim award granted - CIRP - The appellant herein, while giving a detailed statement of claims in Form B before the IRP, has also indicated that the......

1 ....103 104 105 106107108 109 110 111........ 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 on Inward supplies availed in the next Financial Year

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

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

H: Personal hearing mandatory before heavy penalty order; natural justice...

H: No invoice/e-way bill discrepancy, areca nut seller deemed owner as pe...

H: Appellate tribunal rejects delay condonation, upholds strict adherence...

H: Apex Court upholds 'socialist' and 'secular' in Constitution's Preambl...

H: GST Circular allows filing rectification for input tax credit claims t...

H: GST hike dispute: Petitioner gets relief, gov't entity to reimburse 6%...

H: Fabric manufacturer wins tax case over CENVAT credit denial due to lac...

H: Fixed deposits in Krishi Bank treated as investments; loss on liquidat...

H: Amalgamated company's income assessment challenged due to jurisdiction...

H: Government Ayurveda Institute's Share Capital Interest Dispute: Treate...

H: Interest on enhanced compensation for land acquisition: Taxable or exe...

H: Cash payment exceeding limit during sale deed registration wrongly pen...

H: Undisclosed income declared under IDS 2016 can't be treated as unexpla...

H: Tax deduction denied for incomplete housing project & excess commercia...

H: Stone article exporters win relief from classification dispute.

F: GST on Solar Plant

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

↑Top