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 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

Follow us:

Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

Filter:

Showing 8551 to 8600 of 9406 Records

1 ....168 169 170 171172173 174 175 176........ 189

February 8, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP u/s 7 of the IBC - financial debt or not - Period of limitation - Advance paid subject to execution of the share purchase agreement - NCLT rejected......
February 8, 2024 Case Laws Service Tax

Demand against Retention of the service tax collected on behalf of the principal by the petitioner/assessee - The High court found that the appellant had indeed remitted....
February 8, 2024 Case Laws Service Tax

Jurisdiction - competency of the Additional Commissioner to adjudicate and finalize the assessment - CESTAT held that, the Commissioner (Appeals) has also considered......
February 8, 2024 Case Laws Service Tax

Recovery of CENVAT Credit alongwith interest and penalty - input or not - pre-fabricated building green house shelter - used for providing the output service - The......
February 8, 2024 Case Laws Central Excise

Classification of Savoury Oats / Silk Oats - Following the judgment of Supreme Court [2015 (4) TMI 356 - SUPREME COURT], the CESTAT held that, The product Savoury Oats /....
February 8, 2024 Case Laws Central Excise

Refund of the CVD and SAD as the appellant did not avail Cenvat Credit - The appellant imported capital goods under EPCG scheme. As export obligation could not be......
February 8, 2024 Case Laws Central Excise

Cash Refund of Customs Duty / CVD - appellant could not avail the Cenat Credit - Section 142(3) of the CGST Act, 2017 - The Tribunal ruled in favor of the appellants,......
February 8, 2024 Case Laws Indian Laws

Declaring the account as "Fraud" - Following the decision of Supreme Court, the High Court held that, the lender banks should provide an opportunity to a borrower by......
February 7, 2024 Case Laws GST

Levy of penalty - at the time of detention was that one of the E-Way Bills had expired - The High court held that mens rea to evade tax is essential for imposing......
February 7, 2024 Case Laws GST

Levy of tax / penalty - error with regard to the address of the consignee in the E-Way Bill - The High court observes that in numerous judgments, it has been established....
February 7, 2024 Case Laws GST

Validity of demand of GST and denial of input tax credit (ITC) - The High Court held that, u/s 16 of the TNGST Act read with Rule 36 of the rules framed thereunder, the.....
February 7, 2024 Case Laws GST

Reversal of refund earlier granted to the petitioner - not affording any opportunity of hearing - Violation of provisions of section 75(4) of GST - Considering the fair.....
February 7, 2024 Case Laws GST

Violation of principles of natural justice - Matter of issues / delivering notice - The High Court observed that, at the same time, the Court cannot loose sight of the......
February 7, 2024 Case Laws Service Tax

Legal Services / Services of an Advocate - Recovery of Service Tax alongwith interest and penalty - The High Court observed that, as set out in the Notification, the......
February 7, 2024 Case Laws GST

Time Limitation - validity of orders passed by the 1st respondent u/s 73(9) of the Central Goods and Services Tax Act, 2017 - The High Court observed that, the......
February 7, 2024 Case Laws GST

Valuation u/s 15(3) - Validity of GST on volume discount - Petitioner submited that, GST is levied and paid on the entire invoice amount, which includes volume discount.....
February 7, 2024 Case Laws GST

Maintainability of application for Advance Ruling - The AAR while dismissing the application held that, in the instant case, the questions, on which the applicant seeks.....
February 7, 2024 Case Laws Income Tax

Validity of reassessment proceedings - non-affording the petitioner an opportunity of being heard as mandated u/s 148A(b) - The court dismissed the Revenue's appeal,......
February 7, 2024 Case Laws Income Tax

Validity of assessment passed u/s 153A pursuant to search and seizure - The High Court has observed and held that, the assessee’s assessment for the relevant year stood.....
February 7, 2024 Case Laws Income Tax

TDS on interest arising from Motor Accidents Claim - Validity of the order of the Motor Accidents Claims Tribunal issuing directions to refund by the Insurance Company......
February 7, 2024 Case Laws Income Tax

Revision u/s 263 - Reopening of assessment - AO completed the assessment on declared income of the assessee - The Tribunal held that, the AO raised the issue, asked for.....
February 7, 2024 Case Laws Income Tax

Revision u/s 263 - The tribunal held that, when the ld. PCIT himself was satisfied that there was no error in the order of the Assessing Officer vis-à-vis irregularities....
February 7, 2024 Case Laws Income Tax

Penalty u/s 271D & 271E - allegation of cash loan having been taken/repaid - The ITAT underscored the principle that penalties under Sections 271D and 271E for......
February 7, 2024 Case Laws Income Tax

Penalty u/s 271D & 271E - default committed in violation of section 269SS & 269T - Reliance on search proceeding documents - Transactions being mere book entries -......
February 7, 2024 Case Laws Income Tax

Addition u/s 56(2)(x) - sale of flats - difference between the value taken by the assessee and the fair market value (FMV) u/s 50C - The ITAT found that the value......
February 7, 2024 Case Laws Income Tax

Exemption u/s 11 - AO by invoking proviso to Section 2(15) and denying the exemption - Receipts from business activities exceeded the threshold of Rs. 10 lakhs and Rs.......
February 7, 2024 Case Laws Income Tax

Jurisdiction of CIT (A) while passing an order in appeal u/s 250 - Validity of assessment framed without issue of notice u/s. 143(2) - whether CIT (A) has exceeded his......
February 7, 2024 Case Laws Income Tax

Addition u/s 69B r.w.s.115BBE - unexplained investment - higher rate of tax - amount offered during survey - The ITAT held that the assessee has submitted the details of....
February 7, 2024 Case Laws Income Tax

Addition u/s. 68 being unsecured loans - onus to prove - The ITAT held that, primary onus can be discharged by establishing/furnishing the proof of the identity of the......
February 7, 2024 Case Laws Customs

Rejection of the request for interest on the amount of duty drawback paid - Duty Exemption Scheme - The Supreme Court upheld the Karnataka High Court's decision,......
February 7, 2024 Case Laws Customs

Recovery of dues - Petitioner’s (bank) right as a Financial Creditor is superior to the rights under the Customs Act, 1962 or not - The High court examines the......
February 7, 2024 Case Laws Customs

Refund claim - Period of limitation - Doctrine of merger - importer having registered a ‘Protest’ - The Tribunal held that, "the doctrine of merger" implies that the......
February 7, 2024 Case Laws Customs

Exemption from payment of whole of Customs duty - failure to re-export 39 containers within the period of six months prescribed in the said notification purportedly due.....
February 7, 2024 Case Laws Customs

Demand of customs duty based on mis-declaration of weight of imported rough A marble blocks - The Tribunal observed that, it is found that the department established a......
February 7, 2024 Case Laws Customs

Benefit of exemption from customs duty - Change of Notification in the bill of entry - alternate exemption Notification - The Tribunal held that, the only criteria to be....
February 7, 2024 Case Laws Customs

Valuation of imported goods - The Tribunal held that, the lower authorities have re-determined the value of the impugned goods based on the values declared by other......
February 7, 2024 Case Laws Customs

Revocation of the Customs Broker License - forfeiture of security deposit - By following the decision of High Court, the CESTAT held that, the fraud alleged here is of......
February 7, 2024 Case Laws Customs

Valuation - Enhancement of value of the imported RPO - CESTAT held that, in the present case neither any contemporaneous value was adopted nor any method as prescribed......
February 7, 2024 Case Laws Customs

Rejection of request of conversion of DFIA Shipping Bill to DBK - rejection on the ground of limitation as prescribed under Board Circular No. 36/2010-Cus dated......
February 7, 2024 Case Laws Customs

Levy of penalty u/s 114 of the Customs Act, 1962 on the owners of the seized goods - Allegation that, pulses (URAD ki Dal) in question were meant for illegal export from....
February 7, 2024 Case Laws Customs

Classification of import goods - Main MIC Dust Protective Net - The Authority for Advance Ruled held that, as per Explanatory Notes, a few woven fabrics are excluded......
February 7, 2024 Case Laws Customs

Classification of imported goods - Turbochargers which are suitable for use only in Off-highway equipment i.e., for generators, earth moving equipment etc. - The AAR......
February 7, 2024 Case Laws Insolvency and Bankruptcy

Jurisdiction - power of NCLT to declare the VAT / Tax assessment order as void ab initio under Section 33(5) of IBC - In view the judgement of the Supreme Court, the......
February 7, 2024 Case Laws Central Excise

Reversal of proportionate CENVAT credit - generation of electricity - CENVAT credit of Counterveiling Duty (CVD) on import of Coal - quantum of power wheeled out to......
February 7, 2024 Case Laws Central Excise

Scope of adjournment of matter beyond three times - Rule 20 of CESTAT Procedure Rules, 1982 - The Tribunal dismisses the appeal due to the appellant's non-prosecution,......
February 7, 2024 Case Laws VAT and Sales Tax

Taxability of Latex in the Hands of Company - Exclusion of from the scope of "Agriculturist" - The High Court observed that, The only reason why the petitioner was......
February 7, 2024 Case Laws VAT and Sales Tax

Jurisdiction - power of Sales Tax Officer u/s 67 of the VAT Act to seize the books of accounts - The Calcutta High Court held that, since the Sales Tax Officer, who......
February 7, 2024 Case Laws Indian Laws

Forfeiture of the earnest money deposit by the appellant bank - The Supreme Court held that, the underlying principle envisaged u/s(s) 73 & 74 of the Indian Contract......
February 6, 2024 Case Laws GST

Levy of penalty at the rate of 200% of the tax (GST) payable - Detention of escalator machine (JCB) - JCB machine was returning from work - The High Court observed that,....
February 6, 2024 Case Laws GST

Cancellation of registration of petitioner - The High Court observed that, the registration was obtained by fraud, wilful misstatement - The petitioner was given an......

1 ....168 169 170 171172173 174 175 176........ 189

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...