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 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 Phased rollout of quality standards for low-voltage... 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 2023

Home Highlights Year 2023

Filter:

Showing 5851 to 5900 of 6412 Records

1 ....114 115 116 117118119 120 121 122........ 129

February 1, 2023 Case Laws GST

Cancellation of GST registration of petitioner - failure to file GST return within the stipulated period of time - the petitioner should be given an opportunity of......
February 1, 2023 Case Laws GST

Refund claim - person ultimately bearing the burden of tax - rejection only for the reason that the tax has been paid/deposited into the Government exchequer by M/s.......
February 1, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Unexplained gain on sale of shares of company abroad - the respondent-revenue cannot go behind the TRC issued by the other tax......
February 1, 2023 Case Laws Income Tax

Revision u/s 264 - It is settled law that an assessee is liable to pay income tax only on the income that is chargeable under the Act. Merely because an assessee has......
February 1, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - Depreciation on road and toll bridge constructed by the assessee - Tribunal has erred in concluding that the Assessing Officer has taken one of....
February 1, 2023 Case Laws Income Tax

Reopening of assessment against trust - The aspect that the reassessment is bad as having been made on change of opinion, may require investigation into facts in the......
February 1, 2023 Case Laws Income Tax

TDS u/s 195 - As decided on payment made by GIPL to M/s. Google Ireland Ltd. for purchase of online advertisement phase for onward resale to India advertisers, in terms.....
February 1, 2023 Case Laws Service Tax

Refund claim - Principles of unjust enrichment - only by way of bit in profit and loss account, it does not amount to passing of the burden to a third person or the......
February 1, 2023 Case Laws Service Tax

Refund of Service Tax paid - unjust enrichment - any amount deposited during the pendency of adjudication or investigation is in the nature of a deposit and, therefore,.....
February 1, 2023 Case Laws Central Excise

Valuation of excisable goods - consideration received by the appellant from Honda India under the guise of compensation was liable to be included in the transaction......
February 1, 2023 Case Laws VAT and Sales Tax

Taxability of Selling of food items in the school / hostel - section 2(10) (d) of the VAT Act specifically refers to only a restaurant or eating house or a hotel but the....
January 31, 2023 Case Laws Income Tax

Disallowance of transport expenses - Estimation of income by applying the results for the second (subsequent) year, liable to be estimated, to the first year. That would....
January 31, 2023 Case Laws GST

Cancellation of registration of petitioner - the impugned order does not assign any reason whatsoever for cancelling registration of the petitioner and is passed only on....
January 31, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - high value shares transaction/activities - Assessing Officer will carry out a de novo exercise from the stage at which notice under......
January 31, 2023 Case Laws Income Tax

Jurisdiction to conduct search u/s 132 - it is statutorily enjoined for a search to be conducted by the jurisdictional officers of that assessee only. The sole......
January 31, 2023 Case Laws Income Tax

Revision u/s 263 - In the instant case the PCIT has tried to super impose his view in exercise of powers u/s. 263 of the Act over one of the possible view taken by......
January 31, 2023 Case Laws Income Tax

Allowability of deduction u/s 36(1)(viii) - specified entity being the cooperative bank - The term “long term finance” has been defined under clause (h) to mean any loan....
January 31, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - amount received by the assessee on account of Time Charter of its ship as “royalty‟ and taxing the same u/s 9(1)(vi) -.....
January 31, 2023 News Indian Laws

Key Expectations on Budget 2023 - Stay Tuned with us on Feb 1, 2023 since 11.00 AM onwards
January 31, 2023 Case Laws GST

Detention of goods - Levy of penalty - Movement of goods through valid e-way bill - bogus firms - Once, it is found that selling dealer was bogus firm, the goods......
January 31, 2023 Case Laws GST

Blocking of electronic credit ledger - appropriate authority directed to intimate to the appellant within ten days from the date of receipt of server copy of this......
January 31, 2023 Case Laws Income Tax

Seeking no objection certificate from the Income Tax Department in order to leave India - no objection certificate is not being issued as the Petitioner does not have a.....
January 31, 2023 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - bogus LTCG - we do not find any infirmity in the order of the learned CIT-A the extent holding that that the addition of......
January 31, 2023 Case Laws Income Tax

TDS u/s 194C - Disallowance made u/s 40(a)(ia) of the Act - the provisions of sec.194C are not attracted for expenses claimed as “security charges”. Supply of manpower......
January 31, 2023 Case Laws Income Tax

Rectification u/s 154 - The AO had only denied the relief in the absence of any such clear cut evidence and the ld. AR has also failed to point out as to what was the......
January 31, 2023 Case Laws Income Tax

Fees for technical services (FTS) - India France DTAA - claiming the benefit of the restricted definition under India USA DTAA - Since the assessee has been found not to....
January 31, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - TSIS Service Fee received - The term ‘Royalty’ is not as widely defined in India France DTAA as in the India Singapore DTAA,.....
January 31, 2023 Case Laws Income Tax

Levy of interest u/s 234C and 234B - Estimation of income for advance tax - business of Portfolio Management Services - lower authorities had not controverted the facts.....
January 31, 2023 Case Laws Income Tax

Exemption u/s 10(38) - LTCG - general insurance business - In the present assessment year the ld AO has himself allowed exemption u/s 10(15)(iv)(h) of the Act in regard.....
January 31, 2023 Case Laws Income Tax

TDS done by the Ld. AO on the interest granted u/s. 244A(1) - taxability of interest on refund in terms of Article 12(3)(a) of the India- Italy DTAA - the interest in......
January 31, 2023 Case Laws Customs

Liability of nominee directors for offence / non compliance committed prior to their appointment - EPCG Scheme - non-fulfilment of export obligation - at the time when......
January 31, 2023 Case Laws Customs

Refund of the Customs Duty paid in respect of the imported goods - Period of limitation - provisional assessment - The only provision, therefore, that applies is Section....
January 31, 2023 Case Laws Service Tax

Rejection of declaration in Form-SVLDRS-1 - The SVLDR Scheme is a legislation introduced for liquidation of legacy disputes on the one hand and recovery of unpaid taxes.....
January 31, 2023 Case Laws Service Tax

Levy of service tax - activity of soil conservation and land reclamation - the entire amount received by the appellant from the government in the shape of grant is in......
January 31, 2023 Case Laws Central Excise

Levy of penalty - abating the fraud - ex-superintendent of Central Excise with other person - Rebate claim - habitual offender - Appellant had perpetuated the fraud -......
January 31, 2023 Case Laws VAT and Sales Tax

Interest on the refund amount - The contention that the petitioner is guilty of inaction for an inordinately long period is also unpersuasive. - Once the petitioner had.....
January 30, 2023 Case Laws GST

Rate of GST - Works contract services involving predominantly earth work (that is, constituting more than 75per cent, of the value of the works contract) executed to......
January 30, 2023 Case Laws GST

Exemption from GST - providing catering services to Educational Institutions from 1st standard to 2nd PUC - Since the Applicant is providing ready to eat food by way of.....
January 30, 2023 Case Laws GST

The Applicant wants to know whether supply of materials like fertilisers, soil and sand for use of bio centers are exempted under GST. However, there is no specific......
January 30, 2023 Case Laws Income Tax

Taxability of capital gain - person who sold property as attorney of the owner - It is the owner of capital asset who would be liable for capital gain. In case the sale.....
January 30, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - share premium - As the reasons recorded does not quantify even an estimated amount of the alleged income which has escaped assessment......
January 30, 2023 Case Laws Income Tax

Exemption from levy of Income Tax - whether assessee shall be held as “State” and thus no tax can be levied on it under the income tax act? - the assessee company falls.....
January 30, 2023 Case Laws Income Tax

Deduction u/s 10AA - interest on FDR along with Forward Premium - since the Interest on Fixed Deposits are attributable and incidental to the trading business carried on....
January 30, 2023 Case Laws Customs

Levy of penalty - The appellant who is a Customs Broker cannot be expected to have knowledge about the goods in the container - On such circumstance, when there is no......
January 30, 2023 Case Laws Customs

Imposition of penalty u/s u/s 112 and u/s 114AA - using fake/fabricated gate passes and on being unsuccessful, have filed bill of entry on forged/fabricated Air Way Bill....
January 30, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - It is well settled that in Section 9 proceeding, there is no need to enter into final adjudication with regard to existence of dispute between the......
January 30, 2023 Case Laws Service Tax

SVLDR Scheme - meaning of expression ‘tax dues’ occurring in Section 124 (2) of the FA - The tax dues in the present case referred to not just the duty amount, but duty.....
January 30, 2023 Case Laws Service Tax

Export of service - Place of performance / supply of service - The deviation in rule 4(a) of Place of Provision of Service Rules, 2012 and, considering the specific......
January 30, 2023 Case Laws Service Tax

Refund - Excess amount deposited SVLDRS as Voluntary Disclosure Scheme - SVLDRS- 2/SVLDRS-2B has not been placed on record. It becomes clear that appellant has failed to....
January 30, 2023 Case Laws Central Excise

CENVAT Credit - input services - Most services will not be amenable to direct use, and absorption, in the manufacture of goods; neither would these be clearly......

1 ....114 115 116 117118119 120 121 122........ 129

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...