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 Taxpayers eligible for interest and penalty waiver... TaxTMI New Income Tax Bill to Replace 1961 Act Promises... TaxTMI GST Appeals Must Be Filed Within 4 Months: No Power... TaxTMI GST Fraud: Arrest Declared Illegal Due to Premature... TaxTMI New Direct Tax Code to Replace 60-Year-Old Income... TaxTMI Rajkot Airport Designated for International Cargo... TaxTMI Infrastructure Debt Fund Guidelines Updated: New... TaxTMI Assessment Order Against Dissolved Company Invalid... TaxTMI Input Tax Credit Refund Restrictions Under... TaxTMI Manpower Services for Jal Jeevan Mission's Data... TaxTMI Entertainment Tax Staff Integration with Commercial... TaxTMI Tax Authority Can Extend 5-Year Limitation Under... TaxTMI Power Company Wins IGST and Service Tax Refund... TaxTMI Technical Glitch Causing 1 Hour Delay in Tax Audit... TaxTMI Stock Market Gains From Penny Trades Valid as... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 39551 to 39600 of 78826 Records

1 ....788 789 790 791792793 794 795 796........ 1577

April 16, 2019 Case Laws Income Tax AT

Clarification: No legal ban on earning from multiple partnerships; Section 40(b) requires remuneration for working partners only.
April 16, 2019 Case Laws Income Tax AT

Income from Partnership Firms Must Be Included in Book Profit u/s 115JB of the Income Tax Act.
April 16, 2019 Case Laws Income Tax AT

AO Not Required to Conclude Income as Undisclosed u/s 271AAB(1); Relates to Penalties in Search Operations.
April 16, 2019 Case Laws Income Tax HC

Court Reviews Notice Validity in Tax Writ Case; Alternative Remedies May Block Writ Petition Consideration.
April 16, 2019 Case Laws Income Tax HC

Court Grants Stay on Tax Recovery Proceedings for Bank Account u/ss 226(3) and 281B Pending Appeal.
April 16, 2019 Case Laws Income Tax HC

Taxpayer Eligible for 30% Profit Deduction u/s 80IA for Qualifying Business Activities, No Complex Legal Questions Involved.
April 16, 2019 Case Laws Income Tax HC

TPO's re-characterization of share subscription as loan overturned; no evidence of sham transaction, notional interest disallowed.
April 16, 2019 Case Laws Income Tax AT

Assessing Officer to Decide if Sugarcane Payments Are Deductible or Profit Appropriation u/s 37.
April 16, 2019 Case Laws Income Tax AT

Court Finds Allegations of Bogus Purchases Unsubstantiated; Adjusts Gross Profit Rate to Match Other Transactions.
April 16, 2019 Case Laws Income Tax AT

Court Quashes Tax Order Revision on Unsold Flats: Finance Act Amendment Not Applicable Pre-April 2018.
April 15, 2019 Case Laws GST HC

Court Stays Provisional Attachment of Bank Accounts u/s 83 of CGST; Department's Actions Questioned.
April 15, 2019 Case Laws Income Tax HC

Assessee's Long Term Capital Gains claim denied; extraordinary share value increase leads to delisting directive.
April 15, 2019 Case Laws Income Tax AT

Retrospective Application of Second Proviso in Section 40(a)(ia) Offers Relief for Past Tax Deduction Non-Compliance.
April 15, 2019 Case Laws Income Tax AT

Reassessment Order Overturned Due to AO's Failure to Issue Mandatory Notice u/s 143(2), IT Act 1961.
April 15, 2019 Case Laws Companies Law Tri

Tribunal Compounds Offense for Non-Filing Cost Audit Report u/s 233B of Companies Act 1956.
April 15, 2019 Case Laws Income Tax HC

Court Rules Defective Warrant Doesn't Invalidate Evidence Collected in Search Per Income Tax Act, Section 132.
April 15, 2019 Case Laws Income Tax HC

Capital Gains Taxable: No Income Diversion in Mortgage by Deposit of Title Deeds; Assessee Retains Property Title.
April 15, 2019 Case Laws Income Tax HC

Preliminary expenses linked to a company's MoU objectives are deductible u/s 37(1) of the Income Tax Act.
April 15, 2019 Case Laws Service Tax AT

Commissioner Misinterprets VCES, Mandates Full Declaration of Service Tax Dues, Rejects Application for False Declaration.
April 15, 2019 Case Laws Service Tax AT

Services Not Classified as 'Supply of Tangible Goods' Due to Lack of Control Over Leased Items by Appellant.
April 15, 2019 Case Laws Service Tax AT

Loading and Unloading Services Classified Under Goods and Transport Agency, Not Cargo Handling Service.
April 13, 2019 Case Laws GST AAR

Ice cream sales from retail to customers are taxable goods under CGST Act, Schedule II, Entry I(a).
April 13, 2019 Case Laws GST AAR

Advance Ruling Application Requires Rs. 5000 Fee Under SGST and CGST Acts as per Section 97(1) and Rule 104.
April 13, 2019 Case Laws GST AAR

Advance Ruling Application Dismissed: Applicant Can't Supply Goods/Services After Tender Awarded to Different Consortium.
April 13, 2019 Case Laws GST AAR

GST Exemption: Interest-Free Security Deposits Not Taxable as They're Fully Refundable and Not Considered Service Payment.
April 13, 2019 Case Laws SEBI AT

Court Finds Lack of Evidence for Prima Facie Case; Restraint Order on Appellants Deemed Harsh and Unjustified.
April 13, 2019 Case Laws Insolvency and Bankruptcy Tri

Loan Disbursement Confirms 'Financial Debt' Status; Applicant Recognized as 'Financial Creditor' Under Insolvency Laws.
April 13, 2019 Case Laws VAT and Sales Tax HC

Empty Formality Defense Valid in Service Law, Not in Revenue Cases Where All Materials Matter.
April 13, 2019 Case Laws Indian Laws SC

State Act Section 37(A) Prevails Over Transfer of Property Act Section 58(c) Due to Article 254(2.
April 13, 2019 Case Laws Indian Laws HC

NRI Status Doesn't Exempt Individual from Accountability in Cheque Dishonor Case; Responsible for Company's Daily Operations.
April 13, 2019 Case Laws Income Tax HC

Tax Collection at Source u/s 206C is Constitutional, Does Not Violate Rights or Prejudice Petitioners.
April 13, 2019 Case Laws Income Tax HC

Notice u/s 148 Issued to Deceased Invalid; Legal Reps Did Not Waive Valid Notice Requirement.
April 13, 2019 Case Laws Income Tax HC

Notice u/s 148 Invalid Due to Issuance Against Deceased Person, Despite Prior Notification to Tax Department.
April 13, 2019 Case Laws Income Tax HC

Income Tax Act Section 12AA: Delay by Commissioner Results in Deemed Registration Grant for Applicant.
April 13, 2019 Case Laws Income Tax AT

Unexplained Cash Credit Linked to Trade Advance Not Taxable, Section 68 Addition Not Warranted, Invoices Justify Sales Adjustment.
April 13, 2019 Case Laws Income Tax AT

Penalty Upheld for Continuous Default in Filing u/s 139(1); No Bona Fide Mistake Found in Real Estate Income Disclosure.
April 13, 2019 Case Laws Income Tax AT

Court Rules AO Cannot Reopen Assessment u/s 147 if Issues Were Concluded in Original Section 143(3) Assessment.
April 13, 2019 Case Laws Income Tax AT

Capital Gains on Agricultural Land: Legal Procedures Required for Land Use Change to Affect Tax Obligations.
April 13, 2019 Case Laws Income Tax AT

Salaries, training, and IRSE assessment costs are revenue expenses, even if capitalized under AS-26 in financial records.
April 13, 2019 Case Laws Income Tax AT

Section 153A Assessment: Unexplained Cash Deposits and Loans Additions Contested, No Incriminating Evidence Found, No Additions Made.
April 13, 2019 Case Laws Income Tax AT

PDBI Must Collect Tax at Source for Toll Operations u/s 206C(1C) of Income Tax Act.
April 13, 2019 Case Laws Income Tax AT

Trust Income Must Reflect Actual Expenses, Not 30% Standard Deduction; Aligns with Section 11 of Income Tax Act.
April 13, 2019 Case Laws Income Tax AT

Dual Resident of India & USA Deemed US Resident Under DTAA; Eligible for Income Treaty Exemption Per Article 4(2).
April 13, 2019 Case Laws Income Tax AT

Board under State Control Deemed "State" per Article 12, Granted Tax Immunity by Indian Constitution.
April 13, 2019 Case Laws Income Tax AT

Reassessment Invalid as Officer Overlooked Taxpayer's Objections in Section 147 Case.
April 13, 2019 Case Laws Central Excise AT

Revenue Authority Bound by Initial Credit Reversal Decision Unless New Evidence Emerges in Central Excise Cases.
April 13, 2019 Case Laws Income Tax AT

Jurisdiction Challenge Must Be Made Timely u/s 120(4)(b) and 124(3) to Proceed in Tribunal.
April 13, 2019 Case Laws Income Tax AT

IT Support Services Not Classified as Fees for Technical Services Under DTAA with Belgium Due to Lack of Knowledge Transfer.
April 12, 2019 Circulars FEMA

New Rules for Indian Insurance Brokers Opening Foreign Currency Accounts Under 2015 Regulations.
April 12, 2019 Case Laws GST HC

Petitioner Challenges Continued Truck Detention Despite Paid Tax and Penalty for Confiscated Goods.

1 ....788 789 790 791792793 794 795 796........ 1577

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Client Appeals Under Section 112 of CGST Act; Dispute Over Additional ...

C: DGFT Warns Against Manual Certificates of Origin; Only eCoO 2.0 Platfo...

F: Clarification on "sale in transit" with e-way bill under Section 10, I...

C: SEBI Allows Stock Brokers to Trade Government Securities on NDS-OM via...

F: Debate on Validity of Converting Section 74 Order to Section 73 under ...

H: Export Policy: Raw Human Hair Export Prohibited Unless FOB Value Excee...

H: Foreign Entities with Liaison Offices Must File Annual Statement Form ...

A: New TDS Rules for Metal Scrap Transactions: 2% Deduction on Purchases ...

A: CBIC Clarifies GST: No Tax on Penal Charges, Exemptions for Aggregator...

A: Haryana's Attempt to Enforce Entry Tax in 2024 Contradicts GST Act and...

A: Several Indian States Ban Cotton Candy Over Health Concerns, Unsafe Ad...

A: RBI Tightens Rules on Loan Evergreening to Reduce NPAs, Impacting Guar...

A: New Proposal Introduces Unique ID Mark to Enhance Transparency and Cur...

A: HACCP Certification Ensures Food Safety, Compliance, Risk Management, ...

A: Illegal Use of Calcium Carbide for Ripening Poses Health Risks; Enforc...

A: India's Capital Account Management Under FEMA: Balancing Investment At...

A: India Eyes Rupee Internationalization to Boost Global Trade Role Amid ...

F: Taxpayer Faces ITC Denial for Filing Nil GSTR-3B Despite Accurate GSTR...

F: Input Tax Credit Eligibility: Event Management Services vs. Blocked Cr...

H: Tax Assessment Order Quashed as Notice Lacked Document Identification ...

H: Tax Authorities Must Initiate Recovery Within One Year of ITC Block Un...

H: Tax Authority Must Allow Taxpayer Final Hearing Before Assessment Afte...

H: GST Officers' Cash Seizure Ruled Illegal; Income Tax Transfer Under Se...

H: Railway Guard Wins Partial Relief in TDS Credit Dispute as ITAT Direct...

H: Tax Officials Cannot Make Addition Based on Loose Papers Without Speci...

H: Assessment Order Quashed: Failure to Issue Mandatory Notice Under Sect...

H: Commissioner Cannot Apply Section 40A(3) When Profits Already Estimate...

H: Revenue's Extrapolation of Shop Sales On-Money Invalid Without Buyer V...

H: CIT(A) Cannot Direct Section 194C Reassessment After High Court Quashe...

H: Share Capital and Loan Additions Deleted as Assessee Proves Creditwort...