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 751 to 800 of 6412 Records

1 ....12 13 14 151617 18 19 20........ 129

November 20, 2023 Case Laws Income Tax

Exemption u/s 11 - Absence of registered instrument - ITAT Bar Association - Denial of Registration u/s 12AA/12AB - The assessee failed to fulfil the primary condition......
November 20, 2023 Case Laws Income Tax

Registration of Society u/s 12AB - cancellation of the provisional registration/approval - The charging of any amount towards consideration for such an activity......
November 20, 2023 Case Laws Income Tax

Treaty benefits - ‘gains from alienation of shares' - Undisputedly, the shares were acquired prior to 01.04.2017 - There cannot be any dispute with regard to assessee’s.....
November 20, 2023 Case Laws Income Tax

Disallowing the investment allowance claimed u/s 32AC(1A) - The plain reading of Section 32AC makes it very clear in case the assessee claim depreciation on new asset......
November 20, 2023 Case Laws Income Tax

Revision u/s 263 - Claim of interest against rental income - Proof of availing loan for acquisition or construction of property - the proviso contained in section 24(b).....
November 20, 2023 Case Laws Companies Law

Restoration of the name of the Company - the Company had complied with the statutory filings till Financial Year 2016-17 and the statutory filings for Financial Year......
November 20, 2023 Case Laws Central Excise

Validity of order of Tribunal - waiver interest and penalty - Revenue appeal - Low Tax Effect - Tribunal has decided in favor of assessee subject to the condition that......
November 20, 2023 Case Laws Central Excise

Invocation of extended period of limitation - Denial of exemption - manufacture of allopathic generic medicaments - The appellant was under no obligation to seek any......
November 20, 2023 Case Laws VAT and Sales Tax

Exigibility to tax under the Delhi Tax on Luxuries Act, 1996 - Club and Association service - doctrine of mutuality - provision of residential accommodation in a club -.....
November 20, 2023 Case Laws Indian Laws

Game of chance or game of skill - rummy and poker - Constitutional validity of the Tamil Nadu Prohibition of Online Gambling and Regulation of Online Games Act, 2022 -......
November 19, 2023 Case Laws GST

Levy of penalty - Movement of goods wherein e-way bill was cancelled by the purchaser - Since there is no intention to evade GST, no penalty can be imposed - The......
November 19, 2023 Case Laws Income Tax

Treatment of expenses incurred on renovation & refurbishment of Hotel - Assessee will be entitled to claim the deduction, as it is in the nature of revenue expenditure. - HC
November 18, 2023 Circulars FEMA

International Trade Settlement in Indian Rupees (INR) – Opening of additional Current Account for exports proceeds - RBI grants permission to open an additional special.....
November 18, 2023 Notifications Customs

Anti-dumping duty on toughened glass imposed for home appliances imported from China PR for a period of 5 years. - Notification
November 18, 2023 Notifications GST

Biometric-based Aadhaar authentication notified for GST registration in the State of Andhra Pradesh - Notification
November 18, 2023 Case Laws GST

Power of TRU under GST to issue clarification regarding Classification of Goods - Tax Research Unit (TRU) - In the absence of a conferral of any power upon the TRU, or......
November 18, 2023 Case Laws GST

Disallowance of ITC - Validity of order passed u/s 74 - allegation of creation of bogus invoices - This Court does not find any violation of principles of natural......
November 18, 2023 Case Laws GST

Input Tax Credit (ITC) - GST paid on inward supplies used for providing transportation facilities - Provision of service of transportation of employees from residence to....
November 18, 2023 Case Laws GST

Supply or not - levy of GST - canteen facilities provided to its employees - it was clarified by the CBIC that prerequisites provided by the employer to its employees in....
November 18, 2023 Case Laws Income Tax

Search and Seizure - Validity of Order passed u/s 132(3) prohibiting petitioners/assessee from removing articles (liquor bottles) in the cupboard at the resident without....
November 18, 2023 Case Laws Income Tax

Maintainability of Appeal against ITAT order - substantial question of law or fact - The appeals of the revenue having been dismissed for the A.Ys. 2011-12, 2012-13 and.....
November 18, 2023 Case Laws Income Tax

Validity of assessment passed u/s 143(3) r.w.s. u/s 144B - gross violation of the principle of natural justice - whether by not issuing show cause notice while framing......
November 18, 2023 Case Laws Income Tax

Reopening of assessment - investment out of foreign funds in the assessee’s NRE Accounts - investment in time deposit and mutual funds - Undisputedly, the funds came......
November 18, 2023 Case Laws Income Tax

Disallowing business loss - business of trading in shares and securities - As pr AO assessee was directly involved in sham and bogus transactions of entry providers -......
November 18, 2023 Case Laws Income Tax

Validity of revised return 139(5) - Revised return did not conform to the prescription of section 139(5), before its substitution w.e.f. A.Y. 2017-18, which provided for....
November 18, 2023 Case Laws Income Tax

TDS liability u/s. 194C - payment to members of AOP - Work received by the AOP executed by its members - relationship of principle to principle OR principle to agent -......
November 18, 2023 Case Laws Income Tax

Disallowance u/s 14A - AO says only that for carrying out the activity of investment and to earn exempt income, some more expenditure than what the assessee itself......
November 18, 2023 Case Laws Income Tax

Revision u/s 263 - Computation on MAT u/s 115JB on the basis of consolidated financial statements - The stepdown subsidiaries and other associate companies are......
November 18, 2023 Case Laws Income Tax

Admission of additions evidences - Claim of exemption u/s 10(38) - LTCG on sale of listed shares - non-admission of additional evidence for the reason that the assessee.....
November 18, 2023 Case Laws Income Tax

Unexplained cash deposits in bank account - AO applied the provisions of sec 115BBE - Assessee was aged about 73 years - Assessee initially surrendered some amount as......
November 18, 2023 Case Laws Income Tax

Revision u/s 263 - Addition u/s 69 - taxability of income u/s 115BBE - nature and source of the surrendered income during the course of survey operation - the assessee......
November 18, 2023 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payment to the farmers/land owners exceeding permissible limits - business expediency - section 40A(3) was intended to penalize the tax......
November 18, 2023 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - two shareholders of the assessee company having 70% and 30% of shares respectively are registered shareholders of the lending companies -.....
November 18, 2023 Case Laws Customs

Levy of penalty u/s 114 (i) of the Customs Act, 1962 on Merchant Exporter - smuggling of Red Sanders - No evidence put forth as regards antecedents of the exporter of......
November 18, 2023 Case Laws Customs

Revocation of Customs Broker License - forfeiture of security deposit - Even at the time of clearance of goods for various importers in the past, the Customs assessing......
November 18, 2023 Case Laws Customs

Recovery of duty from the Surety - exemption of bond for customs duty exemption - The impugned order confirmed the demands only against the importer and the duties were.....
November 18, 2023 Case Laws Service Tax

Classification of services - C&F agent services - The customs clearance work was being done by them through the some other person who are appropriately registered as......
November 18, 2023 Case Laws Central Excise

Valuation - Related person - In terms of Sub-Clause (iii) of Section 4(3)(b) a person shall be deemed to be related if amongst them the buyer is a relative and......
November 18, 2023 Case Laws Indian Laws

Dishonour of Cheque - Though the demand Promissory Note state and also it is pleaded by the complainant that accused had agreed to repay the said sum along with interest....
November 17, 2023 Notifications Customs

Rate of exchange of one unit of foreign currency equivalent to Indian rupees - Notification
November 17, 2023 Circulars DGFT

Notice for Calcined Petroleum Coke(CPC) Manufacturers regarding import of Raw Pet Coke. - Requisite details to be provided for for allocation of imported Raw Petroleum Coke (RPC)
November 17, 2023 Case Laws GST

Power of GST Council to issue clarification regarding classification of goods under GST - classification of flavoured milk - The power of GST council is recommendatory......
November 17, 2023 Case Laws GST

Cancellation of deceased tax payer’s registration with retrospective effect - Since the Proper Officer was informed of the demise of the tax payer and the stoppage of......
November 17, 2023 Case Laws GST

Scope of exemption from GST - As the exemption notification have to be strictly construed, the exemption extended to a works contractor is not applicable for his......
November 17, 2023 Case Laws Income Tax

Reopening of assessment - Reasons to believe - The reasons itself indicates that the material fact was picked up from the Profit & Loss Account Notes 26 and the......
November 17, 2023 Case Laws Income Tax

Penalty u/s 271B - delayed submission of the audit report - assessee’s only case is that it was not aware of the requirement of law - The explanation is not valid on......
November 17, 2023 Case Laws Income Tax

Validity of valuation report submitted by the DVO - Period of limitation - the valuation report is dated 28.10.2016 which is beyond the prescribed time of 30.09.2016.......
November 17, 2023 Case Laws Income Tax

TDS u/s 194C - works contract - purchase of packing materials - The entire material of flexi packaging were purchased by the suppliers on their own and paid Excise Duty.....
November 17, 2023 Case Laws Income Tax

Revision u/s 263 - taxability of cash transactions - entire explained cash transaction should not be brought to tax - AO not erred in applying the GP rate of 19.40%......
November 17, 2023 Case Laws Income Tax

Depreciation on sample flat - number of days asset used - the revenue has allowed the claim of 50% of the depreciation claimed by the assessee in the first year when the....

1 ....12 13 14 151617 18 19 20........ 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,...